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Volunteering and the State
Hackl, Franz; Halla, Martin; Pruckner, Gerald J. - 2009
we combine individual-level data from the European and World Values Survey with macroeconomic and political variables for … (consensual crowding out). And finally, the more a government supports democratization, the lower is the individual's engagement …
Persistent link: https://www.econbiz.de/10010294897
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Non-linear geographics and the economics of transition and democratization
Brezis, Elise S.; Verdier, Thierry - 2012
country to start a transition process towards democratization is not necessarily the one nearest to the free world. … simple model of transition and democratization is presented wherein we show that the effectiveness of repression by the … incumbent elite is a negative function of the distance to the free world. In consequence, there are conflicting effects of …
Persistent link: https://www.econbiz.de/10010336055
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Services Trade and Policy
Francois, Joseph F.; Hoekman, Bernard - 2009
Since the mid-1980s a substantial body of research has taken shape on trade in services. Much of this is inspired by the WTO or regional trade agreements, especially the EU. However, an increasing number of papers focus on the impacts of unilateral services sector liberalization. The literature...
Persistent link: https://www.econbiz.de/10010294845
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Cultural assimilation, cultural diffusion and the origin of the wealth of nations
Ashraf, Quamrul; Galor, Oded - 2007
This research argues that variations in the interplay between cultural assimilation and cultural diffusion have played a significant role in giving rise to differential patterns of economic development across the globe. Societies that were geographically less vulnerable to cultural diffusion,...
Persistent link: https://www.econbiz.de/10010318954
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Early starts, reversals and catchup in the process of economic development
Chanda, Areendam; Putterman, Louis - 2004
Early states like China, India, Italy and Greece have been experiencing more rapid economic growth in recent decades than have later-comers to agriculture and statehood like New Guinea, the Congo, and Uruguay. We show that more rapid growth by early starters has been the norm in economic...
Persistent link: https://www.econbiz.de/10010318983
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The Equity Trap, the Cost of Capital and the Firm´s Growth Path
Lindhe, Tobias; Södersten, Jan - 2006
This paper reconsiders Sinn's (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a tax-free return of capital contributed through...
Persistent link: https://www.econbiz.de/10010321558
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Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2003
This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...
Persistent link: https://www.econbiz.de/10010321596
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Economic Effects of Taxing Closed Corporations under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001
Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...
Persistent link: https://www.econbiz.de/10010321734
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Methods of Mitigating Double Taxation
Lindhe, Tobias - 2002
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in...
Persistent link: https://www.econbiz.de/10010321794
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Dividend taxation, share repurchases and the equity trap
Lindhe, Tobias; Södersten, Jan - 2009
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the 'equity trap', that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn's (1991) criticism of the well-known King and Fullerton...
Persistent link: https://www.econbiz.de/10010321462