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Optimal capital income taxation with tax evasion

D'Andria, Diego - Institut für Weltwirtschaft (IfW) - 2010

The paper discusses the applicability of optimal taxation theory to source-based capital incomes when significant tax evasion is observed. Without tax evasion a modified Ramsey Rule may reduce distortions brought by international capital mobility, leading to levying differentiated tax rates in...

Persistent link: https://www.econbiz.de/10008728023

The nature of corruption: An interdisciplinary perspective

Dimant, Eugen - Institut für Weltwirtschaft (IfW) - 2013

Corruption has fierce impacts on economic and societal development and is subject to a vast range of institutional …, jurisdictional, societal and economic conditions. Research indicates that corruption's predominantly negative effects have arisen to … impairing everybody's life. This paper provides a comprehensive state-of-the-art survey of existing literature on corruption and …

Persistent link: https://www.econbiz.de/10010956101

How Much Do Perceptions of Corruption Really Tell Us?

Weber Abramo, Claudio - Institut für Weltwirtschaft (IfW) - 2007

Regressions and tests performed on data from Transparency International Global Corruption Barometer 2004 survey show … that personal or household experience of bribery is not a good predictor of perceptions held about corruption among the … general population. In contrast, perceptions about the effects of corruption correlate consistently among themselves. However …

Persistent link: https://www.econbiz.de/10005097472

Spurious middlemen in corrupt transactions

Bayar, Güzin - Institut für Weltwirtschaft (IfW) - 2014

To solve the corruption problem, its root causes should first be diagnosed and factors supporting it should be …, thereby increasing corruption. Even worse, there are 'spurious' intermediaries who obtain bribes from public services by …

Persistent link: https://www.econbiz.de/10010983165

The impact of corruption on apprehension level of immigrants: A study of the United States immigration

Buzurukov, Bilol; Lee, Byeong Wan - Institut für Weltwirtschaft (IfW) - 2014

This paper demonstrates the effect of country level corruption on illicit behavior of individuals in a foreign country … States from corruption-ridden countries are more likely to be apprehended than individuals from less corrupt countries are. …

Persistent link: https://www.econbiz.de/10010961611

Can Oil-led Growth and Structural Change Go Hand in Hand in Ghana? A Multi-sector Intertemporal General Equilibrium Assessment

Breisinger, Clemens; Diao, Xinshen; Wiebelt, Manfred - Institut für Weltwirtschaft (IfW) - 2012

Unlike in Asia, the manufacturing sector has not (yet) become a driver of structural change in Africa. One common explanation is that the natural resource-focus of many African economies leads to Dutch disease effects. To test this argument for the case of newly found oil in Ghana we develop a...

Persistent link: https://www.econbiz.de/10010886853

On the Relation between Dual-Rate Discounting and Substitutability

Kögel, Tomas - Institut für Weltwirtschaft (IfW) - 2009

To justify substantial emission reductions, recent literature on cost-benefit analysis of climate change suggests discounting environment consumption with an environmental discount rate instead of a consumption discount rate that is usually used in cost-benefit analysis. The present study...

Persistent link: https://www.econbiz.de/10005083352

A Model of Eco-Efficiency and Recycling

Cogoy, Mario - Institut für Weltwirtschaft (IfW) - 2009

This paper presents the model of an economy subject to the mass conservation principle. The economic system is related to the environment by a flow of virgin materials into the economy, and by the diffusion of waste into the environment. Ecoefficiency contributes to reducing material waste in...

Persistent link: https://www.econbiz.de/10005083373

Now or Never: Environmental Protection under Hyperbolic Discounting

Winkler, Ralph - Institut für Weltwirtschaft (IfW) - 2009

The author analyzes the optimal investment in environmental protection in a model of an infinite series of non-overlapping hyperbolically discounting agents. He shows that without a commitment mechanism society is eventually stuck in a situation where all agents prefer further investment in the...

Persistent link: https://www.econbiz.de/10005083394

Digit Ratio Measurement Guide

Homepage, Levent Neyse; Brañas-Garza, Pablo - Institut für Weltwirtschaft (IfW) - 2014

Literature on Digit Ratio is rapidly growing in Economics. Quite surprisingly we observe that there is no consensus about how to make an accurate measurement in such a delicate task. Along this brief document we offer some concise guidance of how to scan the hands using digital scanners and...

Persistent link: https://www.econbiz.de/10010886933