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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
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
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
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
A model is considered in which optimal search intensity is a result of a trade off between short run losses due to higher search costs (more interviews, commuting...) and long-run gains due to a higher chance of finding a job. We show that this optimal search intensity is higher in areas...
Persistent link: https://www.econbiz.de/10005419548
This paper evaluates the effects of a major Swedish school choice reform. The reform in 1992 increased school choice and competition among public schools as well as through a large-scale introduction of private schools. We estimate the effects of school choice and competition, using precise...
Persistent link: https://www.econbiz.de/10010698827
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