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作者：Gerritsen, Aart
作者单位：Max Planck Society
摘要：I derive the optimal nonlinear income tax when individuals do not necessarily maximize their own wellbeing. This generates a corrective argument for taxation: optimal marginal taxes are higher (lower) if individuals work too much (too little) from a well-being point of view. I allow for multidimensional heterogeneity and derive the optimal tax schedule in terms of measurable sufficient statistics. One of these statistics measures the degree to which individuals fail to optimize their labor sup...
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作者：Bernecker, Andreas
作者单位：University of Mannheim; University of Mannheim
摘要：Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel-data regressions show that, under divided government, a US state is around 25% snore likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on pol...
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作者：Danzer, Alexander M.; Danzer, Natalia
作者单位：IZA Institute Labor Economics; Leibniz Association; Ifo Institut; University of London; University College London; Leibniz Institut fur Ost und Sudosteuropaforschung; Leibniz Association; Ifo Institut
摘要：This paper assesses the long-run toll taken by a large-scale technological disaster on welfare, well-being and mental health. We estimate the causal effect of the 1986 Chernobyl catastrophe after 20 years by linking geographic variation in radioactive fallout to respondents of a nationally representative survey in Ukraine according to their place of residence in 1986. We exclude individuals who were exposed to high levels of radiation about 4% of the population. Instead, we focus on the remain...
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作者：Zoutman, Floris T.; Jacobs, Bas
作者单位：Norwegian School of Economics (NHH); Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Tinbergen Institute; Leibniz Association; Ifo Institut
摘要：This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor supply at a positive, but non-infinite cost. We analyze the joint determination of the non-linear monitoring and tax schedules, and the conditions under which these can be implemented. Monitoring of labor supply reduces the distortions created by income taxation and raises optimal marginal tax rates, possibly above 100%. The optimal intensit...
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作者：Shao, Ran; Zhou, Lin
作者单位：Yeshiva University; Shanghai Jiao Tong University
摘要：In this paper, we study the optimal provision of a costly public good using an average efficiency criterion. For every fixed cost, we identify a quota mechanism as the optimal mechanism among those that are dominant-incentive-compatible, deficit-free and kind. Moreover, we also consider the asymmetric case and demonstrate that a committee mechanism is optimal for a large class of mechanisms. In particular, this mechanism dominates all VCG (pivotal) mechanisms. (C) 2015 Elsevier B.V. All rights...
