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Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy
Bassetto, Jacopo; Ippedico, Giuseppe - 2023
limited empirical evidence on the effectiveness of fiscal incentives in a context of brain drain, and on migration responses … incentives. Using a Triple Difference design and administrative data on return migration, we find that eligible individuals are … in response to tax incentives is a broad phenomenon not limited to top earners. A cost-benefit analysis reveals that the …
Persistent link: https://www.econbiz.de/10014261019
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Income Tax Credits for Consumer Services : A Tool for Tackling VAT Evasion?
Buettner, Thiess; Madzharova, Boryana; Zaddach, Orlando - 2022
incentives for consumers through tax credits fosters firms’ compliance with VAT by bringing in an element of third …
Persistent link: https://www.econbiz.de/10014242786
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What Role for Electric Vehicles in the Decarbonization of the Car Transport Sector in Europe?
Littlejohn, Christina - 2019
The transport sector is the only sector where carbon emissions continue to grow. This has led policy makers to propose ambitious policies to reduce emissions in the car sector, in particular fuel efficiency standards, portfolio mandates for Electric Vehicles and purchase taxes or subsidies. A...
Persistent link: https://www.econbiz.de/10012861385
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Carbon Policy and the Emissions Implications of Electric Vehicles
Gillingham, Kenneth; Ovaere, Marten; Weber, Stephanie - 2021
Will a carbon tax improve the welfare consequences of policies to promote electric vehicles? This paper examines when a complementarity could exist between carbon pricing and high electric vehicle adoption. We analyze electricity generation in recent years to show that in several regions, carbon...
Persistent link: https://www.econbiz.de/10013234915
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Pareto-Efficient Tax Deductions
Koehne, Sebastian - 2019
We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for how the rate of deductibility should vary with income and expenditures. An immediate implication is a recipe for...
Persistent link: https://www.econbiz.de/10012866074
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Pareto-Improving Reforms of Tax Deductions
Koehne, Sebastian - 2019
We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a...
Persistent link: https://www.econbiz.de/10012861395
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Charitable Constributions by Businesses : A Tax Policy Perspective
Blumkin, Tomer - 2019
Empirical evidence suggests that charitable contributions to public goods by businesses may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that...
Persistent link: https://www.econbiz.de/10012861436
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More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK
Almunia, Miguel - 2019
This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self … donations and obtain a structural estimate of that cost of around £47. We also study the welfare effects of tax incentives …
Persistent link: https://www.econbiz.de/10012861453
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Optimal Income Taxation with Labor Supply Responses at Two Margins : When is an Earned Income Tax Credit Optimal?
Hansen, Emanuel - 2021
This paper studies optimal non-linear income taxation in a model with labor supply responses at the intensive (hours, effort) and extensive (participation) margins. It shows that an Earned Income Tax Credit (EITC) with negative marginal taxes and negative participation taxes at the bottom is...
Persistent link: https://www.econbiz.de/10013250261
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Wealth Taxation and Charitable Giving
Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022
, we show that these nominally unrelated tax incentives interact: wealth taxation increases the after-tax own …
Persistent link: https://www.econbiz.de/10013291832