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Global Taxation and National Welfare States
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014347020
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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 … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other … professionals before and after regulatory harmonization. We find that international labor migration in the accounting profession …
Persistent link: https://www.econbiz.de/10011431204
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Investor-State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm - 2020
This paper shows that Investor-State Dispute Settlements (ISDS) makes multinational firms more aggressive by increasing cost-reducing investments with the aim to enlarge the potential compensation an ISDS provision may offer. While a larger investment reduces the market distortion, it will also...
Persistent link: https://www.econbiz.de/10012823148
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Knowledge Remittances : Does Emigration Foster Innovation?
Fackler, Thomas - 2019
? Combining industry-level patenting and migration data from 32 European countries, we show that emigration in fact positively …
Persistent link: https://www.econbiz.de/10012892171
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Global Taxation and National Welfare States
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014377496
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Knowledge Remittances: Does Emigration Foster Innovation?
Fackler, Thomas; Giesing, Yvonne; Laurentsyeva, Nadzeya - 2018
? Combining industry-level patenting and migration data from 32 European countries, we show that emigration in fact positively …
Persistent link: https://www.econbiz.de/10012018111
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Comfort and Conformity: A Culture-based Theory of Migration
Berlinschi, Ruxanda; Fidrmuc, Jan - 2018
This paper proposes a theory of migration decisions in which cultural traits play a role. Individuals are assumed to … value comfort (high wages) and conformity (interactions with individuals who share similar world views). Regions are assumed … to differ economically (average wages) and culturally (average world views and their diversity). The model shows that …
Persistent link: https://www.econbiz.de/10011932044
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The influence of labor taxes on the migration of skilled workers
Egger, Peter; Radulescu, Doina Maria - 2008
This paper investigates empirically the role of taxes on labor for the stock of expatriates and the migration flows of … to see to what extent labour income taxes and social security contributions determine migration flows. We collect data on … tax variables to estimate their effect on bilateral stocks of expatriates into OECD countries and the migration of skilled …
Persistent link: https://www.econbiz.de/10010264487
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Guest-worker migration, human capital and fertility
Azarnert, Leonid V. - 2011
This work focuses on a temporary guest-worker-type migration of individuals from the middle class of the wealth …
Persistent link: https://www.econbiz.de/10010274747
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Integration, mobility, and human capital formation
Haupt, Alexander; Uebelmesser, Silke - 2010
In this note, we show that labour market integration can be a double-edged sword. In the presence of local human capital externalities, integration and the ensuing agglomeration of skilled labour can cause a decline in human capital and the total wage sum (net of education costs). In particular,...
Persistent link: https://www.econbiz.de/10010274986