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private hospitals in Western Australia (WA) during the period 2000-2007. We can measure survival for a period as long as 8 …
Persistent link: https://www.econbiz.de/10013114013
the government's Pharmaceutical Benefits Scheme, Australia has much better data on drug utilization than most other …
Persistent link: https://www.econbiz.de/10012771909
This study analyzes the effects of tobacco excise tax changes on mortality due to heart disease, cancer, and asthma …. Reduced form regressions of mortality rates on tax data for the years 1954-1988, with controls for state, year, income, and … unobserved persistence, indicate that tax increases lead to statistically significant decreases in mortality. A 10% increase in …
Persistent link: https://www.econbiz.de/10013249229
Oates reminds us that tax competition among localities in the presence of capital mobility, may lead to inefficiently low tax rates (and benefits). In contrast, the Tiebout paradigm suggests that tax competition yields an efficient outcome, so that there are no gains from tax coordination. This...
Persistent link: https://www.econbiz.de/10013131671
In a world economy there are two types of distortions which can be caused by capital income taxation in addition to the standard closed-economy wedge between the consumer-saver marginal intertemporal rate of substitution and the producer-investor marginal productivity of capital:...
Persistent link: https://www.econbiz.de/10013139347
It is often argued that tax competition may lead to a "race to the bottom". Such a race may hold indeed in the case of the pure case of factor mobility (such as capital mobility). However, in this paper we emphasize the unique feature of labor migration, that may nullify the "race to the bottom"...
Persistent link: https://www.econbiz.de/10013139888
We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring skilled and unskilled labor, detailed region-specific demographics and fiscal policies. Eliminating the model's U.S. corporate income tax produces rapid and dramatic increases in...
Persistent link: https://www.econbiz.de/10013071508
Government corruption is more prevalent in poor countries than in rich countries. This paper uses cross-industry heterogeneity in growth rates within Vietnam to test empirically whether growth leads to lower corruption. We find that it does. We begin by developing a model of government...
Persistent link: https://www.econbiz.de/10013075412
Considerable prior analysis has gone into the study of zoning restrictions on locational choice and on fiscal burdens. The prior work on zoning - particularly fiscal or exclusionary zoning - has provided both inconclusive theoretical results and quite inconsistent empirical support of the...
Persistent link: https://www.econbiz.de/10013112847
The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important thus allowing us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an...
Persistent link: https://www.econbiz.de/10013152382