wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … reduces efficiency. Accordingly, we show that a higher employee-borne income tax negatively influences a multinational …'s profit by reducing manager effort. Furthermore, we compile data on personal income tax profiles for 49 economies and the year …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

This paper analyses the implications of a currently publicly debated issue, namely the introduction of a bonus tax. We … shed light on the effects of the bonus tax on compensation components and study its incidence. We use the Principal Agent … based compensation component always rises in the country introducing the tax such that the optimal contracts are tilted …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

loophole by providing grandfathering (exemption from withholding tax) for some securities. In this paper we compare the pre-tax … returns of exempt bonds and comparable taxable bonds. If working around the Savings Directive is difficult for tax evaders in … enough to allow tax evaders to continue evasion at no additional cost. The findings of our study are in line with this latter …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax …

saving programme rather than as a tax-and-transfer system, thereby raising labour force participation rates but also …