"In early 2012, the Wall Street Journal published an editorial: The Heartland Tax Rebellion, which brought to national attention the movement in many Midwestern states to replace their state income tax. The opinion piece compared nine states with the highest personal income tax with nine states...

This study examines whether U.S. effective tax rates on foreign income of U.S. multinationals (MNCs) vary according to the favorability of U.S. macroeconomic conditions relative to those of non-U.S. countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present...

Das Gutachten zeigt, daß die Vorschläge der CDU/CSU zur Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und somit eine positivere Wirkung auf die Gesamtwirtschaft zur Folge haben werden. Doch auch nach dem...

The aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic panel regression with the Arellano-Bond estimator are used...