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Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers : Recent Evidence

Altshuler, Rosanne; Grubert, Harry - 2004

We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...

Persistent link: https://www.econbiz.de/10010263226

What Drives Differences in Inequality Across Countries?

Székely, Miguel; Hilgert, Marianne - 2000

This paper presents microeconomic simulation techniques to examine what drives differences in inequality across countries. The simulation decomposes cross-country inequality differences into the importance of individual decisions, such as fertility, mating, labor force participation, and...

Persistent link: https://www.econbiz.de/10010327080

Health capital and the prenatal environment: The effect of maternal fasting during pregnancy

Almond, Douglas; Mazumder, Bhashkar - 2009

We use the Islamic holy month of Ramadan as a natural experiment in fasting and fetal health. In Michigan births 1989-2006, we and prenatal exposure to Ramadan among Arab mothers results in lower birthweight and reduced gestation length. Exposure to Ramadan in the first month of gestation is...

Persistent link: https://www.econbiz.de/10010292155

The evolution of secularization: Cultural transmission, religion and fertility theory, simulations and evidence

Bar-El, Ronen; Garcia-Muñoz, Teresa; Neuman, Shoshana; … - 2010

generation to the next one via two venues: (i) direct socialization - across generations, by parents; and (ii) oblique … norms and in particular on the 'religious taste for children'. The theoretical framework describes the setting and the …

Persistent link: https://www.econbiz.de/10010336012

Banks, Financial Markets and International Consumption Risk Sharing

Leibrecht, Markus; Scharler, Johann - 2010

In this paper we empirically explore how characteristics of the domestic financial system in uence the international allocation of consumption risk using a sample of OECD countries. Our results show that the extent of risk sharing achieved does not depend on the overall development of the...

Persistent link: https://www.econbiz.de/10010294879

Volunteering and the State

Hackl, Franz; Halla, Martin; Pruckner, Gerald J. - 2009

This paper explores the capability of the state to affect the individual's decision to work for free. For this purpose we combine individual-level data from the European and World Values Survey with macroeconomic and political variables for OECD member countries. Empirically we identify three...

Persistent link: https://www.econbiz.de/10010294897

Banks, Financial Markets and International Consumption Risk Sharing

Leibrecht, Markus; Scharler, Johann - 2009

In this paper we empirically explore how characteristics of the domestic financial system influence the international allocation of consumption risk using a sample of OECD countries. Our results show that the extent of risk sharing achieved does not depend on the overall development of the...

Persistent link: https://www.econbiz.de/10010294920

Current account patterns and national real estate markets

Aizenman, Joshua; Jinjarak, Yothin - 2008

This paper studies the association between the current account and real estate valuation across countries, subject to data availability [43 countries, of which 25 are OECD], during 1990 - 2005. We find robust and strong positive association between current account deficits and the appreciation...

Persistent link: https://www.econbiz.de/10010285300

Joblessness and perceptions about the effectiveness of democracy

Altındağ, Duha; Mocan, H. Naci - 2010

individuals and the prevailing unemployment rate in the country impact perceptions of the effectiveness of democracy. We find that … effectiveness of democracy as system of governance are also shaped by the unemployment rate in countries with low levels of … democracy. The results suggest that periods of high unemployment and joblessness would hinder the development of democracy. …

Persistent link: https://www.econbiz.de/10010275894