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Tariff Liberalization and Trade Integration of Emerging Countries

Disdier, Anne-Célia; Fontagné, Lionel Gérard; … - CESifo - 2013

bilateral measure of market access to compare tariffs applied in 1996 and 2006, which includes the timing of the Uruguay Round … and episodes of bilateral liberalization. Our econometric estimations show that the reduced tariffs imposed on emerging …

Persistent link: https://www.econbiz.de/10010877681

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - CESifo - 2012

This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale’. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice guys finish last’: groups with higher tax...

Persistent link: https://www.econbiz.de/10010877700

The Effect of Awareness and Incentives on Tax Evasion

Alstadsæter, Annette; Jacob, Martin - CESifo - 2013

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006–2009, approximately 5% of tax...

Persistent link: https://www.econbiz.de/10010877805

Customs Compliance and the Power of Imagination

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2012

This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...

Persistent link: https://www.econbiz.de/10009416113

Trust Breeds Trust: How Taxpayers are Treated

Feld, Lars P.; Frey, Bruno S. - CESifo - 2000

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...

Persistent link: https://www.econbiz.de/10005181387

Tariffs Passing Through Retailers: Do Tariffs Actually Protect Domestic Manufacturers?

Cole, Matthew T.; Eckel, Carsten - CESifo - 2014

Historically, tariffs have been an attractive policy tool to protect domestic industries. The benefits of such a policy …

Persistent link: https://www.econbiz.de/10010877688

Foreign Bidders Going Once, Going Twice... Protection in Government Procurement Auctions

Cole, Matthew T.; Davies, Ronald B. - CESifo - 2014

as tariffs, can continue to disadvantage foreign firms. We analyze the bidding strategies in such a game and show that … when domestic profits are valued, tariffs will be used to discriminate against foreign firms. Furthermore, we find that … optimal tariffs can be more protectionist than the optimal price preference, resulting in lower expected domestic welfare and …

Persistent link: https://www.econbiz.de/10010752159

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

Global Welfare Implications of Carbon Border Taxes

Gros, Daniel - CESifo - 2009

This paper presents a simple, basic model to compute the welfare consequences of the introduction of a tariff on the CO2 content of imported goods in a country that already imposes a domestic carbon tax. The main finding is that the introduction of a carbon import tariff increases global welfare...

Persistent link: https://www.econbiz.de/10008534060

The Sources of Protectionist Drift in Representative Democracies

Laussel, Didier; Riezman, Raymond - CESifo - 2001

We analyze a two country-two good model of international trade in which citizens in each country differ by their specific factor endowments. The trade policy in each country is set by the politician who has been elected by the citizens in a previous stage. Due to a delegation effect citizens...

Persistent link: https://www.econbiz.de/10005181392