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Interest Groups and Government Spending in Italy, 1876-1913
Fiorino, Nadia - 2009
In the last two decades of the XIX century Italy became an industrial country. Historians maintain that this process was affected by the action of some interest groups that pursued both state protection from competition and specific public expenditure programs. Starting from the economic...
Persistent link: https://www.econbiz.de/10013157657
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Repeated Lobbying by Commercial Lobbyists and Special Interests
Groll, Thomas - 2016
Using a model of repeated agency, we explain previously unexplained features of the real-world lobbying industry …. Lobbying is divided between direct representation by special interests to policymakers, and indirect representation where … analytical structure allows us to explain several trends in lobbying. For example, using the observation that in the U.S. over …
Persistent link: https://www.econbiz.de/10012994576
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Does Centralization Affect the Number and Size of Lobbies?
Redoano, Michela - 2021
reduce lobbying. However empirical evidence suggests that this is not always the case. This paper attempts to explain the … measure lobbying in two ways: (i) the number of lobbies formed under the two settings and, (ii) their impact on policy … offset their influence on policy; however it is possible that the threat of lobbying may affect policy even when no lobby …
Persistent link: https://www.econbiz.de/10013317103
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Immobilizing Corporate Income Shifting : Should It Be Safe to Strip in the Harbour?
Gresik, Thomas A. - 2015
Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they charge and the amount of internal debt they issue. We show that, from a...
Persistent link: https://www.econbiz.de/10013009882
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Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States
Chirinko, Robert S. - 2010
allowing for the possibility that policymakers also may be influenced by the rent-seeking (lobbying) behavior of businesses …
Persistent link: https://www.econbiz.de/10013141085
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The Impact of Fiscal Policy on Profits
Katsimi, Margarita - 2009
This paper investigates the impact of fiscal policy on profits using panel data for 19 high-income OECD countries during the period 1975-1999. We estimate a profit equation in which profits depend on a set of fiscal variables. Our empirical method is based on a consistent treatment of the...
Persistent link: https://www.econbiz.de/10013154254
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Optimal Tax Policy When Firms are Internationally Mobile
Becker, Johannes - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10012784085
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Commodity Taxation and Regulatory Competition
Moriconi, Simone - 2017
This paper studies theoretically and empirically competition in commodity taxation and product market regulation between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation...
Persistent link: https://www.econbiz.de/10012960999
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Cross-Border Tax Evasion Under a Unilateral FATCA Regime
Dharmapala, Dhammika - 2016
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA),...
Persistent link: https://www.econbiz.de/10012992446
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The 2008 Financial Crisis and Taxation Policy
Hemmelgarn, Thomas - 2013
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10013095147