Narrow search
Showing 1 - 10 of 1,062
Cover Image
A simple explanation for the unfavorable tax treatment of investment costs
Panteghini, Paolo (contributor) - 2006
Persistent link: https://www.econbiz.de/10003364834
Cover Image
Investment responses to tax policy under uncertainty
Guceri, Irem; Albinowski, Maciej - 2019
similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability … offer an important policy opportunity to encourage investment. …
Persistent link: https://www.econbiz.de/10012120240
Cover Image
Optimal investment strategies under demand and tax policy uncertainty
Boehm, Hjalmar; Funke, Michael - 2000
In this paper we offer an analysis of the effects of uncertainty about future tax policy on irreversible investment …. The main message of the paper is that investment is not much affected by the degreee of tax policy uncertainty. This is … that reducing tax policy uncertainty is probably no magic bullet to increase private investment spending …
Persistent link: https://www.econbiz.de/10009781588
Cover Image
Corporate lobbying and commitment failure in capital taxation
Marceau, Nicolas; Smart, Michael - 2002
cause investment to rise or fall. …
Persistent link: https://www.econbiz.de/10011409178
Cover Image
Can lower tax rates be bought? : business rent-seeking and tax competition among US States
Chirinko, Robert S.; Wilson, Daniel J. - 2010
The standard model of strategic tax competition assumes that government policymakers are perfectly benevolent, acting solely to maximize the utility of the representative resident in their jurisdiction. We depart from this assumption by allowing for the possibility that policymakers also may be...
Persistent link: https://www.econbiz.de/10003985850
Cover Image
Tax-benefit systems in Europe and the US : between equity and efficiency
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2011
Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...
Persistent link: https://www.econbiz.de/10009240828
Cover Image
Optimal taxation and the skill premium
Angelopoulos, Konstantinos; Malley, James R.; … - 2012
The stylized facts suggest a negative relationship between tax progressivity and the skill premium from the early 1960s until the early 1990s, and a positive one thereafter. They also generally imply rising tax progressivity, except for the 1980s. In this paper, we ask whether optimal tax policy...
Persistent link: https://www.econbiz.de/10009488994
Cover Image
Job creation tax credits, fiscal foresight, and job growth : evidence from U.S. states
Chirinko, Robert S.; Wilson, Daniel J. - 2016
This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain insights about fiscal foresight (alterations of current behavior by forwardlooking agents in anticipation of future policy changes). Nearly half of the states adopted JCTCs...
Persistent link: https://www.econbiz.de/10011432544
Cover Image
Democratization and the size of government : evidence from the long 19th century
Aidt, Toke; Jensen, Peter Sandholt - 2013
We study the consequences of franchise extension and ballot reform for the size of government in Western Europe between 1820 and 1913. We find that franchise extension exhibits a U-shaped association with revenue per capita and a positive association with spending per capita. Instrumental...
Persistent link: https://www.econbiz.de/10009709428
Cover Image
Fiscal federalism, taxation and grants
Gonzalez-Eiras, Martín; Niepelt, Dirk - 2016
We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of taxation differs across levels of government because voters internalize general equilibrium effects at the central but not at the local level. This renders the degree of tax...
Persistent link: https://www.econbiz.de/10011523762