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Residence-based Capital Taxation: Why Information is Voluntarily Exchanged and why it is not

Eggert, Wolfgang; Kolmar, Martin - CESifo - 2000

The issue of capital tax competition in source-based capital taxes is viewed to be unproblematic if residence-based capital taxation exists. The sustainability, however, of residence-based capital taxation depends on the co-operation of source countries to assist in collecting tax revenues that...

Persistent link: https://www.econbiz.de/10005094177

The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox

Eggert, Wolfgang; Kolmar, Martin - CESifo - 2003

This paper examines information sharing between governments in an optimal taxation framework. We present a taxonomy of alternative systems of international capital income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Persistent link: https://www.econbiz.de/10005094324

Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - CESifo - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Persistent link: https://www.econbiz.de/10005029258

Access to Technology and the Transfer Function of Community Colleges: Evidence from a Field Experiment

Fairlie, Robert W.; Grunberg, Samantha H. - CESifo - 2014

first-ever field experiment randomly providing free computers to students, we examine the relationships between access to … home computers and enrollment in transferable courses and actual transfers to 4-year colleges. The results from the field … experiment indicate that the treatment group of students receiving free computers has a 4.5 percentage point higher probability …

Persistent link: https://www.econbiz.de/10010888455

The Effects of Home Computers on Educational Outcomes: Evidence from a Field Experiment with Community College Students

Fairlie, Robert W.; London, Rebecca A. - CESifo - 2013

There is no clear theoretical prediction regarding whether home computers are an important input in the educational … first-ever field experiment involving the provision of free computers to students for home use. Financial aid students … attending a large community college in Northern California were randomly selected to receive free computers and were followed …

Persistent link: https://www.econbiz.de/10010723534

Experimental Evidence on the Effects of Home Computers on Academic Achievement among Schoolchildren

Fairlie, Robert W.; Robinson, Jonathan - CESifo - 2013

Computers are an important part of modern education, yet large segments of the population – especially low-income and … conducting the largest-ever field experiment involving the random provision of free computers for home use to students. 1 …

Persistent link: https://www.econbiz.de/10010627567

Virtually No Effect? Different Uses of Classroom Computers and their Effect on Student Achievement

Falck, Oliver; Mang, Constantin; Woessmann, Ludger - CESifo - 2015

Most studies find little to no effect of classroom computers on student achievement. We suggest that this null effect … effects of using computers to look up information and negative effects of using computers to practice skills, resulting in …

Persistent link: https://www.econbiz.de/10011206315

Innovation of Network Goods: A Non-Innovating Firm Will Gain

Glazer, Amihai; Kanniainen, Vesa; Mustonen, Mikko - CESifo - 2002

We consider duopolists innovating and producing a good subject to network externalities, so that the reservation price of a consumer increases with aggregate consumption. The post-innovation network consists of two compatible sub-networks, with increased network valuation of the new product....

Persistent link: https://www.econbiz.de/10005765788

The Swiss UMTS Spectrum Auction Flop: Bad Luck or Bad Design

Wolfstetter, Elmar G. - CESifo - 2001

This paper gives an account of events, and explains some systematic reasons of the UMTS auction flop in Switzerland. Apart from general market developments, which could not have been anticipated, we argue that auctiondesign which was introduced in England and adopted in Switzerland and elsewhere...

Persistent link: https://www.econbiz.de/10005766272

The Third Generation (UMTS) Spectrum Auction in Germany

Grimm, Veronika; Riedel, Frank; Wolfstetter, Elmar G. - CESifo - 2001

The third generation UMTS auction in Germany raised an enormous amount of revenue, and at the same time achieved a more competitive market structure than other UMTS auctions in Europe. The present paper explains the design of that auction, and presents a game theoretic explanation of observed...

Persistent link: https://www.econbiz.de/10005094495