Similar Search Results

The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010

crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …

Persistent link: https://www.econbiz.de/10010266095

The Internet as a Tax Haven?

Agrawal, David R. - 2021

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …

Persistent link: https://www.econbiz.de/10013240113

Taxation Systems in the EU : The Role of Economic Integration and Global Financial Crisis

Erol, Kazim Okan - 2021

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …

Persistent link: https://www.econbiz.de/10013314956

Global Taxation and National Welfare States

Jha, Priyaranjan; Mukherjee, Rahul - 2023

, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

Persistent link: https://www.econbiz.de/10014347020

Prices versus Quantities Reassessed

Karp, Larry S.; Traeger, Christian P. - 2018

technological uncertainty favors taxes over cap and trade. Weitzman models a flow pollutant, but greenhouse gases are persistent …

Persistent link: https://www.econbiz.de/10011932081

Incorporation and taxation : theory and firm-level evidence

Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

Persistent link: https://www.econbiz.de/10010265996

Can a Ban on Child Labour Be Self-Enforcing, and Would It Be Efficient?

Cigno, Alessandro - 2024

Basu and Van (1998) show that a ban on child labour may be self-enforcing under the extreme assumption that, above the subsistence level, no amount of consumption can compensate parents for the disutility of child labour. We show that a partial ban may be self-enforcing also in a more general...

Persistent link: https://www.econbiz.de/10014534362

Smart Cap

Karp, Larry S.; Träger, Christian - 2021

We introduce a “smart” cap and trade system that eliminates the welfare costs of asymmetric information (“uncertainty”). This cap responds endogenously to technology or macroeconomic shocks, relying on the market price of certificates to aggregate information. It allows policy makers to...

Persistent link: https://www.econbiz.de/10012581980

Investment Responses to Tax Policy Under Uncertainty

Guceri, Irem; Albinowski, Maciej - 2019

How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty....

Persistent link: https://www.econbiz.de/10012179728

Fighting multiple tax havens

Elsayyad, May; Konrad, Kai A. - 2010

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a 'big bang' multilateral agreement. The sequentiality may...

Persistent link: https://www.econbiz.de/10010274953