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作者：Oswald, A. J.; Powdthavee, N.
作者单位：University of Warwick; University of London
摘要：This paper is an empirical study of partial hedonic adaptation. It provides longitudinal evidence that people who become disabled go on to exhibit considerable recovery in mental well-being. In fixed-effects equations we estimate the degree of hedonic adaptation at depending on the severity of the disability approximately 30% to 50%. Our calculations should be viewed as illustrative; more research, on other data sets, is needed. Nevertheless, we discuss potential implications of our results fo...
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作者：Alpizar, Francisco; Carlsson, Fredrik; Johansson-Stenman, Olof
作者单位：University of Gothenburg; CATIE - Centro Agronomico Tropical de Investigacion y Ensenanza
摘要：We investigate the role of anonymity, reciprocity, and conformity for voluntary contributions, based on a natural field experiment conducted at a national park in Costa Rica. Contributions made in public in front of the solicitor are 25% higher than contributions made in private. Giving subjects a small gift before requesting a contribution increases the likelihood of a positive contribution. At the same time, the conditional contribution decreases. The total effect of giving a gift is positiv...
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作者：Eggert, Wolfgang; Sorensen, Peter Birch
作者单位：University of Copenhagen; University of Paderborn; Leibniz Association; Ifo Institut
摘要：We set up a probabilistic voting model to explore the hypothesis that tax competition improves public sector efficiency and social welfare. In the absence of tax base mobility, distortions in the political process induce vote-maximising politicians to create rents to public sector employees. Allowing tax base mobility may be welfare-enhancing up to a point, because the ensuing tax competition will reduce rents. However, if tax competition is carried too far, it will reduce welfare by causing a...
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作者：Zissimos, Ben; Wooders, Myma
作者单位：Vanderbilt University
摘要：We show that, in a setting where tax competition promotes efficiency, variation in the extent to which firms can use public goods to reduce costs brings about a reduction in the intensity of tax competition. This in turn brings about a loss of efficiency. In this environment, a 'minimum tax' counters the reduction in the intensity of tax competition, thereby enhancing efficiency. 'Split-the-difference' tax harmonization also potentially enhances efficiency but would not be agreed upon by gover...
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作者：Bovenberg, A. Lans; Goulder, Lawrence H.; Jacobsen, Mark R.
作者单位：Stanford University; National Bureau of Economic Research; Tilburg University; University of California System; University of California San Diego
摘要：This paper explores how the costs of meeting given aggregate targets for pollution emissions change with the imposition of the requirement that key pollution-related industries be compensated for potential losses of profit from the pollution regulation. We apply a numerically solved general equilibrium model to compare the incidence and costs of emissions taxes, fuel (intermediate input) taxes, performance standards and mandated technologies in the absence and presence of this compensation req...
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作者：Philipson, Tomas; Berndt, Ernst R.; Gottschalk, Adrian H. B.; Sun, Eric
作者单位：University of Chicago; Massachusetts Institute of Technology (MIT); RAND Corporation
摘要：The U.S. Food and Drug Administration (FDA) is estimated to regulate markets accounting for about 20% of consumer spending in the U.S. Despite the FDA's strict adherence to evidence-based evaluation of the safety and efficacy of the products it regulates, there exists no generally agreed upon evidence-based methodology to evaluate the agency's own safety and efficacy record. This paper proposes a methodology to evaluate FDA policies in general, and the central speed-safety tradeoff it faces, i...
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作者：Aronsson, Thomas; Johansson-Stenman, Olof
作者单位：Umea University; University of Gothenburg
摘要：This paper considers a model with nonlinear income taxation and public good provision when people care about their relative consumption compared to others. The standard optimality expressions are modified by terms that reflect the extent to which people care about relative consumption. The extent to which the public good provision rule should be modified is shown to depend critically on the preference elicitation format. The modified tax formulas imply substantially higher marginal income tax ...
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作者：Carbone, Jared C.; Smith, V. Kerry
作者单位：Williams College; Arizona State University; Arizona State University-Tempe
摘要：We report on the results of analytical and numerical models that describe the effects of non-separable externalities (or public goods) on public policies with important general equilibrium consequences. In the numerical exercise, we calibrate a general equilibrium model with non-separable air quality benefits in order to measure the excess burden and total net benefits of transportation and energy taxes in the 1995 U.S. economy. The change in the physical level and the economic value in air qu...
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作者：Devereux, Michael P.; Lockwood, Ben; Redoano, Michela
作者单位：University of Oxford; University of Warwick
摘要：This paper investigates whether OECD countries compete with each other over corporation taxes, and whether such competition can explain the fall in statutory tax rates in the 1980s and 1990s. We develop a model in which multinational firms choose their capital stock in response to an effective marginal tax rate (EMTR), and simultaneously choose the location of their profit in response to differences in statutory tax rates. Governments engage in two-dimensional tax competition: they simultaneou...
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作者：Huizinga, Harry; Nielsen, Soren Bo
作者单位：Copenhagen Business School; Centre for Economic Policy Research - UK; Tilburg University
摘要：Internationalization offers enhanced opportunities for individuals to place savings abroad and evade domestic saving taxation. This paper asks whether the concomitant loss of saving taxation necessarily is harmful. To this end we construct a model of many symmetric countries in which public goods are financed by taxes on saving and investment. There is international cross-ownership of firms, and countries are assumed to be unable to tax away pure profits. Countries then face an incentive to im...
