burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non … would change compared with a sector-neutral tax system which assures an identical effective tax burden on both sectors. Our …

revenue from the graduate tax. -- Human capital investment ; educational risk ; wage risk ; learning effort ; graduate …

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal … tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a … corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. -- Neutral dividend tax …

oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when consumers …

level of direct regulation alters the optimal externality tax. -- externalities ; Pigouvian taxes ; regulations …