been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers … authors try to explore the contradictory impacts of this special tax treatment of temporary employment. After explaining the … convert normal employment status into temporary employment thus taking advantage of the booklet in order to reduce their tax …

tax, payroll tax and local business tax). We show that business taxes per worker and per unit value added significantly … differs among different types of firms and that tax incomes are highly concentrated. The most important factor of corporate … taxation is productivity that is positively correlated with tax income per capita and negatively correlated with the value …