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in favour of human capital investments. This effect is strengthened when education no longer is a pure investment, but … investments, and it reduces the price of education as a consumption good. By introducing a progressive labour income tax, the …
Persistent link: https://www.econbiz.de/10011408409
Persistent link: https://www.econbiz.de/10003674407
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de/10012822021