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作者：Bauer, Christian; Davies, Ronald B.; Haufler, Andreas
作者单位：University of Munich; University College Dublin; University of Munich
摘要：This paper links recent tax-rate-cut-cum-base-broadening reforms of corporate taxation to the closer integration of international trade. We study the corporate tax structure in a small open economy with heterogeneous firms, in a setting where it is optimal to subsidize capital inputs by granting a tax allowance in excess of the true costs of capital. Economic integration reduces the optimal capital subsidy and drives low-productivity firms from the small country's home market, replacing them w...
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作者：Fosgaard, Toke R.; Hansen, Lars Garn; Wengstrom, Erik
作者单位：University of Copenhagen; University of Copenhagen; Lund University
摘要：Our paper investigates framing effects in a large-scale public good experiment. We measure indicators of explanations previously proposed in the literature, which when combined with the large sample, enable us to estimate a structural model of framing effects. The model captures potential causal effects and the heterogeneity of cooperation behavior. We find that framing only has a small effect on the average level of cooperation but a substantial effect on behavioral heterogeneity explained al...
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作者：Zubrickas, Robertas
作者单位：University of Bath
摘要：We introduce refund bonuses into the provision point mechanism. If a total contribution is less than the provision point, each contributor receives not only his contribution refunded but also a refund bonus the size of which is proportional to the contribution made. However, because of competition for refund bonuses the provision point is reached in equilibrium. Furthermore, the mechanism can uniquely implement the public good project with Lindahl prices. The mechanism also has other applicati...
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作者：Gordon, Roger H.; Kopczuk, Wojciech
作者单位：University of California System; University of California San Diego; Columbia University; National Bureau of Economic Research
摘要：Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on labor income. Existing tax bases, though, depend on a broader range of information about each individual than just labor income. In principle, this supplementary information can help in designing a tax tha...
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作者：Foremny, Dirk; Riedel, Nadine
作者单位：University of Barcelona; Ruhr University Bochum
摘要：The purpose of this paper is to assess whether the timing of elections affects tax policy choices. To do so, we exploit information on the German local business tax which is set autonomously by German municipalities. As the dates for local council elections vary across German states, the data allows us to disentangle effects related to the timing of elections from common trends. The findings support the notion of a political cycle in tax setting as the growth in local business tax rates is sig...
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作者：Auriol, Emmanuelle; Brilon, Stefanie
作者单位：Universite de Toulouse; Universite Toulouse 1 Capitole; Toulouse School of Economics; Goethe University Frankfurt
摘要：Two types of intrinsically motivated workers are considered: good workers care about the mission of an organization, whereas bad workers derive pleasure from destructive behavior. Compared to the case with only good motivated workers, the mission-oriented sector has to resort to higher monitoring to deter bad workers from entering the sector. In equilibrium, bad workers work in the for-profit sector where they behave like normal people, while good workers self-select into the mission-oriented ...
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作者：Bauernschuster, Stefan; Falck, Oliver; Woessmann, Ludger
作者单位：University of Passau; Leibniz Association; Ifo Institut; University of Munich; Leibniz Association; Ifo Institut; IZA Institute Labor Economics
摘要：Does the Internet undermine social capital, such as real-world inter-personal relations and civic engagement? Merging unique telecommunication data with geo-coded German individual-level data, we investigate how broadband Internet affects social capital. A first identification strategy uses first-differencing to account for unobserved time-invariant individual heterogeneity. A second identification strategy exploits a quasi-experiment in East Germany created by a mistaken technology choice of ...
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作者：Cockx, Bart; Ghirelli, Corinna; Van der Linden, Bruno
作者单位：Ghent University; Universite Catholique Louvain; Leibniz Association; Ifo Institut
摘要：DellaVigna and Paserman (2005) and Paserman (2008) have shown that imposing job search requirements on sophisticated unemployed benefit claimants with hyperbolic time preferences is Pareto improving in that it raises welfare for the unemployed, by limiting harmful procrastination, and for employees, since the enhanced search boosts the job finding rate, thereby reducing the contributions required for the funding of benefits. This paper demonstrates that the range of Pareto improvements is much...
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作者：Michau, Jean-Baptiste
作者单位：Institut Polytechnique de Paris; Ecole Polytechnique
摘要：In this paper, I characterize the optimal redistribution policy in a simple life-cycle framework with both an intensive and an extensive margin of labor supply. The extensive margin corresponds to the choice of a retirement age. The optimal allocation cannot be implemented in a decentralized economy by a standard non-linear income tax alone. It can however be implemented by a history-dependent social security system which redistributes resources across agents. A calibration of the model to the...
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作者：Polsky, Daniel; David, Guy; Yang, Jianing; Kinosian, Bruce; Werner, Rachel M.
作者单位：University of Pennsylvania; University of Pennsylvania
摘要：The consequences of government regulation in the post-acute care sector are not well understood. We examine the effect of entry regulation on quality of care in home health care by analyzing the universe of hospital discharges during 2006 for publicly insured beneficiaries (about 4.5 million) and subsequent home health admissions to determine whether there is a significant difference in home health utilization, hospital readmission rates, and health care expenditures in states with and without...
