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those without. Using the recent anti-corruption campaign in China as a quasi-experiment, we investigate how endeavors for … counter-corruption affect inequality and potential cronyism in bureaucratic employment through inter-generational transmission … the campaign came into effect in different provincial administrative divisions of mainland China, between individuals with …
Persistent link: https://www.econbiz.de/10014076468
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10013136304
This paper concerns optimal redistributive income taxation and provision of a public input good in a two-type model with a minimum wage policy implemented for the low-ability type, where firms may outsource part of the production process abroad, and where outsourcing is substitutable for...
Persistent link: https://www.econbiz.de/10013152608
This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...
Persistent link: https://www.econbiz.de/10014351266
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...
Persistent link: https://www.econbiz.de/10014256416
The optimal mix of growth policies is derived within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and takes into account transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...
Persistent link: https://www.econbiz.de/10013141717
Financial inclusion is the broad based delivery of banking and other financial services at affordable cost to the poorest sections of society. In India, financial inclusion emphasizes to include maximum number of people under formal financial systems. The most important part of financial...
Persistent link: https://www.econbiz.de/10013095977
This study investigates the effect of financial perception and behaviour on; (a) general accounts and services, (b) investment/savings and (c) insurance/assurance Using FinScope dataset from South Africa over the period 2003 to 2009,ordered probit, generalized ordered probit and pseudo panel...
Persistent link: https://www.econbiz.de/10013096463
This study investigates the access to and usage of financial services in South Africa. Financial services are categorised in three types namely; general accounts and services, investment/savings and insurance/assurance. Taking into account the interactions between usage of different types of...
Persistent link: https://www.econbiz.de/10013073809
This paper examines the gender gaps in the use of higher-order financial services such as investment and insurance, draws on the FinMark national-level data from Ghana and South Africa. The main observation is that females in South Africa are more likely to use general financial and investment...
Persistent link: https://www.econbiz.de/10013073847