Tax reforms and investment: a cross-country comparison

Article Abstract:

Investment behavior in 14 countries belonging to the Organization for Economic Cooperation and Development (OECD) is affected by changes in company tax policies. A firm-level panel dataset on tax reforms was utilized to evaluate the effects of corporate tax changes on investments decisions of private firms in 14 OECD countries. Changes in the user cost of capital, net return investing and extensions of company tax codes produce statistically significant changes in economic behavior of the company such as fixed investment decisions.

Tax Law, Public Finance Activities, Other Financial Vehicles, Investors, not elsewhere classified, Investors NEC, Corporate Tax Administration, Evaluation, Taxation, Economic aspects, Corporate taxes, Tax administration, Investments, Tax reform, Corporations, Investors, Organization for Economic Cooperation and Development

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The effects of progressive income taxation on job turnover

Article Abstract:

The impact of income tax and income tax schedule on job change is discussed. It is found that as convexity of tax schedule increases the need for job search decreases. The importance of tax policy for job changes in results of taxable income to marginal rates is estimated.

Science & research, Research, Influence, Tax policy, Income tax, Job hunting

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