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Fancy a stay at the "Hotel California"? : foreign direct investment, taxation and firing costs
Görg, Holger - 2002
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10011415359
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Not so sweet : impacts of a soda tax on producers
Goncalves, Judite; Merenda, Roxanne; Santos, João … - 2023
Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on...
Persistent link: https://www.econbiz.de/10014228956
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Corporate and personal income tax declarations
Goerke, Laszlo (contributor) - 2006
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10003355568
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Optimal redistributive taxation and provision of public input goods in an economy with outsourcing and unemployment
Aronsson, Thomas; Koskela, Erkki - 2009
This paper concerns optimal redistributive income taxation and provision of a public input good in a two-type model … terms of marginal income taxation; both of them contribute to increase the marginal income tax rate implemented for the low …, which leads to less wage inequality and increased employment. -- Outsourcing ; optimal nonlinear taxation ; public goods …
Persistent link: https://www.econbiz.de/10003848572
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Subsidizing firm entry in open economies
Pflüger, Michael; Südekum, Jens - 2009
Entrepreneurs who decide to enter an industry are faced with different levels of effective entry costs in different countries. These costs are heavily influenced by economic policy. What is not well understood is how international trade affects the government incentive to impact on entry costs,...
Persistent link: https://www.econbiz.de/10003894876
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Outsourcing, public input provision and policy cooperation
Aronsson, Thomas; Koskela, Erkki - 2009
This paper concerns public input provision as an instrument for redistribution under international outsourcing by using a model-economy comprising two countries, North and South, where firms in the North may outsource part of their low-skilled labor intensive production to the South. We consider...
Persistent link: https://www.econbiz.de/10003932133
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Creating jobs through public subsidies : an empirical analysis
Girma, Sourafel; Görg, Holger; Strobl, Eric; Walsh, … - 2007
This paper analyses the impact of government grants on labour demand using plant level data for manufacturing industry in Ireland. Our data consists of a large sample of plants and their complete grant history. We provide evidence that additional employment is created over and above the level...
Persistent link: https://www.econbiz.de/10003586570
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Deregulating job placement in Europe : a microeconometric evaluation of an innovative voucher scheme in Germany
Winterhager, Henrik (contributor); Heinze, Anja (contributor) - 2006
Job placement vouchers can be regarded as a tool to spur competition between public and private job placement activities. The German government launched this instrument in order to end the public placement monopoly and to subsidize its private competitors. We exploit very rich administrative...
Persistent link: https://www.econbiz.de/10003387776
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The direct incidence of corporate income tax on wages
Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - 2010
the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax …
Persistent link: https://www.econbiz.de/10009156103
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Taxes, cigarette consumption, and smoking intensity : reply
Adda, Jérôme; Cornaglia, Francesca - 2012
This paper shows that smoking intensity, i.e. the amount of nicotine extracted per cigarette smoked, responds to changes in excise taxes and tobacco prices. We exploit data covering the period 1988 to 2006 across many US states. Moreover, we provide new evidence on the importance of cotinine...
Persistent link: https://www.econbiz.de/10009558968