Narrow search
Showing 1 - 10 of 149
Cover Image
Incidence of a 'Social VAT' Reform : A French Scenario
Rebiere, Therese - 2014
This paper studies the fiscal incidence of a fiscal reform consisting of a reduction in employers' social insurance contributions financed by a tax based on the value added. In a closed economy with two sectors calibrated thanks to the French National Accounts, a "social VAT" leads to a rise in...
Persistent link: https://www.econbiz.de/10013064707
Cover Image
State and Local Sales Taxes and Business Activity in the United States
Saxon, Nicholas - 2015
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011.We have...
Persistent link: https://www.econbiz.de/10013013587
Cover Image
Tax Elasticity of Border Sales : A Meta-Analysis
Huynh, Dat; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10014030045
Cover Image
Fiscal Zoning, Sales Taxes, and Employment : Do Higher Sales Taxes Lead to More Jobs in Retailing and Fewer Jobs in Manufacturing?
Burnes, Daria - 2012
We test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to attract retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor...
Persistent link: https://www.econbiz.de/10013109437
Cover Image
Beauty is the Promise of Happiness?
Hamermesh, Daniel S. - 2011
.S., Canada, the U.K., and Germany, we construct beauty measures in different ways that allow putting a lower bound on the true …
Persistent link: https://www.econbiz.de/10013127722
Cover Image
The Intergenerational Transmission of Employers in Canada and Denmark
Bingley, Paul - 2011
Canada and Denmark, with 30 to 40% of young adults having at some point been employed with a firm that also employed their …
Persistent link: https://www.econbiz.de/10013127955
Cover Image
The Impact of Placing Adolescent Males into Foster Care on Their Education, Income Assistance and Incarcerations
Warburton, William P. - 2011
Understanding the causal impacts of taking youth on the margins of risk into foster care is an element of the evidence-base on which policy development for this crucial function of government relies. Yet, there is little research looking at these causal impacts; neither is there much empirical...
Persistent link: https://www.econbiz.de/10013131415
Cover Image
Evaluation of the Underground Economy in Quebec : A Microeconomic Approach
Fortin, Bernard - 2011
data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …
Persistent link: https://www.econbiz.de/10013131981
Cover Image
The Production of PhDs in the United States and Canada
Chiswick, Barry R. - 2010
This paper is concerned with the production of PhDs in the United States and Canada in the post-WW II period, overall … have no effect for U.S. females or in Canada. Government expenditures on research and development enhanced PhD production … production in the U.S., but not in Canada. The cyclical indicator, the adult male unemployment rate, has a weak positive effect …
Persistent link: https://www.econbiz.de/10013134990
Cover Image
Estimating the Returns to Firm-Sponsored On-the-Job and Classroom Training
Dostie, Benoit - 2010
In this paper, we estimate returns to classroom and on-the-job firm-sponsored training in terms of value-added per worker using longitudinal linked employee-employer Canadian data from 1999 to 2006. We estimate a standard production function controlling for endogenous training decisions because...
Persistent link: https://www.econbiz.de/10013136722