Results 91 to 100 of about 1,679,155 (308)
Municipal Merger and Tax Competition [PDF]
, 2015 2015-07This paper integrates the models of municipal consolidation and fiscal competition to examine governments’ incentives for merging municipalities when countries engage in global tax competition. The result shows that the prospective tax competition
Ogawa, Hikaru, Susa, Taiki
core
American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
Tax competition, environmental regulation and high-quality economic development: An empirical test based on spatial Durbin model. [PDF]
Front Public Health, 2022 Shangguan X, Hashmi SM, Hu H, Wong WK.
europepmc +1 more source
SSRN Electronic Journal, 2006 Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality.
openaire +2 more sources
Corporate Tax Competition and Public Capital Stock [PDF]
This paper argues that the governmental decisions on corporate tax and public capital stock are not independent. In order to explain this relationship, we have built a general equilibrium model of corporate tax competition where governments supply public
Pedro Gomes, François Pouget
core
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Tobacco Prevention and Cessation, 2018 Introduction The production of tobacco is concentrated among a handful of very large transnational tobacco corporations (TTCs) that operate simultaneously in several countries.
Estelle Dauchy, Erika Siu
doaj +1 more source
Capital Tax Competition with Three Tax Instruments [PDF]
Journal of Contextual Economics – Schmollers Jahrbuch, 1998 The paper studies the role of capital mobility for efficiency of decentralized fiscal policies in a tax competition model where only a distorting wage, the residencebased and the source-based capital tax are available. We extend Bucovetsky and Wilson (1991) in deriving second-best taxation rules for small and large countries for each of the four ...
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Asymmetric Capital Tax Competition with Profit Shifting [PDF]
This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source