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Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19...
Persistent link: https://www.econbiz.de/10011019046
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10008552180
corporate assets when acquisition costs are fully deductible since buyers' valuations of assets are then independent of taxes …
Persistent link: https://www.econbiz.de/10008599462
entrepreneurs who start sole proprietorships. This difference suggests that incorporation status may distinguish the self …
Persistent link: https://www.econbiz.de/10011196681
We use the 1952 Swedish municipal amalgamation reform to study free-riding and the common pool problem in politics. We expect municipalities that were affected by the reform to increase their debt in anticipation of a merger, and this effect to be larger if they were merged with many other...
Persistent link: https://www.econbiz.de/10005029283
The poorest nations of the world suffer from extreme disease burdens, which go largely untreated because weak incomes and the prevailing system of intellectual property rights fail to provide sufficient incentives to develop new treatments and distribute them at low cost. Recent price reductions...
Persistent link: https://www.econbiz.de/10005645418
The poorest nations of the world suffer from extreme disease burdens, which go largely untreated because weak incomes and the prevailing system of intellectual property rights fail to provide sufficient incentives to develop new treatments and distribute them at low cost. Recent price reductions...
Persistent link: https://www.econbiz.de/10005670121
This study analyses whether the Swedish school choice reform, enacted in 1992, had different effects on students from different socio-economic backgrounds. We use detailed geographical data on students’ and schools’ locations to construct measures of the degree of potential choice. This...
Persistent link: https://www.econbiz.de/10010818364
Cognitive dissonance theory predicts that the act of voting makes people more positive toward the party or candidate they have voted for. Following Mullainathan and Washington (2009), I test this prediction by using exogenous variation in turnout provided by the voting age restriction. I improve...
Persistent link: https://www.econbiz.de/10004964395
We present and test a theory of prospective and retrospective pocketbook voting. Focusing on two large reforms in Sweden, we establish a causal chain from policies to sizeable individual gains and losses and then to voting. The Social Democrats proposed budget cuts affecting parents with young...
Persistent link: https://www.econbiz.de/10005645288