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Explaining Preferences for Control Rights in Strategic Alliances : A Property Rights and Capabilities Perspective Approach
Häussler, Carolin - 2012
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/10012460296
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Effective Tax Rates in Macroeconomics : Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
Mendoza, Enrique G. - 1994
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/10012474047
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Which Effective Tax Rate?
Fullerton, Don - 1983
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/10012477979
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Who Pays Sin Taxes? : Understanding the Overlapping Burdens of Corrective Taxes
Conlon, Christopher; Rao, Nirupama L.; Wang, Yinan - National Bureau of Economic Research - 2021
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://www.econbiz.de/10012660071
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Investment in Energy Infrastructure and the Tax Code
Metcalf, Gilbert E. - 2009
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/10012463220
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How Far Are We From The Slippery Slope? The Laffer Curve Revisited
Trabandt, Mathias - 2009
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/10012463307
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Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2005
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/10012466840
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Fiscal Reform and Government Debt in Japan : A Neoclassical Perspective
Hansen, Gary - 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/10012459229
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Tax Enforcement and Tax Policy : Evidence on Taxpayer Responses to EITC Correspondence Audits
Guyton, John - 2018
Each year, the United States Internal Revenue Service (IRS) sends notices to selected taxpayers who claim Earned Income Tax credit (EITC) benefits to request additional documentation to verify those claims. This paper uses administrative tax data to examine the impacts of these correspondence...
Persistent link: https://www.econbiz.de/10012453249
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Horatio Alger Meets the Mobility Tables
Holtz-Eakin, Douglas - 2000
The question of how entrepreneurship relates to income mobility is cogent given the current public debate about the … sources of income inequality and mobility in United States society. We examine how experience with entrepreneurship has … distribution over time, and to see how their mobility (or lack thereof) was affected by involvement with entrepreneurship. Our main …
Persistent link: https://www.econbiz.de/10012471152