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We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011933901
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
The article provides a general introductory overview of the (spatial) mobility of highly skilled/qualified persons and … discusses the different terms of the mobility of the Highly Skilled, especially those of scientists. It outlines theoretical and … mobility in the former socialist countries in Europe, especially in South Eastern Europe, in the period before and after the …
Persistent link: https://www.econbiz.de/10011345409
This paper reviews research about the intergenerational transmission of poverty in industrialized countries. In order to make our survey manageable, we restrict attention to studies that consider the relationship between parental poverty (or ?income?) during childhood and laterlife outcomes; we...
Persistent link: https://www.econbiz.de/10010260921
mobility and salaries show, on the contrary, substantial positive effects of quantity, independent of quality. We test various …
Persistent link: https://www.econbiz.de/10010269500
A recent decline in geographic mobility in the United States may have been caused in part by falling house prices …
Persistent link: https://www.econbiz.de/10010289864
wealth accumulation in these two countries can be enlightening. In this paper we examine wealth inequality and mobility in …. In addition to less inequality and a higher median wealth, we also show that wealth quintile mobility in the 1990's has … the patterns of wealth mobility as well as the importance of the initial wealth distribution, we utilize a matching …
Persistent link: https://www.econbiz.de/10010321756