relation to Canada’s fiscal structure. By fiscal structure we mean three distinct but interrelated fiscal dimensions of the …

Average wages are considerably lower in agriculture than in the other sectors. We document this fact for thirteen … countries ranging from rich (Canada, U.S.) to poor (India, Indonesia). We develop a measure of human capital that accounts for …

This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results … point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and … no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect …

Private independent limited partnership venture capital funds receive capital from institutional investors, without tax … Labour Sponsored Venture Capital Corporations (LSVCCs) receive capital only from individual investors who receive tax breaks … governance and tax incentives: (1) on the distribution of venture capital funding between private and LSVCC funds; (2) on the …

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our … international tax coordination. We develop a a working horse model of multinational investment which allows to derive many of the … problem of tax competition and financial arbitrage. …

We show that the presence of a strategic tax policy increases the incentive for a horizontal merger compared to the … situation with no tax policy. Thus, we point towards a new factor, viz., strategic tax policy, for increasing the incentive for …

This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to … find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1 …