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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
lowering moral ignorance. In this paper, we study the (in)elasticity of moral ignorance, with respect to monetary incentives …
Persistent link: https://www.econbiz.de/10012849807
and only if the investment elasticity of the tax base is lower than the investment elasticity of the apportionment factor …
Persistent link: https://www.econbiz.de/10013316828
This paper develops and solves a spatiotemporal equilibrium model in which regional wages and house prices are jointly determined with location-to-location migration flows. The agent’s optimal location choice and the resultant migration process are shown to be Markovian, with the transition...
Persistent link: https://www.econbiz.de/10013323973
There are two important problems in welfare benefit programs: the prevalence of welfare fraud, in which ineligible people receive welfare benefits, and incomplete take-up, whereby eligible poor people are reluctant to claim welfare benefits. This study investigates both of these opposing...
Persistent link: https://www.econbiz.de/10013315183
The paper examines the relation between political participation and the size of regions taking German counties as observational units. The paper makes several contributions to the literature. To begin with, we measure political participation along two dimensions namely voter turnout, which is...
Persistent link: https://www.econbiz.de/10010264289
Can the expansion of Medicaid, a means-tested health and long-term care insurance, be slowed down by incentivising the purchase of private long-term care insurance (LTCI)? We study the implementation of the long-term care insurance partnership (LTCIP) program, a joint federal and state-level...
Persistent link: https://www.econbiz.de/10013324217
Health insurance expansions can exert wellbeing effects on individuals who provide informal care to their loved ones, reducing their experience of depression. This study exploits evidence from the Affordable Care Act’s (ACA) Medicaid expansion to examine the effects on the mental wellbeing of...
Persistent link: https://www.econbiz.de/10013324225
conclusion that the one-month oil supply elasticity is close to zero, which implies that oil demand shocks are the dominant …
Persistent link: https://www.econbiz.de/10012822493
financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable … income – for the welfare analysis of such proposals, and discusses the available evidence on the tax elasticity of financial …
Persistent link: https://www.econbiz.de/10012823039