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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - 2020
We set up a simple model of tax competition for mobile, highly-skilled and overconfident managers. Firms endogenously choose the compensation scheme for managers, which consists of a fixed wage and a bonus payment in the high state. Managers are overconfident about the probability of the high...
Persistent link: https://www.econbiz.de/10012287316
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Optimal nonlinear income taxation for reduction of envy
Nishimura, Yukihiro - 2000
Persistent link: https://www.econbiz.de/10013400606
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://www.econbiz.de/10012623711
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Education choices, longevity and optimal policy in a Ben-Porath economy
Nishimura, Yukihiro; Pestieau, Pierre; Ponthière, Grégory - In: Mathematical social sciences 94 (2018), pp. 65-81
Persistent link: https://www.econbiz.de/10012130774
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Old age or dependence : which social insurance?
Nishimura, Yukihiro; Pestieau, Pierre - 2020
Persistent link: https://www.econbiz.de/10012429304
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Taxing multinationals: the scope for enforcement cooperation
Hindriks, Jean; Nishimura, Yukihiro - 2020
Persistent link: https://www.econbiz.de/10012511898
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Electoral commitment in asymmetric tax-competition models
Nishimura, Yukihiro; Terai, Kimiko - 2021
Persistent link: https://www.econbiz.de/10012798861
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://www.econbiz.de/10012798884
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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - In: International Tax and Public Finance 30 (2022) 4, pp. 913-947
We set up a simple model of tax competition for mobile, highly-skilled and overconfident managers. Firms endogenously choose the compensation scheme for managers, which consists of a fixed wage and a bonus payment in the high state. Managers are overconfident about the probability of the high...
Persistent link: https://www.econbiz.de/10015327434
Cover Image
Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - In: International tax and public finance 30 (2023) 4, pp. 913-947
Persistent link: https://www.econbiz.de/10014335016