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Indirect Fiscal Effects of Long-Term Care Insurance 长期护理保险的间接财政效应
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-09-08 DOI: 10.2139/ssrn.2706578
J. Geyer, P. Haan, T. Korfhage
{"title":"Indirect Fiscal Effects of Long-Term Care Insurance","authors":"J. Geyer, P. Haan, T. Korfhage","doi":"10.2139/ssrn.2706578","DOIUrl":"https://doi.org/10.2139/ssrn.2706578","url":null,"abstract":"Informal care by close family members is the main pillar of most longterm care systems. However, due to demographic ageing the need for long-term care is expected to increase while the informal care potential is expected to decline. From a budgetary perspective, informal care is often viewed as a cost-saving alternative to subsidized formal care. This view, however neglects that many family carers are of working age and face the difficulty to reconcile care and paid work which might entail sizable indirect fiscal effects related to forgone tax revenues, lower social security contributions and higher transfer payments. In this paper we use a structural model of labor supply and the choice of care arrangement to quantify these indirect fiscal effects of informal care. Moreover based on the model we discuss the fiscal effects related to non-take up of formal care.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"532 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130294234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 16
Dips and Floors in Workplace Training: Gender Differences and Supervisors 职场培训中的低谷与低谷:性别差异与主管
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-09-01 DOI: 10.1111/sjpe.12080
Bernd Fitzenberger, Grit Muehler
{"title":"Dips and Floors in Workplace Training: Gender Differences and Supervisors","authors":"Bernd Fitzenberger, Grit Muehler","doi":"10.1111/sjpe.12080","DOIUrl":"https://doi.org/10.1111/sjpe.12080","url":null,"abstract":"type=\"main\" xml:id=\"sjpe12080-abs-0001\"> This article provides a detailed decomposition analysis of the gender differences in workplace training throughout the working life with a particular focus on parental leave and supervisors using personnel records from a large German firm. Females obtain less training during the early career, and more at higher age. The timing of the training gap seems to be driven by diverging career paths associated with employment interruptions. However, we find no evidence for catching-up effects after parental leave. Furthermore, including supervisor-fixed effects cannot explain the gender differences in training. The training of both male and female employees is positively associated with the training of the supervisor.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124047683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 16
Impacts on Poverty of Removing Fuel Import Subsidies in Nigeria 尼日利亚取消燃料进口补贴对贫困的影响
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-07-24 DOI: 10.1596/1813-9450-7376
K. Siddig, P. Minor, H. Grethe, Angel H. Aguiar, T. Walmsley
{"title":"Impacts on Poverty of Removing Fuel Import Subsidies in Nigeria","authors":"K. Siddig, P. Minor, H. Grethe, Angel H. Aguiar, T. Walmsley","doi":"10.1596/1813-9450-7376","DOIUrl":"https://doi.org/10.1596/1813-9450-7376","url":null,"abstract":"The petroleum sector contributes substantially to the Nigerian economy; however, the potential benefits are diminished because of the existence of significant subsidies on imports of petroleum products. Subsidies on imported petroleum products are considered to be an important instrument for keeping fuel prices, and hence the cost of living, low. The costs of these subsidies, however, have risen dramatically in recent years along with increased volatility in world petroleum and petroleum product prices and increased illegal exportation of subsidized petroleum products into neighboring countries. Removing the subsidy on fuel is one of the most contentious socioeconomic policy issues in Nigeria today. In this paper, an economy-wide framework is used to identify the impact of removing the fuel subsidy on the Nigerian economy and investigate how alternative policies might be used to meet socioeconomic objectives related to fuel subsidies. The results show that although a reduction in the subsidy generally results in an increase in Nigeria’s gross domestic product, it can have a detrimental impact on household income, and in particular on poor households. Accompanying the subsidy reduction with income transfers aimed at poor households or domestic production of petroleum products can alleviate the negative impacts on household income.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129885027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Women as Policy Makers and Donors: Female Legislators and Foreign Aid 妇女作为决策者和捐助者:女立法者和外援
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-07-01 DOI: 10.2139/ssrn.2435342
Daniel L. Hicks, Joan Hamory, Beatriz Maldonado
{"title":"Women as Policy Makers and Donors: Female Legislators and Foreign Aid","authors":"Daniel L. Hicks, Joan Hamory, Beatriz Maldonado","doi":"10.2139/ssrn.2435342","DOIUrl":"https://doi.org/10.2139/ssrn.2435342","url":null,"abstract":"This paper investigates whether the gender composition of national legislatures in donor countries impacts the level, composition, and pattern of foreign aid. We provide evidence that the election of female legislators leads countries to increase aid both in total and as a percentage of GDP. Consistent with existing research examining domestic expenditures, we find that the empowerment of women in national legislatures is associated with a reallocation of aid flows in favor of education and health-related projects. These increased flows occur predominately through bilateral aid and reflect a redistribution of aid toward developing countries.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128285797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 51
Dodging Repatriation Tax: Evidence from the Domestic Mergers and Acquisitions Market 逃避汇回税:来自国内并购市场的证据
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-06-01 DOI: 10.2139/ssrn.2556519
Xiumin Martin, Maryjane R. Rabier, Emanuel Zur
{"title":"Dodging Repatriation Tax: Evidence from the Domestic Mergers and Acquisitions Market","authors":"Xiumin Martin, Maryjane R. Rabier, Emanuel Zur","doi":"10.2139/ssrn.2556519","DOIUrl":"https://doi.org/10.2139/ssrn.2556519","url":null,"abstract":"U.S. multinational corporations (MNCs) pay taxes upon repatriation of foreign earnings. This paper investigates whether MNCs facing higher repatriation tax costs are more likely to engage in tax avoidance strategies involving domestic acquisitions. We find that MNCs with higher levels of repatriation tax costs are more likely to engage in both domestic and foreign acquisitions. Furthermore, the positive association between repatriation tax costs and the likelihood of domestic acquisitions is driven by stock-financed acquisitions, and strong corporate governance strengthens this positive relationship. Our findings suggest that domestic acquisitions are a prevalent way for MNCs to access cash trapped overseas.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130237048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
The Socioeconomic Impacts of Energy Reform in Tunisia: A Simulation Approach 突尼斯能源改革的社会经济影响:模拟方法
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-06-01 DOI: 10.1596/1813-9450-7312
J. Cuesta, AbdelRahmen El Lahga, Gabriel Lara Ibarra
{"title":"The Socioeconomic Impacts of Energy Reform in Tunisia: A Simulation Approach","authors":"J. Cuesta, AbdelRahmen El Lahga, Gabriel Lara Ibarra","doi":"10.1596/1813-9450-7312","DOIUrl":"https://doi.org/10.1596/1813-9450-7312","url":null,"abstract":"Tunisian social development policy making has always counted on energy subsidies to play a pivotal role. Due to the increasingly unsustainable budget implications, a new strategy has begun to reform the subsidy system in the energy sector while striking a balance between improving fiscal and equity considerations without increasing social tensions. This paper presents an analysis of the fiscal and distributive consequences of the changes to the subsidy setup announced by the government at the end of 2014. The results show that raising electricity prices for consumers and removing subsidies for other energy sources would lead to a short-term increase in the poverty rate of 2.5 percentage points. In addition, compensation mechanisms that could be readily implemented (such as universal coverage or building on the existing health cards system) will not bring substantive counterweight to the increased poverty, even if all savings of reforms could be perfectly channeled as cash transfers. The analysis suggests that bold reforms of energy subsidies need to be accompanied by equally bold improvements to the targeting schemes of public spending if poverty and disparities are to be substantively reduced.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"22 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133043046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation? 成本分担协议与公平标准:法律解释问题?
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-05-10 DOI: 10.5744/ftr.2016.1032
Sienna Carly White
{"title":"Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation?","authors":"Sienna Carly White","doi":"10.5744/ftr.2016.1032","DOIUrl":"https://doi.org/10.5744/ftr.2016.1032","url":null,"abstract":"\"'When I use a word,' Humpty Dumpty said, in rather a scornful tone, 'itmeans just what I choose it to mean -neither more nor less.''The question is,' said Alice, 'whether you can make words mean so manydifferent things. '\"'-LEWIS CARROLL, THROUGH THE LOOKING-GLASS","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132513306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
A Centralized Approach to Modelling Collective Household Decisions: Some Preliminary Results 一个集中的方法来模拟集体家庭决策:一些初步结果
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-02-14 DOI: 10.2139/ssrn.2564966
R. Aaberge, U. Colombino, F. Perali
{"title":"A Centralized Approach to Modelling Collective Household Decisions: Some Preliminary Results","authors":"R. Aaberge, U. Colombino, F. Perali","doi":"10.2139/ssrn.2564966","DOIUrl":"https://doi.org/10.2139/ssrn.2564966","url":null,"abstract":"Empirical models of labour supply adopting the collective approach have commonly used the decentralized representation and a reduced form specification of the sharing rule. This procedure has two crucial drawbacks that in principle make it inappropriate for the very same type of applications that are thought to be mostly relevant for this family of models, i.e. tax reform simulations. The first problem concerns the decentralized representation. The possibility of decentralizing the maximization of household welfare rests on the convexity of the budget sets. However, both the actual tax systems and the tax reforms might imply significant non-convexities: this makes the decentralized representation in general inappropriate both for estimation and for simulation. The second problem concerns the specification of the sharing rule, which typically is not a structural one, but rather a reduced form, e.g. a combination of exogenous variables (wage rates, unearned incomes etc.). Such a specification might provide a reasonable approximation to the current intra-household allocation choices under the current tax rule, but in general it cannot be used for simulating the effects of a different tax rule. Analogously, the sharing rule in general will be different depending on whether both partners work or not. We propose – and illustrate with some preliminary results – a model that permits the estimation of a structural sharing rule.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129171117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Location Savings: International and Indian Perspective 地点节约:国际和印度的视角
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-01-31 DOI: 10.54648/taxi2015016
P. Jain, V. Chand
{"title":"Location Savings: International and Indian Perspective","authors":"P. Jain, V. Chand","doi":"10.54648/taxi2015016","DOIUrl":"https://doi.org/10.54648/taxi2015016","url":null,"abstract":"Outsourcing of operations from high cost countries to low cost countries has given birth to the location savings concept. Overtime, a related broader concept of location specific advantages (LSA) has emerged, the exploitation of which gives rise to location rents. The determination and allocation of location savings/LSA and rents is a key TP issue - especially in developing countries. This article outlines the approach expressed on the aforementioned issue, in the US TP regulations (and court practise), OECD TP Guidelines and the UN TP Manual. Thereafter, the approach of the Indian tax administration and Courts is scrutinized in light of the international guidance. Finally, the authors provide their view on the road ahead for determination and allocation of location savings.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130531010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Taxation and Inequality in Canada and the United States: Two Stories or One? 加拿大和美国的税收和不平等:两个故事还是一个故事?
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2015-01-01 DOI: 10.60082/2817-5069.2815
R. Bird, Eric M. Zolt
{"title":"Taxation and Inequality in Canada and the United States: Two Stories or One?","authors":"R. Bird, Eric M. Zolt","doi":"10.60082/2817-5069.2815","DOIUrl":"https://doi.org/10.60082/2817-5069.2815","url":null,"abstract":"Canada and the United States have both experienced a substantial increase in income inequality over the last several decades. In this article, we examine the complex interaction of income inequality with tax and transfer systems in Canada and the United States. We begin by comparing the data on taxation and expenditure to understand the similarities and differences between the two countries. We then consider how changes to tax and transfer policies have affected the levels of inequality in both countries. The article concludes by offering some policy recommendations that each country may consider to address the increasing levels of inequality.","PeriodicalId":282044,"journal":{"name":"Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132958549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
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