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initial response of revenue to changes in the bases is weak. In the case of wage tax it takes half a year for the elasticity …
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Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity...
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Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...
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This paper analyses the phenomenon of jobless growth in India and the US through the lens of employment elasticity …. Analytical results are derived for decompositions of both the level and change of aggregate employment elasticity in terms of … both the level and change of aggregate elasticity till the early 2000s. In USA, services is the most important determinant …
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