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Richter, Wolfram F. - 2009

Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient to deviate from Ramsey's Rule and to distort qualified labour less than nonqualified labour. The result holds for arbitrary utility and learning functions. Efficient...

Persistent link: https://www.econbiz.de/10003818036

Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive

Hemmelgarn, Thomas; Nicodème, Gae͏̈tan J.A. - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation … savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive …. -- savings taxation ; withholding tax ; information exchange ; European Union …

Persistent link: https://www.econbiz.de/10003861869

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Investment responses to tax policy under uncertainty

Guceri, Irem; Albinowski, Maciej - 2019

How does economic uncertainty affect the impact of tax policy? We exploit a natural experiment in which two very similar investment subsidies were implemented in the same country, two years apart: once during a period of economic stability, and once during a period of very high uncertainty....

Persistent link: https://www.econbiz.de/10012120240

Horizontal merger under strategic tax policy

Liu, Chih-Chen; Mukherjee, Arijit; Wang, Leonard F. S. - 2014

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 a horizontal merger that has been ignored in the...

Persistent link: https://www.econbiz.de/10010412755

Optimal income taxation under monopolistic competition

Tarasov, Alexander; Zubrickas, Robertas - 2021

This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer preferences. We show that price and variety distortions...

Persistent link: https://www.econbiz.de/10012622731

The signaling role of charitable contributions by business : a tax policy perspective

Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim; … - 2016

Empirical evidence suggests that charitable contributions to public goods may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that characterizes the...

Persistent link: https://www.econbiz.de/10011541311

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10011506206

Tax policy and labor market performance

Bovenberg, Ary Lans - 2003

In exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models. The impact of tax policy on labor market performance depends importantly on various other labor-market...

Persistent link: https://www.econbiz.de/10011509463

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 …

Persistent link: https://www.econbiz.de/10011523762

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