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作者：Huizinga, Harry; Voget, Johannes; Wagner, Wolf
作者单位：Tilburg University; University of Mannheim
摘要：This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that...
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作者：Evans, William N.; Garthwaite, Craig L.
作者单位：University of Notre Dame; Northwestern University
摘要：The 1993 expansions of the Earned Income Tax Credit created the first meaningful separation in benefits between families containing two or more children and those with only one child. If income is protective of health, we should see improvements over time in the health for mothers eligible for these higher EITC benefits. Using data from the Behavioral Risk Factors Surveillance Survey, we find improvements in self-reported health for affected mothers. Using data from the National Health and Nut...
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作者：Ujhelyi, Gergely
作者单位：University of Houston System; University of Houston
摘要：This paper studies the policy impact of civil service regulations, exploiting reforms undertaken by US state governments throughout the twentieth century. These reforms replaced political patronage with a civil service recruited based on merit and protected from politics. I find that state politicians respond to these changes by spending relatively less through the reformed state-level bureaucracies. Instead, they allocate more funds to lower level governments. The reallocation of expenditures...
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作者：Egger, Peter; Keuschnigg, Christian; Merlo, Valeria; Wamser, Georg
作者单位：Swiss Federal Institutes of Technology Domain; ETH Zurich; University of Oxford; University of St Gallen; Centre for Economic Policy Research - UK; Leibniz Association; Ifo Institut; Eberhard Karls University of Tubingen
摘要：This study develops a theoretical model of a multinational firm with an internal capital market. Hypotheses regarding the role of local versus foreign characteristics such as profit tax rates, lack of institutional quality, financial underdevelopment, and productivity for internal debt financing at the level of foreign affiliates are derived and assessed empirically in a panel dataset covering the universe of German multinationals. We show that differences in nontax incentives given by fundame...
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作者：Brueckner, Jan K.; Neumark, David
作者单位：University of California System; University of California Irvine
摘要：Rent extraction by public sector workers may be limited by the ability of taxpayers to vote with their feet. But rent extraction may be higher in regions where high amenities mute the migration response. This paper develops a theoretical model that predicts such a link between public sector wage differentials and local amenities, and the predictions are tested by analyzing variation in these differentials and amenities across states. Public sector wage differentials are, in fact, larger in the...
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作者：Bhalotra, Sonia; Clots-Figueras, Irma
作者单位：University of Essex; Universidad Carlos III de Madrid
摘要：We investigate whether women's political representation in state legislatures improves public provision of antenatal and childhood health services in the districts from which they are elected, arguing that the costs of poor services in this domain fall disproportionately upon women. Using large representative data samples from India and accounting for potential endogeneity of politician gender and the sample composition of births, we find that a 10 percentage point increase in women's represen...
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作者：[Anonymous]
摘要：I analyze the optimal taxation of profits and labor income under endogenous firm formation. Individuals differ in their skill and cost of setting up a firm, and can become workers or entrepreneurs. A tax system in which profits and labor income are subject to the same schedule uses general equilibrium effects through wages to indirectly redistribute across occupations. Optimal policies can involve low tax rates at the top and distortions of firms' input choices. However, these properties disap...
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作者：French, Eric; Song, Jae
作者单位：University of London; University College London; Federal Reserve System - USA; Federal Reserve Bank - Chicago
摘要：This paper exploits the effectively random assignment of judges to Disability Insurance cases to estimate the causal impact of Disability Insurance receipt on labor supply. We find that benefit receipt reduces labor force participation by 26 percentage points three years after a disability determination decision, although the reduction is smaller for older people, college graduates, and those with mental illness. OLS and instrumental variables estimates are similar. Furthermore, over 60 percen...
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作者：Devereux, Michael P.; Liu, Li; Loretz, Simon
作者单位：University of Oxford; University of Bayreuth
摘要：We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an elasticity of total income with respect to the corporation tax rate, and an elasticity of the share of income taken as profit with respect to the difference between the personal and corporate tax rates. Th...
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作者：Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas
作者单位：University of Oregon; National Bureau of Economic Research; Georgetown University
摘要：Bilateral tax treaties (BTTs) are intended to promote foreign direct investment through double-taxation relief. Using BEA firm-level data, we find a positive effect of BTTs on FDI, which is larger for firms that use differentiated inputs. BTTs allow multinational firms to request assistance from treaty partners' governments if they have a grievance about how tax liabilities are determined. These provisions disproportionately benefit firms that use inputs for which an arm's-length price is diff...
