Suchergebnisse

The book addresses the empirical validity of the factor proportions theory based on a new, extensive data basis. Departing from Heckscher-Ohlin theory, it extends existing models by allowing factor productivities and factor prices to differ across countries. It reformulates ranking proportions derived from the Heckscher-Ohlin-Vanek equations. Based on these models, it empirically investigates in a cross-industry framework the patterns of international trade for a big sample of countries. The results support the value version of the HOV-model, especially in the case of developing countries. Moreover, the HOV model with perfect competition cannot be rejected in favour of a model allowing for scale economies and product differentiation

Hauptbeschreibung: Dieses Buch geht auf eine Studie zurück, die von der Humanistischen Stiftung, Frankfurt in Auftrag gegeben wurde. Ziel war es, den Übergang vom derzeitigen System der Unternehmensbesteuerung zu einem System der nachgelagerten Besteuerung zu simulieren, um ein besseres Verständnis der Verteilungswirkungen einer Steuerreform während des Übergangs vom alten zum neuen langfristigen Gleichgewicht zu erlangen und Reformszenarien zu entwickeln, die Anpassungslasten ebenso wie Mitnahmeeffekte einer Steuerreform möglichst weitgehend vermeiden. Die Ergebnisse der Simulationsanalyse sind

Based on Austria's fiscal stance in 1995, we compute the generational accounts for currently living as well as future generations. The results reveal the existence of an enormous intergenerational imbalance in favor of currently living generations. Total public sector liabilities may be more than five times as high as the officially recorded level of public debt. Without any action, future generations would face life-time net taxes that are about 65 percent higher than the tax burden of a current newborn. If the government could fully and permanently retain the expenditure cutting and revenue raising effects of the 1996 fiscal consolidation package and the 1997 pension reform, then it might be able to significantly reduce the intergenerational liabilities. However, enacting both the recent tax reform 2000 and the reform of the family support scheme would increase again the fiscal imbalance and intergenerational inequity of fiscal policy in Austria.