Social and Behavioral Sciences Commons^™

Cartelizing Taxes: Understanding The Oecd’S Campaign Against “Harmful Tax Competition”, Lotta Moberg, Andrew P. Morriss

Andrew P. Morriss

Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax competition and increasing automatic exchanges of tax information. In this paper we analyze the reasons for this shift in policy focus. After describing the history of the OECD’s work on taxation, we examine the OECD’s project against “harmful tax competition” as it has played out since its launch in …

States Without Romance, Richard Adelstein

Richard Adelstein

A short appreciation of Buchanan and Tullock's The Calculus of Consent (1962).

Radical Labor Economics, Labor History, And Employment Relations: The State Of The Conversation, Richard P. Mcintyre

RICHARD P MCINTYRE

Radical labor economists could benefit from closer reading of the new working-class history, and a more historically informed radical labor economics has something to offer employment relations scholars whose project of creating a balanced relationship among the social partners seemingly lies in ruins. Employment relations scholarship in turn provides a model for careful, institutionally rich, and politically engaged research.

Waste Delinking, Convergence And Spatial Effects, Massimiliano Mazzanti

Massimiliano Mazzanti

No abstract provided.

Information And Extremism In Elections, Raphael Boleslavsky, Christopher Cotton

Raphael Boleslavsky

We show that informative political campaigns can increase political extremism and decrease voter welfare. We present a model of elections in which candidate ideology is strategically selected prior to a campaign which reveals information about candidate quality. Documented means by which campaigns can harm voters are not present in our model; special interest groups, fundraising, and biased or private information are not part of the analysis. Even under these optimistic assumptions, we establish that informative campaigns have negative consequences. We discuss implications regarding media coverage, the number of debates, and campaign finance reform.

Territorial Tax System Reform And Corporate Financial Policies, Matteo Arena, George Kutner

Matteo P. Arena

We examine the effect of a permanent change to a country corporate income repatriation tax system on corporate financial policies. In 2009 Japan and the U.K. switched from a worldwide to a territorial system for the taxation of repatriated foreign earnings. The new system effectively reduced the tax liabilities of most multinational firms when repatriating earnings. We find that after the change firms accumulate less cash, pay out larger amounts through dividends and share repurchases, and invest less abroad. We do not find that the tax system change has significantly affected domestic investments even when controlling for capital constraints.

The Rise Of Planning In Industrial America, 1865-1914

Richard Adelstein

How American firms grew very large after the Civil War, and how Americans responded to them.

Geen Grenzen Aan De Groei: De Belgische Syndicalisatiegraad In De Jaren 2000, Kurt Vandaele, Jean Faniel

Kurt Vandaele

Aan het begin van de eenentwintigste eeuw daalt de syndicalisatiegraad in heel Europa. Héél Europa? Nee, een klein landje blijft (moedig) weerstand bieden aan deze trend. Het aantal vakbondsleden blijft toenemen in België. Dit geldt voor de drie representatieve vakbondsorganisaties. En, sterker nog, het ledental houdt minstens gelijke tred met de stijging van de ‘afhankelijke’ beroepsbevolking. De syndicalisatiegraad loopt dan ook verder op. Deze bijdrage analyseert de ledencijfers tussen 2001 en 2010 in detail.

Dialogue Between Friedman And Keynes, Howard J. Sherman

HOWARD J SHERMAN

This is an imaginary dialogue between Milton Friedman, the greatest conservative economist of the 20th century, and John Maynard Keynes, the greatest liberal economist of the 20th century.

China’S Tax Policy Response To The Global Financial Crisis, Wei Cui

Wei Cui

VAT reform constituted the most important tax policy action China took during the global financial crisis in 2008-9. If China had had a more typical tax structure, this specific policy instrument (as well as certain others) would not have been available. Conversely, because of the idiosyncrasies of China’s current tax structure, some of the policy measures commonly deployed in other countries also cannot be used. In comparing China and Europe in the tax policies adopted since 2008, therefore, major differences in prior tax structures must be taken into account. There are also two other potential determinants of China’s tax policy. …

Dialogue Between Friedman And Marx On Income Inequality, Howard J. Sherman

HOWARD J SHERMAN

Imaginary dialogue between Milton Friedman, the greatest conservative economist of the 20th century, and Karl Marx, the greatest radical economist, on income inequality.

Introduction To The Special Issue On Manufacturing, Jennifer Clark, Pierre Clavel

Jennifer Clark

An Analysis Of Different Approaches To Women Empowerment: A Case Study Of Pakistan, Amatul R. Chaudhary, Muhammad Irfan Chani, Zahid Pervaiz

Muhammad Irfan Chani