CESifo DICE Report最新文献

Work and well-being 工作与幸福

CESifo DICE Report Pub Date : 2019-03-27 DOI: 10.1057/9780230363038.0006

Andrew M. Bryce

引用次数: 6

Integrating Older Employees into the Labour Market – Evidence from a German Labour Market Programme 将老年雇员融入劳动力市场——来自德国劳动力市场计划的证据

CESifo DICE Report Pub Date : 2015-01-01 DOI: 10.15496/publikation-9493

Bernhard Boockmann, Tobias Brändle

引用次数: 1

How Does Firm Heterogeneity Affect International Tax Policy 企业异质性如何影响国际税收政策

CESifo DICE Report Pub Date : 2015-01-01 DOI: 10.5282/UBM/EPUB.27299

Andreas Haufler, Dominika Langenmayr

{"title":"How Does Firm Heterogeneity Affect International Tax Policy","authors":"Andreas Haufler, Dominika Langenmayr","doi":"10.5282/UBM/EPUB.27299","DOIUrl":"https://doi.org/10.5282/UBM/EPUB.27299","url":null,"abstract":"Firms - even in a narrowly defined sector - differ vastly in their size and productivity (Bernard, Jensen, Redding and Schott 2007). A firm at the 90th percentile of the productivity distribution produces almost twice as much output with the same inputs as a firm at the 10th percentile of the productivity distribution (Syverson 2011). This empirically observed heterogeneity has become a core element of recent theoretical and empirical research in many sub-disciplines of economics, such as the international trade literature (based on the seminal theoretical contribution by Melitz 2003). Clearly, the heterogeneity of firms is also relevant to the proper and well-targeted design of international corporate tax policy. Nevertheless, the existing theoretical literature on international corporate taxation has largely been confined to settings where all firms are identical. In this contribution we report on the still relatively small strand of theoretical research that incorporates firm heterogeneity into models of tax policy towards mobile, multinational firms. The issues addressed by this strand of research are both positive and normative. The positive questions are whether firm heterogeneity can help to explain the tax reforms that we have observed in recent decades, and whether it can contribute to our understanding of firms’ reactions to tax policy. From a normative perspective, firm heterogeneity raises the question of whether firms with different levels of productivity should be taxed differently under an optimized corporate tax scheme, and what this differentiation should look like.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"13 1","pages":"57-62"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71099634","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: 3

Provably Total Functions of Arithmetic with Basic Terms 基本项算术的可证明全函数

CESifo DICE Report Pub Date : 2012-01-05 DOI: 10.4204/EPTCS.75.3

E. Makarov

引用次数: 0

Implicit complexity for coinductive data: a characterization of corecurrence 共归纳数据的隐式复杂度:共递归的表征

CESifo DICE Report Pub Date : 2012-01-05 DOI: 10.4204/EPTCS.75.1

D. Leivant, Ramyaa Ramyaa

引用次数: 4

A type system for PSPACE derived from light linear logic 一种基于轻线性逻辑的PSPACE类型系统

CESifo DICE Report Pub Date : 2012-01-05 DOI: 10.4204/EPTCS.75.4

Lucien Capedevielle

引用次数: 0

Sublogarithmic uniform Boolean proof nets 次对数一致布尔证明网

CESifo DICE Report Pub Date : 2011-04-02 DOI: 10.4204/EPTCS.75.2

Clément Aubert

引用次数: 4

General Ramified Recurrence is Sound for Polynomial Time 一般分支递归对多项式时间是可靠的

CESifo DICE Report Pub Date : 2010-05-04 DOI: 10.4204/EPTCS.23.4

Ugo Dal Lago, S. Martini, M. Zorzi

引用次数: 11

Safe Recursion on Notation into a Light Logic by Levels 轻逻辑级别符号的安全递归

CESifo DICE Report Pub Date : 2010-05-04 DOI: 10.4204/EPTCS.23.5

Luca Roversi, Luca Vercelli

{"title":"Safe Recursion on Notation into a Light Logic by Levels","authors":"Luca Roversi, Luca Vercelli","doi":"10.4204/EPTCS.23.5","DOIUrl":"https://doi.org/10.4204/EPTCS.23.5","url":null,"abstract":"We embed Safe Recursion on Notation (SRN) into Light Affine Logic by Levels ( LALL), derived from the logic ML 4 . LALL is an intuitionistic deductive system, with a polynomial ti me cut elimination strategy. The embedding allows to represent every term t of SRN as a family of nets hdte l il2N in LALL. Every net dte l in the family simulates t on arguments whose bit length is bounded by the integer l. The embedding is based on two crucial features. One is the recursive type in LALL that encodes Scott binary numerals, i.e. Scott words, as nets. Scott words represent the arguments of t in place of the more standard Church binary numerals. Also, the embedding exploits the “fuzzy” borders of paragraph boxes that LALL inherits from ML 4 to “freely” duplicate the arguments, especially the safe ones, of t. Finally, the type of dte l depends on the number of composition and recursion schemes used to define t, namely the structural complexity of t. Moreover, the size of dte l is a polynomial in l, whose degree depends on the structural complexity of t. So, this work makes closer both the predicative recursive theoretic principle s SRN relies on, and the proof theoretic one, called stratification, at the base of Light Linear Logic.","PeriodicalId":35380,"journal":{"name":"CESifo DICE Report","volume":"82 1","pages":"63-77"},"PeriodicalIF":0.0,"publicationDate":"2010-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75957397","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: 7

Church => Scott = Ptime: an application of resource sensitive realizability Church => Scott = Ptime:一个资源敏感可变现的应用

CESifo DICE Report Pub Date : 2010-05-04 DOI: 10.4204/EPTCS.23.3

Aloïs Brunel, K. Terui

引用次数: 13