Ziel war es, den Übergang vom derzeitigen System der Unternehmensbesteuerung zu einem System der nachgelagerten Besteuerung zu simulieren, um ein besseres Verständnis der Verteilungswirkungen einer Steuerreform während des Übergangs vom alten zum neuen langfristigen Gleichgewicht zu erlangen...

The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and the unemployment rate as a measure of labor income...

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...