This dissertation exploits variation in tax policies in order to better understand the incentive effects of taxation on individual and firm behavior. The results presented herein are intended to inform policy debates in the two areas examined--property and multinational taxation--as well as the...

We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership firms. This tax law change provides a unique...

The paper deals with margins of entrepreneurship where small business owners are almost working ontheir own having no or just a few employees and where one can find also people working with lowreturns and having firms without stability or prosperous dynamics. However, even the area...

Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...

This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...

This dissertation shows how the transformation of social ownership to private ownership affected the behavior of firms and entrepreneurship in selected former Yugoslav countries. The goal was to determine whether firms’ objective remains the maximization of income per worker and, on the other...

This dissertation explores how economic, organizational, and personal factors affect self-employment transitions, occupational decisions, and firm formation activities of individuals at different positions in the skill distribution. The first essay of my dissertation studies how local...

In this paper we study the evolution of income inequality for employees and self-employed workers. We highlight the importance of separately analyzing these different sources of income to gain a broader understanding of inequality. Using Spanish panel data on income and consumption from the ECPF...

Artículo de revista ; In Spain,self-employment currently accounts for 16% of those employed, a proportion slightly higher than the EU average. Compared with the prevailing structure among employees, it is males, the over-50s, those with a low level of educational attainment and those employed...

Artículo de revista ; The article presents an overview of digital platform work in Spain and analyses the challenge of quantifying this work in view of the lack of reliable and comprehensive data available. Digital platforms are technological infrastructures that act as intermediaries,...