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Explaining Preferences for Control Rights in Strategic Alliances : A Property Rights and Capabilities Perspective Approach

Häussler, Carolin - 2015

Increases in alliance activity between research-intensive firms and incumbents is puzzling since it is challenging to contract upon highly uncertain R&D activities. Our paper extends prior research by exploring the relationship between firm capabilities and preferences for control rights. This...

Persistent link: https://www.econbiz.de/10013036523

Investment in Energy Infrastructure and the Tax Code

Metcalf, Gilbert E. - 2014

Federal tax policy provides a broad array of incentives for energy investment. I review those policies and construct estimates of marginal effective tax rates for different energy capital investments as of 2007. Effective tax rates vary widely across investment classes. I then consider...

Persistent link: https://www.econbiz.de/10013070671

Fiscal Reform and Government Debt in Japan : A Neoclassical Perspective

Hansen, Gary D. - 2013

Past government spending in Japan is currently imposing a significant fiscal burden that is reflected in a net debt to output ratio near 150 percent. In addition, the aging of Japanese society implies that public expenditures and transfers payments relative to output are projected to continue to...

Persistent link: https://www.econbiz.de/10013076179

Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation

Kotlikoff, Laurence J. - 2007

This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...

Persistent link: https://www.econbiz.de/10012778621

Which Effective Tax Rate?

Fullerton, Don - 2021

In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional...

Persistent link: https://www.econbiz.de/10013217961

How Far are We from the Slippery Slope? The Laffer Curve Revisited

Trabandt, Mathias; Uhlig, Harald - 2021

We compare Laffer curves for labor and capital taxation for the US, the EU-14 and individual European countries, using a neoclassical growth model featuring "constant Frisch elasticity" (CFE) preferences. We provide new tax rate data. The US can increase tax revenues by 30% by raising labor...

Persistent link: https://www.econbiz.de/10013225026

Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption

Mendoza, Enrique G. - 2011

This paper proposes a method for computing tax rates using national accounts and revenue statistics. Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines...

Persistent link: https://www.econbiz.de/10013126893

Mexican Entrepreneurship : A Comparison of Self-Employment in Mexico and the United States

Fairlie, Robert W. - 2014

Nearly a quarter of Mexico's workforce is self employed. But in the U.S. rates of self employment among Mexican Americans are only 6 percent, about half the rate among non-Latino whites. Using data from the Mexican and U.S. population census, we show that neither industrial composition nor...

Persistent link: https://www.econbiz.de/10013065886

Self-Employment Dynamics and the Returns to Entrepreneurship

Dillon, Eleanor Wiske - 2017

with experimentation to learn about earnings. This pattern motivates estimating the expected returns to entrepreneurship … found to constitute a substantial portion of the monetary value of entrepreneurship. The model is then used to evaluate …

Persistent link: https://www.econbiz.de/10012963153

Selection into Entrepreneurship and Self-Employment

Levine, Ross - 2018

We study the effects of ability and liquidity constraints on entrepreneurship. We develop a three sector Roy model that … on entry into entrepreneurship. The model predicts—and the data confirm—that entrepreneurs are positively selected on … positively selected on collateral, but other self-employed are not; and entrepreneurship is procyclical, but self-employment is …

Persistent link: https://www.econbiz.de/10012906767

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