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In the aftermath of elections or ballots, the legitimacy of the result is regularly debated if voter turnout was considered to be low. Hence, discussions about legal reforms to increase turnout are common in most democracies. We analyze the impact of a very small change in voting costs on voter...
Persistent link: https://www.econbiz.de/10012970421
This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...
Persistent link: https://www.econbiz.de/10013048888
bracketed in the interval [0.05, 0.80], with the (un-weighted) mean elasticity across the various methods ranging from 0.26 to 0 …
Persistent link: https://www.econbiz.de/10013051276
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...
Persistent link: https://www.econbiz.de/10013045921
can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator … cannot identify the taxable income elasticity when the functional form of the distribution of preference heterogeneity is … any taxable income elasticity if the distribution of heterogeneity is unrestricted. If one is willing to assume …
Persistent link: https://www.econbiz.de/10012930601
In this paper we investigate the effects of tax competition in a simple endogenous growth model with elastic labor supply. Our analysis focuses on two issues. First, we show that all taxes, i.e. on capital, labor, and consumption, are harmful for growth. Second, we derive the optimal tax policy....
Persistent link: https://www.econbiz.de/10013316505
products with low growth potential on the long-run economic growth. The model shows that, when elasticity of demand for the …. Therefore, the current trend of reduction in tariffs on agricultural exports not only generates a positive welfare effect in the …
Persistent link: https://www.econbiz.de/10013059480
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