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fully prevent it. The third essay presents a model of student migration in order to determine the optimal level of non …-resident tuition fees in a host country of higher education. Students with rational expectations consider a potential return migration … high. The fact that students take into account the possibility of return migration after graduation in their first …
Persistent link: https://www.econbiz.de/10009471822
A rather neglected issue in the tax competition literature is the dependence of equilibrium outcomes on the presence of firms and shoppers (two-sided markets). Making use of a model of vertical and horizontal differentiation, within which jurisdictions compete by providing public goods and...
Persistent link: https://www.econbiz.de/10009440903
I examine a situation where a firm chooses to locate a new factory in one of several jurisdictions. The value of the factory may differ among jurisdictions and it depends on the private information held by each jurisdiction. Jurisdictions compete for the location of the new factory. This...
Persistent link: https://www.econbiz.de/10009447959
This dissertation investigates empirically the consequences of recent fiscal policy changes on China?s rural development. It uses a county-level dataset covering over 90 percent of rural counties and a period of 13 years since 1993, in which China started to experience a series of fiscal reforms...
Persistent link: https://www.econbiz.de/10009466234
We study a model of tax competition between two countries when both skilled and unskilled workers make their migration … unskilled workers. This is mainly because an initial change in migration flows induced by an increase in the tax rate brings …
Persistent link: https://www.econbiz.de/10009467793
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure. As a consequence, governments shift their expenditures in favour of transfers and subsidies and away from capital expenditures. This expenditure shift is potentially enhanced...
Persistent link: https://www.econbiz.de/10009471855
Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...
Persistent link: https://www.econbiz.de/10009477303
Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...
Persistent link: https://www.econbiz.de/10009463392
Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...
Persistent link: https://www.econbiz.de/10009475339
' future expectations: (1) forecasts of future price, and (2) subjective confidence of future stock price, which includes 50 …%, 70% and 90% confidence intervals. Past volatility has a weak effect on future forecasts that are sensitive to minor …' confidence and improves forecast accuracy. The calibration of the confidence intervals was not affected by the stocks' volatility …
Persistent link: https://www.econbiz.de/10009440694