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The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
Wages and employment are too low in a monopsony. Furthermore, a minimum wage or a subsidy may raise employment up to its first-best level. First, we analyze whether these important predictions still hold if workers compare their income to that of a refer- ence group. Second, we show that the...
Persistent link: https://www.econbiz.de/10012160637
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10010374096
to identifying specific taxation implications for residents of the UK and Australia, also citizens and permanent …This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom … (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition …
Persistent link: https://www.econbiz.de/10013065662
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10013051448
at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10013043363
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of … that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first …
Persistent link: https://www.econbiz.de/10010270632
The interim report of Small Business Tax Review was delivered by the Office of Tax Simplification in March 2011. The reform of the personal service company rules (IR35) and the integration of income tax and National Insurance are now at the top of the tax simplification agenda, with a special...
Persistent link: https://www.econbiz.de/10013076470
. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not …' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New …
Persistent link: https://www.econbiz.de/10012829274
Persistent link: https://www.econbiz.de/10012391943