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Second-Best Source-Based Taxation of Multinational Firms
Becker, Johannes - 2021
I consider a continuum of multinational enterprises (MNEs), which differ in profitability. MNEs employ capital, shift profit to tax havens and may relocate their production facilities to other countries. Source countries provide public inputs and levy taxes. I derive optimal policy choices for...
Persistent link: https://www.econbiz.de/10013324212
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Efficient Tax Policy Ranks Education Higher than Saving
Richter, Wolfram F. - 2021
Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient not to distort the choice of education. In general this implies distorting the saving decision. Hence a strict order of policy priority is derived. Efficient tax policy...
Persistent link: https://www.econbiz.de/10013325257
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Optimal Fiscal Policy in a Second-Best Climate Economy Model with Heterogeneous Agents
Pedroni, Marcelo; Douenne, Thomas; Hummel, Albert Jan - 2022
This paper studies optimal fiscal policy in a climate economy model with heterogeneous agents and distortionary taxes on labor and capital income. We derive optimal tax rules and show how they are modified relative to first-best and relative to the case without heterogeneity. We also explore...
Persistent link: https://www.econbiz.de/10013307348
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Using the primal approach to derive the second-best rules for different public services in a general competitive growth model
Jin, Ge - In: Journal of public economic theory 24 (2022) 6, pp. 1564-1590
Persistent link: https://www.econbiz.de/10013461216
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Optimal Taxation of Externalities Interacting Through Markets : A Theoretical General Equilibrium Analysis
Ren, Xiaolin; Fullerton, Don; Braden, John B. - 2021
of externalities linked to one another through markets rather than technical production relationships. Analytical results …
Persistent link: https://www.econbiz.de/10013316127
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Efficient Tax Policy Ranks Education Higher than Saving
Richter, Wolfram F. - 2021
Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient not to distort the choice of education. In general this implies distorting the saving decision. Hence a strict order of policy priority is derived. Efficient tax policy...
Persistent link: https://www.econbiz.de/10013316819
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The Henry George Theorem in a second-best world
Behrens, Kristian; Kanemoto, Yoshitsugu; Murata, Yasusada - 2014
Persistent link: https://www.econbiz.de/10011386371
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Externalities in the urban economy
Verhoef, Erik T.; Nijkamp, Peter - 2003
This paper is concerned with the economics of urban externalities. We start by reviewing the literature on urban … externalities, and observe that although many interesting contributions have been made, there seems to be sufficient scope and need … pursued in future research on urban externalities. These include (1) the explicit consideration of mutual interactions between …
Persistent link: https://www.econbiz.de/10011334355
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Escape from third-best: rating emissions for intensity standards
Lemoine, Derek - In: Environmental & resource economics : the official … 67 (2017) 4, pp. 789-821
Persistent link: https://www.econbiz.de/10011803587
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Mobility and fiscal imbalance
Boadway, Robin W.; Tremblay, Jean-François - In: National tax journal 63 (2010) 4, pp. 1023-1054
Persistent link: https://www.econbiz.de/10009537829