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Welfare implications of public education spending rules

Angelopoulos, Konstantinos; Malley, James R.; … - 2008

In this paper, we quantitatively assess the welfare implications of alternative public education spending rules. To this end, we employ a dynamic stochastic general equilibrium model in which human capital externalities and public education expenditures, financed by distorting taxes, enhance the...

Persistent link: https://www.econbiz.de/10003806000

Should utility-reducing media advertising be taxed?

Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009

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/10003820002

Centralized vs. de-centralized multinationals and taxes

Nielsen, Søren Bo (contributor); … - 2005

The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...

Persistent link: https://www.econbiz.de/10003203368

Interactions between bank levies and corporate taxes : how is bank leverage affected?

Bremus, Franziska; Schmidt, Kirsten; Tonzer, Lena - 2020

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … incentives of bank levies to reduce leverage turn insignificant. Thus, bank levies can counteract the debt bias of taxation only …

Persistent link: https://www.econbiz.de/10012256502