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  • 1
    Digitale Medien
    Digitale Medien
    The Economics of Workaholism: We Should Not Have Worked on This Paper (2008)
    Berkeley, Calif. : Berkeley Electronic Press (now: De Gruyter)
    The @B.E. journal of economic analysis & policy 8.2008, 1, art3 
    Details
    ISSN: 1555-0494
    Quelle: Berkeley Electronic Press Academic Journals
    Thema: Wirtschaftswissenschaften
    Notizen: A large literature examines the addictive properties of such behaviors as smoking, drinking alcohol, gambling and eating. We argue that for some people addictive behavior may apply to a much more central aspect of economic life: working. Although workaholism raises some of the same health-related concerns as other addictions, compared to most of the more familiar addictions it is more likely to be a problem of higher-income individuals and is more likely to generate negative spillovers onto individuals around the workaholic. Using the Retirement History Survey and the Panel Study of Income Dynamics, we show that high-income, highly educated people exhibit behavior that is consistent with workaholism with regard to retiring-they are more likely to postpone earlier plans for retirement. The theory and evidence suggest that the presence of workaholism calls for a more progressive income tax system than otherwise, although other more targeted policies may be part of optimal policy.
    Materialart: Digitale Medien
    URL: http://www.bepress.com/bejeap/vol8/iss1/art3
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  • 2
    Digitale Medien
    Digitale Medien
    The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications (1995)
    Springer
    International tax and public finance 2 (1995), S. 37-53 
    Details
    ISSN: 1573-6970
    Schlagwort(e): taxation ; compliance costs ; multinational corporations
    Quelle: Springer Online Journal Archives 1860-2000
    Thema: Wirtschaftswissenschaften
    Notizen: Abstract This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1007/BF00873106
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  • 3
    Digitale Medien
    Digitale Medien
    Free trade taxation and protectionist taxation (1995)
    Springer
    International tax and public finance 2 (1995), S. 471-489 
    Details
    ISSN: 1573-6970
    Schlagwort(e): taxation ; international trade
    Quelle: Springer Online Journal Archives 1860-2000
    Thema: Wirtschaftswissenschaften
    Notizen: Abstract The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added (axes, integration, income shifting, and the choice of worldwide or territorial system of taxes. Compatibility with free trade is not the only standard against which to judge an international tax system. Nevertheless, as national economies become more integrated the importance of international taxation for the efficient functioning of capital markets will become a central policy issue.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1007/BF00872778
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