In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...

The impact of taxation upon entrepreneurs is an under-researched area of study.By looking at tax return information, the impact of an entrepreneur's income tax circumstances are investigated in relation to the effect on business growth, the impact on labor hiring, and the effect on the volume of...

Wage inequality has been significantly higher in the United States than in continental European countries (CEU) since the 1970s. Moreover, this inequality gap has further widened during this period as the US has experienced a large increase in wage inequality, whereas the CEU has seen only...