FOREIGN INCOME AND DOMESTIC DEDUCTIONS - A COMMENT

Foreign Income and Domestic Deductions

Income tax deductions for losses as insurance revisited ¬リニ

a r t i c l e i n f o Keywords: Income tax deductions for losses Private insurance Optimal income tax Kaplow (1992) shows that allowing income tax deductions for losses as partial insurance is undesirable in the presence of private insurance markets. This paper revisits the issue by considering a model that integrates Kaplow (1992) with Stiglitz (1982). We address the following question: Whethe...

Participation in domestic and foreign networks as a factor driving

Russia’s increased participation in the global economy since its accession to the WTO not only provides new opportunities but also creates new challenges for Russian firms. To compete internationally, many firms must significantly modernize their technologies and introduce new products. Various channels exist to acquire new knowledge, including investment in a firm’s own R&D and innovation, acq...

A Comparison of Optimal Tariffs and Welfare under No Lobbying, Domestic Lobbying, and Domestic-foreign Lobbying

Whether and what type of the lobbying-induced trade policies can improve the domestic welfare? We show that as compared to the case of no lobbying and the case of domestic lobbying, the domestic-foreign lobbying achieves the lowest tariff and may also realize the highest welfare for the domestic country. Our results suggest that the domestic-foreign lobbying may contribute to a freer trade in t...

PbB LEVELS BETWEEN FOREIGN & DOMESTIC LEAD WORKERS

We compared the blood lead and other lead biomarkers between migrant and native workers with a focus on the impact of the legal employment permit system that was effective from 2003, which required employers to provide mandatory annual health examinations for migrant workers on lead biomarkers in 1997 and 2005. The mean blood lead level of migrant workers was 59.5 ± 19.4 μg/dl, yielding 47% of ...