Similar Search Results

Business Groups, Taxes and Accruals Management

Beuselinck, C.A.C.; Deloof, M. - Tilburg University, Center for Economic Research - 2006

This paper provides evidence that Belgian firms belonging to a business group have a lower effective tax rate (ETR) and face a less positive association between pre-tax income and ETRs than independent firms.These findings suggest that individual group members apply efficient tax planning...

Persistent link: https://www.econbiz.de/10011091356

Is 3/4 of the Sales Promotion Bump Due to Brand Switching? No it is 1/3

van Heerde, H.J.; Gupta, S.; Wittink, D.R. - Tilburg University, Center for Economic Research - 2003

that the majority of the sales promotion elasticity, about 74 percent on average, is attributed to secondary demand effects … empirical results for this measure.We also derive analytical expressions that transform the elasticity decomposition into a … insight into the magnitude of the difference, we apply these expressions to previously reported elasticity decomposition …

Persistent link: https://www.econbiz.de/10011090873

On the Optimal Taxation of an Exhaustible Resource Under Monopolistic Extraction

Daubanes, J. - Tilburg University, Center for Economic Research - 2007

In a simple model of resource depletion (isoelastic demand and constant unit extraction cost), we fully characterize the set of linear effiency-inducing tax/subsidy schemes. We show that this set is infinite and all the larger as the cost of extraction is low. Depending on the magnitude of the...

Persistent link: https://www.econbiz.de/10011090731

Why Status Effects Need not Justify Egalitarian Income Policy

Graafland, Johan - Tilburg University, Center for Economic Research - 2010

Economic research overwhelmingly shows that the utility individuals derive from their income depends on the incomes of others. Theoretical literature has proven that these status effects imply a more egalitarian income policy than in the conventional case, in which people value their income...

Persistent link: https://www.econbiz.de/10011091038

Capital income and profits taxation with foreign ownership of firms

Huizinga, Harry P.; Nielsen, S.B. - Tilburg University, Center for Economic Research - 1995

Persistent link: https://www.econbiz.de/10011090548

The Importance of Sample Attrition in Life Cycle Labor Supply

Ziliak, J.P.; Kniesner, T.J. - Tilburg University, Center for Economic Research - 1996

We examine the importance of possible non-random attrition to an econometric model of life cycle labor supply including joint nonlinear taxation of wage and interest incomes and latent heterogeneity.We use a Wald test comparing attriters to nonattriters and variable addition testing based on...

Persistent link: https://www.econbiz.de/10011090727

The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance

boone, jan; Bovenberg, A.L.Bovenberg - Tilburg University, Center for Economic Research - 2002

In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search, an exogenous welfare benefit, and a non-utilitarian...

Persistent link: https://www.econbiz.de/10011091151

Redistribution and Education Subsidies are Siamese Twins

Bovenberg, A.L.Bovenberg; Jacobs, B. - Tilburg University, Center for Economic Research - 2001

We develop a model of human capital formation with endogenous labor supply and heterogeneous agents to explore the optimal level of education subsidies along with the optimal progressive schedule of the labor income tax and optimal capital income taxes.Subsidies on education ensure efficiency in...

Persistent link: https://www.econbiz.de/10011091366

Privatization, public investment and capital income taxation

Huizinga, Harry P.; Nielsen, S.B. - Tilburg University, Center for Economic Research - 1997

Persistent link: https://www.econbiz.de/10011091799

Optimal budget balancing income tax mechanisms and the provision of public goods

Berliant, M.; Page Jr., F.H. - Tilburg University, Center for Economic Research - 1997

Persistent link: https://www.econbiz.de/10011091994