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Tax harmonization and tax competition : contrasting views and policy issues in three federations
Rounds, Taryn A. - 1992
Persistent link: https://www.econbiz.de/10000870352
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The relationship between workplace stressors and mortality and health costs in the United States
Goh, Joel; Pfeffer, Jeffrey; Zenios, Stefanos A. - In: Management science : journal of the Institute for … 62 (2016) 2, pp. 608-628
Persistent link: https://www.econbiz.de/10011446277
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Lee-Carter and the macroeconomy
Hanewald, Katja - 2009
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 …
Persistent link: https://www.econbiz.de/10003796260
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Changes in US hospitalization and mortality rates following smoking bans
Shetty, Kanaka D.; DeLeire, Thomas C.; White, Chapin; … - In: Journal of policy analysis and management : the journal … 30 (2010) 1, pp. 6-28
Persistent link: https://www.econbiz.de/10009525660
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The segmented trend line of highest life expectancies
Vallin, Jacques; Meslé, France - In: Population and development review 35 (2009) 1, pp. 159-187
Persistent link: https://www.econbiz.de/10003845109
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Follow the leader? : evidence on European and US tax competition
Altshuler, Rosanne; Goodspeed, Timothy J. - In: Public finance review : PFR 43 (2015) 4, pp. 485-504
Persistent link: https://www.econbiz.de/10011336677
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011933901
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Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?
Chirinko, Robert S.; Wilson, Daniel J. - 2011
Dramatic declines in capital tax rates among U.S. states and European countries have been linked by many commentators to tax competition and an inevitable race to the bottom. This paper provides an empirical analysis of the reaction of capital tax policy in a given U.S. state to changes in...
Persistent link: https://www.econbiz.de/10010277357
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Identifying network ties from panel data: Theory and an application to tax competition
de Paula, Áureo; Rasul, Imran; Souza, Pedro C. L. - 2023
Social interactions determine many economic behaviors, but information on social ties does not exist in most publicly available and widely used datasets. We present results on the identification of social networks from observational panel data that contains no information on social ties between...
Persistent link: https://www.econbiz.de/10014480409