Showing 1 - 10 of 35
Does culture have a causal effect on economic development? The data on European regions suggest that it does. Culture … individual self-determination. To isolate the exogenous variation in culture, I rely on two historical variables used as … level. The exogenous component of culture due to history is strongly correlated with current regional economic development …
Persistent link: https://www.econbiz.de/10010261295
This paper examines the role of religious denomination for human capital formation. We employ a unique data set which covers, inter alia, information on numerous measures of school inputs in 169 Swiss districts for the years 1871/72, 1881/82 and 1894/95, marks from pedagogical examinations of...
Persistent link: https://www.econbiz.de/10010264348
We investigate whether time-persistent cultural borders impede economic exchange across regions of the same country. To measure cultural differences we evaluate, for the first time in economics, linguistic micro-data about phonological and grammatical features of German dialects. These data are...
Persistent link: https://www.econbiz.de/10010266077
We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries. To address endogeneity issues we then use an...
Persistent link: https://www.econbiz.de/10010281043
cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the … determine the shares of one or another component in the overall excise tax structure, whereby the EU directive only prescribes … in the EU. The first one is that an increase of the specific component of the cigarette excise negatively affects the …
Persistent link: https://www.econbiz.de/10011657107
380 local authority areas in the United Kingdom. We find that exposure to the EU in terms of immigration and trade …
Persistent link: https://www.econbiz.de/10011657159
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012018317
the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with … specific welfare reforms as well as broader measures of political preferences. The results suggest that the EU referendum could …
Persistent link: https://www.econbiz.de/10011887419
We assess the sustainability of public finances in the EU15 using stationarity and cointegration analysis. Specifically … revenues. While sustainability may be lacking in individual cases, fiscal policy was overall sustainable both for the EU15 …
Persistent link: https://www.econbiz.de/10010264310
We use a 3-step analysis to assess the sustainability of public finances in the EU27. Firstly, we perform the SURADF … and revenues via SUR analysis. While results imply that public finances were not unsustainable for the EU panel, fiscal …
Persistent link: https://www.econbiz.de/10010264433