Corporate Income Taxation of Multinationals and Fiscal Equalization

Liesegang, Caterina; Runkel, Marco

doi:10.2139/ssrn.1447251

SSRN Journal

2009

DOI: 10.2139/ssrn.1447251

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Corporate Income Taxation of Multinationals and Fiscal Equalization

Caterina Liesegang

Marco Runkel

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Cited by 15 publications

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Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

Slemrod

2010

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics Abstract It is entirely appropriate that the study of public finance take seriously "behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether individuals are susceptible to manipulation, or even exploitation, by the people who comprise the state. In this essay I address one aspect of this issue -how it affects an economic analysis of tax systems. In addressing this task I ask, and offer some tentative answers to, what is distinctive about behavioral tax economics as a sub-field of behavioral economics and as a sub-field of tax economics. Terms of use: Documents in EconStor mayJEL Code: H20, H27.

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Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

Slemrod

2010

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Growth and Earnings Persistence in Banking Firms: A Dynamic Panel Investigation

2009

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Voting on Punishment Systems within a Heterogeneous Group

Noussair

Tan

2009

SSRN Journal

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We consider a voluntary contributions game, in which players may punish others after contributions are made and observed. The productivity of contributions, as captured in the marginal-per-capita return, differs among individuals, so that there are two types: high and low productivity. Every two or eight periods, depending on the treatment, individuals vote on a punishment regime, in which certain individuals are permitted, but not required, to have punishment directed toward them. The punishment system can condition on type and contribution history. The results indicate that the most effective regime, in terms of contributions and earnings, is one that allows punishment of low contributors only, regardless of productivity. Nevertheless, only a minority of sessions converge to this system, indicating a tendency for the voting process to lead to suboptimal institutional choice.JEL Classification: C92, D74, H41

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Corporate Income Taxation of Multinationals and Fiscal Equalization

Cited by 15 publications

References 65 publications

Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

Growth and Earnings Persistence in Banking Firms: A Dynamic Panel Investigation

Voting on Punishment Systems within a Heterogeneous Group

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