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31.
On Corporate Tax Asymmetries and Neutrality 总被引:2,自引:0,他引:2
Paolo Panteghini 《The German Economic Review》2001,2(3):269-286
This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed. Unlike symmetric tax systems, the scheme proposed is neutral with respect not only to income uncertainty but also to policy uncertainty. 相似文献
32.
Paolo Trabucchi 《Review of Political Economy》2013,25(2):169-188
Some writings of the early 1930s by Dennis Robertson and John Hicks present, with a clarity not easily found elsewhere, the reasons why marginalist economists, who until recent decades normally treated capital as a single magnitude, were in fact compelled to do so. This paper focuses on a first reason that emerges from these writings: namely the fact that only this treatment of capital can lend plausibility to the notion of substitutability between factors of production on which the orthodox theory of distribution is built. 相似文献
33.
Dario Barbieri Davide Galli Paolo Fedele Edoardo Ongaro 《Financial Accountability and Management》2013,29(1):26-49
The creation of agencies has been and still is a widespread trend in the public sector: governments in many countries often establish semi‐autonomous single‐purpose organizations to carry out a wide range of functions and tasks. The trend to autonomization is problematic as it affects public sector's governance: several bodies operate partly autonomously from the core elective government, and are sometimes loosely coupled with their ‘parent’ administration. Consequently, analysing the drivers of agencies’ autonomy is a crucial issue for public management. This paper, in the light of some major contributions in organizational science, assumes that agencies’ autonomy is influenced by factors that affect post‐delegation relationships: agencies’ structure, culture and nature of the tasks executed. The study was aimed at testing a range of hypotheses about the autonomy of public agencies, using for this purpose the so‐far not investigated case of Italy–much in the spirit of the accumulation of knowledge in an area of public management. Results do not provide any strikingly counter‐intuitive finding, but a mix of confirmations and disconfirmations of previous findings that allow a finer‐grained analysis on the determinants of agency autonomy. 相似文献
34.
In this paper, we investigate gender differences in workers’ career development within and outside the firm to explain the existence of gender wage gaps. Using Danish employer–employee matched data, we find that good female workers are more likely to move to better firms than men but are less likely to be promoted. Furthermore, these differences in career advancement widen after the first child is born. Our findings suggest that career impediments in certain firms cause the most productive female workers to seek better jobs in firms in which there is less gender bias. 相似文献
35.
Paolo Mancuso 《International Journal of Production Economics》2012,135(2):762-770
In regulating the telecommunications industry, the separation between network and retail functions, which is designed to countervail the market power of incumbent operators, is a relevant issue. Despite its importance, little empirical research has addressed the effects of such a separation. Accordingly, this paper provides insights into the consequences of the Italian communications regulatory authority's (AgCom) decision to impose this type of separation on the incumbent telecommunications operator, Telecom Italia. In particular, the studied separation is between the firm's network-related functions, and those used for provision of its communication services. The present research finds that the type of separation implemented by AgCom allows a provider to maintain the advantages of operational scale in its network structure without dampening competition in the existing market for communications services. The study also offers further empirical evidence on the advantages of a composite vs. translog function in analyzing the multiproduct cost structure of a telecommunications operator. 相似文献
36.
37.
Paolo Bianchi Bruno Deschamps Khurshid M. Kiani 《Review of International Economics》2015,23(2):361-378
This paper investigates the relationship between financial institutions' expectations of the current account and the fiscal balance. Using professional macroeconomic forecasts for the G‐7 countries, we find a positive relationship between forecasts of the cyclically adjusted fiscal balance deficit and forecasts of the current account deficit, indicating that professional forecasts embody links implied by the twin deficits hypothesis. In assessing the relationship between the forecasts of the fiscal deficit and the current account, we find that forecasters correctly make the distinction between the effect of fiscal policy and automatic stabilizers. 相似文献
38.
This paper proposes two new indices of relative deprivation, derived from an extension of the concept of generalized Gini to the measurement of distributional change. Population- and income-weighted relative deprivation indices are then defined and, using panel data from the Consortium of Household Panels for European Socio-Economic Research (CHER), we check which of the various ways of defining individual deprivation best fits the answers given by individuals on the degree of their satisfaction with income. We find that the deprivation indices proposed are consistently and negatively correlated with income satisfaction as reported by respondents, that income weighted measures fit better than population weighted measures and that this fit improves with countries that experienced deep institutional changes such as the transitional economies of Eastern Europe. 相似文献
39.
Intermediation Can Replace Certification 总被引:2,自引:0,他引:2
We consider a market in which consumers do not have perfect information about product quality. Producers can perfectly reveal that a good is of high quality through certification, which entails socially wasteful costs. Firms can choose whether to sell through an intermediary or to sell independently (vertical integration). We show that multibrand retailing, which leads to a redistribution of profits but not to social costs, can fully or partially replace certification by signaling product quality. Renting the image of a competing high-quality brand is shown to be an outcome that can be sustained through intermediation. 相似文献
40.
Massimiliano Marzo Ingvar Strid Paolo Zagaglia 《Structural Change and Economic Dynamics》2009,20(4):288-300
The proponents of the ‘opportunistic’ approach to disinflation suggest that, when inflation is close to the target, the central bank should not counteract inflationary pressures. Orphanides and Wilcox (2002) formalize this idea through a simple policy rule that prescribes a nonlinear adjustment to a history-dependent target for inflation. This embodies a regime change in monetary policy, which reacts to inflation only when this is far from the inflation target. Here we study the opportunistic approach in a New-Keynesian model with sizeable nominal and real rigidites in the form of a positive money demand and adjustment costs for investment. We find that the welfare gains delivered by the opportunistic rule arise from the time-varying inflation target, when welfare is measured by a quadratic approximation of household utility. The nonlinear zone of inaction on inflation improves welfare outcomes only when a central bank loss function with the absolute value of the output gap is used, as proposed by Orphanides and Wilcox (2002). 相似文献