Showing 1 - 10 of 165
We study the link between a country's institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak institutional quality can be made worse off adopting...
Persistent link: https://www.econbiz.de/10012828784
While countries make use of a wide range of policies to attract multinational firms, identifying the effect of such policies is difficult. Combining firm-level data on both the location of these firms’ foreign affiliates and detailed service-specific information from Costa Rica’s investment...
Persistent link: https://www.econbiz.de/10013229704
efficiency of 450 European universities between 2011 and 2014. The novelty of our approach lies in its extended coverage of …. Exploring potential efficiency drivers, we uncover considerable effect heterogeneity between subject clusters, which is … seek external funding are largely identified to be primary efficiency drivers …
Persistent link: https://www.econbiz.de/10012842974
This study calculates efficient taxes on gasoline and road use designed to combat driving related externalities when motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian rate due to such avoidance. The current US tax rate...
Persistent link: https://www.econbiz.de/10012844204
This paper develops a simple economic model to examine how leadership styles in organizations depend on the prevailing wage-setting conditions for workers. In particular, we examine a leader who can - in addition to the use of monetary incentives - motivate a worker by adopting leadership styles...
Persistent link: https://www.econbiz.de/10012861392
improves production efficiency by increasing information sharing, whereas large production losses can be avoided by worker … suggest that MN has a positive net impact on production, offering an empirically-grounded efficiency argument for mandating …
Persistent link: https://www.econbiz.de/10013217383
drivers of the administration and delivery efficiency of coronavirus vaccines. For this purpose, we use data from the 50 US … economic prosperity and rural population aid vaccine administration and delivery efficiency. Delivery efficiency improves in … health workers, including physicians and nurses, did not significantly impact administration or efficiency. On the other hand …
Persistent link: https://www.econbiz.de/10013235098
We evaluate the impact of government spending efficiency on fiscal sustainability for a panel of 35 OECD countries … revenues to changes in government spending. Next, we make use of so-called government spending efficiency scores, which … the input efficiency scores obtained, countries’ fiscal balance and fiscal sustainability is directly improved by the use …
Persistent link: https://www.econbiz.de/10013289691
We develop a spatial equilibrium model to evaluate the efficiency and distributional impacts of the leading air quality …
Persistent link: https://www.econbiz.de/10013293305
We examine forecast accuracy and efficiency of the Social Security Administration’s projections for cost rate, trust …
Persistent link: https://www.econbiz.de/10013313449