Capital Taxation, Investment, Growth and Welfare

Bösenberg, Simon, Peter Egger and Benedikt Zoller-Rydzek (2018) International Tax and Public Finance 25, 325-76. [2015] Abstract This paper formulates a model of economic growth to study the effects of broad capital taxation (of profits, dividends, and capital gains) on macroeconomic outcomes in small open economies. A framework of exogenous growth permits modelling countries in transition to aContinue reading “Capital Taxation, Investment, Growth and Welfare”

Effective labor taxation and the international location of headquarters

Egger, Peter, Doina Radulescu, and Nora Strecker (2013) International Tax and Public Finance 20.4, 631-652. [2013] Abstract Profit taxes are widely acknowledged to influence the location of firms’ headquarters. This paper sheds light on the role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in various ways, itContinue reading “Effective labor taxation and the international location of headquarters”

Tax competition in income tax as well as corporation tax

Competition in corporate and personal income taxation Peter Egger, Michael Pfaffermayr and Hannes Winner The academic evidence for competition between countries in setting corporation tax rates is well established. But until now, there have been no studies considering whether there is competition in other taxes. The project tests the hypothesis that there is also competitionContinue reading “Tax competition in income tax as well as corporation tax”