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Taxation of Swedish firm owners : the great reversal from the 1970s to the 2010s

Henrekson, Magnus - 2017

By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent … late 1970s, the empirical and intellectual basis of these changes, and the implications of these changes for the taxation … wealthy individuals. By contrast, high labor income taxation combined with a high valuation of existing assets renders wealth …

Persistent link: https://www.econbiz.de/10011633604

The Heterogeneous Tax Burden : Evidence from Firm-Level Data in China

Ye, Jianliang - 2017

Firms' behaviors are not only affected by their taxation burden level, but also their differences from each other. In …

Persistent link: https://www.econbiz.de/10012950198

Estimating Corporate Tax Avoidance with Accounting Data

Brock, Noel - 2020

Persistent link: https://www.econbiz.de/10012849991

Kohleausstieg 2030 unter neuen Vorzeichen

Egerer, Jonas; Grimm, Veronika; Lang, Lukas M.; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 8, pp. 600-608

Der russische Angriff auf die Ukraine und die Abhängigkeit der deutschen Energiewirtschaft von russischem Gas führen aktuell zu einer sehr angespannten Versorgungssituation, die sich im kommenden Winter noch verschärfen könnte. Auch mittelfristig dürfte der Importpreis für Erdgas deutlich...

Persistent link: https://www.econbiz.de/10013366985

Wealth Inequality : Data and Models

Cagetti, Marco; De Nardi, Mariacristina - 2015

In the United States wealth is highly concentrated and very un-equally distributed: the richest 1% hold one third of the total wealth in the economy. Understanding the determinants of wealth inequality is a challenge for many economic models. We summarize some key facts about the wealth...

Persistent link: https://www.econbiz.de/10014061558

Entrepreneurship, Frictions, and Wealth

Cagetti, Marco; De Nardi, Mariacristina - 2005

Although the role of financial constraints on entrepreneurial choices has received considerable attention, the effects of these constraints on aggregate capital accumulation and wealth inequality are less known. Entrepreneurship is an important determinant of capital accumulation and wealth...

Persistent link: https://www.econbiz.de/10014061559

Growth Effects of Capital Income Taxes : How Much Does Endogenous Innovation Matter?

Lin, Hwan C.; Russo, Benjamin - 2015

The paper compares the way economies with exogenous and endogenous innovation respond to capital income taxes. If innovation is exogenous, tax cuts increase saving. If innovation is endogenous, tax cuts increase innovation as well. Faster innovation raises capital productivity and calls forth...

Persistent link: https://www.econbiz.de/10014068294

A Cost of Tax Planning

Margalioth, Yoram Y.; Sulganik, Eyal; Eldor, Rafi (Rafael) - 2013

from the general inefficiency entailed by income taxation, captured by the conventional notion of excess burden. The paper …

Persistent link: https://www.econbiz.de/10014069615

The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms

Shaheen, Fadi - 2014

. The focus is on multinational firms subject to credit and deferral home-country taxation such as that of the United States …

Persistent link: https://www.econbiz.de/10014157518

Fiscal Consolidation and Firm Level Productivity : Evidence from Advanced Economies

Van Long, Ngo; Tuuli, Maxwell - 2022

Productivity dispersion across countries has led to several studies on the determinants of firm level productivity and the role of macroeconomic policies in determining productivity. In this paper, we investigate the effect of fiscal consolidation on firm level productivity in 12 advanced...

Persistent link: https://www.econbiz.de/10014079907