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Despite much recent changes in gender relations, housework remains an area where women bear primary responsibility. This paper examines the role of policy and employment context on housework, not only for women who live with partners, but also for single women. I study German women's housework...
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This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and...
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Under international tax competition, corporate income tax rates are predicted to decrease, and the tax burden will shift onto immobile factors. This case study considers tax changes that illustrate the predictions for Norway 2012-2018. Petroleum rent was taxed at high rates in 2012, and while...
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We consider a model in which business public services must be financed with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based VAT and assess which of the two tax instruments is more efficient. In general, both a capital tax and a...
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