Equilibria and Location Choice in Corporate Tax Regimes

2017 ◽  
Vol 47 (2) ◽  
pp. 433-458 ◽  
Author(s):  
Ben J. Niu
Keyword(s):  
Location Choice ◽  
Corporate Tax ◽  
Policy Makers ◽  
Academic Literature ◽  
Mixed Support ◽  
Plausible Model ◽  
Tax Regimes ◽  
Key Factor ◽  
Cross Country ◽  
The Impact

This article considers the impact of preferential, base-specific taxation on equilibrium revenues. While policy makers have argued that it generates a prisoner’s dilemma result, there is mixed support in the academic literature. Using a more plausible model with asymmetric base elasticities and heterogeneity of both firms and countries, I find that preferential taxation can generate greater revenues if countries exhibit sufficient productivity and/or population asymmetry. It is also less distortionary except in cases where moving costs are fully deductible. Allowing for noncorrelated, cross-country profits is the key factor as it generates base expansion effects.

Overcoming Intersectional Barriers

2018 ◽  
pp. 971-993
Author(s):  
Sara L. Parker ◽  
Kay Standing
Keyword(s):  
Life Experiences ◽  
Future Research ◽  
Key Factors ◽  
Policy Makers ◽  
Key Factor ◽  
Women's Lives ◽  
Just Society ◽  
Set Up ◽  
The Impact ◽  
Research And Policy

This chapter discusses the complexity and challenges of exploring the impact of gender on women's ability to realise their potential in Nepal. It demonstrates the limitations of using binary divisions to exploring ‘gender' as a key factor that impacts upon women's lives. By analysing interviews with ‘inspirational' women in Nepal conducted between 2009 and 2012 the chapter highlights the importance of exploring intersectional factors that also influenced women's life experiences. Based on interviews with 34 ‘inspirational' women in Nepal the chapter explores how the term ‘inspirational' is defines and discusses the range of work being done by so many women in Nepal that is truly inspiring. Through a discourse analysis of their stories of childhood and education we can see what key factors have played a role in enabling these women to realise their potential and to overcome intersectional barriers to work in a range of diverse positions, from the first female District Development Officer to the first women to gain her doctorate from overseas, to women who have set up NGOS working towards a more equitable and just society to others who have set up their own businesses or becoming leading academics. The conclusion draws together some key recommendations for future research and policy makers as well as those seeking to promote more equitable sustainable development that truly includes women in the process as autonomous, heterogeneous actors in the development process

scholarly journals The Impact of Stress on the Performance of University Students in the Light of Krashen’s Affective Filter Theory

2020 ◽  
Vol 3 (2) ◽  
pp. 59-64
Author(s):  
Bakht Rahman ◽  
Salman Hamid ◽  
Asma Gul
Keyword(s):  
Applied Sciences ◽  
Language Acquisition ◽  
Quantitative Study ◽  
Negative Impact ◽  
Poor Performance ◽  
Policy Makers ◽  
Filter Theory ◽  
Affective Filter ◽  
Key Factor ◽  
The Impact

This paper investigates the impact of stress on the performance of students in the light of Krashen’s affective filter theory. Stress, according to Krashen, is responsible for high affective filter which in turn is responsible for low input and as a result, poor performance of the students in terms of language acquisition. Stress is, therefore, a key factor in affecting the academic performance of students at various levels. Students are often under pressure either on the part of their parents, colleagues or from their teachers to secure good grades. There are certain other variables too which contribute to the stress level of students and thereby affect their language acquisition. This quantitative study uses a questionnaire to collect data from 90 students of 1st semester in Women University Swabi. The background of the students was from social and applied sciences where the students study this as compulsory course. The results of the data show that stress has a definite negative impact on the performance of students. The study has important implications for educationists, academics, and policy makers.

scholarly journals Transitional Justice, Institutions and Temporality: Towards a Dynamic Understanding

2021 ◽  
pp. 1-31
Author(s):  
Pádraig McAuliffe
Keyword(s):  
Rule Of Law ◽  
Transitional Justice ◽  
Institutional Development ◽  
Theoretical Work ◽  
Policy Makers ◽  
State Strength ◽  
Plausible Model ◽  
The Impact ◽  
Over Time

Abstract This article examines the impact of institutionalisation of governance, bureaucracy and rule of law on the timeframes employed for transitional justice. It argues that the urgency of transitional justice has consistently given way to temporally extended justice projects as state strength permits revision of initial leniency in terms of truth, criminal accountability and vetting, while state weaknesses compel the delay of projects pending institutional development or consolidation through long-term peacebuilding missions. Furthermore, a more recent focus on transformative social change that looks at economic root causes of conflict would require states and policy-makers to use a longer, multigenerational timeframe for action. In the absence of theoretical work on how these multi-generational commitments might be realised, this article draws on literature in the field of development to outline a plausible model for how transitional justice, peacebuilding and development are dynamically realised over time. It argues that for transitional justice to be even minimally transformative, it must be embedded in top-down developmental institutions of government sufficiently robust to implement recommendations. It must also be embedded in bottom-up developmental coalitions whose everyday political contests can shape the structure and effects of these institutions over time.

scholarly journals Does Corporate Tax Rate Affect FDI? Case Study of Core European Countries

2015 ◽  
Vol 11 (2) ◽  
pp. 143-151 ◽  
Author(s):  
Nahid Kalbasi Anaraki
Keyword(s):  
Fixed Effect Model ◽  
European Countries ◽  
Corporate Tax ◽  
Tax Rate ◽  
Effect Model ◽  
Tax Regimes ◽  
Macroeconomic Fundamentals ◽  
The Impact

Though there is a huge amount of literature on the determinants of FDI, only a few studies have examined the impact of corporate tax rate on FDI inflow to core European countries. Indeed, European countries have experienced a huge difference in their ability to attract FDI and we suspect this is due to different tax regimes. Though traditional view has focused on the role of macroeconomic fundamentals on capital flow, more recent studies have emphasized on the impact of corporate tax rate. The question of the sensitivity of FDI to corporate tax rate is so far an uncertain empirical issue as some find evidence in the importance of tax rate others argue that countries with higher tax rate have attracted more FDI. This paper investigates whether corporate tax rate dominates the role of other macroeconomic fundamentals in shaping FDI to selected core European countries. Using panel data and fixed effect model for the period of 1990-2015 this study concludes that corporate tax rate plays a more important role than economic fundamentals in affecting FDI flow to  core European countries; and that is why France’s economy has stayed back of other core European countries in attracting FDI inflow.

Overcoming Intersectional Barriers

2016 ◽  
pp. 164-190
Author(s):  
Sara L. Parker ◽  
Kay Standing
Keyword(s):  
Life Experiences ◽  
Future Research ◽  
Key Factors ◽  
Policy Makers ◽  
Key Factor ◽  
Women's Lives ◽  
Just Society ◽  
Set Up ◽  
The Impact ◽  
Research And Policy

This chapter discusses the complexity and challenges of exploring the impact of gender on women's ability to realise their potential in Nepal. It demonstrates the limitations of using binary divisions to exploring ‘gender' as a key factor that impacts upon women's lives. By analysing interviews with ‘inspirational' women in Nepal conducted between 2009 and 2012 the chapter highlights the importance of exploring intersectional factors that also influenced women's life experiences. Based on interviews with 34 ‘inspirational' women in Nepal the chapter explores how the term ‘inspirational' is defines and discusses the range of work being done by so many women in Nepal that is truly inspiring. Through a discourse analysis of their stories of childhood and education we can see what key factors have played a role in enabling these women to realise their potential and to overcome intersectional barriers to work in a range of diverse positions, from the first female District Development Officer to the first women to gain her doctorate from overseas, to women who have set up NGOS working towards a more equitable and just society to others who have set up their own businesses or becoming leading academics. The conclusion draws together some key recommendations for future research and policy makers as well as those seeking to promote more equitable sustainable development that truly includes women in the process as autonomous, heterogeneous actors in the development process

scholarly journals Neighborhood effects and housing vouchers

2021 ◽  
Vol 12 (4) ◽  
pp. 1307-1346
Author(s):  
Morris A. Davis ◽  
Jesse Gregory ◽  
Daniel A. Hartley ◽  
Kegon T. K. Tan
Keyword(s):  
Los Angeles ◽  
Neighborhood Effects ◽  
Location Choice ◽  
Optimal Location ◽  
Location Decisions ◽  
Policy Makers ◽  
Housing Vouchers ◽  
Moving To Opportunity ◽  
Adult Earnings ◽  
The Impact

Researchers and policy makers have explored the possibility of restricting the use of housing vouchers to neighborhoods that may positively affect the outcomes of children. Using the framework of a dynamic model of optimal location choice, we estimate preferences over neighborhoods of likely recipients of housing vouchers in Los Angeles. We combine simulations of the model with estimates of how locations affect adult earnings of children to understand how a voucher policy that restricts neighborhoods in which voucher‐recipients may live affects both the location decisions of households and the adult earnings of children. We show the model can nearly replicate the impact of the Moving to Opportunity experiment on the adult wages of children. Simulations suggest a policy that restricts housing vouchers to the top 20% of neighborhoods maximizes expected aggregate adult earnings of children of households offered these vouchers.

Overcoming Intersectional Barriers

2019 ◽  
pp. 388-410
Author(s):  
Sara L. Parker ◽  
Kay Standing
Keyword(s):  
Life Experiences ◽  
Future Research ◽  
Key Factors ◽  
Policy Makers ◽  
Key Factor ◽  
Women's Lives ◽  
Just Society ◽  
Set Up ◽  
The Impact ◽  
Research And Policy

This chapter discusses the complexity and challenges of exploring the impact of gender on women's ability to realise their potential in Nepal. It demonstrates the limitations of using binary divisions to exploring ‘gender' as a key factor that impacts upon women's lives. By analysing interviews with ‘inspirational' women in Nepal conducted between 2009 and 2012 the chapter highlights the importance of exploring intersectional factors that also influenced women's life experiences. Based on interviews with 34 ‘inspirational' women in Nepal the chapter explores how the term ‘inspirational' is defines and discusses the range of work being done by so many women in Nepal that is truly inspiring. Through a discourse analysis of their stories of childhood and education we can see what key factors have played a role in enabling these women to realise their potential and to overcome intersectional barriers to work in a range of diverse positions, from the first female District Development Officer to the first women to gain her doctorate from overseas, to women who have set up NGOS working towards a more equitable and just society to others who have set up their own businesses or becoming leading academics. The conclusion draws together some key recommendations for future research and policy makers as well as those seeking to promote more equitable sustainable development that truly includes women in the process as autonomous, heterogeneous actors in the development process

scholarly journals A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING

2013 ◽  
Vol 12 (1) ◽  
pp. 95
Author(s):  
Neelam Goela ◽  
Jayne E. Bisman
Keyword(s):  
Decision Making ◽  
Trend Analysis ◽  
Research Agenda ◽  
Statistical Data ◽  
Purchase Decision ◽  
Dimensional Model ◽  
Policy Makers ◽  
Financial Factors ◽  
Tax Regimes ◽  
The Impact

<p>Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis for examining and discussing these factors within the context of the international literature on leasing. The trend analysis and literature review provided evidence to suggest that much of the conventional, theoretical wisdom concerning the factors important in lease versus borrow and buy decisions may be overemphasised, particularly that related to the influence of accounting treatments and the impact of tax regimes on leasing. Based on the review we develop and describe a constituted, multi-dimensional model of lease decision-making and offer suggestions for the development of improved lease or purchase decision frameworks and for further research in the area that will be more capable of handling this multi-dimensionality. Application of this knowledge will advance the research agenda, improve the decisions of lessees, benefit lessors who provide lease finance, and direct accounting policy makers.</p>

Impact of external currency exposures on macroeconomic policies

2020 ◽  
pp. 23-40
Author(s):  
I. V. Prilepskiy
Keyword(s):  
Monetary Policy ◽  
Exchange Rate ◽  
Positive Impact ◽  
Exchange Rate Regime ◽  
Macroeconomic Policies ◽  
Panel Regressions ◽  
Financial Account ◽  
Currency Exposure ◽  
Cross Country ◽  
The Impact

Based on cross-country panel regressions, the paper analyzes the impact of external currency exposures on monetary policy, exchange rate regime and capital controls. It is determined that positive net external position (which, e.g., is the case for Russia) is associated with a higher degree of monetary policy autonomy, i.e. the national key interest rate is less responsive to Fed/ECB policy and exchange rate fluctuations. Therefore, the risks of cross-country synchronization of financial cycles are reduced, while central banks are able to place a larger emphasis on their price stability mandates. Significant positive impact of net external currency exposure on exchange rate flexibility and financial account liberalization is only found in the context of static models. This is probably due to the two-way links between incentives for external assets/liabilities accumulation and these macroeconomic policy tools.

Markets for Purchased Farm Inputs

2005 ◽  
pp. 60-71
Author(s):  
E. Serova ◽  
O. Shick
Keyword(s):  
Agricultural Policy ◽  
Financial Constraints ◽  
Information Sources ◽  
Animal Feed ◽  
Government Policies ◽  
Market Institutions ◽  
Policy Makers ◽  
Government Organizations ◽  
The Impact ◽  
Farm Inputs

Russian policy makers argue that agriculture suffers from decapitalization due to financial constraints faced by producers. This view is the basis for the national agricultural policy, which emphasizes reimbursement of input costs and substitutes government and quasi-government organizations for missing market institutions. The article evaluates the availability of purchased farm inputs, the efficiency of their use, the main problems in the emergence of market institutions, and the impact of government policies. The analysis focuses on five groups of purchased inputs: farm machinery, fertilizers, fuel, seeds, and animal feed. The information sources include official statistics and data from two original surveys.

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