determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

; Income distribution ; Wealth distribution ; Top incomes ; Welfare State ; Sweden ; Taxation ; Capital gains …This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that … countries. In the past decades the Swedish top income shares developed very differently depending on whether capital gains are …

adjust their capital structure to changing financing requirements. Since previous research almost exclusively focused on … listed companies, little is known about the considerations that drive the choice of capital structure of nonlisted companies … various legal forms and large differences in size. We find that capital structure adjustment behavior differs largely among …

the Covid-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local …

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