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Schneider, Andrea
Publications (10 of 15) Show all publications
Garz, M. & Schneider, A. (2023). Data sharing and tax enforcement: Evidence from short-term rentals in Denmark. Regional Science and Urban Economics, 101, Article ID 103912.
Open this publication in new window or tab >>Data sharing and tax enforcement: Evidence from short-term rentals in Denmark
2023 (English)In: Regional Science and Urban Economics, ISSN 0166-0462, E-ISSN 1879-2308, Vol. 101, article id 103912Article in journal (Refereed) Published
Abstract [en]

Airbnb and other home-sharing platforms have been facing increasing regulation over the past years, mainly in the form of restricting short-term rentals through day caps. In contrast, as one of the first countries in the world, Denmark applied a collaborative strategy: In 2018, the government negotiated an agreement with Airbnb about the transmission of income data from the platform to the tax agency. We analyze how this data-sharing agreement affected hosts' behavior on the platform, using a difference-in-differences approach with Sweden as a counterfactual. We find that the agreement reduced hosts’ propensity to list property on the platform by 14%, while increasing listing prices by 11%. Our results indicate that platform exits were mostly limited to single-property hosts. In contrast, hosts with many properties and those in areas with initially low Airbnb penetration made their rental objects more often available and managed to increase the number of bookings. Overall, the findings imply that the data-sharing agreement not only helped to increase tax compliance but also led to a commercialization and spatial re-organization of short-term renting in Denmark.

Place, publisher, year, edition, pages
Elsevier, 2023
Keywords
Airbnb, DAC7, Digital platforms, Home sharing, Income tax, Tax enforcement
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-61330 (URN)10.1016/j.regsciurbeco.2023.103912 (DOI)001010950900001 ()2-s2.0-85161033498 (Scopus ID)HOA;;886511 (Local ID)HOA;;886511 (Archive number)HOA;;886511 (OAI)
Funder
The Jan Wallander and Tom Hedelius Foundation, P21-0158
Available from: 2023-06-20 Created: 2023-06-20 Last updated: 2023-08-14Bibliographically approved
Juranek, S., Schindler, D. & Schneider, A. (2023). Royalty taxation under tax competition and profit shifting. Canadian Journal of Economics, 56(4), 1377-1412
Open this publication in new window or tab >>Royalty taxation under tax competition and profit shifting
2023 (English)In: Canadian Journal of Economics, ISSN 0008-4085, E-ISSN 1540-5982, Vol. 56, no 4, p. 1377-1412Article in journal (Refereed) Published
Abstract [en]

Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This not only threatens the tax base of countries worldwide but also affects the nature of tax competition. Against this background, our theoretical analysis suggests a surprising solution to the problem of curbing profit shifting without suffering major outflows of capital: a strictly positive withholding tax on royalty payments is both the Pareto-efficient solution under international coordination and the optimal unilateral response. If internal debt is sufficiently responsive, governments can even implement optimal targeting. Then, the royalty tax closes the profit-shifting channel, while all competition for mobile capital is relegated to internal-debt regulation. Our results question the ban on royalty taxes in double tax treaties and the EU Interest and Royalty Directive.

Place, publisher, year, edition, pages
John Wiley & Sons, 2023
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-62531 (URN)10.1111/caje.12682 (DOI)001067566400001 ()2-s2.0-85170837723 (Scopus ID)HOA;intsam;906465 (Local ID)HOA;intsam;906465 (Archive number)HOA;intsam;906465 (OAI)
Available from: 2023-09-25 Created: 2023-09-25 Last updated: 2024-01-15Bibliographically approved
Garz, M. & Schneider, A. (2023). Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway. Economics Letters, 226, Article ID 111120.
Open this publication in new window or tab >>Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway
2023 (English)In: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 226, article id 111120Article in journal (Refereed) Published
Abstract [en]

This research note investigates the impact of a rental-income tax on hosts using Airbnb in Norway. We find that the cost increase implied by the tax did not induce hosts to exit the platform, nor did it lead to an increase in rental prices. These findings support the conjecture that the tax was insufficiently enforced, as it relied on taxpayers to self-report their rental income.

Place, publisher, year, edition, pages
Elsevier, 2023
Keywords
Digital platforms, Home sharing, Income tax, Tax enforcement
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-60312 (URN)10.1016/j.econlet.2023.111120 (DOI)000988065000001 ()2-s2.0-85153303350 (Scopus ID)HOA;;878467 (Local ID)HOA;;878467 (Archive number)HOA;;878467 (OAI)
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2023-05-04 Created: 2023-05-04 Last updated: 2023-06-01Bibliographically approved
Becker, J. & Schneider, A. (2019). Bidding for firms with unknown characteristics. Scandinavian Journal of Economics, 121(3), 1222-1243
Open this publication in new window or tab >>Bidding for firms with unknown characteristics
2019 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 121, no 3, p. 1222-1243Article in journal (Refereed) Published
Abstract [en]

When a region successfully attracts a firm by offering subsidies, the firm often commits itself to performance targets in terms of employment. In this paper, we interpret these firm-specific targets as a consequence of incomplete information. We analyze a model of two regions that compete for a firm, assuming that the firm's productivity is ex ante unknown. We show that performance targets often induce overemployment in high-productivity firms, and that tax credits are often superior to lump-sum payments. Moreover, when regions differ in wage rates, the low-wage region wins the bid and has a higher surplus than under complete information. Finally, we show that, under incomplete information, bidding might not lead to efficient firm location. 

Place, publisher, year, edition, pages
John Wiley & Sons, 2019
Keywords
Business taxation, incomplete information, mechanism design, state aids, subsidy competition, competition (economics), design, employment, industrial performance, productivity, state role, subsidy system, tax system, wage
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46451 (URN)10.1111/sjoe.12309 (DOI)000471704900013 ()2-s2.0-85063468154 (Scopus ID)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Juranek, S., Schindler, D. & Schneider, A. (2018). Royalty taxation under tax competition and profit shifting.
Open this publication in new window or tab >>Royalty taxation under tax competition and profit shifting
2018 (English)Report (Other academic)
Abstract [en]

The increasing use of intellectual property as a means to shift profits to low-tax jurisdictions or jurisdictions with so-called ‘patent boxes’ is a major challenge for the corporate tax base of medium- and high-tax countries. Extending a standard tax competition model for capital-enhancing technology, royalty payments, and profit shifting, this paper suggests a simple fix: It is optimal to set a withholding tax on (intra-firm) royalty payments equal to the corporate tax rate and deny any deductibility of royalties. As the tax applies to the full payment, the problem of identifying the arm’s-length component in a digital economy (OECD BEPS Action 1) does not apply. Most importantly, the denial of royalty deductions is the Pareto-efficient solution under coordination and the unilaterally optimal policy under competition for mobile capital. In the latter case, a weakened thin capitalization rule is a crucial part of the policy package in order to avoid negative investment effects. Our results question the ban of royalty taxes in double tax treaties and the EU Interest and Royalty Directive.

Publisher
p. 45
Series
CESifo Working Paper Series ; 7227
Keywords
source tax on royalties, tax competition, multinationals, profit shifting
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46462 (URN)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Becker, J. & Schneider, A. (2018). Taxation of firms with unknown mobility. Journal of Public Economic Theory, 20(2), 202-217
Open this publication in new window or tab >>Taxation of firms with unknown mobility
2018 (English)In: Journal of Public Economic Theory, ISSN 1097-3923, E-ISSN 1467-9779, Vol. 20, no 2, p. 202-217Article in journal (Refereed) Published
Abstract [en]

We analyze optimal business tax policy when some firms are able to escape taxation by moving abroad. In contrast to the existing literature, we assume that the true number of mobile firms is ex ante unknown. While the government may learn from the firms' location responses to past tax rate changes, firms may anticipate this and adjust their choices accordingly. We find that incomplete information on mobility substantially affects the properties and the implications of equilibrium policy choices. First, the government may find it optimal to set a tax rate that triggers partial firm migration but full revelation of the true number of mobile firms. Second, we show that, if the firms' outside option is attractive (i.e., relocation cost and foreign tax rates are low), expected tax rates and expected firm migration are higher if the degree of mobility is unknown. Third, there is a positive value of learning, i.e., commitment on future tax rates cannot increase the government's expected revenue. However, if the government can commit to a rule-based learning mechanism, i.e., credibly tie its future tax policy to present policy outcomes, it may obtain a Pareto improvement. 

Place, publisher, year, edition, pages
John Wiley & Sons, 2018
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46452 (URN)10.1111/jpet.12240 (DOI)000426861700005 ()2-s2.0-85015327602 (Scopus ID)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Schneider, A. (2017). Corporate taxation of heterogeneous firms and the welfare effects of labour unions. The World Economy, 40(4), 703-714
Open this publication in new window or tab >>Corporate taxation of heterogeneous firms and the welfare effects of labour unions
2017 (English)In: The World Economy, ISSN 0378-5920, E-ISSN 1467-9701, Vol. 40, no 4, p. 703-714Article in journal (Refereed) Published
Abstract [en]

This paper examines the welfare effects of powerful labour unions when the government levies a uniform tax rate – as is currently the case in most OECD countries – and firms are heterogeneous with respect to productivity. I show that an increase in the bargaining power of labour unions can decrease the welfare loss generated by restriction of the tax policy and provide conditions under which powerful labour unions decrease the likelihood that firms will move abroad. I also reproduce the well-known effect whereby powerful labour unions decrease corporate tax rates if firms are mobile. 

Place, publisher, year, edition, pages
John Wiley & Sons, 2017
Keywords
economic policy, firm size, OECD, productivity, state role, tax system, trade union, welfare impact
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46453 (URN)10.1111/twec.12380 (DOI)000400643900003 ()2-s2.0-84954285343 (Scopus ID)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Berlemann, M. & Schneider, A. (2014). Monetary policy and central bank independence under endogenous conservatism. Journal of Economic Research, 19(2), 125-136
Open this publication in new window or tab >>Monetary policy and central bank independence under endogenous conservatism
2014 (English)In: Journal of Economic Research, ISSN 1226-4261, Vol. 19, no 2, p. 125-136Article in journal (Refereed) Published
Abstract [en]

In this paper we study the effects of monetary policy under endogenous conservatism. We find a feedback mechanism of macroeconomic outcomes on policy conservatism to destabilize the economy or at least to contribute to considerable adjustment costs. Central bank independence turns out to be a suitable solution to this problem.

Place, publisher, year, edition, pages
National Research Foundation of Korea, 2014
Keywords
macroeconomic preferences, inflation, business cycles, central bank independence
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46456 (URN)10.17256/jer.2014.19.2.001 (DOI)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Laich, M. & Schneider, A. (2014). The linkage between fertility and labor productivity: A european perspective. Eastern Economic Journal, 40(3), 405-419
Open this publication in new window or tab >>The linkage between fertility and labor productivity: A european perspective
2014 (English)In: Eastern Economic Journal, ISSN 0094-5056, Vol. 40, no 3, p. 405-419Article in journal (Refereed) Published
Abstract [en]

We estimate vector error-correction models and vector autoregression models, respectively, for 13 European countries (1970-2005) to examine the-widely debated-relationship between population growth and economic growth. While for most European countries we find a positive long-run relationship, some countries show a negative linkage. We also analyze short-term interdependencies and find evidence that the relationship between productivity and reproductivity may have changed over time. 

Place, publisher, year, edition, pages
Springer, 2014
Keywords
fertility, labor productivity, VAR, VECM
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46454 (URN)10.1057/eej.2013.24 (DOI)2-s2.0-84901922799 (Scopus ID)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
Beckmann, K. & Schneider, A. (2013). The interaction of publications and appointments: new evidence on academic economists in Germany. Education Economics, 21(4), 415-430
Open this publication in new window or tab >>The interaction of publications and appointments: new evidence on academic economists in Germany
2013 (English)In: Education Economics, ISSN 0964-5292, E-ISSN 1469-5782, Vol. 21, no 4, p. 415-430Article in journal (Refereed) Published
Abstract [en]

Using a new panel data set comprising publication and appointment data for 889 German academic economists over a quarter of a century, we confirm the familiar hypothesis that publications are important for professorial appointments, but find only a small negative effect of appointments on subsequent research productivity, in particular if one controls for the presence of top researchers ('stars'). Surprisingly, the research output of stars drops significantly more than the average in the aftermath of an appointment. We also provide some evidence of the effects of the fundamental reform of economics in Germany and of affirmative action procedures.

Place, publisher, year, edition, pages
Taylor & Francis, 2013
Keywords
academic labor market, research productivity, tenure, academic research, economics, labor market, productivity, Germany
National Category
Economics
Identifiers
urn:nbn:se:hj:diva-46457 (URN)10.1080/09645292.2011.577996 (DOI)2-s2.0-84882264619 (Scopus ID)
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved
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