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作者：Feld, LP; Kirchgässner, G
作者单位：University of St Gallen
摘要：The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms' investment decisions. Empirical evidence on tax-induced relocation and subsequent economic development in the US and Europe is still inconclusive. Much the same applies to Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of int...
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作者：de Figueiredo, RJP Jr
作者单位：University of California System; University of California Berkeley; University of California System; University of California Berkeley
摘要：Forty-three of the fifty states of the United States have granted item veto authority to their governors as part of state constitutions. In this paper, I test explanations of why and when a legislature would cede institutional power. Using data from 1865 to 1994, 1 show that these measures are most likely proposed by fiscal conservatives who fear the loss of power in the future; in order to protect their interests for those periods when they will be in the minority, they implement institutions...
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作者：Brunetti, A; Weder, B
作者单位：Johannes Gutenberg University of Mainz
摘要：This paper tests the proposition that a free press may be a powerful control on corruption. We find evidence of a significant relationship between more press freedom and less corruption in a large cross-section of countries. This result is robust to specification and sample and the relationship is not sensitive to the choice of a particular measure of corruption or of press freedom. Furthermore we present evidence which suggests that the direction of causation runs from higher press freedom to...
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作者：Johansson, E
作者单位：Uppsala University
摘要：Are grants to Swedish municipalities tactical, that is, do parties use these in order to get elected? In this paper, the theoretical model of Lindbeck and Weibull and Dixit and Londregan is tested, using panel data on 255 Swedish municipalities for the years 1981-1995. The empirical implication of the theory is that groups with many swing voters will receive larger grants than other groups. In the paper, a new method of estimating the number of swing voters is proposed and used. The results su...
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作者：Brett, C; Weymark, JA
作者单位：Vanderbilt University; University of London; Royal Holloway University London
摘要：In this article, the joint use of an income tax and public provision of education as instruments to achieve the government's distributional objectives is considered. Individuals differ in innate tabour productivity and in aptitude to acquire skills through education. Actual labour productivity depends on both innate skill and the amount of education received. Using a generalized version of the Mirrlees tax problem that incorporates these features, qualitative properties of an optimal tax sched...
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作者：Schroyen, F
作者单位：Norwegian School of Economics (NHH)
摘要：In this paper I look at the tax treatment of households under individual filings and characterise the efficiency properties of an income tax schedule that redistributes from rich to poor households. Because tax liabilities are determined on individual incomes but the decision to earn those incomes is made at the household level, tax liable members of the same household can side trade leisure for net income with one another, and such side trade enables them to carry out tax arbitrage. I analyse...
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作者：Zhang, J
作者单位：University of Queensland
摘要：and human capital externalities. Because of such externalities, education investment is too low and fertility is too high. While education subsidies are the conventional means to deal with these problems, we show that the optimal policy also comprises debt even when distortionary taxes are used. The reason is that debt tips the usual trade-off between children's quantity and quality in favor of the latter by increasing the bequest cost of children. The optimal debt-output ratio exceeds 10% for...
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作者：van der Klaauw, B; van Ours, JC
作者单位：Vrije Universiteit Amsterdam; Centre for Economic Policy Research - UK; Tilburg University
摘要：This paper investigates whether individual transition rates from welfare to work are influenced by neighborhood effects. We use a unique administrative database on welfare recipients in Rotterdam, the second largest city of The Netherlands. We find that conditional on personal characteristics there is a negative relationship between the neighborhood unemployment rate and the transition rate from welfare to work of young Dutch welfare recipients. We do not find any neighborhood effects for olde...
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作者：Altshuler, R; Hubbard, RG
作者单位：Rutgers University System; Rutgers University New Brunswick; Columbia University; National Bureau of Economic Research
摘要：This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax jurisdictions. We use information from the tax returns of U.S. corporations to examine how local taxes affect the allocation of financial assets held abroad by financial services firms. We find that, b...
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作者：Cullen, JB
作者单位：University of Michigan System; University of Michigan; National Bureau of Economic Research
摘要：In this paper, I estimate the elasticity of student disability rates with respect to the generosity of state reimbursements. The classification response is identified from policy-induced variation in the amount of state aid generated by serving a disabled student across local school districts in Texas from 1991-1992 through 1996-1997. My central estimates imply that fiscal incentives can explain nearly 40% of the recent growth in student disability rates in Texas. The magnitude of the institut...
