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Persistent link: https://www.econbiz.de/10014490804
The essays of the book are contributions to the game theoretic analysis of the State. Two of the essays develop further the analysis of political accountability. Political accountability is the study of how the behavior of politicians is shaped by the prospect of reelections. The essays in this...
Persistent link: https://www.econbiz.de/10011932667
This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
Persistent link: https://www.econbiz.de/10010408712
□ There has been growing public support for a tax hike as corporate investment remains stagnant despite the recent cut … investment. ○ Managerial decisions, including those on investment, are based on a diverse range of factors, encompassing not only … the corporate tax rate but also financial conditions and investment uncertainties. As such, corporate characteristics must …
Persistent link: https://www.econbiz.de/10012967277
Die fehlende Harmonisierung der Körperschaftsbesteuerung in Europa führt zu einer Verzerrung von Standort-, Investitions- und Finanzierungsentscheidungen multinationaler Konzerne. Für die Steuerverwaltungen begründet das Nebeneinander von 27 separaten Steuersystemen die zunehmende...
Persistent link: https://www.econbiz.de/10011960911
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some...
Persistent link: https://www.econbiz.de/10011507980
I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …
Persistent link: https://www.econbiz.de/10010504557
How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government...
Persistent link: https://www.econbiz.de/10013255044
have already reaped from previous actions. The economic theory also does not assume any altruism or social responsibility … savings from the rate reduction. The additional investment will make workers more productive and therefore more valuable to … investment and the increases in productivity and wages will occur over several years. However, those effects may be partially or …
Persistent link: https://www.econbiz.de/10012862632