Showing 1 - 10 of 171
The globalization of R&D activities has continued its growth path as companies are increasingly trying to capture knowledge and market opportunities internationally. The rapid evolution of national economies and the ways to conduct knowledge-intensive businesses has led researchers and analysts...
Persistent link: https://www.econbiz.de/10013068355
The success of the flat rate tax in Eastern Europe suggests that this concept could also be amodel for the welfare states of Western Europe. The present paper uses a simulation modelto analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for thecase of Germany...
Persistent link: https://www.econbiz.de/10005861443
Several countries have recently abolished or significantly reduced their taxes on bequests.Bequest taxes, on the other hand, were among the first to be introduced when modernsystems of taxation were developed at the end of the nineteenth century. We propose anexplanation for these facts which is...
Persistent link: https://www.econbiz.de/10005863262
As more and more Venezuelans leave their country, fleeing the economic and social crisis, the number of Venezuelans in Brazil has risen steadily since 2016, constituting about 18.6 percent of Brazil's 1.4 million refugee and migrant population as of October 2020. Past research finds that the...
Persistent link: https://www.econbiz.de/10014081868
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy...
Persistent link: https://www.econbiz.de/10014083060
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10012964989
Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....
Persistent link: https://www.econbiz.de/10012946592
Using a large, register-based panel data set we study gender differences in top incomes in Sweden over the period 1974–2013. We find that, while women are still a minority of the top decile group, and make up a smaller share the higher up in the distribution we move, their presence has...
Persistent link: https://www.econbiz.de/10012948618
Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate...
Persistent link: https://www.econbiz.de/10012950915
This paper studies the impact of immigration on public policy setting. As a natural experiment, we exploit the sudden arrival of eight million forced migrants in West Germany after World War II. These migrants were on average poorer than the West German population, but unlike most international...
Persistent link: https://www.econbiz.de/10012912247