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Cigarette taxes, smoking, and health in the long run

Friedson, Andrew; Li, Moyan; Meckel, Katherine; Rees, … - 2021

-smoking policies. The association between smoking and mortality may, however, be driven by unobserved factors, making it difficult to … a teenager, which are arguably exogenous, on adult smoking participation and mortality. A one-dollar increase in teenage … cigarette taxes is associated with an 8 percent reduction in adult smoking participation and a 6 percent reduction in mortality …

Persistent link: https://www.econbiz.de/10012602112

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...

Persistent link: https://www.econbiz.de/10011398100

The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard - 2001

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...

Persistent link: https://www.econbiz.de/10011398133

International commodity taxation under monopolistic competition

Haufler, Andreas; Pflüger, Michael - 2001

We analyze non-cooperative commodity taxation in a symmetrictwo-country trade model characterized by monopolisticcompetition and international firm and capital mobility. In thissetting, taxes in one country affect foreign welfare through therelocation of mobile firms and through changes in the...

Persistent link: https://www.econbiz.de/10011399565

Is targeted tax competition less harmful than its remedies?

Janeba, Eckhard; Smart, Michael - 2001

Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for...

Persistent link: https://www.econbiz.de/10011400857

Introducing an IP licence box in Switzerland : quantifying the effects

Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2015 - This Version: July 2015

In response to the increasing international pressure on Switzerland to reform the ring-fenced elements in its tax system, the Swiss Government has put forward a comprehensive tax reform package. The proposal comprises, among other things, the introduction of a licence box, a substantial...

Persistent link: https://www.econbiz.de/10011300390

Income redistribution in open economies : presented at CESifo Area Conference on Global Economy, May 2015

Tóbiás, Áron - 2015

I propose a model of income redistribution in an open-economy environment. The world consists of a finite number of countries whose governments seek to maximize the welfare of their low-skilled populations by taxing skilled workers' labor income. While tax competition limits the extent to which...

Persistent link: https://www.econbiz.de/10010528950

Tax competition, investment irreversibility and the provision of public goods

Moretto, Michele; Panteghini, Paolo; Vergalli, Sergio - 2013

This article studies the effects of tax competition on the provision of public goods under business risk and partial irreversibility of investment. As will be shown, the provision of public goods changes over time and also depends on the business cycle. In particular, under source-based...

Persistent link: https://www.econbiz.de/10009748378

Self-enforcing capital tax coordination

Eichner, Thomas; Pethig, Rüdiger - 2013

Capital tax competition is known to result in inefficiently low tax rates and an undersupply of public goods. The provision of public goods and with it the welfare of all countries can be enhanced via tax coordination. Based on the standard Zodrow-Mieszkowski-Wilson tax-competition model this...

Persistent link: https://www.econbiz.de/10010199703

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

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