Similar Search Results

Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy …

Persistent link: https://www.econbiz.de/10012778434

Global Reform of Personal Income Taxation, 1981-2005 : Evidence from 189 Countries

Sabirianova Peter, Klara - 2009

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...

Persistent link: https://www.econbiz.de/10013158615

How Tax Progression Affects Effort and Employment

Koskela, Erkki - 2007

Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the...

Persistent link: https://www.econbiz.de/10012776568

The Direct Incidence of Corporate Income Tax on Wages

Arulampalam, Wiji - 2010

We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...

Persistent link: https://www.econbiz.de/10013136304

Corporate Efficiency, Credit Status and Investment

Quader, Manzur - 2014

firm's investment is comparatively more sensitive to cash flow, but this sensitivity is negatively and significantly … related with corporate efficiency. These results point to the fact that high investment sensitivity to cash flow may not be … solely driven by measurement error in investment opportunity, but may still be interpreted as a consequence of imperfect …

Persistent link: https://www.econbiz.de/10013051438

The Tax System Incidence on Unemployment : A Country-Specific Analysis for the OECD Economies

García Martínez, José Ramón - 2010

This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes beyond the traditional examination of the quot;levelquot; effect of the fiscal wedge and considers a quot;compositionquot; effect defined as a payroll tax bias (PTB): the...

Persistent link: https://www.econbiz.de/10012760788

Taxing Women : A Macroeconomic Analysis

Guner, Nezih - 2011

Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications of taxing women at a lower rate than men. Relative to the current system of taxation, setting a proportional tax...

Persistent link: https://www.econbiz.de/10013120408

Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform

Duncan, Denvil - 2009

We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...

Persistent link: https://www.econbiz.de/10013158512

Does Forced Solidarity Hamper Investment in Small and Micro Enterprises?

Grimm, Michael - 2013

firm, whereas entrepreneurs in the 'growth regime' are not insured but take undistorted investment decisions. The choice of …Sharing is a norm in many societies. We present a theoretical model on the trade-off between sharing and investment … patterns: entrepreneurs following an 'insurance regime' comply with sharing norms, are insured but reduce investment in their …

Persistent link: https://www.econbiz.de/10013085483

Credit Constraints as a Barrier to the Entryand Post-Entry Growth of Firms

Aghion, Philippe; Fally, Thibault; Scarpetta, Stefano - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

Advanced market economies are characterized by a continuous process of creativedestruction. Market forces and technological developments play a major role in shaping thisprocess, but institutional and policy settings also influence firms´ decision to enter, to expandif successful and to exit if...

Persistent link: https://www.econbiz.de/10005861084

1
2
3
4
5
6
7
8
9
10
Next
Last