作者：Saez, E
作者单位：University of California System; University of California Berkeley; National Bureau of Economic Research
摘要：This paper analyzes the optimal treatment of tax expenditures. It develops an optimal tax model where individuals derive utility from spending on a contribution good such as charitable giving. The contribution good has also a public good effect on all individuals in the economy. The government imposes linear taxes on earnings and on the contribution good so as to maximize welfare. The government may also finance directly the contribution good out of tax revenue. Optimal tax and subsidy rates o...
作者：Finkelstein, A
作者单位：Harvard University; National Bureau of Economic Research
摘要：This paper examines the implications of minimum standards for insurance markets. I study the imposition of binding minimum standards on the market for voluntary private health insurance for the elderly. The central estimates suggest that the introduction of the standards was associated with an 8 percentage point (25%) decrease in the proportion of the population with coverage in the affected market, with no evidence of substitution toward other, unregulated sources of insurance coverage. To ex...
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...
