Showing 1 - 10 of 16
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on underpaying. Implementation lags imply that...
Persistent link: https://www.econbiz.de/10013219708
The actual value added tax systems used in many countries differ significantly from the completely general VAT that has been the focus of most economic analyses. In practice, VAT systems exempt broad classes of consumer goods and services. This has important implications for the effect of the...
Persistent link: https://www.econbiz.de/10013246072
This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and develops a basic tax model which is suitable for the...
Persistent link: https://www.econbiz.de/10013141568
This paper explores the changing role of government involvement in health care financing policy outside the United States. It provides a review of the economics literature in this area to understand the implications of recent policy changes on efficiency, costs and quality. Our review reveals...
Persistent link: https://www.econbiz.de/10013075869
Past research on the health workforce can be structured into three perspectives - "health workforce planning" (1960 through 1970s); "the health worker as economic actor" (1980s through 1990s); and "the health worker as necessary resource" (1990s through 2000s). During the first phase, shortages...
Persistent link: https://www.econbiz.de/10013157514
World trade in services has recently been a little under $US2 trillion, about a quarter of world trade in goods. That ratio does not appear to have changed much in the last 50 years. For the US, exports of services have recently been over 40% and imports about 20% of exports and imports of...
Persistent link: https://www.econbiz.de/10012761404
Census data from international sources covering 77% of the world's migrant population indicate that the skill composition of migrants in major destination countries, including the US, has been rising over the last 4 decades. Moreover, the population share of skilled migrants has been approaching...
Persistent link: https://www.econbiz.de/10013012386
This paper argues that detailed studies of particular economies, such as Bob Gregory%u2019s work on Australia, are …
Persistent link: https://www.econbiz.de/10013248145
This study examines the role of the Indian diaspora in the outsourcing of work to India. Our data are taken from oDesk …, the world's largest online platform for outsourced contracts, where India is the largest country in terms of contract … points) more likely to choose a worker in India. Yet, the size of the Indian diaspora on oDesk and the timing of its effects …
Persistent link: https://www.econbiz.de/10013065211
This paper analyzes whether commodity futures prices traded in the United States reveal information relevant to stock prices of East Asian economies including China, Japan, Hong Kong, South Korea, and Taiwan. We find significant and positive predictive powers of overnight futures returns of...
Persistent link: https://www.econbiz.de/10013071915