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In this paper I theoretically show that if the self-employed evade income taxes, then the choice of being self … taxes. This extensive margin of adjustment - between employment and self-employment - should be taken into account when …
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This paper analyzes some of the elements of the new economy. What is really new is first of all the technological innovation. In economic terms what is new is a new product. The new IT product brought about by the new technology means two different things: a new device to handle data and to...
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Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …
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redistributive tool in democratic societies. Generally, left-wing parties are more supportive of progressive taxes and redistribution … institutions. Yet, the internationalisation of capital markets has made it difficult to levy high income taxes as it might cause …
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