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Strategic interjurisdictional behavior and the interaction over time of the mean and dispersion of average tax rates across states are analyzed in a vector autoregression model. Variance decompositions reveal that fiscal competition explains roughly one-third of the time variation of state and...
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Until recently, the trend in world capital markets has been toward increasing globalization. Recent events in Latin America and Asia have caused many in policy-making circles to question whether this trend should be wholly, or at least partially, reversed. It is commonly argued that?at a...
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This paper examines the structural flexible accelerator model of investment with time series model. The Box … then reestimate the time series model and structural model simultaneously to model the Canadian investment over the period … better fit to the actual investment forecast than structural or ARIMA modeling by itself …
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tackle these issues, Canada has, in the past years, implemented a series of administrative policies and initiatives of … chapter, developed by consultation with competent authorities from Canada Revenue Agency’s International and Large Business … Directorate, focuses on Canada's involvement in the OECD’s new pilot project for co-operative compliance: the International …
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