Showing 1 - 10 of 1,572
This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result...
Persistent link: https://www.econbiz.de/10010293495
We analyze the impact of large firms on business tax rates using data from German mu-nicipalities in Hesse in 1998-2005. Results suggest that business tax rates decrease with tax-payers' concentration, indicating strong local lobbying power of large firms.
Persistent link: https://www.econbiz.de/10010294363
Heterogeneous firm productivity seems to provide an argument for governments to pursue `pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10010294696
A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...
Persistent link: https://www.econbiz.de/10010296386
This paper focuses on tax competition and international migration in R&D sectors as agglomeration forces and trade restrictions are present. Economic integration forces industrialized countries to adapt their tax rates in order to keep their industrial status quo. Unlike the often discussed...
Persistent link: https://www.econbiz.de/10010296580
Luxemburg gehört zu den Gewinnern des Steuerwettbewerbs bei Abgaben auf spezielle Güter wie Kraftstoffe, Tabakwaren und Kaffee. Das Papier modelliert das Aufkommen der Steuern auf Benzin und Diesel in Luxemburg auf der Basis von Daten des Jahres 2005. Abweichend von bisherigen Studien...
Persistent link: https://www.econbiz.de/10010297025
Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant analysis this study provides evidence on the basis of the experience of OECD countries since the 1970s. Four budgetary dimensions are included in the analysis: tax structure,...
Persistent link: https://www.econbiz.de/10010297629
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10010297637
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
Persistent link: https://www.econbiz.de/10010297639
We analyze a two-period modell where risk-averse students divide their time between risky education, leisure, and work. The educated can migrate. Wagetax financed transfer to students acts as an insurance, and increases both investment in education and demand for leisure. We drive sufficient...
Persistent link: https://www.econbiz.de/10010297640