Viitteet 1-2 / 2
Revenue-maximizing top earned income tax rate in the presence of income-shifting
(Nordic Tax Research Council, 2017)
We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Valtion taloudellinen tutkimuskeskus, 2017-04-28)
We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...