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The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011431204
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Optimal regulation of auditing
Pagano, Marco; Immordino, Giovanni - 2007
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...
Persistent link: https://www.econbiz.de/10010264117
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Reforming legislatures : is one house better than two?
Facchini, Giovanni; Testa, Cecilia - 2009
During the last decade unicameral proposals have been put forward in fourteen US states. In this paper we propose a theoretical framework casting some lights on the drawbacks of bicameral state legislatures and on the effects of the proposed constitutional reforms. In a setting where lawmakers...
Persistent link: https://www.econbiz.de/10010273815
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Can lobbying encourage abatement? Designing a new policy instrument
Lange, Ian A.; Polborn, Sarah - 2012
Taking a political economy perspective this paper proposes an alternative carbon abatement policy instrument with significant advantages over existing policy instruments. The key feature of the proposed carbon securities is that they entitle their owners to a fixed proportion of ex ante unknown...
Persistent link: https://www.econbiz.de/10010281453
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How a firm can induce legislators to adopt a bad policy
Dahm, Matthias; Dur, Robert; Glazer, Amihai - 2012
This paper shows why a majority of legislators may vote for a policy that benefits a firm but harms all legislators. The firm may induce legislators to support the policy by suggesting that it is more likely to invest in a district whose voters or representative support the policy. In...
Persistent link: https://www.econbiz.de/10010281930
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Lobbying and Compromise
Epstein, Gil S.; Nitzan, Shmuel - 2005
The compromise enhancing effect of lobbying on public policy has been established in two typical settings. In the first … demonstrate that in the latter setting, the compromising effect of lobbying need not exist. Our reduced-form, two-stage public …) desires to suckle thereby threatening the public well being more than the lobbying interest groups. The main result specifies …
Persistent link: https://www.econbiz.de/10010261146
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Who Lobbies Whom? Special Interests and Hired Guns
Ellis, Christopher J. - 2019
“informational lobbying market” and can be easily incentivized by policymakers to truthfully reveal private information. We also show …
Persistent link: https://www.econbiz.de/10012892218
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Investing in Influence : How Minority Interests Can Prevail in a Democracy
Skaperdas, Stergios; Vaidya, Samarth - 2021
How can the West’s economic and political polarization be explained? We argue that persuasive lobbying at various …-term lobbying infrastructure investments in a simplified tax-and-spend model, the deviations between majority desires and …
Persistent link: https://www.econbiz.de/10013323091
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Tax Strategy Disclosure: A Greenwashing Mandate
Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013266717
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Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?
Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de/10013231964