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作者：Bayer, Ralph; Cowell, Frank
作者单位：University of Adelaide; University of London; London School Economics & Political Science
摘要：We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. The enforcement policy can have an effect on firms' behaviour in two dimensions their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a double dividend by manipulating firms in bot...
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作者：Richter, Wolfram F.
作者单位：Dortmund University of Technology; Leibniz Association; Ifo Institut; IZA Institute Labor Economics
摘要：Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient to deviate from Ramsey's Rule and to distort qualified labour less than nonqualified labour. Furthermore, if the earnings function displays constant elasticity, the choice of education should not be distorted. With the necessary qualifications the results extend to the case when taxpayers are heterogeneous and when the planner trades off efficiency against equity. (C) 2...
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作者：Gauthier, Stephane; Laroque, Guy
作者单位：University of London; University College London
摘要：In a second best environment, the optimal policy choice sometimes follows first best rules. This paper presents a formal general argument which allows to unify much of the literature. It lays down the information structure and separability assumptions under which the results hold in a variety of setups, with extensions to preference heterogeneity and individual production sets. (C) 2009 Elsevier B.V. All rights reserved.
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作者：Adriani, Fabrizio; Sonderegger, Silvia
作者单位：University of Bristol; University of London; University of London School Oriental & African Studies (SOAS)
摘要：We present a model of intergenerational transmission of pro-social values in which parents have information about relevant characteristics of society that is not directly available to their children. Differently from existing models of cultural transmission of values (such as Bisin and Verdier, 2001; Tabellini, 2008) we assume that parents are exclusively concerned with their children's material welfare. If parents coordinate their educational choices, a child would look at her system of value...
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作者：Petrongolo, Barbara
作者单位：University of London; London School Economics & Political Science; University of London; London School Economics & Political Science; Paris School of Economics
摘要：This paper investigates long-term returns from unemployment compensation, exploiting variation from the UK JSA reform of 1996, which implied a major increase in job search requirements for eligibility and in the related administrative hurdle. Search theory predicts that such changes should raise the proportion of nonclaimant nonemployed, with consequences on search effort and labor market attachment, and lower the reservation wage of the unemployed, with negative effects on post-unemployment w...
