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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
Gordon, Roger H. - 1994
Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly. However, corporate taxes not only exist but...
Persistent link: https://www.econbiz.de/10012474242
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International Capital Mobility and Tax Evasion
Giovannini, Alberto - 1987
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a...
Persistent link: https://www.econbiz.de/10012476607
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The Economics of Cultural Transmission and Socialization
Bisin, Alberto - 2010
Cultural transmission arguably plays an important role in the determination of many fundamental preference traits (e.g., discounting, risk aversion and altruism) and most cultural traits, social norms, and ideological tenets ( e.g., attitudes towards family and fertility practices, and attitudes...
Persistent link: https://www.econbiz.de/10012462145
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Economic Analysis of Welfare Economics, Morality and the Law
Shavell, Steven - 2003
This paper contains the chapters on welfare economics, morality, and the law from a general, forthcoming book, Foundations of Economic Analysis of Law (Harvard University Press, 2003). I begin in chapter 26 with a discussion of the normative foundations of economic analysis, namely, the subject...
Persistent link: https://www.econbiz.de/10012468998
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Moral Rules and the Moral Sentiments : Toward a Theory of an Optimal Moral System
Kaplow, Louis - 2001
We examine how moral sanctions and rewards, notably the moral sentiments involving feelings of guilt and virtue, would be employed to govern individuals' behavior if the objective were to maximize social welfare. In our model, we analyze how the optimal use of guilt and virtue is influenced by...
Persistent link: https://www.econbiz.de/10012470027
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A Soul's View of the Optimal Population Problem
De la Croix, David; Doepke, Matthias - National Bureau of Economic Research - 2021
A long-standing challenge for welfare economics is to develop welfare criteria that can be applied to allocations with different population levels. Such a criterion is essential to resolve the optimal population problem, i.e., the tradeoff between population size and the welfare of each person...
Persistent link: https://www.econbiz.de/10012496107
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Ethical Foundations of Financial Regulation
Kane, Edward J. - 1997
Regulation consists of rulemaking and enforcement. Economic theory offers two complementary rationales for regulating … and efficiency across society as a whole. Agency-cost theory recognizes that incentive conflicts and coordination problems …
Persistent link: https://www.econbiz.de/10012472798
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Economic Development and the Regulation of Morally Contentious Activities
Elias, Julio J. - 2017
The regulation of many activities depends on whether societies consider them morally controversial or "repugnant". Not only have regulation and related ethical concerns changed over time, but there is also heterogeneity across countries at a given time. We provide evidence of this heterogeneity...
Persistent link: https://www.econbiz.de/10012455467
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The Moral Preferences of Investors : Experimental Evidence
Bonnefon, Jean-François; Landier, Augustin; Sastry, … - National Bureau of Economic Research - 2022
We characterize investors' moral preferences in a parsimonious experimental setting, where we auction stocks with various ethical features. We find strong evidence that investors seek to align their investments with their social values ("value alignment"), and find no evidence of behavior driven...
Persistent link: https://www.econbiz.de/10012814422
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A Call for Structured Ethics Appendices in Social Science Papers
Asiedu, Edward; Karlan, Dean; Lambon-Quayefio, Monica P.; … - National Bureau of Economic Research - 2021
Ethics in social science experimentation and data collection are often discussed but rarely articulated in writing as … review boards, most recognize that such boards are not comprehensive ethical assessments. We propose a structured ethics … explicitly in appendices of papers, even if briefly, will serve two purposes: more complete communication of ethics can improve …
Persistent link: https://www.econbiz.de/10012482611