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Enhanced cooperation in an asymmetric model of tax competition
Vrijburg, Hendrik; Mooij, Ruud A. de - 2009
This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced cooperation agreement. Conditions for...
Persistent link: https://www.econbiz.de/10011379630
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Tax competition under minimum rates : the case of European diesel excises
Evers, Michiel; Mooij, Ruud A. de; Vollebergh, Herman R. J. - 2004
This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors’ tax rates. This provides evidence for the presence of tax...
Persistent link: https://www.econbiz.de/10011335209
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Tax rates as strategic substitutes
Mooij, Ruud A. de; Vrijburg, Hendrik - 2012
Persistent link: https://www.econbiz.de/10009722964
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Incomplete contract and divisional structures
Te, Bao; Wang, Yongqin - 2009
Persistent link: https://www.econbiz.de/10003874313
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The desire for impact
Dur, Robert A. J.; Glazer, Amihai - 2006
This paper explores the meaning and implications of the desire by workers for impact. We find that this impact motive can make a firm in a competitive labor market face an upward-sloping supply curve of labor, lead workers with the same characteristics but at different firms to earn different...
Persistent link: https://www.econbiz.de/10011337969
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Social relations and relational incentives
Dur, Robert A. J.; Tichem, Jan - 2012
Persistent link: https://www.econbiz.de/10009722629
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An axiomatic analysis of joint liability problems with rooted : tree structure
Oishi, Takayuki; Laan, Gerard van der; Brink, René van den - 2016
For joint liability problems concerning tort law, a legal compensation scheme may be based on lower and upper bounds of compensation for injury and on case-system consistency. Introducing several properties inspired from this observation, we analyze compensation schemes axiomatically under the...
Persistent link: https://www.econbiz.de/10011483800
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Prospects for an EMU between federalism and nationalism
Butter, Frank A. G. den; Segers, Mathieu - 2014
-framework? Which are the pros and cons of these scenarios? This paper combines economic theory, empirical analysis and insights … regarding EMU’s institutional history in order to come to a compromise proposal for an EMU between nationalism and federalism …. We take the present status quo acts as a starting point. We describe the tension between the arguments in economic theory …
Persistent link: https://www.econbiz.de/10010227694
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From two heads to one : the short-run effects of the recentralization of political power in rural China
Marie, Olivier; Post, Thomas; Ye, Zihan; Zou, Xiaopeng - 2024 - This version: June 2024
The consequences of granting democratic rights to citizens in otherwise authoritarian regimes has been extensively studied. Much less is know about the implications of retracting these rights when a government wants to recentralize power. Autonomous governance in rural China, introduced in the...
Persistent link: https://www.econbiz.de/10014541855
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Incomplete contract and divisional structures
Te, Bao; Wang, Yongqin - 2009
incomplete contract theory. We use the framework of Aghionand Tirole (1997) and define the managerial control structure as …
Persistent link: https://www.econbiz.de/10011378948