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  1. Permanent and transitory responses to capital gains taxes
    evidence from a lifetime exemption in Canada
    Autor*in: Lavecchia, Adam; Tazhitdinova, Alisa
    Erschienen: [2021]
    Verlag:  Department of Economics, McMaster University, Hamilton, Ontario

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 481
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Department of Economics working paper series / McMaster University, Department of Economics ; 2021, 04
    Schlagworte: capital gains tax; real responses; avoidance; re-timing
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  2. Permanent and transitory responses to capital gains taxes: evidence from a lifetime exemption in Canada
    Autor*in: Lavecchia, Adam; Tazhitdinova, Alisa
    Erschienen: April 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Using panel data on a 20% random sample of Canadian taxpayers, we study behavioral responses to the cancellation of a lifetime capital gains exemption that resulted in increased capital gains taxation for some individuals. The unique setting allows... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4
    Fernleihe:
    keine Fernleihe

     

    Using panel data on a 20% random sample of Canadian taxpayers, we study behavioral responses to the cancellation of a lifetime capital gains exemption that resulted in increased capital gains taxation for some individuals. The unique setting allows us to distinguish between short-term avoidance responses and permanent responses to capital gains taxes. We show that the exemption did not change the number of taxpayers reporting positive capital gains, and thus unlikely resulted in increased participation in capital markets. However, the exemption cancellation slightly increased capital gains realizations of the existing traders.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/236362
    Schriftenreihe: Discussion paper series / IZA ; no. 14331
    Schlagworte: capital gains tax; real responses; avoidance; re-timing
    Umfang: 1 Online-Ressource (circa 73 Seiten), Illustrationen
  3. State taxation of nonresident income and the location of work
    Autor*in: Agrawal, David R.; Tester, Kenneth
    Erschienen: [2023]
    Verlag:  Global Labor Organization (GLO), Essen

    Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the... mehr

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 565
    Fernleihe:
    keine Fernleihe

     

    Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34, and consistent with superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top-earners: the spatial relocation of labor supply by nonresidents.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/270736
    Schriftenreihe: GLO discussion paper ; no. 1258
    Schlagworte: state taxes; superstars; taxing the rich; avoidance; mobility; high-frequency labor supply
    Umfang: 1 Online-Ressource (circa 67 Seiten), Illustrationen
  4. State taxation of nonresident income and the location of work
    Autor*in: Agrawal, David R.; Tester, Kenneth
    Erschienen: March 2023
    Verlag:  CESifo, Munich, Germany

    Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34, and consistent with superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top-earners: the spatial relocation of labor supply by nonresidents.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271997
    Schriftenreihe: CESifo working papers ; 10353 (2023)
    Schlagworte: state taxes; superstars; taxing the rich; avoidance; mobility; high-frequency labor supply
    Umfang: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  5. Dangerous waters
    the economic toll of piracy on maritime shipping
    Autor*in: Molina, Renato; Villaseñor-Derbez, Juan Carlos; McDonald, Gavin G.; McDermott, Grant R.
    Erschienen: April 2024
    Verlag:  CESifo, Munich, Germany

    Maritime transport has been historically susceptible to piracy. While broad assessments suggest the impact of modern piracy causes large economic losses, the literature lacks quantification of the magnitude of the costs and the behavioral responses... mehr

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Maritime transport has been historically susceptible to piracy. While broad assessments suggest the impact of modern piracy causes large economic losses, the literature lacks quantification of the magnitude of the costs and the behavioral responses that underpin them. Here, we combine theory and a unique geospatial dataset combining more than 25 million shipping voyages and thousands of pirate encounters across the globe to find that pirate encounters lead to significant and costly avoidance measures. Shippers modify their path along a route to avoid locations with known pirate encounters. This increases voyage distance and duration, which lead to significant increases in fuel and labor costs estimated to be over US$1.5 billion/year. Additionally, emission of CO2, NOx, and SOx due to increased fuel consumption results in environmental damages valued at US$5.1 billion per year. Together, our results provide the first global estimates linking the presence of pirates to individual behaviour and aggregate transportation cost, as well as its environmental impact, with major implications for the shipping industry and maritime security at a global scale.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/296166
    Schriftenreihe: CESifo working papers ; 11077 (2024)
    Schlagworte: piracy; shipping; avoidance
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen