This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership patterns. Moreover, tax competition yields globally efficient levels of source based corporate income taxes...

This paper empirically analyzes the relationship between migration and human trafficking inflows into Germany during the period between 2001 and 2010. My results suggest that migrant networks, measured by migrant stocks from a specific source country, have a causal linkage with the illicit, exploitative form of migration – human trafficking – from that respective country. However, the network e...

Abstract This paper aims to understand whether a shift towards more balanced cash transfer and service-based welfare system is valuable in terms of reducing income inequality what factors mostly contribute the evolution. To examine this, I first impute monetary values in-kind benefits then reassess Gini coefficients across countries regimes. also compare role transfers by functions and, importa...

The Nigerian agriculture is characterized by low productivity, low farm incomes and low levels of technological adoption and use of inefficient production techniques. This poor state of Nigerian agriculture is related to farmers’ attitudes towards risk in the adoption of new production techniques, as well as risk in the production and socioeconomic environment. Having realized that poverty is a...

This article describes in detail a variety of home equity conversion plans and discusses their relevance for social security beneficiaries, as well as for the aged in general. Under these plans, a dormant asset--accumulated home equity--is converted into current retirement income. The plans vary: Some are debt instruments; others involve the sale and leaseback of the residence. Some provide inc...

This paper employs a decomposition analysis of inequality by income source to understand and explain particular aspects of income inequality in Greece. The results suggest that entrepreneurial income is the most significant contributor to the overall inequality in Greece. It is also shown that there is a weak redistributive impact of taxes and social security contributions and this is mainly at...