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Browsing by Subject "tax system"

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    • Article  

      Cross-border pollution, public pollution abatement and capital tax competition 

      Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, Michael S. (2014)
      We analyze the case where governments have to use income tax revenue to finance public pollution abatement and relate the results to the existing literature on capital tax competition. We show that the impact of public ...

    • Article  

      The effect of standards and fuel prices on automobile fuel economy: An international analysis 

      Clerides, Sofronis; Zachariadis, Theodoros (2008)
      There is an intense debate over whether fuel economy standards or fuel taxation is the more efficient policy instrument to raise fuel economy and reduce CO2 emissions of cars. The aim of this paper is to analyze the impact ...

    • Article  

      The financing of foreign aid and welfare: income versus consumption tax 

      Hatzipanayotou, Panos; Michael, Michael S. (2000)
      Empirical evidence shows that developed countries use income or consumption taxes to generate tax revenue, of which they transfer a certain fraction as aid to less developed countries. This paper constructs a two-country ...

    • Article  

      International migration, income taxes and transfers: A welfare analysis 

      Michael, Michael S. (2003)
      An important issue in public policy debates is the effect of international migration on welfare in source and host countries. We address this issue by constructing a general equilibrium model of a two-class source or host ...

    • Article  

      Pollution, capital mobility and tax policies with unemployment 

      Tsakiris, Nikos; Hatzipanayotou, Panos; Michael, Michael S. (2008)
      In this paper we highlight aspects related to the links among unemployment, international capital mobility, and tax policies in a small open developing economy. Without international capital mobility, the joint optimal ...

    • Article  

      Tax competition, capital mobility, and public good provision within a trading block 

      Hatzipanayotou, Panos; Hadjiyiannis, Costas; Michael, Michael S. (2002)
      The authors examine a two-country general-equilibrium model of a two-country trading block where governments through tax policies attract mobile capital and provide an imported public consumption good. Within this framework ...

    • Article  

      Welfare effects of migration in societies with indirect taxes, income transfers and public good provision 

      Michael, Michael S.; Hatzipanayotou, Panos (2001)
      We construct a general equilibrium trade model of a two-class small open host or source country. When consumption tax revenue finances the provision of a public good, marginal migration reduces social welfare in the source ...

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