This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …

-discriminatory tax regimes to allow for countries of different size. Even though size asymmetries imply a redistribution of tax revenue …Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note … extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non …

-discriminatory tax regimes to allow for countries of different size. Even though size asymmetries imply a redistribution of tax revenue …Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note … extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non …

This paper analyses tax competition between a unionised and a non-unionised country for the location of an outside firm … offering a tax discount (or a subsidy premium) to the outside firm in excess of what is needed to compensate the investor for …

In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government …

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … tax system induce entrepreneurs to choose projects with too little risk and this problem arises primarily when …