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We argue that anti-corruption laws may provide an efficiency rationale for why political parties should meddle in the distribution of political nominations and government contracts. Anti-corruption laws forbid trade in spoils that politicians distribute. However, citizens may pay for gaining...
Persistent link: https://www.econbiz.de/10003253456
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10010307686
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10010274937
utilitarian government may transfer income from the poor to the rich to reduce rents earned by absentee landlords. When the rich … are mobile, a tax on them induces little migration because the tax will reduce the rents on land inhabited by the rich. A …
Persistent link: https://www.econbiz.de/10010315921
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10009409125
utilitarian government may transfer income from the poor to the rich to reduce rents earned by absentee landlords. When the rich … are mobile, a tax on them induces little migration because the tax will reduce the rents on land inhabited by the rich. A …
Persistent link: https://www.econbiz.de/10011511078
Countries differ in their governmental architectures and in the rules that describe the allocation of tasks, rights and duties across the various levels of government. In this paper, we present a short and selective survey of the development of the theory of optimal allocation of rights and...
Persistent link: https://www.econbiz.de/10013132637
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10013132649
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10013136588
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10008699025