Similar Search Results

On the Political Economics of Tax Reforms

Castanheira, Micael - 2011

There is often a gap between the prescriptions of an 'optimal' tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...

Persistent link: https://www.econbiz.de/10013121826

The Role of Fiscal Instruments in Environmental Policy

Kosonen, Katri - 2009

Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its … environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change …

Persistent link: https://www.econbiz.de/10013157842

Tax Co-Ordination in Europe : Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …

Persistent link: https://www.econbiz.de/10013158088

Government Deficits in the European Union : An Analysis of Entry and Exit Dynamics

Bayar, Ali H. - 2009

The extent of government deficits and debt has been one of the most debated issues in recent years. However, much less has been contributed about their dynamics. Yet, the issue of entering into and exiting from excessive deficits is critical in the Economic and Monetary Union since the Stability...

Persistent link: https://www.econbiz.de/10013158139

Incorporation and Taxation : Theory and Firm-Level Evidence

Egger, Peter H. - 2009

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...

Persistent link: https://www.econbiz.de/10013158386

Economic, Political and Institutional Determinants of Budget Deficits in the European Union

Bayar, Ali H. - 2009

Using an extended data set of EU countries ranging from 1971-2006 and relevant econometric methods, we investigate the … economic, political, and institutional determinants of government deficits in the EU. The results show a strong opportunistic …

Persistent link: https://www.econbiz.de/10012763989

Economic and Political Determinants of Budget Deficits in the European Union : A Dynamic Random Coefficient Approach

Bayar, Ali H. - 2009

deficits in the EU-15 over the period 1971-2006, both at a country-specific level and from a population-wide perspective …

Persistent link: https://www.econbiz.de/10012764965

Going NUTS : The Effect of EU Structural Funds on Regional Performance

Becker, Sascha O. - 2009

The European Union (EU) provides grants to disadvantaged regions of member states to allow them to catch up with the EU … average. Under the Objective 1 scheme, NUTS2 regions with a GDP per capita level below 75% of the EU average qualify for … structural funds transfers from the central EU budget. This rule gives rise to a regression-discontinuity design that exploits …

Persistent link: https://www.econbiz.de/10012765692

Cultural Integration and Export Variety Overlap Across Countries

Egger, Peter H. - 2014

This paper assesses the role of a larger degree of common language use between the populations of two countries on the so-called extensive product margin of trade. We focus on the overlap of products exported or imported between any pair of countries. The results suggest that the effect of...

Persistent link: https://www.econbiz.de/10013052069

Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

De Mooij, Ruud A.; Nicodème, Gaëtan - 2021

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...

Persistent link: https://www.econbiz.de/10013317264