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82 records from EconBiz based on author Name
1. Capital Tax Competition with Heterogeneous Firms and Agglomeration Effects
abstractOur paper extends the capital tax competition literature by incorporating heterogeneous capital and agglomeration. Our model nests the standard tax competition model as well as the special case in which there is agglomeration but no firm/capital heterogeneity and the opposite case, firm heterogeneity with no agglomeration. We build on the existing tax competition literature as well as establish a link between this literature and the more recent work on agglomeration using the new economic geography model. Our main contribution lies in allowing for firm heterogeneity which we show plays a role similar to decreasing returns in regional production
Burbidge, John B.; Cuff, Katherine; Leach, John;2021
Availability: Link Link
Citations: 1 (based on OpenCitations)
2. Using distance functions to derive optimal progressive earnings tax and commodity tax structures
Burbidge, John B.;2018
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
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3. Effective tax and subsidy rates on human capital in Canada
abstractEffective tax and subsidy rates (ETRs and ESRs) on human capital investment via postsecondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not keep pace with rising tuition fees. The change on the tax side was strong enough to dominate the subsidy reduction according to our main results, but disaggregation shows that this result did not hold in all cases. Results are shown for College, Master's, and PhD programs, in addition to Bachelor's degrees. They are also broken down by gender, and are shown for the 25th and 75th percentiles as well as the median. Provincial detail and 1997 results are provided in the case of Bachelor's graduates.
Burbidge, John B.; Collins, Kirk A.; Davies, James B.; Magee, Lonnie;2011
Type: Arbeitspapier; Working Paper; Graue Literatur; Non-commercial literature;
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Link 4. Using Distance Functions to Understand Interest Taxation (Utiliser des fonctions de distance pour comprendre la fiscalité sur les interest)
abstractFrench Abstract: Utiliser des fonctions de distance pour comprendre la fiscalité sur les intérêts. Une des idées de Terence Gorman était que si on veut dériver des règles à propos du taux d'imposition optimal sur des biens, on devrait considérer les quantités consommées comme des instruments. Ce texte construit sur le développement qu'Angus Deaton a proposé de cette idée en utilisant des fonctions de distance. L'auteur identifie les conditions nécessaires et suffisantes pour une imposition uniforme des biens dans un modèle statique, et l'efficacité de diverses structures d'imposition dans un modèle de cycle de vie. On montre aussi que le taux d'imposition optimal sur les intérêts peut être plus élevé quand les élasticités de l'offre de travail (ordinaire ou compensé) sont plus faibles
Burbidge, John B.;2016
Availability: Link
5. Using distance functions to understand interest taxation
Burbidge, John B.;2015
Type: Aufsatz in Zeitschrift; Article in journal;
6. Effective tax and subsidy rates on human capital in Canada
Burbidge, John B.; Collins, Kirk A.; Davies, James B.; Magee, Lonnie;2012
Type: Aufsatz in Zeitschrift; Article in journal;
7. Effective tax and subsidy rates on human capital in Canada
Burbidge, John B.; Collins, Kirk A.; Davies, James B.; Magee, Lonnie;2011
Type: Working Paper;
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8. Effective Tax and Subsidy Rates on Human Capital in Canada
Burbidge, John B.; Collins, Kirk A.; Davies, James B.; Magee, Lonnie;2011
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9. A Coalition-Formation Approach to Equilibrium Federations and Trading Blocs
abstractWe develop a model in which states may choose to form coalitions to capture efficiency gains from policy coordination. Joining a coalition entails setting the policy variable to maximize the coalitions' aggregate payoff at a Nash equilibrium against nonmembers, and to commit to a transfer scheme to share the gains. With two states, the unique equilibrium structure is complete federation; with more than two states, incomplete federation can be the unique equilibrium. Interpreting this result in terms of customs unions, the trend to trading-bloc formation may be equilibrium behavior even with cooperation and transfers within customs unions
Burbidge, John B.; DePater, James A.; Myers, Gordon M.; Sengupta, Abhijit;2013
10. Effective tax and subsidy rates on human capital in Canada
Burbidge, John B.; Collins, Kirk A.; Davies, James B.; Magee, Lonnie;2012
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