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作者：Hines, JR Jr
作者单位：University of Michigan System; University of Michigan; National Bureau of Economic Research
摘要：Benefit taxation is a system in which individuals are taxed according to the benefits they receive from public expenditures. This paper describes an alternative to the Standard Lindahl method of determining the distribution of individual benefits from government-provided public goods, and uses this alternative to calculate benefit taxes. This alternative avoids some of the paradoxial features of Lindahl pricing, and generates outcomes in which all consumers benefit from reduced costs of provid...
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作者：Kind, HJ; Knarvik, KHM; Schjelderup, G
作者单位：Norwegian School of Economics (NHH)
摘要：This paper uses a new economic geography model to analyze tax competition between two countries trying to attract internationally mobile capital. Each government may levy a source tax on capital and a lump sum tax on fixed labor. If industry is concentrated in one of the countries, the analysis finds that the host country will gain from setting its source tax on capital above that of the other country. In particular, the host may increase its welfare per capita by setting a positive source tax...
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作者：Bovenberg, AL; Graafland, JJ; de Mooij, RA
作者单位：CPB Netherlands Bureau for Economic Policy; Tilburg University
摘要：This paper develops an applied general equilibrium model to explore various tax cuts aimed at combating unemployment and raising labor supply. The model calibrates modern labor-market theories on wage setting, job matching, labor supply and labor demand on Dutch data. It represents the core: of a larger applied general equilibrium model for the Netherlands called MIMIC. Simulations reveal that targeting in-work benefits at the low skilled is the most effective way to cut economy-wide unemploym...
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作者：Homburg, S
作者单位：Leibniz University Hannover
摘要：According to a widely held belief, compulsory savings are justified on efficiency grounds because they alleviate the following free rider problem: if the welfare state grants a minimum income to older persons, some of the young may find it optimal not to provide for retirement. The literature argues that compulsory savings can be used in order to overcome this problem. However, potential free riders consider compulsory savings as if they were payroll taxes; this holds even if the pension syste...
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作者：Davies, JB; Zeng, JL; Zhang, J
作者单位：Western University (University of Western Ontario); National University of Singapore; Victoria University Wellington
摘要：This paper considers optimal taxation in an endogenous growth model where private education investments are imperfectly observable. Consumption taxation is better than labor income taxation for public provision of goods unless educational investment is completely unobservable. If subsidies are feasible for observed education investment, the consumption tax rate is independent of the degree of observability but the subsidy rate is higher the lower is the observability. If subsidies are not feas...
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作者：Bertero, E; Rondi, L
作者单位：Consiglio Nazionale delle Ricerche (CNR); University of London; London School Economics & Political Science
摘要：This paper studies the effect of the hardening of the budget constraint on the behaviour of public enterprises. Drawing from finance theory, we provide empirical evidence of a change in behaviour of pubic enterprises between soft and hard budget constraint regimes by investigating the financial discipline enforced by debt across the two regimes. Using a panel of Italian state-owned manufacturing firms, we undertake a natural experiment exploiting a shift of budget regimes in the late 1980s. Co...
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作者：Ueng, KLG; Yang, CC
作者单位：Academia Sinica - Taiwan; National Taiwan University
摘要：This paper proposes a tax scheme in the vein of the implementation literature under complete information. The tax scheme virtually obviates the need for tax administration. Besides little tax administration, three desirable properties characterize our proposed tax scheme. First, complementing the regular tax system with our scheme can be Pareto-improving. Second, our scheme eliminates the so-called excess burden of tax evasion as defined by Yitzhaki [Yitzhaki, S., 1987. On the excess burden of...
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作者：Friedman, E; Johnson, S; Kaufmann, D; Zoido-Lobaton, P
作者单位：Massachusetts Institute of Technology (MIT); Rutgers University System; Rutgers University New Brunswick; The World Bank
摘要：Across 69 countries, higher tax rates are associated with less unofficial activity as a percent of GDP but corruption is associated with more unofficial activity. Entrepreneurs go underground not to avoid official taxes but to reduce the burden of bureaucracy and corruption. Dodging the 'grabbing hand' in this way reduces tax revenues as a percent of both official and total GDP. As a result, corrupt governments become small governments and only relatively uncorrupt governments can sustain high...
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作者：Bütler, M
作者单位：Tilburg University
摘要：This paper investigates the political feasibility of different hypothetical reform options of an unsustainable pay-as-you-go public pension system. in calibrating the model to the Swiss economy, we find that low internal rates of return and high distortions can reduce political support for an increase in earmarked taxes, up to a point where a reduction in the size ai the social security program receives a majority of votes. Our simulations show that the consideration of non-social security tax...
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作者：Velasco, A
作者单位：New York University; National Bureau of Economic Research
摘要：This paper develops a political-economic model of fiscal policy - one in which government resources are a 'common property' out of which interest groups can finance expenditures on their preferred items. This setup has striking macroeconomic implications. Transfers are higher than a benevolent planner would choose them to be; fiscal deficits emerge even when there are no reasons for intertemporal smoothing, and in the long run government debt tends to be excessively high; peculiar time profile...
