Showing 1 - 10 of 116
In this paper I argue that the manufacturing sector still has an important role to play in Africa's development. Despite failing to industrialize in the past, there may be a new window of opportunity. This is due to the convergence of what has been called "brilliant" new technologies associated...
Persistent link: https://www.econbiz.de/10011949049
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10002544010
This paper consists of two parts focusing on the immigrant's decision to acquire Canadian citizenship, and her subsequent performance as a taxpayer and recipient of public finance transfers. Our results support the view that selectivity bias appears in Canadian immigrant citizenship decisions...
Persistent link: https://www.econbiz.de/10002551506
Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with connections to other countries – were untaxed....
Persistent link: https://www.econbiz.de/10014339077
With growing emphasis on sustainable practices, carbon taxes and congestion charges are emerging as key tools to reduce greenhouse gas emissions and improve air quality, yet they often face public resistance. Using longitudinal data from a randomized survey experiment in Luxembourg, this paper...
Persistent link: https://www.econbiz.de/10015163037
fluctuations ; market imperfections ; externalities ; imperfect competition ; taxation …
Persistent link: https://www.econbiz.de/10009235089
In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model to estimate both the fiscal and net private return to education at a marginal level. This is carried out empirically using Irish data across the period 1987-2005 and is the first...
Persistent link: https://www.econbiz.de/10009235519
With increasing numbers of young people participating in higher education in Ireland and a heavy reliance of higher education institutions on state funding, the introduction of an alternative finance system for Ireland has been muted over the past number of years. However, no study has been...
Persistent link: https://www.econbiz.de/10009235521
We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as volatility in future income is transferred from risk-averse students to the risk-neutral state. However, a double moral hazard problem arises when students' efforts to raise...
Persistent link: https://www.econbiz.de/10009303444
preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …
Persistent link: https://www.econbiz.de/10009310155