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作者：Aronsson, T; Sjögren, T
作者单位：Umea University
摘要：This paper is related to the literature on optimal nonlinear taxation under right-to-manage wage formation, and we assume that the fall-back profit facing firms during wage bargaining depends on the profit they can obtain if moving production abroad. The purpose is to study how policy coordination among countries can be used to increase the welfare level in comparison with an uncoordinated equilibrium. We consider coordinated policy reforms with respect to the marginal taxation of labor income...
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作者：Wenzel, M; Taylor, N
作者单位：Australian National University; Australian Institute of Criminology (AIC)
摘要：In an experiment in collaboration with the Australian Taxation Office (ATO), rental property schedules (RPS) were sent to taxpayers for them to itemize their deductions and return the RPS to the ATO. The intervention significantly reduced deductions compared to taxpayers who did not have to return the RPS, taxpayers who received only an information letter, and a no-contact control group-regardless of a cooperative versus deterring letter tone and first-time versus second-time participation of ...
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作者：Tavares, J
作者单位：Universidade Nova de Lisboa
摘要：This paper tests the widely held assumption that left-wing cabinets favor higher public spending and examines whether cabinet ideology affects the persistence of major fiscal adjustments. In a panel of large fiscal adjustments in OECD countries during the last 40 years, we find evidence that left-wing and right-wing cabinets are partisan: the left tends to reduce the deficit by raising tax revenues while the right relies mostly on spending cuts. Our testable hypothesis is that cabinets can sig...
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作者：Bound, J; Cullen, JB; Nichols, A; Schmidt, L
作者单位：University of Michigan System; University of Michigan; National Bureau of Economic Research; Williams College
摘要：In order to evaluate whether workers are over- or under-insured through the Disability Insurance (DI) program, we develop a framework that allows us to simulate the benefits as well as the costs associated with marginal changes in payment generosity from a representative cross-sectional sample of the population. Under the assumption that individuals are reasonably risk averse, we find that the typical worker would value increased benefits somewhat above the average costs of providing them. How...
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作者：Klein, P
作者单位：Simon Fraser University
摘要：This paper analyses the effect of investors' accrued capital gains on optimal portfolio composition and equilibrium returns under the assumption that investors are able to re-balance with perfect substitute securities. No-dominance arguments are used to show that pricing differences because of accrued capital gains do not arise among securities which are perfect substitutes. These arguments are insufficient, however, to prevent pricing differences because of accrued capital gains among securit...
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作者：Naito, H
作者单位：University of Osaka; University of California System; University of California Irvine
摘要：Recently, several papers have reexamined the so-called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito [J. Public Econ. 71 (1999) 65] showed that indirect redistribution through production distortion or consumption distortion can Pareto-improve welfare and that the two theorems do not necessarily hold when different factors are imperfect substitutes and factor prices are endogenous. On the other hand, Saez J. Publ...
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作者：Gradstein, M; Kaganovich, M
作者单位：Indiana University System; Indiana University Bloomington; Ben-Gurion University of the Negev
摘要：Conventional wisdom suggests that aging of population will increase political pressure to tilt the composition of social spending in favor of the elderly, while potentially sacrificing other publicly provided goods such as education. This view seems to be supported by recent empirical findings that per child public education spending tends to be lower in US jurisdictions with higher fraction of elderly residents. Do these cross-sectional findings also carry the dynamic implication that longevi...
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作者：Bernheim, BD; Lemke, RJ; Scholz, JK
作者单位：National Bureau of Economic Research; Stanford University; National Bureau of Economic Research; University of Wisconsin System; University of Wisconsin Madison
摘要：Proposals to alter the estate tax are contentious and have been considered largely in an empirical vacuum. This paper examines time series and cross-sectional variation to identify the effects of estate and gift taxation on the timing of private transfers. The analysis is based on data from the 1989, 1992, 1995, 1998, and 2001 surveys of Consumer Finances. Legislative activity during this period reduced the tax disadvantage of bequests relative to gifts. Moreover, the magnitude of this reducti...
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作者：Gruber, J
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research
摘要：The economic argument for subsidizing charitable giving relies on the positive externalities of charitable activities, particularly from the religious institutions that are the largest recipients of giving. But the net external effects of subsidies to religious giving will also depend on a potentially important indirect effect as well: impacts on religious participation. Religious participation can be either a complement to, or a substitute with, the level of charitable giving. Understanding t...
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作者：Gallego, M; Pitchik, C
作者单位：University of Toronto; Wilfrid Laurier University
摘要：In an infinite-horizon stochastic model, a coup not only disciplines a dictator's policy towards a group of kingmakers, but also enables a kingmaker to become a dictator. Greater competition for the dictator's position, a lower impact of the dictator's policy on the kingmakers, or lower risks of staging a coup raises the benefit of a coup relative to its opportunity cost and so raises the probability of a coup. Since periodic shocks affect the efficacy of the dictator's policy, a bad enough sh...
