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home countries of the foreign students. In comparison to the welfare-maximizing educational policy, the decentralized … Entwicklung der Herkunftsregion der internationalen Studenten. Im Vergleich zur wohlfahrtsmaximierenden Bildungspolitik ist die …
Persistent link: https://www.econbiz.de/10009471822
Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
ofinternational trade theory. Focusing on general equilibrium frameworks stems from the insight that economicinternationalisation in … market issues established by human capital theory with the general equilibrium-leddebate on trade and the functional … ofinternational trade theory. Focusing on general equilibrium frameworks stems from the insight that economicinternationalisation in …
Persistent link: https://www.econbiz.de/10009471731
Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...
Persistent link: https://www.econbiz.de/10009463392
This dissertation investigates empirically the consequences of recent fiscal policy changes on China?s rural development. It uses a county-level dataset covering over 90 percent of rural counties and a period of 13 years since 1993, in which China started to experience a series of fiscal reforms...
Persistent link: https://www.econbiz.de/10009466234
We study a model of tax competition between two countries when both skilled and unskilled workers make their migration decisions simultaneously and wages are endogenously determined. If both factors of production are allowed to migrate freely and when the demand for skilled labor is not so...
Persistent link: https://www.econbiz.de/10009467793
According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure. As a consequence, governments shift their expenditures in favour of transfers and subsidies and away from capital expenditures. This expenditure shift is potentially enhanced...
Persistent link: https://www.econbiz.de/10009471855
Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...
Persistent link: https://www.econbiz.de/10009477303
A rather neglected issue in the tax competition literature is the dependence of equilibrium outcomes on the presence of firms and shoppers (two-sided markets). Making use of a model of vertical and horizontal differentiation, within which jurisdictions compete by providing public goods and...
Persistent link: https://www.econbiz.de/10009440903