relationship between taxation and bilateral royalty flows. We employ the OECD data on 3,660 country-pairs for the time period of … a negative impact of taxation on bilateral royalty flows. Moreover, we find that tax differentials, which represent a … relative level of taxation in a recipient state compared to other potential royalty recipients, have a significant influence on …

This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …