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作者：Joulfaian, D
作者单位：United States Department of the Treasury; George Washington University
摘要：A number of theories have been advanced to explain the size and timing of intergenerational transfers. One factor only recently explored is the effects of taxes, and in particular the estate tax, on such transfers. This paper represents the first attempt to explore how capital gains and gift taxes, in addition to the estate tax, interact to influence incentives in the timing of transfers. Using estate tax data and exploiting variations in state inheritance, gift, and capital gains tax rates, t...
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作者：Hungerman, DM
作者单位：National Bureau of Economic Research; Duke University
摘要：Churches provide community services similar to those provided by the government, but there has been no convincing analysis of the extent to which church activity can substitute for government activity. To address this important issue, this paper uses a new panel data set of Presbyterian Church (USA) congregations to regress both church-member donations and a church's community spending on a number of variables, including government welfare expenditures. A provision of the 1996 welfare law that...
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作者：Hellwig, MF
作者单位：Max Planck Society
摘要：This paper studies utilitarian welfare maximization in a large economy with an excludable public good where individual preferences are private information. If inequality aversion is large, optimal allocations involve the use of admission fees and exclusion to redistribute resources from people who benefit a lot from the public good to people who benefit little. If inequality aversion is close to zero, optimal admission fees are zero. Because of inequality aversion, information rents of people ...
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作者：Bovenberg, AL; Jacobs, B
作者单位：Tilburg University; University of Amsterdam
摘要：We develop models of optimal linear and non-linear income taxation with endogenous human capital formation to explore optimal education subsidies. Optimal subsidies on education ensure efficiency in human capital accumulation and thus play an important role in alleviating the tax distortions on learning induced by redistributive policies. If the government cannot verify all investments in human capital, education policy offsets some but not all tax-induced distortions on learning. Non-pecuniar...
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作者：Riedl, A; Tyran, JR
作者单位：University of Copenhagen; Tinbergen Institute; Vrije Universiteit Amsterdam; University of Amsterdam
摘要：Tax Liability Side Equivalence (tax LSE) claims that the statutory incidence of a tax is irrelevant for its economic incidence. Tax LSE is predicted to hold in gift-exchange labor markets if workers' effort choices exclusively depend on the net wage, but breaks down if they partially depend on the gross wage paid to workers. This is the case if the tax is perceived to be external to the gift-exchange relationship. We experimentally test tax LSE in a gift-exchange labor market and find that it ...
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作者：Soetevent, AR
作者单位：Vrije Universiteit Amsterdam; University of Amsterdam
摘要：The role of anonymity in giving is examined in a field experiment performed in 30 Dutch churches. For a period of 29 weeks, the means by which offerings are gathered is determined by chance, prescribing for each offering the use of either 'closed' collection bags or open collection baskets. When using baskets, attendees can see the contribution made by their direct neighbors as well as the total amount already gathered. Contributions to offerings with an external cause initially increase by 10...
