In crystallography, the cubiccrystal system is a crystal system where the unit cell is in the shape of a cube. This is one of the most common and simplest shapes found in crystals and minerals.
Tax competition, a form of regulatory competition, exists when governments use reductions in fiscal burdens to encourage the inflow of productive resources or to discourage the exodus of those resources. Often, this means a governmental strategy of attracting foreign direct investment, foreign indirect investment, and high value human resources by minimizing the overall taxation level and/or special tax preferences, creating a comparative advantage.
Masahisa Fujita is a Japanese economist who has studied regional science and Urban economics and International Trade, Spatial Economy. He is a professor at Konan University and an adjunct professor at Institute of Economic Research, Kyoto University.
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations.
Hans-Werner Sinn is a German economist who served as President of the Ifo Institute for Economic Research from 1999 to 2016. He currently serves on the German economy ministry’s advisory council. He is Professor Emeritus of Economics and Public Finance at the University of Munich.
Kenneth Lewis Judd is a computational economist at Stanford University, where he is the Paul H. Bauer Senior Fellow at the Hoover Institution. He received his PhD in economics from the University of Wisconsin in 1980. He is perhaps best known as the author of Numerical Methods in Economics, and he is also among the editors of the Handbook of Computational Economics and of the Journal of Economic Dynamics and Control.
Netherlands benefits from a strategic geographic location, a world-class economy, a stable political climate, and a skilled workforce. The Netherlands has a large network of tax treaties, a low corporate income tax rate and a full participation exemption for capital gains and profits. These characteristics, in addition to a favorable tax environment, make Netherlands one of the most open economies in the world for Multinational Corporations (MNCs).
In economics, the Laffer curve illustrates a theoretical relationship between rates of taxation and the resulting levels of the government's tax revenue. The Laffer curve assumes that no tax revenue is raised at the extreme tax rates of 0% and 100%, and that there is a tax rate between 0% and 100% that maximizes government tax revenue. The shape of the curve is a function of taxable income elasticity – i.e., taxable income changes in response to changes in the rate of taxation.
The Brander–Spencer model is an economic model in international trade originally developed by James Brander and Barbara Spencer in the early 1980s. The model illustrates a situation where, under certain assumptions, a government can subsidize domestic firms to help them in their competition against foreign producers and in doing so enhances national welfare. This conclusion stands in contrast to results from most international trade models, in which government non-interference is socially optimal.
Warm-glow giving is an economic theory describing the emotional reward of giving to others. According to the original warm-glow model developed by James Andreoni, people experience a sense of joy and satisfaction for "doing their part" to help others. This satisfaction - or "warm glow" - represents the selfish pleasure derived from "doing good", regardless of the actual impact of one's generosity. Within the warm-glow framework, people may be "impurely altruistic", meaning they simultaneously maintain both altruistic and egoistic (selfish) motivations for giving. This may be partially due to the fact that "warm glow" sometimes gives people credit for the contributions they make, such as a plaque with their name or a system where they can make donations publicly so other people know the “good” they are doing for the community.
Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion like utility is optimized.
Kevin W. S. Roberts was the Sir John Hicks Professor of Economics at the University of Oxford until his retirement in 2020.
Dame Rachel Susan Griffith is a British-American academic and educator. She is professor of economics at the University of Manchester and a research director at the Institute for Fiscal Studies.
Dennis N. Epple is a US American economist and currently the Thomas Lord University Professor of Economics at Carnegie Mellon's Tepper School of Business. He belongs to the leading scholars in the fields of the economics of education, and urban and real estate economics.
Gilbert E. Metcalf is the John DiBiaggio Professor of Citizenship and Public Service and a professor of economics at Tufts University. In addition, he is a Research Associate at the National Bureau of Economic Research and a University Fellow at Resources For The Future. Under the Obama Administration, he served as the Deputy Assistant Secretary for Environment and Energy at the U.S. Department of Treasury where he was the founding U.S. Board Member for the UN based Green Climate Fund. His research interests are in the areas of energy, environmental, and climate policy.
Katherine Cuff is a Canadian economist who currently serves as Professor of Economics at McMaster University. She holds the Canada Research Chair in Public Economic Theory and has been recognized as a McMaster University Scholar. Cuff also serves as Managing Editor of the Canadian Journal of Economics and editor of the FinanzArchiv.
Caitlin Knowles Myers is a professor of economics at Middlebury College and a Research Fellow of the Institute for the Study of Labor (IZA), known for her recent research on the impact of contraception and abortion policies in the United States. In 2021, when the U.S. Supreme Court agreed to hear the Dobbs vs. Jackson Women's Health Organization case, she led an effort to compile the best economic research on the impact of abortion access on women's lives into an amicus brief, which was signed by more than 150 economists.
Kimberly Clausing is an American economist. She is the Eric M. Zolt Chair in Tax Law and Policy at UCLA School of Law. From 2021 to 2022, she was the deputy assistant secretary for tax analysis at the United States Department of the Treasury. Clausing is known for her work on international trade and tax policy, particularly the taxation of multinational corporations.
Matilde Bombardini is an Italian economist, who is a professor of Economics of International Trade at the Vancouver School of Economics at the University of British Columbia (UBC), Vancouver. She is a fellow of the Canadian Institute for Advanced Research (CIFAR) in the Institutions, Organisations & Growth Program since June 2007 and a Research Associate at the National Bureau of Economic Research (NBER) for the Political Economy Program since April 2009.
Jan K. Brueckner is an American economist, academic, author and researcher. He is a Distinguished Professor of Economics at the University of California, Irvine. Brueckner has published over 150 papers. His research interests fall into areas encompassing urban economics, public economics, and real estate finance. He has also worked extensively in the field of industrial organization, focusing particularly on the economics of the airline industry. He is also the author of a textbook entitled Lectures on Urban Economics.
