This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a … them to shed light on their role for bilateral foreign direct investment (FDI) stocks among the economies considered. Not … surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The …

firms can serve the foreign market via exporting or via FDI. In case of FDI, they face uncertainty about the wages to be …

understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

underprovision. A large parameter range exists for which a move from individual to joint taxation improves the welfare of both …

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …

investment (FDI) and labor market. We construct a panel dataset containing 285 Chinese cities 2011 to 2017 along with detailed … information about Chinese modern history during 1842-1955). Our results show that the inward FDI has a positive effect on … that the experience of Western colonization strengthens the positive effect of inward FDI on employment whereas the …

When investigating the relationship between inward FDI and rural-urban inequality, previous studies overlook the inter … investigates spatial spillover effect of inward FDI on the rural-urban wage inequality by utilizing the Spatial Durbin Model (SDM …) both in the short run and long run. In particular, we carefully consider the heterogeneity of inward FDI and categorize it …