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作者：Messner, M; Polborn, MK
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Bocconi University; Bocconi University
摘要：We consider a society that has to elect an official who provides a public service for the citizens. Potential candidates differ in their competence and every potential candidate has private information about his opportunity cost to perform the task of the elected official. We develop a new citizen candidate model with a unique equilibrium to analyze citizens' candidature decisions. Under some weak additional assumptions, bad candidates run with a higher probability than good ones, and for unat...
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作者：Cremer, H; Lozachmeur, JM; Pestieau, P
作者单位：Universite de Toulouse; Universite de Toulouse; University of Liege; Universite Catholique Louvain
摘要：It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such implicit taxation. The point of this paper is that, when first-best redistributive instruments are not available, because some variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the inducement of earl...
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作者：Fullerton, D; Gan, L
作者单位：University of Texas System; University of Texas Austin
摘要：Graduated income tax rates and transfer programs create piecewise-linear budget constraints that consist of budget segments and kink points. With any change in these tax rules, each individual may switch between a kink point and a budget segment, between two budget segments, or between two kink points. With errors in the estimated labor supply equation, the new choice is uncertain, and so the welfare effects of a tax change are uncertain. We propose a simulation-based method to compute expecte...
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作者：Cox, D; Hansen, BE; Jimenez, E
作者单位：University of Wisconsin System; University of Wisconsin Madison; The World Bank; Boston College
摘要：In recent years there has been burgeoning interest in how private transfers respond to household income, or transfer derivatives. Much of it is fueled by the specter of crowding out: the more responsive are private transfers, the more likely they could be supplanted by expansions in public transfers, weakening or destroying the latter's distributive impact. Yet there is also an emerging consensus that actual transfer derivatives are trivial, at least for the United States, suggesting that crow...
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作者：Figlio, DN; Lucas, ME
作者单位：State University System of Florida; University of Florida; National Bureau of Economic Research
摘要：This paper explores the effects of high grading standards on student test performance in elementary school. While high standards have been advocated by policy-makers, business groups, and teacher unions, very little is known about their effects on outcomes. Most of the existing research on standards is theoretical, generally finding that standards have mixed effects on students. However, very little empirical work has to date been completed on this topic. This paper provides the first empirica...
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作者：Gruber, J; Köszegi, B
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; University of California System; University of California Berkeley
摘要：One of the most cogent criticisms of excise taxes is their regressivity, with lower income groups spending a much larger share of their income on goods such as cigarettes than do higher income groups. We argue that traditional quantity-based measures of incidence are only appropriate under a very restrictive time-consistent model of consumption of sin goods. A model that is much more consistent with existing evidence on smoking decisions is a time-inconsistent formulation where excise taxes on...
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作者：Hines, JR
作者单位：University of Michigan System; University of Michigan; National Bureau of Economic Research
摘要：This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms that immediately prevent new avoidance mean that innovators need not fear imitation by competitors, and cannot rely on copying the innovations of others. ...
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作者：Haufler, A; Schjelderup, G
作者单位：University of Munich; Leibniz Association; Ifo Institut; Norwegian School of Economics (NHH)
摘要：The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market. We consider both the choice of international tax principle and the harmonization of tax rates and differentiate between a setting where production costs differ between countries, and a setting where exogenous tax rate differentials are the only asymmetry. T...
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作者：Long, M
作者单位：George Washington University
摘要：Federal college financial aid imposes an implicit tax on asset accumulation, which reduces the incentive for families to save. Prior literature has found evidence of large reductions in asset accumulation as a result. This paper finds that these conclusions are over-estimated and are sensitive to the assumptions used in estimating the implicit tax rate. Additionally, the 1992 exemption of home equity and other changes in federal policy have substantially eliminated the savings disincentive for...
