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The present study reports the findings of a survey conducted by the World Values Survey scientists in the United States on the question of whether governments should tax the rich and subsidize the poor. The sample size of 2166 consisted of individuals from all parts of the United States. A...
Persistent link: https://www.econbiz.de/10012978714
The objective of this paper is to analyze the procedures used by multinational enterprises to distribute the income generated by its foreign subsidiaries, and how they allocate the taxes paid on this income through the fiscal jurisdiction in which they operate, from the institution based view....
Persistent link: https://www.econbiz.de/10013090476
Corporate tax avoidance has become a salient policy issue and has regularly been accused of aggravating income inequalities. However, systematic evidence on this topic remains lacking. I empirically explore in this paper the effect of profit shifting activities of multinational enterprises on...
Persistent link: https://www.econbiz.de/10013235260
We model a higher education system that admits students according to their admission signal (e.g., matriculation GPA, SAT), which is, in turn, affected by their cognitive ability and socioeconomic background. We show that subsidizing education loans increases neither human capital stock nor...
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subsidies have remained more important than CAP Pillar 2 subsidies, both in the structure of wine farm total income and in the … same period their participation in CAP subsidy payments was reduced much more from more than 80% to around 60%. Subsidies …
Persistent link: https://www.econbiz.de/10014502759
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We analyze the distributional effects of the reduction in energy subsidies in Argentina since 2016. As the policy … data, focusing on residential subsidies to natural gas and electricity in the Buenos Aires Metropolitan Area. We find that … incidence of subsidies does not appear to have changed substantially. Energy subsidies in Argentina (lower in aggregate terms …
Persistent link: https://www.econbiz.de/10012265972