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This paper provides a comprehensive look at the different ways of estimating the fiscal impact of immigration … the fiscal impact of immigration (i.e. fiscal burden or blessing) is mixed, but most analysis suggests that the impact is … acceptance that a longitudinal perspective is necessary in order to assess the fiscal impact of immigration. The majority of the …
Persistent link: https://www.econbiz.de/10013080719
This paper investigates the effects of taxation on migration. It develops a stylized, two-country model to examine the impact of taxes on labor mobility. The theoretical predictions that taxes affect migration decisions and that educated workers are more responsive to taxation are supported by...
Persistent link: https://www.econbiz.de/10014180955
This paper investigates the effects of taxation on migration. It develops a stylized, two-country model to examine the impact of taxation on labor mobility. The theoretical prediction that taxation affects migration decisions is supported by some empirical evidence for the ASEAN and APEC...
Persistent link: https://www.econbiz.de/10014187899
Persistent link: https://www.econbiz.de/10009790993
Persistent link: https://www.econbiz.de/10003137381
This paper examines the interaction between income diversion and firm performance. Using unique Russian banking transaction data, I identify 42,483 spacemen, fly-by-night firms created specifically for income diversion. Next, I build a direct measure of income diversion for 45,429 companies and...
Persistent link: https://www.econbiz.de/10013115099
implications: first, that a pure income tax regime maintains the (efficient) level of crime with respect to risk neutral offenders … reduce crime unambiguously; third, that a shift from a pure income tax to the current U.S. income tax laws also reduce crime … U.S. income tax laws will reduce crime, but they will have an ambiguous effect on work. In addition, a shift from a pure …
Persistent link: https://www.econbiz.de/10014055990
On 1 July 2009, in response to the 2009/2010 federal Budget, s23AG of the Income Tax Assessment Act 1936 (Cth) (ITAA36) was amended to include a new s23(1AA). This amendment has the effect of disallowing certain Australia resident individual taxpayers, who are engaged for more than 90 days of...
Persistent link: https://www.econbiz.de/10013065660
We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...
Persistent link: https://www.econbiz.de/10012964603
The spillover effect of cigarette taxes on youth marijuana use has been the subject of intense public debate. Opponents of cigarette taxes warn that tax hikes will cause youths to substitute toward marijuana. On the other hand, public health experts often claim that because tobacco is a...
Persistent link: https://www.econbiz.de/10012840990