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Income Taxes, Property Values, and Migration
Glazer, Amihai; Kanniainen, Vesa; Poutvaara, Panu - CESifo - 2003
We consider taxation by a Leviathan government and by a utilitarian government in the presence of heterogeneous locations within a country, when migration from one country to another is and is not possible. In a closed economy, a utilitarian government may transfer income from the poor to the...
Persistent link: https://www.econbiz.de/10005406374
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Centralized Fiscal Spending by Supranational Unions
Simon, Jenny; Valasek, Justin Mattias - CESifo - 2013
occurs since bargaining power is endogenous, and generically causes inefficiency. Interestingly, redistribution arises … decreasing efficiency, which becomes more severe as the centralized budget increases. We also analyze partial ex-ante commitment … through alternative decision-making institutions: Both majority rule and exogenous tax rules can improve efficiency. …
Persistent link: https://www.econbiz.de/10010877969
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Financing Higher Education in a Mobile World
Demange, Gabrielle; Fenge, Robert; Uebelmesser, Silke - CESifo - 2012
. When only skilled workers are mobile, there is a sub-optimal shift from taxes to fees and the number of students is too low …
Persistent link: https://www.econbiz.de/10010877978
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Taxes in Cities
Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - CESifo - 2014
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
Persistent link: https://www.econbiz.de/10010889985
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Welfare Effects of Migration in Societies with Indirect Taxes, Income Transfers and Public Good Provision
Michael, Michael S.; Hatzipanayotou, Panos - CESifo - 2000
We construct a general equilibrium trade model of a two-class small open host or source country. When consumption tax revenue finances the provision of a public good, marginal migration reduces social welfare in the source country and raises it in the host. When consumption tax revenue is...
Persistent link: https://www.econbiz.de/10005766076
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Financing Higher Education and Labor Mobility
Demange, Gabrielle; Fenge, Robert; Uebelmesser, Silke - CESifo - 2008
This paper analyzes how mobility of post-graduate skilled workers and students across different countries affects the quality level of higher education and the way education is financed. We start by examining a closed economy. In the presence of imperfect credit markets the education level with...
Persistent link: https://www.econbiz.de/10005094493
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Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - CESifo - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10005034637
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International Migration, Income Taxes and Transfers: A Welfare Analysis
Michael, Michael S. - CESifo - 2002
produces many traded and non-traded goods, uses income taxes and distributes the tax receipts equally to all individuals. The …
Persistent link: https://www.econbiz.de/10005406075
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Centralized vs. De-centralized Multinationals and Taxes
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - CESifo - 2005
The paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a...
Persistent link: https://www.econbiz.de/10005406207
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Biased Perceptions of Income Inequality and Redistribution
Engelhardt, Carina; Wagener, Andreas - CESifo - 2014
and the extent of redistribution in democratic regimes – though such a link does not exist when objective measures of …
Persistent link: https://www.econbiz.de/10010877656