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...

In a model in which agents differ in wages and preferences over labor time-consumption bundles, we study labor income tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place between agents on both sides of the poverty line...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...