burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non …-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors … would change compared with a sector-neutral tax system which assures an identical effective tax burden on both sectors. Our …

This study compares incentive effects of various tax depreciation methods currently adopted in European transition … combination with different corporate tax rates. Their generosity is determined on the basis of Samuelson s true economic … applied for the calculation of the corporate tax base causes fictitious profits in inflationary phases that are also taxed …

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

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 … recent advances in the theory of Industrial Organization and two-sided markets we show that taxing ads may be … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …

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