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Globalization and Absolute Poverty – A Panel Data Study

Bergh, Andreas; Nilsson, Therese - Institutet för Näringslivsforskning (IFN) - 2011

relationship between economic and social globalization and absolute income poverty ex post. We use the globalization index … developed by Dreher (2006) and the World Bank poverty estimates. Using a fixed-effect panel based on five-year averages and … using a “long run” first difference regression, we find a robust negative correlation between globalization and poverty. We …

Persistent link: https://www.econbiz.de/10008835096

When More Poor Means Less Poverty: On Income Inequality and Purchasing Power

Bergh, Andreas; Nilsson, Therese - Institutet för Näringslivsforskning (IFN) - 2012

increase in poverty associates with higher purchasing power of the poor. Using cross-country data at two points in time on the …

Persistent link: https://www.econbiz.de/10011272722

Inflation, Taxation and Capital Cost

Bergström, Villy; Södersten, Jan - Institutet för Näringslivsforskning (IFN) - 1979

In times of inflation, most existing systems of taxation introduce new distortions into the allocation of resources. In this paper, the effects of inflation via taxes on the firm's east of capital are analyzed. The taxes considered are the corporate income tax and household taxes on dividends...

Persistent link: https://www.econbiz.de/10011019062

Double Taxation and Corporate Capital Cost

Södersten, Jan; Bergström, Villy - Institutet för Näringslivsforskning (IFN) - 1976

Several attempts have been made to determine the tax differential between the corporate and non-corporate sectors of the economy, implied by the present double taxation of corporate source income. A common feature of these studies is the assumption that the retention of corporate profits gives...

Persistent link: https://www.econbiz.de/10011019066

Entrepreneurship and the Theory of Taxation

Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of entrepreneurship often omitted by standard capital taxation...

Persistent link: https://www.econbiz.de/10005082489

Anatomy of Policy Complementarities

Orszag, J. Michael; Snower, Dennis J. - Institutet för Näringslivsforskning (IFN) - 1998

The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...

Persistent link: https://www.econbiz.de/10005419509

Welfare Effects of Changes in Income Tax Progression in Sweden

Jakobsson, Ulf; Normann, Göran - Institutet för Näringslivsforskning (IFN) - 1976

Within the framework given by the theory of optimal income taxation this paper investigates the progressivity of the Swedish income tax. On the assumption that taxes distort labour leisure choice some tax reforms are designed that improve social welfare while keeping tax revenues unchanged. The...

Persistent link: https://www.econbiz.de/10010684402

Corporate and Personal Taxation and the Growing Firm

Jakobsson, Ulf - Institutet för Näringslivsforskning (IFN) - 1976

The elements of corporate and personal taxation are integrated into a corporate growth model describing a value maximizing firm. The choice parameters of the firm are (1) the growth rate, (2) the debt ratio. (3) the capital-labour ratio. Dividends are determined residually. The corporate tax...

Persistent link: https://www.econbiz.de/10010684413

The “Incentive Subsidy” for Government Support of Private R&D

Fölster, Stefan - Institutet för Näringslivsforskning (IFN) - 1987

An "incentive subsidy" policy for subsidizing private R & D is proposed that can be more efficient, from a social point of view, than subsidy policies in common use such as a "normal" subsidy policy (fixed amount granted at project start), and conditional loans (loan is repaid only if project is...

Persistent link: https://www.econbiz.de/10010684462

Beskattning och produktionsfaktorer

Norman, Göran; Carlsson, Bo - Institutet för Näringslivsforskning (IFN) - 1976

No abstract.

Persistent link: https://www.econbiz.de/10010684488