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the government's Pharmaceutical Benefits Scheme, Australia has much better data on drug utilization than most other …
Persistent link: https://www.econbiz.de/10012464638
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/10012473729
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/10012461244
This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates on capital that are too low or too high from the combined viewpoint of the competing regions (or countries in an economic union). In contrast to standard models of tax competition, both commodity...
Persistent link: https://www.econbiz.de/10012471383
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it...
Persistent link: https://www.econbiz.de/10012471637
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/10012461987
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/10012462431
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/10012463541
We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of...
Persistent link: https://www.econbiz.de/10012466443
This paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs. For each pair of source-host countries, there is a set of factors determining whether aggregate FDI flows will occur at all,...
Persistent link: https://www.econbiz.de/10012466680