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The Incidence of VAT Evasion
Asatryan, Zareh; Gomtsyan, David - 2021
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10013315014
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Uncovered Power : External Agenda Setting, Sophisticated Voting, and Transnational Lobbying
Battilana, Silvia Console - 2021
Where does the balance of power lie in a policy - making institution with an external agenda setter, legislators, and lobbies? In a multiple round majority rule game with sophisticated actors, we show that the agenda setter obtains its most preferred policy outcome even if all lobbies and...
Persistent link: https://www.econbiz.de/10013316770
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Copyright Protection in the Digital Single Market
Stähler, Frank; Stähler, Leander - 2022
This paper scrutinizes the effects of the European Directive on Copyright in the Digital Single Market on platform competition in media markets. Platforms that are Online Content-Sharing Service Providers must have a license agreement with collective management organizations that control the...
Persistent link: https://www.econbiz.de/10013298600
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Is Western European Agriculture Resilient to High Temperatures?
Massetti, Emanuele - 2019
agriculture is likely to be smooth …
Persistent link: https://www.econbiz.de/10012892286
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Measuring the Immeasurable : The Evolution of the Size of Informal Economy in the Agricultural Sector in the EU-15 Up to 2019
Schneider, Friedrich; Morkunas, Mangirdas; Quendler, Erika - 2021
This study is the first scientific attempt to calculate the size of the informal economy in agriculture. The Multiple … higher levels of informal economy in agriculture compared to the overall economy. The impact of subsidies and farm … organizations on the development of the informal economy are two important factors for these higher values in agriculture. The …
Persistent link: https://www.econbiz.de/10013239559
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Monopolistic Competition, Optimum Product Diversity, and International Trade - the Role of Factor Endowment and Factor Intensities
Marjit, Sugata; Mandal, Biswajit - 2021
In this paper we revisit the influential theory of monopolistic competition and optimum product variety as developed by Dixit and Stiglitz (1977) with applications in international trade by Krugman (1979,1980), by modeling fixed and variable costs of production in terms of underlying use of...
Persistent link: https://www.econbiz.de/10013215667
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Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy
Koethenbuerger, Marko; Poutvaara, Panu - 2021
Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase...
Persistent link: https://www.econbiz.de/10013316664
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Interest income tax evasion, the EU savings directive, and capital market effects
Klautke, Tina; Weichenrieder, Alfons J. - 2008
The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...
Persistent link: https://www.econbiz.de/10010277186
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Uncovered power : external agenda setting, sophisticated voting, and transnational lobbying
Console Battilana, Silvia - 2007
Where does the balance of power lie in a policy-making institution with an external agenda setter, legislators, and lobbies? In a multiple round majority rule game with sophisticated actors, we show that the agenda setter obtains its most preferred policy outcome even if all lobbies and...
Persistent link: https://www.econbiz.de/10010264242
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International trade integration: a disaggregated approach
Chen, Natalie; Novy, Dennis - 2009
This paper investigates the sources and size of trade barriers at the industry level. We derive a micro-founded measure of industry-specific bilateral trade integration that has an in-built control for time-varying multilateral resistance. This trade integration measure is consistent with a...
Persistent link: https://www.econbiz.de/10010264596