References of "Zanaj, Skerdilajda 50003354"
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See detailTaxes and declared profits: evidence from gold mines in Africa
Zanaj, Skerdilajda UL; Bourgain, Arnaud UL; Zanaj, Skerdilajda UL

in Resources Policy (2022), 78

In this paper, we analyze the effects of tax changes on the declared profits of extractive firms. We consider a country that levies a profit tax and a royalty on the profits of extractive firms to ... [more ▼]

In this paper, we analyze the effects of tax changes on the declared profits of extractive firms. We consider a country that levies a profit tax and a royalty on the profits of extractive firms to maximize its tax revenues. Mining companies located in the country engage in overstating extractive costs to reduce their taxable income. We show that the higher taxes, the lower the declared profit. Then, we estimate the effect of the change of profit taxes and royalties on the extracting firms’ profit in African countries during the period spanning from 2007 to <br />2018. We employ the Mining Intelligence database to constitute an individual data panel of gold mines located in Sub-Saharan countries. Our empirical findings also suggest an inverse relationship between the tax rate change of the tax instruments and the declared profit of the firms. This link indicates that firms decide on how much profit to declare depending on the tax levels. [less ▲]

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See detailTax competition and phantom FDI
Zanaj, Skerdilajda UL

in Journal of Public Economic Theory (2022)

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See detailRandom Encounters and Information Diffusion about Product Quality
Zanaj, Skerdilajda UL

in Journal of Economics and Management Strategy (2022)

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See detailAd-hoc childcare at University of Luxembourg-events. A guidance
Nienaber, Birte UL; Holzapfel, Nicole UL; Zanaj, Skerdilajda UL

Report (2022)

Ad-hoc childcare at the University of Luxembourg is possible! The following document is based on the experiences gained from the planning of a large-scale conference at the Faculty of Humanities ... [more ▼]

Ad-hoc childcare at the University of Luxembourg is possible! The following document is based on the experiences gained from the planning of a large-scale conference at the Faculty of Humanities, Education and Social Sciences and can be used as a checklist how to proceed to implement ad-hoc childcare for events at the University of Luxembourg. [less ▲]

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See detailTaxation change in Sub-saharan African gold mines
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Zanaj, Skerdilajda UL

in Avom, Désiré; Ongo Nkoa, Bruno Emmanuel (Eds.) Pertinence des politiques publiques de développement en Afrique subsaharienne (2021)

In this paper, we analyze empirically the effects of tax changes on firms' profits in extractive industries. We estimate the effect of the profit tax and royalty on the extracting firms' declared profit ... [more ▼]

In this paper, we analyze empirically the effects of tax changes on firms' profits in extractive industries. We estimate the effect of the profit tax and royalty on the extracting firms' declared profit in African countries during the period spanning from 2007 to 2018. We use the Mining Intelligence database to constitute a panel of annual individual data from a database of 363 gold mines located in 21 Sub-Saharan African countries. We obtain an inverse relationship between the tax rate change of the two tax instruments and the profit of the firms. Our results illustrate the crucial role of cost overstatement. From a tax policy point of view, we underline the shortcomings of asymmetry of information for declared profit and consequently for government revenues. [less ▲]

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See detailDiversity on the screen
Zanaj, Skerdilajda UL

E-print/Working paper (2021)

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See detailA global carbon tax? Why firm mobility and heterogeneity matters
Zanaj, Skerdilajda UL

E-print/Working paper (2021)

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See detailThe role of economic complexity on the formation of gender roles
Zanaj, Skerdilajda UL

E-print/Working paper (2021)

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See detailThe impact of economic complexity on the formation of environmental culture
Zanaj, Skerdilajda UL

in Sustainability (2021), 1(1),

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See detailGenetic Diversity and Performance: Evidence From Football Data
Zanaj, Skerdilajda UL; Beine, Michel UL; Peracchi, Silvia UL

E-print/Working paper (2021)

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See detailEnvironmental Culture and Economic Complexity
Zanaj, Skerdilajda UL

E-print/Working paper (2021)

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See detailTax competition and phantom FDI
Zanaj, Skerdilajda UL

E-print/Working paper (2021)

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See detailThe solution of the immigrant paradox: aspirations and expectations of children of migrants
Montes Vinas, Ana Cecilia UL; Zanaj, Skerdilajda UL; Zanaj, Skerdilajda UL

E-print/Working paper (2020)

In this paper, we push forward the hypothesis that misalignment between expectations and aspirations crucially affects the educational outcomes of young adults. Using AddHealth, a dataset of 20,774 <br ... [more ▼]

In this paper, we push forward the hypothesis that misalignment between expectations and aspirations crucially affects the educational outcomes of young adults. Using AddHealth, a dataset of 20,774 <br />adolescents between the grades 7-12, we show that the difference in school performance between migrant children and natives lies within the aspirations and expectations that migrant children form. More <br />specifically, we find that positive misalignment between aspirations and expectations is a driving force <br />for higher effort and better education outcomes of immigrant teenagers in the USA. This force resolves <br />the well-known immigrant paradox. Furthermore, this result is specific to migrant children and does not <br />hold for second-generation migrant pupils. [less ▲]

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See detailEthnocentric preferences and the environment with international trade
Zanaj, Skerdilajda UL

E-print/Working paper (2020)

We define a model of international trade with two countries, two vertically differentiated goods, and heterogenous consumers concerning their willingness to pay for quality. Trade generates two sources of ... [more ▼]

We define a model of international trade with two countries, two vertically differentiated goods, and heterogenous consumers concerning their willingness to pay for quality. Trade generates two sources of pollution: the production of domestic and traded goods, and their transportation between countries. Consumers in both countries manifest home bias which translates into ethnocentric preferences: (i) consumer perceive the quality of the domestic good amplified; and (ii) consumers thrive additional satisfaction when consuming a domestic good rather than a foreign one since only the former can satisfy their sense of place. By contrast, they suffer a psychological penalty when consuming a foreign product. We investigate the role of trade costs and ethnocentric attitude in shaping the equilibrium configuration of the international duopoly. Finally, we uncover the environmental damage from production and from transport in presence of ethnocentrism. [less ▲]

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See detailFiscal effects of migrants in Europe: a quantile regression approach
Joxhe, Majlinda UL; Zanaj, Skerdilajda UL; Scaramozzino, Pasquale

E-print/Working paper (2020)

In this paper, we explore the fiscal impact of immigrants in Europe applying a quantile regression approach to data from the European Survey on Living Conditions (EU-SILC) for the period 2007-2015. Our ... [more ▼]

In this paper, we explore the fiscal impact of immigrants in Europe applying a quantile regression approach to data from the European Survey on Living Conditions (EU-SILC) for the period 2007-2015. Our estimations show that not only on average but also in almost all income quantiles, the fiscal position of both European and non-European migrants is not significantly different from that of native citizens. Furthermore, non-EU migrants are net contributors as compared to the corresponding native citizens in the Netherlands and Belgium for various quantiles. Lastly, we examine the link between migrants’ fiscal position and the fiscal perception of native European citizens measured using ESS data. We find a conflicting relationship: countries where migrants are perceived negatively are instead countries where they are net fiscal contributors and vice versa. [less ▲]

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See detailPoverty in Russia: the Role of the Marital Status and Gender
Zanaj, Skerdilajda UL

E-print/Working paper (2020)

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See detailOn the long run sustainability of small jurisdictions
Zanaj, Skerdilajda UL

in Journal of Industrial and Business Economics (2020)

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See detailMigration: A theoretical comparison on countries’ welfare
Zanaj, Skerdilajda UL

in International Journal of Economic Theory (2019)

We compare the effects of migration on the production of public goods, income taxes, and on the <br />welfare of residents in the sending and in the receiving country. Migration is driven by income <br ... [more ▼]

We compare the effects of migration on the production of public goods, income taxes, and on the <br />welfare of residents in the sending and in the receiving country. Migration is driven by income <br />di¤erences between countries. Alternative wage adjustment scenarios are considered: fully <br />flexible wages; upward rigidity, and unemployment. We show that in all scenarios, emigration <br />is welfare detrimental for the origin country. Migration is welfare improving for the destination <br />country in presence of flexible wages and upward rigidity, but it has detrimental effects in <br />presence of unemployment. [less ▲]

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See detailProfit taxation and royalties: evidence from gold mines in Sub-Saharan Africa
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Zanaj, Skerdilajda UL

E-print/Working paper (2019)

In this paper, we analyze theoretically and empirically the effects of tax changes on firms’ profits in extractive industries. In the theoretical part, we assume a country that levies a profit tax and a ... [more ▼]

In this paper, we analyze theoretically and empirically the effects of tax changes on firms’ profits in extractive industries. In the theoretical part, we assume a country that levies a profit tax and a royalty on the profits of extractive firms to maximize its tax revenues. The mining companies may reduce their taxable income by cost manipulation. By analyzing the optimal choice of the government and of the firms, we first establish the optimal tax policy and then we investigate the impact of the optimal fiscal policy on firms’ profits. In the empirical part of the paper, we estimate the effect of the profit tax and royalty on the extracting firms’ profit in African countries during the period spanning from 2007 to 2018. We use the Mining Intelligence database to constitute a panel of annual individual data from a database of 363 gold mines located in 21 Sub-Saharan countries. We obtain an inverse relationship between the tax rate change of the two tax instruments and the profit of the firms. [less ▲]

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See detailCommodity taxation and regulatory competition
Zanaj, Skerdilajda UL; Picard, Pierre M UL; Moriconi, Simone

in International Tax and Public Finance (2019), 26(4),

The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in ... [more ▼]

The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in regulatory measures between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation affects both the number of firms in the market and product diversity. Based on data for 21 OECD countries over the 1990–2008 period, we provide empirical evidence suggesting that product market regulations are strategic complement policies and that domestic regulations have a negative impact on domestic commodity taxation. [less ▲]

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