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The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international … financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial …
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We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
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there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …
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analysis of influence of corporate income tax, but only few with focus on individual taxation and social security contributions …
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