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- W2091117747 abstract "This paper compiles data on personal income tax profiles for 49 economies and the year 2002. We decompose tax profi les into the component borne by employers and those borne by employees. We determine effective tax rates for employees across four centiles of the distribution of gross wages: at 33 percent, 100 percent, 167 percent, and 500 percent of the average following the OECD Taxing Wages Approach. Apart from describing features of the personal income tax data, we use them to shed light on their role for bilateral outward FDI stocks among the economies considered. Not surprisingly, personal income tax rates turn out somewhat less important than profi tt ax rates (in terms of their marginal contribution to explaining the variance of bilateral outward FDI stock data). However, the employee-borne part of labor taxes determines bilateral FDI significantly different from zero: both a higher employee-borne tax on average wages and, in particular, a higher progression from the average wage to five times the average wage is less conducive to headquarters location and, hence, bilateral outward FDI." @default.
- W2091117747 created "2016-06-24" @default.
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- W2091117747 date "2008-05-01" @default.
- W2091117747 modified "2023-09-23" @default.
- W2091117747 title "Labour Taxation and Foreign Direct Investment" @default.
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