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Thompson says America must "unchoose" policies that have led to mass incarceration

Axinn says new data on campus rape will "allow students to see for themselves the full extent of this problem"

Frey says white population is growing in Detroit and other large cities


Susan Murphy to speak at U-M kickoff for data science initiative, Oct 6, Rackham

Andrew Goodman-Bacon, former trainee, wins 2015 Nevins Prize for best dissertation in economic history

Deirdre Bloome wins ASA award for work on racial inequality and intergenerational transmission

Bob Willis awarded 2015 Jacob Mincer Award for Lifetime Contributions to the Field of Labor Economics

Next Brown Bag

Monday, Oct 5 at noon, 6050 ISR
Colter Mitchell: Biological consequences of poverty

Tax competition with parasitic tax havens

Archived Abstract of Former PSC Researcher

Slemrod, Joel, and John D. Wilson. 2009. "Tax competition with parasitic tax havens." Journal of Public Economics, 93(11-12): 1261-1270.

We develop a taxcompetition framework in which some jurisdictions, called taxhavens, are parasitic on the revenues of other countries, and these countries use resources in an attempt to limit the transfer of tax revenue from capital taxation to the havens. We demonstrate that the full or partial elimination of taxhavens would improve welfare in non-haven countries. We also demonstrate that the smaller countries choose to become taxhavens, and we show that the abolition of a sufficiently small number of the relatively large havens leaves all countries better off, including the remaining havens. We argue that these results extend to the case where there are also taxes on wage income that involve administrative and compliance costs.

DOI:10.1016/j.jpubeco.2009.08.004 (Full Text)

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