Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016
Sign Up to like & getrecommendations! Published in 2020 at "Empirica"
DOI: 10.1007/s10663-018-9419-5
Abstract: In this paper we decompose the change of the aggregate tax burden on labor in Austria. Our approach allows us to identify the impact of parametric changes in the tax and social security system, of… read more here.
Keywords: tax; labor; tax rate; implicit tax ... See more keywords