Showing 1 - 10 of 65
Income taxation may affect the regional allocation of population when prices vary over space. Our contribution is to compare different income tax systems in a migration equilibrium model for Norway using improved measure of regional wage differences. We apply register data of individual wages...
Persistent link: https://www.econbiz.de/10011483150
The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...
Persistent link: https://www.econbiz.de/10011616800
This paper studies the implications of (endogenously) directed technical change for the design of non-linear labor income taxes in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. First, I identify conditions under which any progressive...
Persistent link: https://www.econbiz.de/10012431526
How does competition affect the entry and selection of politicians? I use data on U.S. Congressional primary and general elections for the years 1998-2014 to study this question. I measure quality using previous legislative experience and the novel "identity match" quantifying how well...
Persistent link: https://www.econbiz.de/10013335975
Broadly speaking, institutional reformers decide about the sequencing of types of reforms, either addressing institutional quality or macroeconomic stability. This paper develops a dynamic population game, in which agents play a simple anonymous-exchange game of cooperating or defecting. Agents...
Persistent link: https://www.econbiz.de/10013336250
Decentralization can be generally described as a process in which selected functions are assigned to sub-national units. The literature identifies number of positive consequences of decentralization which all lead to better satisfaction of citizens? needs for public services. Although...
Persistent link: https://www.econbiz.de/10011532485
Persistent link: https://www.econbiz.de/10010476327
The scope of the paper is to examine relationship between quality of administrative environment for business and propensity to become entrepreneur. Two different approaches to business activity are taken into account: opportunity and necessity entrepreneurship (Global Entrepreneurship Monitor,...
Persistent link: https://www.econbiz.de/10011539282
This works stand as an overview on organic agriculture of Romania in the context of the current European development model, presenting relevant information on the organic sector, legislation in force and some data regarding the trade market, at national and European Level. Organic agriculture is...
Persistent link: https://www.econbiz.de/10011590502
Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from the income tax base. This regulation has often been changed and has regularly been under debate during the last decades. The pros (e.g. causing efficiency gains with respect to...
Persistent link: https://www.econbiz.de/10011549412