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作者：Boadway, R; Cuff, K; Marceau, N
作者单位：McMaster University; Queens University - Canada; University of Quebec; University of Quebec Montreal
摘要：We study optimal redistribution policy in an economy with three types of unemployed persons: those unable to work, the voluntarily unemployed, and the involuntarily unemployed. Both voluntary and involuntary unemployment are endogenous. Voluntary unemployment arises because individuals have different preferences, while involuntary unemployment results from frictions in the labour market or from an efficiency wage. We consider the employment policies of a well-informed government when it can an...
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作者：Leite-Monteiro, M; Sato, M
作者单位：Universidade Catolica Portuguesa; Hitotsubashi University
摘要：In this paper we investigate how economic integration influences the political decision of integration and separation of jurisdictions. In a model with (imperfect) capital mobility, we consider that, not only the redistributive policy itself, but also the level of policy centralization is decided by a majority vote. We find that the net benefit from integration is not monotonic with the level of world capital market integration and present a case where integration of two regions occurs only fo...
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作者：Bös, D; Kolmar, M
作者单位：University of Bonn; University of Konstanz
摘要：This paper develops a contractarian theory of the state and the existence of redistribution. The existence of rules of redistribution is explained without any recourse to the risk-aversion of agents. No veil of ignorance is needed. This avoids obligational problems inherent in most other contractarian theories of justice. Hence, this paper departs from the standard legitimization of redistribution as fundamental insurance and interprets it as stemming from a principle of reciprocity in trade. ...
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作者：Cremer, H; Pestieau, P; Rochet, JC
作者单位：Universite de Toulouse; Universite Toulouse 1 Capitole; Universite de Toulouse; Universite Toulouse 1 Capitole; University of Liege; University of Liege
摘要：This paper extends the Atkinson-Stiglitz model of direct and indirect taxation to a dynamic setting with two unobservable characteristics: productive ability and inherited wealth. Bequests are motivated by the 'joy of giving'. A child's inheritance is a random variable with a probability distribution that depends on his parent's investment in a 'bequest technology'. Public borrowing is assumed and implies the modified golden rule. We study the optimal tax policy when two instruments are availa...
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作者：Wildasin, DE
作者单位：University of Kentucky
摘要：This paper analyzes fiscal competition among numerous spatially-separated jurisdictions in an explicitly dynamic framework. The degree of factor mobility between jurisdictions is imperfect because it is costly and time-consuming to adjust factor stocks. Even if it is harmful in the long run, taxation of mobile factors redistributes income in favor of the owners of immobile resources in the short run. The locally-optimal tax on mobile factors is lower, the faster the speed with which factors ad...
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作者：De Donder, P; Hindriks, J
作者单位：Universite de Toulouse; Universite Toulouse 1 Capitole; Universite de Toulouse; Universite Toulouse 1 Capitole; Universite de Toulouse; Universite Toulouse 1 Capitole
摘要：This paper studies majority voting over quadratic taxation and investigates under which conditions marginal progressivity emerges as a voting outcome. In our model with endogenous income, there is no majority (Condorcet) winning tax schedule. We then investigate less demanding political equilibrium concepts in order to see under which conditions the set of equilibria is composed only of progressive tax functions. We follow three strategies: (i) reduction of the policy space to the tax function...
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作者：Bucovetsky, S
作者单位：York University - Canada
摘要：It has often been noted that the brain drain may be abetted by highly progressive tax systems in the regions which are likely sources for emigration by those with the most income-earning potential. This paper presents the case in favour of such policies. The underlying assumption here is that there are productivity differences between regions, and that emigration of the most skilled workers from less productive regions increases the overall value of national output. The problem lies in sharing...
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作者：Brett, C; Weymark, JA
作者单位：Vanderbilt University; University of London; Royal Holloway University London
摘要：In this article, the joint use of an income tax and public provision of education as instruments to achieve the government's distributional objectives is considered. Individuals differ in innate tabour productivity and in aptitude to acquire skills through education. Actual labour productivity depends on both innate skill and the amount of education received. Using a generalized version of the Mirrlees tax problem that incorporates these features, qualitative properties of an optimal tax sched...
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作者：Schroyen, F
作者单位：Norwegian School of Economics (NHH)
摘要：In this paper I look at the tax treatment of households under individual filings and characterise the efficiency properties of an income tax schedule that redistributes from rich to poor households. Because tax liabilities are determined on individual incomes but the decision to earn those incomes is made at the household level, tax liable members of the same household can side trade leisure for net income with one another, and such side trade enables them to carry out tax arbitrage. I analyse...
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作者：Boadway, R; Pestieau, P
