Showing 1 - 10 of 14
lessons have been learned that may guide future policy. We focus on Europe and USA, but introduce evidence from other …
Persistent link: https://www.econbiz.de/10013125472
This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous...
Persistent link: https://www.econbiz.de/10013107348
In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...
Persistent link: https://www.econbiz.de/10013075137
In contrast to the recently decreasing unemployment rates in the EU, long-term unemployment remains at alarming levels. An economic recovery will not be sufficient to get all long-term unemployed back to work; rather, there is a need for effective policies addressing the long-term unemployed. To...
Persistent link: https://www.econbiz.de/10013015032
-crisis migration movements at the regional level in both Europe and the United States, and their association with asymmetric labour … market shocks. Based on fixed-effects regressions using regional panel data, we find that Europe's migratory response to … measured population changes in Europe were due to migration for employment purposes – i.e. an upper-bound estimate – up to …
Persistent link: https://www.econbiz.de/10012926723
We explore the idea that happiness and psychological well-being are U-shaped in age. The main difficulty with this argument is that there are likely to be omitted cohort effects (earlier generations may have been born in, say, particularly good or bad times). First, using data on 500,000...
Persistent link: https://www.econbiz.de/10012775694
We examine occupational mobility and its link to wage mobility across a large number of EU countries using worker-level micro data. In doing so, we document the extent, the individual-level determinants and the consequences of occupational mobility in terms of wage outcomes and structural change...
Persistent link: https://www.econbiz.de/10012861273
Long-term care (LTC) is the largest insurable risk that old-age individuals face in most western societies. However, the demand for LTC insurance is still ostensibly small in comparison to the financial risk, which is reflected in the formation of expectations of insurance coverage. One...
Persistent link: https://www.econbiz.de/10013048828
new light on this question by comparing pre- and post-crisis migration movements at the regional level in both Europe and … in Europe.Indeed, in contrast to the pre-crisis situation and the findings of previous empirical studies, there is … tentative evidence that the migration response to the crisis has been considerable in Europe, in contrast to the United States …
Persistent link: https://www.econbiz.de/10013059674
crisis on transitions between labour market states in Europe. Our analysis focuses on individual heterogeneity, on the type …
Persistent link: https://www.econbiz.de/10013016259