Zobrazeno 1 - 10
of 627
pro vyhledávání: '"jel:H32"'
Autor:
Johannes Becker, Andrea Schneider
Publikováno v:
The Scandinavian Journal of Economics. 121:1222-1243
When a region successfully attracts a large firm by offering tax concessions, outright subsidies etc., the firm often commits itself to performance targets in terms of investment or employment. This paper interprets these contractually fixed targets
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53d73e30534ca05e637c22ca337b75da
https://doi.org/10.1111/sjoe.12309
https://doi.org/10.1111/sjoe.12309
Publikováno v:
American Economic Journal: Macroeconomics. 10:270-304
A dynamic stochastic occupational choice model with heterogeneous agents is developed to evaluate the impact of a corporate income tax reduction on employment. In this framework, the key margin is the endogenous entrepreneurial choice of the legal fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::78f0a8b8ce5773ecb2765c6e976e05e7
https://doi.org/10.1257/mac.20140103
https://doi.org/10.1257/mac.20140103
Publikováno v:
International Review of Economics & Finance. 54:299-310
The tax laws of most developed countries are debt biased since firms can deduct interest on debt but not on equity. This bias is known to distort investment decisions. However, less is known about how the debt tax shield affects the ownership of asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d100f9094110986a939d672ccfb90982
https://doi.org/10.1016/j.iref.2017.09.012
https://doi.org/10.1016/j.iref.2017.09.012
Autor:
Robert S. Chirinko, Daniel J. Wilson
Publikováno v:
Journal of Public Economics. 155:147-163
Dramatic declines in capital tax rates among U.S. states and European countries have been linked by many commentators to tax competition, an inevitable "race to the bottom," and underprovision of local public goods. This paper analyzes the reaction o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4917ac1c5309cec996c660b4318097af
https://doi.org/10.1016/j.jpubeco.2017.10.001
https://doi.org/10.1016/j.jpubeco.2017.10.001
Autor:
Yoshito Funashima
Publikováno v:
Theoretical Economics Letters. :1965-1974
This paper considers a simple model in which government spending is productive and has a complementary relationship with private consumption to study the response of the latter to government spending. We discuss how these two characteristics can yiel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::40b3b8c1e3702e080aa654447bd1213e
https://doi.org/10.4236/tel.2017.77133
https://doi.org/10.4236/tel.2017.77133
Autor:
Thierry Mayer, Clément Malgouyres
Publikováno v:
Review of World Economics, 154(3), 429-454 (2018-08)
Review of World Economics
Review of World Economics, Springer Verlag, 2018, 154 (3), pp.429-454. ⟨10.1007/s10290-018-0320-x⟩
Review of World Economics, 2018, 154 (3), pp.429-454. ⟨10.1007/s10290-018-0320-x⟩
Review of World Economics
Review of World Economics, Springer Verlag, 2018, 154 (3), pp.429-454. ⟨10.1007/s10290-018-0320-x⟩
Review of World Economics, 2018, 154 (3), pp.429-454. ⟨10.1007/s10290-018-0320-x⟩
We investigate the role that labor costs hold in exporters’ performance. To do so, we exploit a large-scale French reform that granted most firms a tax credit proportional to the wagebill of their employees paid below a given threshold. This policy
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5c8a95b3d2e25f29d1ee749d01078b22
https://spire.sciencespo.fr/hdl:/2441/juegcqdoe81pq2u57eide0qm5/resources/2018-malgouyres-and-mayer-exports-and-labor-costs-evidence-from-a-french-policy.pdf
https://spire.sciencespo.fr/hdl:/2441/juegcqdoe81pq2u57eide0qm5/resources/2018-malgouyres-and-mayer-exports-and-labor-costs-evidence-from-a-french-policy.pdf
Autor:
Marius Brülhart, Helen Simpson
Publikováno v:
Brülhart, M & Simpson, H 2018, ' Agglomeration economies, taxable rents and government capture : Evidence from a place-based policy ', Journal of Economic Geography, vol. 18, no. 2, lbx010, pp. 319-353 . https://doi.org/10.1093/jeg/lbx010
We study how industry-level agglomeration economies affect government policy. Using administrative data on firm subsidies in economically lagging regions of Great Britain, we contrast two alternative hypotheses. Economic geography models imply that f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::da497134e4727f8514450193efbc477f
https://hdl.handle.net/1983/bec65515-bd8d-4ed0-a7dd-b59506a5af9f
https://hdl.handle.net/1983/bec65515-bd8d-4ed0-a7dd-b59506a5af9f
Autor:
Bernard Gauthier, Jonathan Goyette
Publikováno v:
Social Choice and Welfare. 46:57-79
This paper develops a simple model of corruption between a tax inspector and a taxpayer in which inspectors’ heterogeneity helps explain why it may be optimal for a revenue-maximizing government to tolerate corruption. In our model, tax inspectors
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fe7536f430e774e992e1f038c7a95890
https://doi.org/10.1007/s00355-015-0903-6
https://doi.org/10.1007/s00355-015-0903-6
Autor:
Ana-Maria GEAMÃNU
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 263-274 (2015)
Tax havens have long been under the attention of numerous Governments and International Organizations which triggered the concern of an uneven playing field in the taxation area. As a result numerous amendments have been made to both their commercial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::73fd59f9cd8b11afa9f17c8fe0092a8e
https://doaj.org/article/45c4a13bed0247d5b3b5a6d550ebe325
https://doaj.org/article/45c4a13bed0247d5b3b5a6d550ebe325
Autor:
Lyudmila Anisimova
Publikováno v:
Экономическое развитие России. (3 Март):42-49
В анализируемый период в России в целом сохраняется неопределенность финансовой политики. В цен- тре внимания – разработанный Правител
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::bba07ef56b70bdfe8ae8ec071c5d5508
http://www.iep.ru/files/RePEc/gai/ruserr/336Anisimova.pdf
http://www.iep.ru/files/RePEc/gai/ruserr/336Anisimova.pdf