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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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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...
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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...
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