1期

最新文章

• How do retirement tests affect the labour supply of older men? AI翻译
  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...
• Country size and tax competition for foreign direct investment AI翻译
  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...
• Rationing by waiting lists: an empirical investigation AI翻译
  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...
• How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate AI翻译
  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.
• Optimal taxation and spending in general competitive growth models AI翻译
  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.
• How responsive is business capital formation to its user cost? An exploration with micro data AI翻译
  作者：Chirinko, RS; Fazzari, SM; Meyer, AP
  作者单位：Emory University; Washington University (WUSTL); Federal Reserve System - USA
  摘要：The response of business capital formation to its user cost is critical to evaluating tax reform, deficit reduction, and monetary policy. Evidence for a substantial user cost elasticity, however, is sparse. Most evidence has been based on aggregate data, although several recent studies with firm-level data report substantial effects. With a particularly rich micro dataset containing over 26,000 observations, this paper explores what can be learned about the user cost elasticity. While the resu...
• On the determinants of fiscal centralization: Theory and evidence AI翻译
  作者：Panizza, U
  作者单位：Inter-American Development Bank
  摘要：This paper presents a simple model that unifies most of the results of the literature on fiscal federalism. The model describes an economy characterized by two levels of government, one public good, and a private good. The predictions of the model are tested by using a new set of measures of fiscal centralization. The main findings are that country size, income per capita, ethnic fractionalization, and level of democracy are negatively correlated with the degree of fiscal centralization. The m...
• Redistributive effect, progressivity and differential tax treatment:: Personal income taxes in twelve OECD countries AI翻译
  作者：Wagstaff, A; van Doorslaer, E; van der Burg, H; Calonge, S; Christiansen, T; Citoni, G; Gerdtham, UG; Gerfin, M; Gross, L; Häkinnen, U; John, J; Johnson, P; Klavus, J; Lachaud, C; Lauridsen, J; Leu, RE; Nolan, B; Peran, E; Propper, C; Puffer, F; Rochaix, L; Rodríguez, M; Schellhorn, M; Sundberg, G; Winkelhake, O
  作者单位：University of Sussex; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; University of Barcelona; University of Southern Denmark; Sapienza University Rome; Stockholm School of Economics; University of Bern; Clark University; Helmholtz Association; Helmholtz-Center Munich - German Research Center for Environmental Health; University of London; London School Economics & Political Science; Universite Claude Bernard Lyon 1; University of Southern Denmark; Economic & Social Research Institute (ESRI); University of Barcelona; University of Bristol; Universite de Toulouse; Universite Toulouse III - Paul Sabatier; Centre National de la Recherche Scientifique (CNRS); Institut de Recherche pour le Developpement (IRD); Laboratoire d'Etudes en Geophysique et oceanographie spatiales; Universite PSL; Universite Paris-Dauphine; University of Barcelona; Uppsala University
  摘要：This paper decomposes the redistributive effect of the personal income taxes (PITs) of twelve OECD countries into four components: (i) an average rate effect, (ii) a departure-from-propartionality or progressivity effect, (iii) a horizontal equity effect and (iv) a reranking effect. The product of (i) and (ii) indicates the vertical redistribution associated with the PIT and the sum of(iii) and (iv) indicates the impact on the distribution of income of differential tax treatment. The average t...
• The productivity of schools and other local public goods producers AI翻译
  作者：Hoxby, CM
  作者单位：Harvard University
  摘要：I construct an agency model of local public goods producers in which households make Tiebout choices among jurisdictions in a world of imperfect information and costly residential mobility. I examine producers' effort and rent under local property tax finance and centralized finance. I show that, if there are a sufficient number of jurisdictions, conventional local property tax finance can attain about as much productivity as a social planner with centralized finance can, even if the social pl...
• A house of her own: old age assistance and the living arrangements of older nonmarried women AI翻译
  作者：Costa, DL
  作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research
  摘要：I investigate the factors that fostered the rise in separate living quarters for older nonmarried women since mid-century by examining the impact of Old Age Assistance on living arrangements in 1940 and 1950. I find that Old Age Assistance substantially increased demand for separate living quarters, but that demand depended upon the rules of the program, in particular whether children were held legally responsible for the care of their aged parents. I argue that more than half of the decline i...