𝔖 Bobbio Scriptorium
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Tax Holidays and the International Capital Market

✍ Scribed by Wen, Jean-François

Book ID
110266247
Publisher
Springer
Year
1997
Tongue
English
Weight
184 KB
Volume
4
Category
Article
ISSN
0927-5940

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✍ Clemens Fuest; Bernd Huber 📂 Article 📅 2001 🏛 John Wiley and Sons 🌐 English ⚖ 127 KB

## Abstract Recent contributions to the theory of taxation argue that tax progression raises welfare and employment in the presence of labour market imperfections. This literature takes the endowment of workers with human capital as given. The present paper analyses the effects of tax progression