Showing 1 - 10 of 10
This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the...
Persistent link: https://www.econbiz.de/10011255684
This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors’ tax rates. This provides evidence for the presence of tax...
Persistent link: https://www.econbiz.de/10011255686
The debate on growth versus environment, including the more recent literature on sustainabledevelopment, is systematically evaluated in a stylized framework. Diffent perspectives on the conflictand relation between the economy, growth and the natural environment, have created a situationwhere...
Persistent link: https://www.econbiz.de/10011255964
This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced cooperation agreement. Conditions for...
Persistent link: https://www.econbiz.de/10011261936
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...
Persistent link: https://www.econbiz.de/10011256317
This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among European countries. The magnitude of these effects rise...
Persistent link: https://www.econbiz.de/10011256699
This paper analytically derives the conditions under which the slope of the tax reaction function is negative in a classical tax competition model. If countries maximize welfare, we show that a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions....
Persistent link: https://www.econbiz.de/10011256822
Meta-analysis is a research method to synthesise previously obtained researchresults. It is best seen as a statistical approach towards reviewing and summarising theliterature. This paper aims to introduce and critically review the research method ofmeta-analysis and to illustrate its potential...
Persistent link: https://www.econbiz.de/10011256909
A flat tax rate on income has gained popularity in European countries. This paper assesses the attractiveness of such a flat tax in achieving redistributive objectives with the least cost to labour market performance. We do so by using a detailed applied general equilibrium model for the...
Persistent link: https://www.econbiz.de/10011257205
This paper performs a meta-analysis of empirical estimates of uncompensated labour supply elasticities. We find that much of the variation in elasticities can be explained by the variation in gender, participation rates, and country fixed effects. Country differences appear to be small though....
Persistent link: https://www.econbiz.de/10011257379