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Using data for six OECD countries, this paper studies the effect of macroeconomic conditions on the mortality index kt … in the well-known Lee-Carter model. Significant correlations are found with real GDP growth rates in Australia, Canada … relationship between the state of the economy and mortality is found to change from procyclical to countercyclical in all six …
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on morbidity and mortality. We show that health based selection into smoking has increased over the last fifty years with … knowledge of its health effects. We show that the effect of smoking on mortality is higher for high educated individuals and for …
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A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...
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The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...
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