منابع مشابه
Migration and optimal income taxes.
The issue addressed in this paper is the optimal taxation of incomes earned tn the home economy, and of incomes earned abroad, when people can migrate. As a preliminary, the optimal taxation of home incomes when there is migration and no taxation of foreign incomes, is discussed. Then in a more general setting, we deal with optimal taxation of different kinds of labour when another kind of labo...
متن کاملTaxes, Wages and Working Hours
Taxes, Wages and Working Hours This paper presents estimates of individuals’ responses in hourly wages to changes in marginal tax rates. Estimates based on register panel data of Swedish households covering the period 1992 to 2007 produce significant but relatively small net-of-tax rate elasticities. The results vary with family type, with the largest elasticities obtained for single males and ...
متن کاملMigration, Trade and Wages Migration, Trade and Wages
.............................................................................................................................6 RÉSUMÉ .................................................................................................................................7 RÉSUMÉ COURT .....................................................................................................................8 ...
متن کاملDividend taxes and income shifting
This paper analyzes whether a dividend tax cut for owner–managers of closely held corporations encourages income shifting, income generation, or both. We use rich, micro data from Sweden for the period 2000–2011 comprising the entire Swedish population, as well as firmand individual-level data for all owner–managers in closely held corporations, partnerships, and self-employed. We find robust e...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2015
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-015-9370-3