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作者：Gordon, RH; Nielsen, SB
作者单位：Copenhagen Business School; University of Michigan System; University of Michigan
摘要：Ignoring tax evasion possibilities, a value-added and a cash-flow income tax have similar behavioral and distributional consequences. Yet the available means of tax evasion under each can be very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an income tax it can occur through shifting taxable income abroad. Given evasion, we show that a country would make use of both taxes in order to minimize the efficiency costs of evasion activity, relying relatively ...
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作者：Slemrod, J; Hansen, C; Procter, R
摘要：The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both. In each case, a ''seesaw'' relationship is identified, in which the optimal tax on the income from capital exports (imports) is inversely related to the given tax rate on inco...
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作者：Dye, RF; McGuire, TJ
作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
摘要：Previous evidence on the effects of tax and expenditure limitation measures has not been conclusive. Difficulties arise in characterizing differences in fiscal institutions across states, and estimating behavior in the absence of limitation measures. A recently enacted tax limitation measure limits the growth in local property taxes in some Illinois jurisdictions, but not in others. Such differential treatment of otherwise similar jurisdictions provides a natural experiment for estimating the ...
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作者：Glazer, A; Niskanen, E
摘要：Governmental facilities for such services as education, health, and transportation are often small, of poor quality, and overcrowded, even when the costs are spread among all taxpayers. We also find that governments may subsidize private facilities providing the same services, or may charge admission fees at public facilities. We explain these phenomena with a model which considers two types of people, rich and poor. A majority consisting of poor people may purposely build small and low qualit...
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作者：vanDijk, F; vanWinden, F
摘要：A model is presented in which social ties between individuals and private contributions to a local public good are interrelated. Ties are formalized by means of utility interdependence, and depend on the history of social interaction, in this case the joint provision of the public good. The resulting dynamic model generates equilibrium Values of the intensity of ties and the private provision level. The impact of public provision on these variables is analyzed. Our results are very different f...
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作者：Burlando, R; Hey, JD
作者单位：University of York - UK; University of Turin
摘要：We report on experiments replicating the Partners and Strangers design and we find some evidence that may help to accommodate previous diverging partners/strangers results. This finding comes out of a preliminary investigation into whether nationality makes a difference as far as free-riding is concerned. We seem to have identified a strong effect on behaviour resulting from national differences (which, in turn, presumably reflect cultural and sociological differences between subject groups), ...
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作者：Gruber, J; Kubik, JD
作者单位：National Bureau of Economic Research
摘要：We investigate the effects of trying to mitigate moral hazard in the Disability Insurance (DI) program by raising the stringency of the screening process for applicants, We do so by studying a dramatic increase in rejection rates for the DI program in the late 1970s, which varied substantially across the US states. We find that each 10% rise in denial rates led to a statistically significant 2.8% fall in labor force non-participation among 45-64 year old males. We also find that the denial rat...
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作者：Newbery, DM
摘要：Budgets in Eastern Europe are under strain as taxes are reformed and receipts fall. Should expenditure be maintained or should personal taxes be cut? This paper asks how optimal tax rates might respond to a transition in which the government becomes less averse to inequality, but the inequality in skills increases. These are roughly offsetting and less important than falling enterprise revenue and the decline in the efficiency of personal taxation, both of which cause a sharp fall in optimal t...
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作者：Barham, V; Boadway, R; Marchand, M; Pestieau, P
作者单位：University of Ottawa; Queens University Belfast; Universite Catholique Louvain; University of Liege
摘要：The non-cooperative provision of public goods is analyzed in the context of a two-stage game in which club size is determined endogenously. Equilibrium club size and voluntary labour supply are shown to be inefficient. The impact of optimally-chosen fiscal policies using simple instruments is studied. When agents do not derive non-pecuniary benefits from volunteer work, lump-sum grants can be used to implement the first-best equal treatment allocation but private provision is fully crowded out...
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作者：Nielsen, SB; Sorensen, PB
作者单位：Copenhagen Business School; University of Copenhagen
摘要：In recent years the Nordic countries have introduced a so-called dual income tax which combines a proportional tax on capital income with progressive taxation of labour income. The paper argues that this asymmetric treatment of the two types of income can be defended on pure efficiency grounds, because the progressivity of the labour income tax serves to reduce the private return to human capital investment, thereby offsetting the tendency of a proportional comprehensive income tax to discrimi...
