This paper investigates how corporate income taxes affect international trade, and identifies the underlying channel …. Using data on 33 NACE sectors, for 34 EU and OECD economies, over the period 2005-2014, we find that corporate income taxes …

While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize …

This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …

attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

Annual, before-tax income is the most common official statistic used to measure economic well-being and therefore … underlies the design of most anti-poverty programs or other redistributive economic policies. Notwithstanding, extended income … income and age groups, and somewhat different answers about trends in resources over time. More importantly, by explicitly …

additional information contained in profits, which complements the information from wages and transitions typically used in … previous work. We identify the strength of sorting solely from a ranking of firms by profits. To discern the sign of sorting …

, operating surplus and profits as performance indicators are estimated. Heterogeneity and robustness are investigated by a … operating surplus of IV panel estimates. However, on average, we find a tendency towards negative effects on profits. This …