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La différence de taille comme obstacle à la coopération fiscale horizontale entre collectivités locales
Morer, Myriam - In: Revue d'économie régionale et urbaine décembre (2001) 5, pp. 727-742
The subject of this paper is to study, thanks to a tax competition model (with tax rates fixation and response of the capital) the ability of local governments to be engaged in tax cooperation when they differ significatively in size. We?ll study cooperative and non ? cooperative choices of...
Persistent link: https://www.econbiz.de/10011020026
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Strategic fiscal interaction among OECD countries
Kammas, Pantelis - Volkswirtschaftliche Fakultät, … - 2009
This paper investigates whether OECD countries compete with each other for mobile factors by using various fiscal (tax-spending) policy instruments. We use a panel dataset of 20 OECD countries over the 1982-2000 period. There is evidence that international capital inflows (FDI) are affected by...
Persistent link: https://www.econbiz.de/10005020494
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The role of international public goods in tax cooperation
Kammas, Pantelis; Philippopoulos, Apostolis - Volkswirtschaftliche Fakultät, … - 2009
We provide a quantitative assessment of the welfare cost of tax competition or, equivalently, the welfare benefit of international tax policy cooperation. We use a simple multi-country general equilibrium model of a world economy, in which there are two types of cross-country spillovers: the...
Persistent link: https://www.econbiz.de/10005020498
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The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?
Adam, Antonis; Kammas, Pantelis; Lagou, Athina - Volkswirtschaftliche Fakultät, … - 2011
Abstract: This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on...
Persistent link: https://www.econbiz.de/10009294696
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Strategic fiscal interaction among OECD countries
Kammas, Pantelis - Economics and Econometrics Research Institute (EERI) - 2009
This paper investigates whether OECD countries compete with each other for mobile factors by using various fiscal (tax-spending) policy instruments. We use a panel dataset of 20 OECD countries over the 1982-2000 period. There is evidence that international capital inflows (FDI) are affected by...
Persistent link: https://www.econbiz.de/10004963472
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The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?
Adam, Antonis; Kammas, Pantelis; Lagou, Athina - In: Journal of Macroeconomics 35 (2013) C, pp. 199-209
This paper applies meta-regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the...
Persistent link: https://www.econbiz.de/10010617291
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Plaintiffs exploiting Plaintiffs
Stremitzer, Alexander - Volkswirtschaftliche Fakultät, … - 2008
We consider a model of a single defendant and N plaintiffs where the total cost of litigation is fixed on the part of the plaintiffs and shared among the members of a suing coalition. By settling and dropping out of the coalition, a plaintiff therefore creates a negative externality on the other...
Persistent link: https://www.econbiz.de/10005739656
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Plaintiffs exploiting Plaintiffs
Stremitzer, Alexander - University of Bonn, Germany - 2008
We consider a model of a single defendant and N plaintiffs where the total cost of litigation is fixed on the part of the plaintiffs and shared among the members of a suing coalition. By settling and dropping out of the coalition, a plaintiff therefore creates a negative externality on the other...
Persistent link: https://www.econbiz.de/10004989625
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Policy Choice: Theory and Evidence from Commitment via International Trade Agreements
Limão, Nuno; Tovar, Patricia - C.E.P.R. Discussion Papers - 2009
bargaining with domestic SIGs can gain by constraining tariffs through international agreements even if this leads to the use of … constraints depends on the government's bargaining power relative to SIGs. Using detailed data, we confirm that tariff constraints …-parametric evidence that the higher the government bargaining power relative to a SIG the more relaxed the tariff constraint it chooses …
Persistent link: https://www.econbiz.de/10005136624
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Homo Oeconomicus Versus Homo Reciprocans: Ansätze für ein Neues Wirtschaftspolitisches Leitbild?
Falk, Armin - Institut für Volkswirtschaftslehre, …
Politik und öffentliches Bewusstsein werden zunehmend durch ökonomische Theorien und Handlungsvorschläge mitbestimmt. Kaum ein anderes erkenntnis- und handlungsleitendes Modell hat daher einen vergleichbaren Einfluss wie das Konzept des Homo Oeconomicus. Durch die Entwicklung experimenteller...
Persistent link: https://www.econbiz.de/10005585641