Tax havens compliance with international standards: a temporal perspective

E-print/Working paper (2016)

Migration, wages and income taxes

in International Tax and Public Finance (2015)

The Cultural Transmission of Environmental Preferences: Evidence from International Migration

Scientific Conference (2014, June 30)

This paper investigates both theoretically and empirically the hypothesis that individual environmental attitudes can be partly accounted for by a cultural component. To empirically identify this ... [more ▼]

This paper investigates both theoretically and empirically the hypothesis that individual environmental attitudes can be partly accounted for by a cultural component. To empirically identify this component, we exploit variation associated with international migration flows. We find that the environmental attitudes of migrants, while being resilient to environmental conditions, also embed a cultural component, which persists till the second generation migrants. Our results suggest that, in the presence of multiple environmental problems that require collective action, comprehending the driving forces behind the formation of an environmental culture is critical to design effective policies. [less ▲]

Commodity taxation and regulatory competition

Presentation (2014, January)

This paper studies competition in regulation and commodity taxation between trading countries. We present a general equilibrium model in which destination based consumption taxes finance public goods ... [more ▼]

This paper studies competition in regulation and commodity taxation between trading countries. We present a general equilibrium model in which destination based consumption taxes finance public goods, while regulation of entry determines the number of firms in the markets. We find (i) no strategic interaction in commodity taxes; (ii) regulation leads to lower commodity tax rates if demand for public goods is more sensitive to income than demand for private goods and (iii) regulation policy is a strategically complement instrument if consumers do not over value product diversity. In the empirical part of the paper, we test our predictions using panel data for 21 OECD countries over the period 1990-2008. [less ▲]

Asymmetric Competition among Nation States: A Differential Game Approach

in Journal of Public Economics (2014)

This paper analyzes the impact of foreign investments on a small country’s economy in the context of international competition. To that end, we model tax and public input competition within a differential ... [more ▼]

This paper analyzes the impact of foreign investments on a small country’s economy in the context of international competition. To that end, we model tax and public input competition within a differential game framework between two unequally sized countries. The model accounts for the widely recognized characteristic that small states are more flexible in their political decision-making than larger countries. However, we also acknowledge that small size is associated with limited institutional capacity in the provision of public services. The model shows that the long-term outcome of international competition crucially depends on the degree of capital mobility. In particular, we show that flexibility mitigates against - but does not eliminate - the likelihood of collapse in a small economy. Finally, we note that the beneficial effect of flexibility in a small state increases with its inefficiency in providing public services and with the degree of international openness. [less ▲]

Carbon tax, pollution and firms' location

Presentation (2013, October)

Commodity taxation and regulatory competition

Presentation (2013, July)

(Un)stable vertical collusive agreements

Presentation (2013, May)

Commodity taxation and regulatory competition

Presentation (2013, February 28)

Offshore financial centers: Tax havens or safe havens

E-print/Working paper (2013)