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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
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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