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Taxing Corporate Income
Auerbach, Alan J.; Devereux, Michael P.; Simpson, Helen - 2021
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of...
Persistent link: https://www.econbiz.de/10013316769
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Patterns of Current Account Adjustment - Insights from Past Experience
Algieri, Bernardina; Bracke, Thierry - 2021
The paper examines episodes of current account adjustment in individual economies. A central finding is that these episodes are very divergent and can be usefully classified, on the basis of cluster analysis, in three groups. A majority of cases is characterised by internal adjustment,...
Persistent link: https://www.econbiz.de/10013317000
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Policies to Internalize Reciprocal International Spillovers
Altemeyer-Bartscher, Martin; Rübbelke, Dirk T. G.; … - 2021
An effective policy scheme to overcome the suboptimal low provision levels of global public goods is developed in this paper. By suggesting a decentralized approach to raise environmental public good provision levels we take account of the lack of a coercive global authority that is able to...
Persistent link: https://www.econbiz.de/10013316908
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Government Funding of University-Industry Collaboration : Exploring the Impact of Targeted Funding on University Patent Activity
Nugent, Annita - 2020
Government investment in university research results in greater output and impact. To better capture economic benefits … stemming from university research, governments have developed funding programs specifically targeting university … evaluate the effect of one such scheme, the Australian Research Council (ARC) Linkage Project scheme, by comparing it to its …
Persistent link: https://www.econbiz.de/10012843429
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Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
Haufler, Andreas; Schindler, Dirk - 2021
Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward profit shifting from multinational firms....
Persistent link: https://www.econbiz.de/10013315146
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Tax Systems and Development
Mardan, Mohammed - 2020
This paper analyzes the optimal tax system consisting of the tax rate and the capacity of the tax administration. I challenge the conventional wisdom that tax rates and tax administrations' capacity are complements showing that their relationship depends on a country's level of development....
Persistent link: https://www.econbiz.de/10012846675
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Will Destination-Based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System
Agrawal, David R. - 2019
divergence between origin-based and destination-based taxes is stronger when the incentives for consumers’ tax …
Persistent link: https://www.econbiz.de/10012892221
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Preferential Tax Regimes with Asymmetric Countries
Bucovetsky, Sam - 2006
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...
Persistent link: https://www.econbiz.de/10012778991
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Why are Average Hours Worked Lower in Richer Countries?
Bick, Alexander - 2020
Why are average hours worked per adult lower in rich countries than in poor countries? We consider two natural explanations: income effects in preferences, in which leisure becomes more valuable when income rises, and distortionary tax systems, which are more prevalent in richer countries. To...
Persistent link: https://www.econbiz.de/10012834992
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Fiscal Externalities in Multilevel Tax Structures : Evidence from Concurrent Income Taxation
Revelli, Federico; Tsai, Tsung-Sheng; Zotti, Roberto - 2021
This paper exploits the multi-tiered structure of personal income taxation in Italy to investigate within-tier (horizontal) and between-tiers (vertical and diagonal) fiscal externalities. Estimation of an unrestricted income tax reaction function on municipalities located at internal regional...
Persistent link: https://www.econbiz.de/10013213781