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Hines, James R. - National Bureau of Economic Research - 2023

Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the average downward effect of tax competition on rates. Since an efficient harmonized tax rate undoes...

Persistent link: https://www.econbiz.de/10014437031

Banks and Tax-Exempt Debt Arbitrage

Hines, James R.; Horton, Emily - National Bureau of Economic Research - 2024

Interest paid by U.S. state and local bonds is tax-exempt, making these bonds attractive to investors - though a tax rule limits arbitrage opportunities by restricting associated interest expense deductions. Prior to 1986, U.S. banks were not subject to the interest deduction limitation, making...

Persistent link: https://www.econbiz.de/10014635610

Free Distribution or Cost-Sharing? Evidence from a Malaria Prevention Experiment

Cohen, Jessica - 2008

It is often argued that cost-sharing -- charging a subsidized, positive price -- or a health product is necessary to avoid wasting resources on those who will not use or do not need the product. We explore this argument through a field experiment in Kenya, in which we randomized the price at...

Persistent link: https://www.econbiz.de/10012464241

Decentralization and Efficiency of Subsidy Targeting : Evidence from Chiefs in Rural Malawi

Basurto, Pia M. - 2017

Developing countries spend vast sums on subsidies. Beneficiaries are typically selected via either a proxy-means test …

Persistent link: https://www.econbiz.de/10012455298

Governance and the Effectiveness of Public Health Subsidies

Dizon-Ross, Rebecca - 2015

their determinants in the allocation of targeted subsidies. Overall, agency concerns appear modest. Around 80% of the …

Persistent link: https://www.econbiz.de/10012457343

Turning a Shove into a Nudge? A "Labeled Cash Transfer" for Education

Benhassine, Najy - 2013

Conditional Cash Transfers (CCTs) have been shown to increase human capital investments, but their standard features make them expensive. We use a large randomized experiment in Morocco to estimate an alternative government-run program, a "labeled cash transfer" (LCT): a small cash transfer made...

Persistent link: https://www.econbiz.de/10012459435

Estimating the Impact of Means-tested Subsidies under Treatment Externalities with Application to Anti-Malarial Bednets

Bhattacharya, Debopam - 2013

-benefit analysis of such subsidies requires modelling behavioral responses of both the subsidized household and its neighbors. Using … experimental data from Kenya where subsidies were randomized, coupled with GPS-based location information, we show how to estimate … aggregate ITN use resulting from means-tested subsidies in the presence of such spatial spillovers. Accounting for spillovers …

Persistent link: https://www.econbiz.de/10012459829

Price Subsidies, Diagnostic Tests, and Targeting of Malaria Treatment : Evidence from a Randomized Controlled Trial

Cohen, Jessica - 2012

Both under- and over-treatment of communicable diseases are public bads. But efforts to decrease one run the risk of increasing the other. Using rich experimental data on household treatment-seeking behavior in Kenya, we study the implications of this tradeoff for subsidizing life-saving...

Persistent link: https://www.econbiz.de/10012460716

The effects of taxation on multinational corporations

Feldstein, Martin S. (contributor); … - 1995

Persistent link: https://www.econbiz.de/10000539475

Economic Effects of Regional Tax Havens

Desai, Mihir A. - 2004

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country...

Persistent link: https://www.econbiz.de/10012467883