Showing 1 - 10 of 103
This paper explores how the specification of the earnings function impacts the optimal tax treatment of human capital. If education is complementary to labor effort, education should be subsidized to offset tax distortions on labor supply. However, if most of the education is enjoyed by high...
Persistent link: https://www.econbiz.de/10010272743
We study the link between a country's institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak institutional quality can be made worse off adopting...
Persistent link: https://www.econbiz.de/10012828784
While countries make use of a wide range of policies to attract multinational firms, identifying the effect of such policies is difficult. Combining firm-level data on both the location of these firms’ foreign affiliates and detailed service-specific information from Costa Rica’s investment...
Persistent link: https://www.econbiz.de/10013229704
In the United States child adoption costs vary considerably, ranging from no out-of-pocket expense to $50,000 or more. What are the underlying causes for the variability in child adoption expenses? While cost variability is widely acknowledged, the sources of the differentials have not been...
Persistent link: https://www.econbiz.de/10010280636
We consider positive and normative aspects of subsidizing work arrangements where subsidies are paid in time of low demand and reduced working hours so as to stabilize workers’ income. In a matching framework such an arrangement increases labor demand. Tightening eligibility to short-time work...
Persistent link: https://www.econbiz.de/10012892292
Many jurisdictions use net metering to record the power exchange between solar photovoltaic panels and the grid, thus valuing home production at the electricity retail rate. However, if over the billing period, production exceeds consumption, the surplus remains freely available for consumption....
Persistent link: https://www.econbiz.de/10012858189
domestic and foreign production of other goods. The optimal tax-subsidy scheme is based on an intuitive principle: Impose a …. Producers of renewables-based electricity should receive a subsidy to internalize their contribution to the reduction of global …
Persistent link: https://www.econbiz.de/10012859989
-best outcomes. We also show there exists a range of subsidy rates that are welfare-enhancing when greenhouse gas externalities are …
Persistent link: https://www.econbiz.de/10013234520
I test whether economic incentives dampen peer effects in public-good settings. I study how a visible and subsidized contribution to a public good (installing solar panels) affects peer contributions that are neither subsidized nor visible (electing green power). Exploiting spatial variation in...
Persistent link: https://www.econbiz.de/10013239335
abolition of a hiring subsidy targeted at long-term unemployed jobseekers over 45 years of age in Belgium to evaluate its … effectiveness in the short and medium run. Based on a triple difference methodology the hiring subsidy is shown to increase the job … at least a bachelor’s degree. However, the hiring subsidy mainly created temporary short-lived employment: eligible …
Persistent link: https://www.econbiz.de/10013211014