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Posting tax-inclusive price tags on grocery products can reduce demand through an information effect that corrects consumers who misperceive the actual tax status. We disentangle the information effect from the salience effect developed by Chetty, Looney, and Kroft (2009, CLK for short). By...
Persistent link: https://www.econbiz.de/10013098375
) the recipient region if it specializes in labor-intensive (land-intensive) activities. If unemployment prevails in both …
Persistent link: https://www.econbiz.de/10011903804
jurisdictions, public inputs may also be overprovided if unemployment is caused by a fixed wage above the competitive wage rate. In …
Persistent link: https://www.econbiz.de/10009788101
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10013019848
We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...
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In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to … compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by … neutralised, for example, by imposing a constant wedge, the employment impact will depend on the nature of the unemployment …
Persistent link: https://www.econbiz.de/10011313955