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  1. Journal

    International Tax and Public Finance

    Volume 1 / 1994 - Volume 27 / 2020

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    Article

    Demographics and competition for capital in political economy

    We examine the possible impacts of demographics on outcomes of competition for capital in political economy. For this, we develop a multi-region overlapping generations model, wherein public good provision fin...

    Tadashi Morita, Yasuhiro Sato, Kazuhiro Yamamoto in International Tax and Public Finance (2020)

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    2020欧洲杯体育官方网站 Article

    Varieties of VAT pass through

    This paper exploits a unique dataset (monthly observations on consumer prices and VAT rates for around 70 commodity groups in 17 Eurozone countries over 1999–2013) to identify the extent of pass through for se...

    Dora Benedek, Ruud A. De Mooij, Michael Keen in International Tax and Public Finance (2020)

  4. Article

    Open Access

    A data-driven procedure to determine the bunching window: an application to the Netherlands

    We extend the bunching approach introduced by Saez (Am Econ J Econ Policy 2:180–212, 20102020欧洲杯体育官方网站) by proposing an intuitive, data-driven procedure to determine the bunching window. By choosing the bunching window ad hoc...

    Nicole Bosch, Vincent Dekker, Kristina Strohmaier in International Tax and Public Finance (2020)

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    Economic determinants of multilateral environmental agreements

    2020欧洲杯体育官方网站 We examine the economic factors that lead to the formation of multilateral environmental agreements, focusing on the likelihood a pair of countries enters into an agreement as well as the number of agreements ...

    Tibor Besedeš, Erik P. Johnson, Xinping Tian in International Tax and Public Finance (2020)

  6. 2020欧洲杯体育官方网站 Article

    Open Access

    Voluntary disclosure schemes for offshore tax evasion

    Tax authorities worldwide are implementing voluntary disclosure schemes to recover tax on offshore investments. The US and UK, in particular, have implemented such schemes in response to bulk acquisitions of i...

    Matthew Gould, Matthew D. Rablen in International Tax and Public Finance (2020)

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    The elasticity of taxable income of individuals in couples

    This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no income splitting for tax purposes but joint decisions are taken regarding taxable incomes. Two a...

    John Creedy, Norman Gemmell in International Tax and Public Finance (2020)

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    Article

    Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces

    This paper studies the effect of public sector efficiency on firm productivity using data from more than 400,000 Italian firms. Exploiting the large heterogeneity in the efficiency of the public sector across ...

    Raffaela Giordano, Sergi Lanau, Pietro Tommasino in International Tax and Public Finance (2020)

  9. Article

    Open Access

    Malas notches

    2020欧洲杯体育官方网站 This paper shows that the sufficient statistic approach to the welfare properties of income (and other) taxes does not easily extend to tax systems with notches, because with notches, changes in bunching induc...

    Ben Lockwood in International Tax and Public Finance (2020)

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    Inequality and education choice

    This study presents a two-class successive generations model with human capital accumulation and the choice to opt out of public education. The model demonstrates the mutual interaction between inequality and ...

    Yuki Uchida, Tetsuo Ono in International Tax and Public Finance (2020)

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    2020欧洲杯体育官方网站 Book and Living Reference Work (Continuously updated edition)

  12. Journal

    Journal of Cultural Economics

    2020欧洲杯体育官方网站Volume 1 / 1977 - Volume 44 / 2020

  13. Journal

    Evolutionary and Institutional Economics Review

    2020欧洲杯体育官方网站Volume 1 / 2004 - Volume 17 / 2020

  14. 2020欧洲杯体育官方网站 Journal

    Open Access

    Financial Innovation

    2020欧洲杯体育官方网站Volume 1 / 2015 - Volume 6 / 2020

  15. Journal

    Atlantic Economic Journal

    2020欧洲杯体育官方网站Volume 1 / 1973 - Volume 48 / 2020

  16. Journal

    Mind & Society

    Volume 1 / 2000 - Volume 19 / 2020

  17. 2020欧洲杯体育官方网站 Journal

    Open Access

    Journal for Labour Market Research

    Volume 42 / 2009 - Volume 54 / 2020

  18. 2020欧洲杯体育官方网站 Journal

    Empirical Economics

    2020欧洲杯体育官方网站Volume 1 / 1976 - Volume 59 / 2020

  19. Journal

    Review of Industrial Organization

    Volume 1 / 1984 - Volume 56 / 2020

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    2020欧洲杯体育官方网站 Article

    Strong Nash equilibria and mixed strategies

    We study strong Nash equilibria2020欧洲杯体育官方网站 in mixed strategies in finite games. A Nash equilibrium is strong if no coalition of players can jointly deviate so that all players in the coalition get strictly better payoffs. O...

    Eleonora Braggion, Nicola Gatti, Roberto Lucchetti in International Journal of Game Theory (2020)

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