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Committees and special interests
Felgenhauer, Mike; Grüner, Hans Peter - 2003
committees benefits from voting insincerely accrue not only when a decision maker's vote is pivotal. As the number of voters … increases, the cost of voting insincerely declines in an open committee because the probability of being pivotal declines. This … is not the case in a closed committee where costs and benefits of insincere voting only arise when a voter is pivotal. …
Persistent link: https://www.econbiz.de/10009635893
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Tax co-ordination in Europe: assessing the first years of the EU-Savings Taxation Directive
Hemmelgarn, Thomas - 2009
Persistent link: https://www.econbiz.de/10009639915
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Wealth mobility and dynamics over entire individual working life cycles
Hochguertel, Stefan; Ohlsson, Henry - 2011
We study taxable wealth in unique Swedish administrative data, annually following a large sample of households over a period of almost 40 years. The main data limitation is non-observability of wealth for those below the tax exemption level. This implies that much of the focus of the paper is on...
Persistent link: https://www.econbiz.de/10009640634
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The response of labour taxation to changes in government debt
Holm-Hadulla, Fédéric; Leiner-Killinger, Nadine; … - 2011
This paper investigates the relationship between government debt and labour taxation for a panel of 18 EU countries over the period 1979-2008. The econometric estimates point to a statistically significant and economically relevant positive response of labour taxation to changes in the general...
Persistent link: https://www.econbiz.de/10009640641
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The role of housing tax provisions in the 2008 fnancial crisis
Hemmelgarn, Thomas; Nicodeme, Gaetan; Zangari, Ernesto - 2011
Persistent link: https://www.econbiz.de/10009640652
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Recent reforms of tax systems in the EU : good and bad news
Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …
Persistent link: https://www.econbiz.de/10010343058
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios, Salvador - 2014
Persistent link: https://www.econbiz.de/10010436127
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A wind of change? : reforms of tax systems since the launch of Europe 2020
Garnier, Gaelle - 2014
Persistent link: https://www.econbiz.de/10010478772
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Fiscal devaluations in the Euro area : what has been done since the crisis?
Puglisi, Laura (contributor) - European Commission / Directorate General for Taxation … - 2014
Persistent link: https://www.econbiz.de/10010478774
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The allocation of competencies in an international union
Ruta, Michele - 2003
This paper presents a positive theory of centralization of political decisions in an international union. My central claim is that lobbies play a role in determining the assignment of competencies to the union because their power of influence can increase or decrease under centralization. I show...
Persistent link: https://www.econbiz.de/10009639847