Showing 1 - 10 of 340
The focus of this study is on black markets which provide an important segment of the parallel economy. These markets operate in disequilibrium,search and information costs become very important.Trafficking in drugs taken as case, to explore both theoretically and empirically. The problem,...
Persistent link: https://www.econbiz.de/10015229963
This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries. The...
Persistent link: https://www.econbiz.de/10015214066
In a two-period tax competition model with provision of local public goods, we analyze efficiency properties of double taxation reliefs incorporating either the exemption method, the tax credit system or the full taxation after deduction system. Foreign direct investments are presumed to be...
Persistent link: https://www.econbiz.de/10015238494
This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-bottom. The ambiguous results from...
Persistent link: https://www.econbiz.de/10015239286
Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...
Persistent link: https://www.econbiz.de/10015226410
This paper studies differences in tax morale attitudes between East and West Germany using multiple recent data sets. Contrary to previous 1990s evidence, but in line with recent studies on an east-west mentality gap, we find a persistent higher tax morale in East Germany and no indication of...
Persistent link: https://www.econbiz.de/10015239210
A state cigarette tax increase may deter some residents from smoking, but other residents may avoid the higher tax by purchasing cigarettes from another state. Using U.S. health survey microdata from 1999 to 2012, this paper measures how border-crossing opportunities affect the smoking...
Persistent link: https://www.econbiz.de/10015248955
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...
Persistent link: https://www.econbiz.de/10015268940
This study adopts a quasi-experimental approach to empirically identify the discretion exercised by municipalities in conducting eligibility assessments for Japan’s Long-Term Care Insurance (LTCI) program. It leverages the municipal merger phenomenon in the first half of the 2000s as a...
Persistent link: https://www.econbiz.de/10015213453
Can one come up with the ‘hard science’ to show that part of the enviable ‘quality of life’ in certain provinces in Canada has to do with the differential ‘purchasing power’ of their residents? Although the mean level of earnings/income per annum is lower/higher in certain provinces...
Persistent link: https://www.econbiz.de/10015216410