surprisingly, personal income tax rates turn out relatively less important than profit tax rates for bilateral FDI stocks. The … employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax …This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …

with respect to unemployment as long as the tax does not affect the replacement rate provided by unemployment insurance, i ….e., unemployment benefits relative to after-tax earnings. When home production is an option, the conventional results may no longer … labor taxes. The employment effect of a rise in a proportional tax is found to be negative for sufficiently low replacement …

with respect to unemployment as long as the tax does not affect the replacement rate provided by unemployment insurance, i ….e., unemployment benefits relative to after-tax earnings. When home production is an option, the conventional results may no longer … labor taxes. The employment effect of a rise in a proportional tax is found to be negative for sufficiently low replacement …

with respect to unemployment as long as the tax does not affect the replacement rate provided by unem-ployment insurance, i ….e., unemployment benefits relative to after-tax earnings. When home production is an option, the conventional results may no longer … labor taxes. The employment effect of a rise in a proportional tax is found to be negative for sufficiently low replacement …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial …, including private business equity. In a system of simultaneous demand equations in first differences, we identify the tax … effects by an instrumental variables approach exploiting tax reforms during our observation period. To account for selection …

role of aspects of labor taxation for the international location of headquarters. We construct a unique data set of … effective labor taxes in 120 countries and use data on the location of 35,206 firms to analyze the impact of labor income tax … rates, the progressivity of the income tax schedule, and social security contributions on firms' decisions where to locate …

role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in … various ways, it is much harder for firms to manipulate the firm-specific labor tax base so that they may be relatively … location of 35,206 firms to analyze the impact of labor income tax rates, the progressivity of the income tax schedule, and …

the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to … tax-avoidance practices, and discusses their remedies. …