منابع مشابه
Exercising FOREIGN CRIMINAL JURISDICTION over State officials
Our article examines the extent to which state officials are subject to prosecution in foreign domestic courts for international crimes. We consider the different types of immunity that international law accords to state officials, the reasons for the conferment of this immunity and whether they apply in cases in which it is alleged that the official has committed an international crime. ...
متن کاملTax Liability Side Equivalence in Gift-Exchange Labor Markets
Tax Liability Side Equivalence (tax LSE) claims that the statutory incidence of a tax is irrelevant for its economic incidence. Tax LSE is predicted to hold in gift-exchange labor markets if workers’ effort choices exclusively depend on the net wage, but breaks down if they partially depend on the gross wage paid to workers. This is the case if the tax is perceived to be external to the gift-ex...
متن کاملState Capacity, Capital Mobility, and Tax Competition
Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...
متن کاملstate capacity, capital mobility, and tax competition
abstract the theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. an analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. the central contribution of our study is to highlight the importance of the interaction between state capacity...
متن کاملThe State-Dependent Effects of Tax Shocks∗
This paper studies the state-dependent effects of shocks to distortionary tax rates in a dynamic stochastic general equilibrium (DSGE) model augmented with a number of real and nominal frictions. The tax output multiplier is defined as the change in output for a one dollar change in tax revenue caused by a shock to distortionary tax rates on consumption, labor income, or capital income. We find...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: University of Pennsylvania Law Review and American Law Register
سال: 1939
ISSN: 0749-9833
DOI: 10.2307/3308989