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作者：Apps, P; Rees, R
作者单位：University of Munich; Australian National University; University of Sydney
摘要：Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialisation in household production and the pattern of trade within households. Variation in the degree of specialisation in domestic production across households strongly influences the impacts on individual tax burdens of a given tax reform. The standard models of the economics literature cannot be used to analyse these issues because they ignore the two-person nature of households and the exist...
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作者：Graham, JR
作者单位：Duke University
摘要：The traditional view is that interest deductibility encourages firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. This paper investigates the degree to which personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year 1980-1994, with significant coefficients in almost every year. A specificatio...
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作者：Dhillon, A; Perroni, C; Scharf, KA
作者单位：University of Warwick; University of London; London School Economics & Political Science
摘要：This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable. We focus on a two-jurisdiction model where capital can move across borders, and where jurisdictions have different public good requirements, but are otherwise identical. In this setting, coordination may call for a second-best allocation supported by differentiated tax rates. If,however, coordination must be achieved via a set of common rules that condition tax rate...
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作者：Baker, M; Benjamin, D
作者单位：University of Toronto; University of California System; University of California Davis
摘要：We analyze the sequential elimination of retirement/earnings tests from Canada's public pension plans. Our empirical framework potentially overcomes the obstacles encountered analyzing the tests within the context of a national social security system. Our results indicate that the removal of the tests were associated with relatively large shifts from part year full time to full year full time work. We are unable to reconcile these results within the context of a traditional labour supply model...
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作者：Haufler, A; Wooton, I
作者单位：University of Konstanz; University of Glasgow; Centre for Economic Policy Research - UK
摘要：We analyse tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When national governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will be willing to offer a subsidy to the firm. At the same time, the firm prefers to locate in the larger market where it will be able to charge a higher producer price. In equilibrium the large country receives the i...
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作者：Martin, S; Smith, PC
作者单位：University of York - UK; University of York - UK
摘要：Many social systems rely on a waiting list (rather than price) as a rationing device. We present a model of the waiting list for elective surgery in the British National Health Service. Waiting time is allowed to influence both supply of and demand for surgery. The resulting models of supply and demand are estimated empirically using over 4000 observations. The results indicate low elasticity of demand with respect to waiting time, suggesting that increased resources may reduce waiting times w...
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作者：Sillamaa, MA
作者单位：McMaster University
摘要：Phelps (1973); Sadka (1976); Seade (1977) presented theorems that showed work effort could increase if the marginal tax rate was zero at the top income. This was tested in a laboratory experiment. The prediction was supported. (C) 1999 Elsevier Science S.A. All rights reserved.
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作者：Berry, ST; Waldfogel, J
作者单位：University of Pennsylvania; National Bureau of Economic Research; Yale University
摘要：Because broadcasters can capture only part of the value of their product as revenue, there is the potential for a classic problem of underprovision. Whether public support corrects a marker failure depends on whether the market would have provided similar services in the absence of public broadcasting. We address these questions by asking whether public and commercial classical stations compete for Listening share and revenue as well as whether public stations crowd out commercial stations. We...
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作者：Judd, KL
作者单位：National Bureau of Economic Research
摘要：We find that the optimal long-run tax on capital income is zero even if the capital stock does not converge to a steady state nor to a steady state growth rate. The optimal tax on human capital is also zero if human capital is not a final good, but the long-run wage tax is not generally zero. We argue that consumption tax proposals, such as the Flat Tax, are not consumption taxes, and are biased against human capital. (C) 1999 Elsevier Science S.A. All rights reserved.
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作者：Smart, M
作者单位：University of Toronto
摘要：This note reviews the problems inherent in using the sum of compensating variations to measure the efficiency effects of tax reforms. Contrary to a recently published assertion, excise taxation never constitutes a potential Pareto improvement over poll taxation, even if the aggregate compensating variation is positive. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: H21.
