Showing 1 - 10 of 16,356
demand for public expenditures such as infrastructure investments but they are constrained by international tax competition …. We develop a multi-region model of tax competition and resource extraction to assess the fiscal incentive of imposing a …
Persistent link: https://www.econbiz.de/10011307268
The increasing use of demand-side management as a tool to reliably meet electricity demand at peak time has stimulated interest among researchers, consumers and producer organizations, managers, regulators and policymakers, This research reviews the growing literature on models used to study...
Persistent link: https://www.econbiz.de/10010284018
It has been argued in the literature that, interjurisdictional competition forces the public sector to increase its …
Persistent link: https://www.econbiz.de/10010275473
We analyse the determination of taxes on harmful goods when consumers have self-control problems. We show that under reasonable assumptions, the socially optimal corrective tax exceeds the average distortion caused by self-control problems. Further, we analyse how individuals with self-control...
Persistent link: https://www.econbiz.de/10010274049
This paper addresses the reduction of market failure under imperfect competition. It proposes a taxscheme that provides … profit margin the unique tax-rate it is charged on absolute profits. In theory the firm´s tax-rate would be the mark-up over … tax-condition does not seem to distort profit incentives or markets; under perfect competition the tax-rate would be zero …
Persistent link: https://www.econbiz.de/10010298564
determinants for efficiency in credence goods markets. While theory predicts that either liability or verifiability yields … has little influence, as predicted. Seller competition drives down prices and yields maximal trade, but does not lead to …
Persistent link: https://www.econbiz.de/10010271236
determinants for efficiency in credence goods markets. While theory predicts that either liability or verifiability yields … has little influence, as predicted. Seller competition drives down prices and yields maximal trade, but does not lead to …
Persistent link: https://www.econbiz.de/10010294835
We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation...
Persistent link: https://www.econbiz.de/10010289002
We characterize the Laffer curves for labor taxation and capital income taxation quantitatively for the US, the EU-14 and individual European countries by comparing the balanced growth paths of a neoclassical growth model featuring ”constant Frisch elasticity” (CFE) preferences. We derive...
Persistent link: https://www.econbiz.de/10011605220
We characterize the Pareto-frontier in a simple Mirrleesian model of income taxation. We show how the second-best frontier which incorporates incentive constraints due to private information on productive abilities relates to the first-best frontier which takes only resource constraints into...
Persistent link: https://www.econbiz.de/10010270434