This paper develops a theoretical and an empirical model to study the effect of higher employment protection on investments in tertiary education. The mechanism driving this link is the effect of employment protection on worker flows. Worker flows (which are synonymous with job flows in my...

Using a unique, self-compiled dataset on international tax rates, we explore the link between taxes and manufacturing wages for a panel of 65 countries over 25 years. We find, controlling for other macroeconomic variables, that wages are significantly responsive to corporate taxation. Higher...

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more...