Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax…
Die Effizienz der öffentlichen Verwaltung ist ein bedeutender Faktor für die Wettbewerbsfähigkeit von Mitgliedsländern der Europäischen Union und nimmt über verschiedene Kanäle Einfluss auf das unternehmerische…
Deprived housing conditions have long been recognized as a source of poor health. Nevertheless, there is scant empirical evidence of a causal relationship between housing and health. The literature identifies…
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting…
