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Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information

Aalbers, R.F.T.; Vollebergh, H.R.J.; de Groot, H.L.F. - Tilburg University, Center for Economic Research - 2011

In this paper, we study how regulators may improve upon the efficiency of their energy technology adoption programs by exploiting readily observable information to limit rent extraction by firms. Using panel data on 862 investment decisions in the Netherlands, we find that rent extraction is...

Persistent link: https://www.econbiz.de/10011091586

Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach

Beck, Thorsten; Lin, C.; Ma, Y. - Tilburg University, Center for Economic Research - 2010

Informality is a wide-spread phenomenon across the globe. We show that firms in countries with better information sharing systems and greater financial sector outreach evade taxes to a lesser degree, an effect that is stronger for smaller firms, firms in smaller cities and towns, and firms in...

Persistent link: https://www.econbiz.de/10011091058

Misreporting in the Value-Added Tax and the Optimal Enforcement

Hoseini, M. - Tilburg University, Center for Economic Research - 2014

A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it...

Persistent link: https://www.econbiz.de/10011091173

Itemised Deductions : A Device to Reduce Tax Evasion

Piolatto, A. - Tilburg University, Center for Economic Research - 2010

Direct incentives and punishments are the most common instruments to fight tax evasion. The theoretical literature disregarded indirect schemes, such as itemised deductions, in which an agent has an interest in that other agents declare their revenue. Itemised deductions provide an incentive for...

Persistent link: https://www.econbiz.de/10011092535

Corporate Taxation and the Size of New Firms : Evidence From Europe

Da Rin, Marco; Di Giacomo, M.; Sembenelli, A. - Tilburg University, Center for Economic Research - 2009

Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level. Our results, that are robust to changes in...

Persistent link: https://www.econbiz.de/10011090794

Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)

Da Rin, Marco; Di Giacomo, M.; Sembenelli, A. - Tilburg University, Center for Economic Research - 2009

Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is based on recent models of how corporate taxation affects...

Persistent link: https://www.econbiz.de/10011090814

The Life Cycle of the Firm with Debt and Capital Income Taxes

Bovenberg, A.L.Bovenberg; Brys, B. - Tilburg University, Center for Economic Research - 2006

This paper analyses the impact of capital income taxes on financial and investment decisions of corporations.Extending Sinn's (1991) nucleus theory of the firm with debt finance, the model determines the optimal sources of finance (debt, newly issued equity or retained earnings), the optimal use...

Persistent link: https://www.econbiz.de/10011091511

The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment

van Damme, Eric; Zwart, G. - Tilburg University, Center for Economic Research - 2003

In order to meet the Kyoto targets, in the Netherlands in 2010 9% of electricity consumption should be generated from renewable resources.In this paper, we discuss and comment on the green energy policy that the Dutch government has adopted in 2001 and 2002 in order to reach this goal, and the...

Persistent link: https://www.econbiz.de/10011091718

Law and Behaviours in Social Dilemmas : Testing the Effect of Obligations on Cooperation

Galbiati, R.; Vertova, P. - Tilburg University, Center for Economic Research - 2005

Laws consist of two components: the 'obligations' they express and the 'incentives' designed to enforce them.In this paper we run a public good experiment to test whether or not obligations have any independent effect on cooperation in social dilemmas.The results show that, for given marginal...

Persistent link: https://www.econbiz.de/10011090423

How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages

Hoseini, M. - Tilburg University, Center for Economic Research - 2013

Abstract: This paper models and empirically tests a self-enforcing feature of the value added tax (VAT) which is absent … in the theory: An incentive that makes formal traders buy from suppliers who pay VAT too. In addition, it explores how … the government can deploy this feature to enforce VAT more efficiently by reallocating the enforcement spendings among …

Persistent link: https://www.econbiz.de/10011091258