Search Results

You are looking at 1 - 3 of 3 items for :

  • Business Law x
Clear All
Open access

Kaisa Kotakorpi and Tuomas Matikka

have not accounted for the possibility of tax-motivated emigration in our calculations. If high taxes were to cause a significant proportion of high-income individuals to emigrate, this would call for lower tax rates at the top ( Brewer et al . 2010 ). There is relatively little empirical evidence on the effects of taxation on migration decisions to date ( Kleven et al . 2014 ). Piketty and Saez (2013) conclude that the migration elasticity is likely to be fairly low in most countries. Furthermore, in Finland, the migration elasticity is likely to be lower than

Open access

Lennart Flood and Nizamul Islam

. Edited by Anders Klevmarken and Björn Lindgren. Emerald Group Publishing Limited, Howard House UK, pp. 55–83, ISBN 978-0-444-53253-4. Flood Lennart R. Anders Klevmarken Björn Lindgren 2008 “SESIM: A Swedish Micro-Simulation Model,” Simulating an Ageing Population: A Microsimulation Approach Applied to Sweden Emerald Group Publishing Limited Howard House UK 55 83 ISBN 978-0-444-53253-4 Flood, Lennart R. and Joakim Ruist (2015), “Migration, en åldrande befolkning och offentliga finanser,” Appendix 6 to the Long Term Economic Survey 2015, Swedish government report SOU

Open access

Åsa Gunnarsson and Martin Eriksson

, Economic Citizenship, and Tax Law Reform in Denmark 1945-83” In Gender Equality and Welfare Politics in Scandinavia The Limits of Political Ambition, edited by Kari Melby, Anna-Birte Ravn, and Christina Carlsson Wetterberg 63 83 Bristol: Policy Press Ravn, Anna-Birte, and Bente Rosenbeck. 2010. “CompetingMeanings of Gender Equality: Family, Marriage and Tax Law in 20 th Century Denmark.” In Changing Relations of Welfare: Family, Gender and Migration in Britain and Scandinavia , edited by Åsa Lundqvist and Janet Fink, 39-63. Farnham: Ashgate. Ravn Anna