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It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather than to lose them as tax payers completely. Taxing...
Persistent link: https://www.econbiz.de/10013118680
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...
Persistent link: https://www.econbiz.de/10012764277
A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...
Persistent link: https://www.econbiz.de/10013013697
design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …
Persistent link: https://www.econbiz.de/10012988229
We revisit the classical result that financing a pure public good through taxation of private consumption is …
Persistent link: https://www.econbiz.de/10010877710
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010877952
Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...
Persistent link: https://www.econbiz.de/10010877955
two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …
Persistent link: https://www.econbiz.de/10010888448
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …
Persistent link: https://www.econbiz.de/10010888451
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/10010948808