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How Malleable Are Pro-environmental Preferences? Evidence from a Randomized Survey Experiment
Menta, Giorgia; Piccari, Michela; Verheyden, Bertrand - 2024
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/10015210952
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Tax Elasticity of Border Sales: A Meta-Analysis
Huynh, Dat; Sokolova, Anna; Tosun, Mehmet S. - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013426374
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When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada
Feir, Donn. L.; Jones, Maggie E. C.; Scoones, David - 2022
Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of … taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this … factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy …
Persistent link: https://www.econbiz.de/10014296564
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Taxation and Migration by the Super-Rich
Advani, Arun; Burgherr, David; Summers, Andy - 2023
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/10014377335
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Complex Tax Incentives: An Experimental Investigation
Abeler, Johannes; Jäger, Simon - 2013
How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...
Persistent link: https://www.econbiz.de/10010319504
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Why Is the Public Sector More Labor-Intensive? : A Distortionary Tax Argument
Poutvaara, Panu; Wagener, Andreas - 2004
net wage. This would counteract the distortion of labor supply arising from wage taxation. Full privatization is never …
Persistent link: https://www.econbiz.de/10010262155
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On Modeling Household Labor Supply with Taxation
Bargain, Olivier - 2005
Discrete-choice models provide a simple way of representing utility-maximizing labor supply decisions in the presence of highly nonlinear and possibly non-convex budget constraints. Thus, it is not surprising that they are so extensively used for ex-ante evaluation of taxbenefit reforms. The...
Persistent link: https://www.econbiz.de/10010262185
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Fertility, Female Labor Supply and Public Policy
Apps, Patricia; Rees, Ray - 2001
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
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Fancy a stay at the 'Hotel California'? Foreign direct investment, taxation and firing costs
Görg, Holger - 2002
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10010265567
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Income taxes and entrepreneurial choice: empirical evidence from Germany
Fossen, Frank M.; Steiner, Viktor - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10010267760