amount of taxes paid by those self-employed taxpayers who choose to fill taxes in the complex regime. Our methodology employs … transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is … they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes. …

taxes. However, a second version of the story reads that, if economic activities are highly concentrated in space, AE might … intraregional firm location with Marshallian AE that is able to generate both hypotheses: AE increase (decrease) the effect of taxes … hypotheses, analyzing the combined effect of local business taxes and Marshallian AE on the intraregional location of employment …

This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their …. Secondly, results from an augmented Lintner model imply that increases in dividend taxes indeed have a statistically …

In a social custom model of union membership with wage bargaining, higher levels of company taxes lower wages while …

taxes (FTT). It includes examples of FTT in the wider context, for example, on stocks and derivatives, currency transactions …

after taxes cannot hold. Then an alternative approach for incorporating an income tax into the NPV calculus is discussed …