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Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2013

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

Persistent link: https://www.econbiz.de/10009691695

Climate policies : a burden or a gain?

Bréchet, Thierry; Tulkens, Henry - 2013

That climate policies are costly is evident and therefore often creates major fears. But the alternative (no action) also has a cost. Mitigation costs and damages incurred depend on what the climate policies are; moreover, they are substitutes. This brings climate policies naturally in the realm...

Persistent link: https://www.econbiz.de/10009722000

Short run effects of bleaker prospects for oligopolistic producers of a non-renewable resource

Grimsrud, Kristine M.; Rosendahl, Knut Einar; … - 2014

In a non-renewable resource market with imperfect competition, both the resource rent and current prices influence a large resource owner's optimal supply. New information regarding future market conditions that affect the resource rent will consequently impact current supply. Bleaker demand...

Persistent link: https://www.econbiz.de/10010229857

Patient mobility, health care quality and welfare

Brekke, Kurt R.; Levaggi, Rosella; Siciliani, Luigi; … - 2014

Patient mobility is a key issue in the EU who recently passed a new law on patients' right to EU-wide provider choice …

Persistent link: https://www.econbiz.de/10010229860

The Special Safeguard Mechanism (SSM) and tariffs : price behaviour with imperfectly competitive market intermediaries

MacLaren, Donald - 2014

The SSM is a proposal from the G-33 Group in the Doha Round negotiations in which developing countries would be allowed to use contingent tariffs to control import surges of food commodities and/or downward spikes in their border prices. The principal objective is to safeguard the livelihood...

Persistent link: https://www.econbiz.de/10010231627

Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting

Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014

) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the …

Persistent link: https://www.econbiz.de/10010383849

EU-accession effects on sectoral trade : a Helpman-Melitz-Rubinstein approach with panel data

Martínez-Zarzoso, Inmaculada; Vidovic, Martina; Voicu, … - 2014

This paper estimates the effects of the EU enlargements in the 2000s for trade in parts and components and trade in … EU and OECD countries. The estimation approach accounts for firm heterogeneity and selection bias in a panel …-data framework. We find a positive and significant effect of the EU-accession on CEECs trade in intermediate and final goods. The …

Persistent link: https://www.econbiz.de/10010383871

Anti profit-shifting rules and foreign direct investment

Büttner, Thiess; Overesch, Michael; Wamser, Georg - 2014

This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...

Persistent link: https://www.econbiz.de/10010257227

On the causes of Brexit

Ágúst Arnórsson; Gylfi Zoega - 2016

apprehensive of the E.U., consider the enlargement of the E.U. as having gone too far, be suspicious of immigrants and not want …

Persistent link: https://www.econbiz.de/10011523724

Money can't buy EU love : European funds and the Brexit referendum

Fidrmuc, Jan; Hulényi, Martin; Tunali, Çiğdem Börke - 2016

favor of remaining in the EU. Somewhat surprisingly, the intensity of immigration from the EU is positively correlated with …

Persistent link: https://www.econbiz.de/10011544086