Whither the Progressive Tax ?

In companies that benefited most from the CICE (fourth quartile), we note effects on employment, both in level and in structure, on wages, and on added value and

Turning now to the two-period estimates of the housing tax regression reported in columns 4 to 6 in panel A of Table 3 , our most demanding specication in column 6 shows

User-generated Content (Personal) Data Blockchain Online Advertising Cloud Computing Income

Research question: How can problems related to the taxation of the digital economy be solved: by modifying the PE concept or completely switching over to destination-based.

Proposition 2 If the productivity distribution is Pareto unbounded, the government has maximin preferences and agents have a utility function that is either quasi-linear in

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The EU Commission has officially released on the 7th of October 2010 an official communication which recommends a Financial Transaction Tax (FTT) at global level

This estimate is very close to that obtained in model 1 for married women, where the treatment group included married women eligible on the basis of their own earnings and total