Showing 1 - 10 of 20
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10011265257
This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households. This result holds for fairly general...
Persistent link: https://www.econbiz.de/10005181487
Current literature shows a significant negative impact of terrorism on countries economies. We explore this relationship in more detail. Using an unbalanced panel of over 160 countries for up to 25 years and the Global Terrorism Database (GTD) we show a decrease in FDI as a consequence of...
Persistent link: https://www.econbiz.de/10010593134
This paper examines the performance of 358 European diversified equity mutual funds controlling for gender differences …. Fund performance is evaluated against funds’ designated market indices and representative style portfolios. Consistently … with previous studies, no significant differences in performance and risk are found between female and male managed funds …
Persistent link: https://www.econbiz.de/10010667412
problems in the home country, with a lesser factor being the weak performance of the foreign subsidiary. …
Persistent link: https://www.econbiz.de/10008583673
evaluate the performance of local government in the provision of local public services. The model employs a reduced set of … information and fewer assumptions than traditional techniques such as Data Envelopment Analysis and Stochastic Frontier Analysis …
Persistent link: https://www.econbiz.de/10010960639
Economists usually think that rational voters have little incentives to acquire costly information. We present a … information if media technology is available because then they do not condition their informational decisions on being pivotal …-ride. Further, we show how the quality of information depends on the size of the electorate, the prior knowledge of voters and on …
Persistent link: https://www.econbiz.de/10010877742
No voters cast their votes based on perfect information, but better educated and richer voters are on average better … strong correlation between income and political information, Congress representatives vote more conservatively, which is also …
Persistent link: https://www.econbiz.de/10009324089
measures of workers’ productivity and trustworthiness and make this information available to potential employers. Our data show …
Persistent link: https://www.econbiz.de/10009364733
with various empirical findings, is the assumption that information about output decisions flows more freely within a …
Persistent link: https://www.econbiz.de/10005765715