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Profit Shifting and Equilibrium Principles of International Taxation

Francois, Manon - 2021

We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...

Persistent link: https://www.econbiz.de/10013217554

Modernizing the European VAT

Cnossen, Sijbren - 2020

The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the Dutch version, some 60% of the base is exempted, that is, not taxed on output but on inputs. This has serious...

Persistent link: https://www.econbiz.de/10012834353

The EU Self-Surplus Puzzle : An Indication of VAT Fraud?

Braml, Martin - 2020

The world runs a trade surplus with itself: the reported values of exports exceed the reported values of imports. This is a logically impossible but well-known empirical fact. Less well-known is the fact that, in recent years, more than 80 percent of the global surplus is a trade surplus that...

Persistent link: https://www.econbiz.de/10012844666

The interrelationship between formal and informal decentralization and its impact on sub-central governance performance: The case of Vietnam

Thanh, Thuy Vu; Zouikri, Messaoud; Deffains, Bruno - 2012

Formal and informal institutions are often viewed as complements or substitutes in empirical and theoretical works. However, no evidence of complementarities or substitutes is found in our empirical analysis of the interrelation between formal and informal decentralization across 64 provinces of...

Persistent link: https://www.econbiz.de/10010325617

Strategic Choices for Redistribution and the Veil of Ignorance: Theory and Experimental Evidence

Gerber, Anke; Nicklisch, Andreas; Voigt, Stefan - 2013

We provide experimental evidence on the emergence of redistributive societies. Individuals first vote on redistribution by feet and then learn their productivity and invest. We vary the individuals' information about their productivities at the time when they choose a distribution rule and find...

Persistent link: https://www.econbiz.de/10010328802

On the Political Economy of Complexity

Nitzan, Shmuel; Procaccia, Uriel; Tzur, Joseph - 2013

A substantial number of regulatory frameworks are commonly viewed by impartial observers as inordinately complex. Is there an explanation for this phenomenon? Employing a partial equilibrium model, this paper approaches the problem of complexity from a political-economy vantage point. It...

Persistent link: https://www.econbiz.de/10010328811

Dial 911 for Murder: The Impact of Emergency Response Time on Homicides

Stratmann, Thomas; Thomas, David Chandler - 2016

Several theories have been offered to explain the recent declines in violent crime rates in the United States. We hypothesize that technological innovations, which improved information transmission and shortened the response time between an aggravated assault incident and treatment, reduced the...

Persistent link: https://www.econbiz.de/10011555582

Moral Nimby-ism? Understanding Societal Support for Monetary Compensation to Plasma Donors in Canada

Lacetera, Nicola; Macis, Mario - 2018

plasma donors in Australia and the United States than in Canada, but the differences were small, suggesting a weak role for …, although most of the plasma in Canada does come from compensated American donors. Among those in favor of legalizing … compensation for donors (in Canada as well as in Australia), the highest-rated motive was to guarantee a higher domestic supply …

Persistent link: https://www.econbiz.de/10011872091

Trust in public institutions over the business cycle

Stevenson, Betsey; Wolfers, Justin - 2011

We document that trust in public institutions - and particularly trust in banks, business and government - has declined over recent years. U.S. time series evidence suggests that this partly reflects the pro-cyclical nature of trust in institutions. Cross-country comparisons reveal a clear...

Persistent link: https://www.econbiz.de/10010274853

The law and economics of enhancing cartel enforcement: Using information from non-cartel investigations to prosecute cartels

Ghosal, Vivek - 2011

I present the following proposal: information revealed during non-cartel investigations by competition law enforcement authorities, such as evaluation of M&As or investigation of monopolization (dominance) conduct, should be directly used to investigate and prosecute cartels. Currently, in...

Persistent link: https://www.econbiz.de/10010277361

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