Taxation and Migration: Evidence and Policy Implications
نویسندگان
چکیده
منابع مشابه
“Salience and Taxation: Empirical Evidence and Policy Implications”
This paper presents evidence that consumers underreact to taxes that are not salient and characterizes the welfare consequences of tax policies when agents make such optimization errors. The empirical evidence is based on two complementary strategies. First, we conducted an experiment at a grocery store posting tax inclusive prices for 750 products subject to sales tax for a three week period. ...
متن کاملTaxation and Corporate Use of Debt: Implications for Tax Policy
There is growing empirical evidence showing that taxes encourage use of debt in large profi table fi rms and discourage it in less profi table fi rms. There has been debate, though, on the source of any non-tax costs from debt fi nance offsetting the tax advantages of debt. This paper lays out competing hypotheses, notes that the existing empirical evidence is more supportive of a “lemons” mode...
متن کاملTaxation policy and development
Taxation has been neglected in development discussions, allowing mistakes such as the failure to ensure revenue stability during trade liberalisation. Countries exhibit different priorities among revenue creation, redistribution and representation, seriously undermining the value of the limited consensus view. ABOUT THE AUTHOR Alex Cobham is the Director of the OCGG Economy Section and a Supern...
متن کاملTaxation and Migration: Evidence from Major League Baseball
Growing inequality in the developed world has led to calls for increasing countries’ top marginal tax rates. Crucially, the optimal top marginal income tax rate depends on people’s tendency to migrate in response to changes in the tax rate. Changes in tax rates and and tax policy must take into account that increases in income tax rates may compel people to leave a country or state. This paper ...
متن کاملTaxation and Corporate Financial Policy
This paper reviews the theory and evidence regarding the impact of taxation on corporate financial policy. Starting from a basic characterization of the classical corporate income tax and its effects, the analysis focuses on three areas of research: equity policy, debt-equity decisions, and choices regarding ownership structure and organizational form. The discussion stresses the distinction be...
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: Journal of Economic Perspectives
سال: 2020
ISSN: 0895-3309
DOI: 10.1257/jep.34.2.119