Showing 1 - 10 of 72
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the...
Persistent link: https://www.econbiz.de/10011084284
This paper studies the effect of top tax rates on inventors' mobility since 1977. We put special emphasis on "superstar" inventors, those with the most and most valuable patents. We use panel data on inventors from the United States and European Patent Offices to track inventors' locations over...
Persistent link: https://www.econbiz.de/10011272707
We study how industry-level agglomeration economies affect government policy. Using administrative data on firm subsidies in economically lagging regions of Great Britain, we test two alternative hypotheses. Economic geography models imply that firms at an industry’s core can sustain higher...
Persistent link: https://www.econbiz.de/10011272712
redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …
Persistent link: https://www.econbiz.de/10005082539
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10009209830
We explore the consequence for taxation and regulation of bonus pay when investors are protected by taxpayers from …
Persistent link: https://www.econbiz.de/10009246598
In 1500, Europe was composed of hundreds of statelets and principalities, with weak central authority, no monopoly over the legitimate use of violence, and multiple, overlapping levels of jurisdiction. By 1800, Europe had consolidated into a handful of powerful, centralized nation states. We...
Persistent link: https://www.econbiz.de/10009385769
Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature …
Persistent link: https://www.econbiz.de/10009385840
associated with low growth rates. The model also predicts that the effect of labour taxation differs sharply in countries with …
Persistent link: https://www.econbiz.de/10005662079
Americans average 25.1 working hours per person in working age per week, but the Germans average 18.6 hours. The average American works 46.2 weeks per year, while the French average 40 weeks per year. Why do western Europeans work so much less than Americans? Recent work argues that these...
Persistent link: https://www.econbiz.de/10005662089