Parity-specific probabilities of having a next birth are estimated from national fertility data and are compared with nation-specific costs of having children as measured by time-budget data, by attitude data from the International Social Survey Program, and by panel data on labor earnings and standard of living changes following a birth. We focus on five countries (the US, West Germany, Denmark, Italy, ...
Following Keen and Marchand (1997), the paper analyzes the effect of fiscal competition on the composition of public spending in a model where capital and skilled workers are mobile while low-skilled workers are immobile. Taxes are levied on capital and labor. Each group of workers benefits from a different kind of public good. Mobility of skilled workers provides an incentive for jurisdictions to ...
In diesem Artikel wird untersucht, ob die Europäische Union bestehende und künftig drohende Wettbewerbsnachteile infolge nationaler Energiesteuern mit Hilfe von Grenzausgleichssteuern (Border Tax Adjustments, BTA) gegenüber Nichtunterstützerstaaten des Kyoto-Protokolls von 1997 neutralisieren kann, ohne in Konflikt mit dem geltenden Welthandelsrecht zu geraten, insbesondere mit dem Allgemeinen Zoll- ...
In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that ...