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considerations. Potential indicators are examined for six areas -- taxation, trade, industry, agriculture, labour markets and …
Persistent link: https://www.econbiz.de/10012444002
of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …
Persistent link: https://www.econbiz.de/10012445968
Persistent link: https://www.econbiz.de/10003105966
of different spending and taxation items. As far as public spending is concerned, our results strongly suggest that … defense expenditures. On the revenue side, both direct and indirect taxation tend to decrease profits. However, a more … detailed sub-division of direct taxation indicates that social security contributions have a neutral effect on profits …
Persistent link: https://www.econbiz.de/10013154254
differently by taxation. Investment is shown to respond negatively to an increase in the corporate tax rate and a decrease in …
Persistent link: https://www.econbiz.de/10012444789
Persistent link: https://www.econbiz.de/10003975348
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...
Persistent link: https://www.econbiz.de/10012780459
This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …
Persistent link: https://www.econbiz.de/10012771798
"Niedriger, einfacher, gerechter" - unter diesen drei Schlagworten wird in der Politik eine grundlegende Reform des deutschen Steuersystems diskutiert. Die Forderung nach niedrigeren Steuern wird im Allgemeinen damit begründet, dass die Abgabenbelastung hierzulande vergleichsweise hoch sei....
Persistent link: https://www.econbiz.de/10009656461
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of skilled workers. Given the increasing mobility of labour, especially of high-skilled people and expatriates, it is interesting to see to what extent labour income taxes and...
Persistent link: https://www.econbiz.de/10013316446