1997

最新文章

• Social security reform for economic transition: the case of the Czech Republic AI翻译
  作者：Coulter, F; Heady, C; Lawson, C; Smith, S
  作者单位：University of Bath; University of London; London School Economics & Political Science
  摘要：This paper examines social security reform for transitional economies, using the Czech Republic as an example. Replacement of universal benefits by more generous but income-tested benefits helped the poor, while reducing government expenditure. However, it harmed those slightly above the poverty line and increased the combined marginal rates of tax and benefit withdrawal, especially for the poor. Changes to benefit withdrawal rates made before the reforms were enacted succeeded in improving ta...
• Taxes and labor supply of high-income physicians AI翻译
  作者：Showalter, MH; Thurston, NK
  摘要：We use the 1983-1985 Physicians' Practice Costs and Income Survey, supplemented with federal and state tax rates, to estimate the effect of variation in marginal tax rates on work hours for high-income physicians. We find that self-employed physicians are much more sensitive to the marginal tax rate than would be suggested by previous labor-supply studies, while those who are employees have no discernible sensitivity to marginal tax rates. (C) 1997 Elsevier Science S.A.
• Financial intermediation and the optimal tax system AI翻译
  作者：Caminal, R
  摘要：In this paper a stylized general equilibrium model is constructed to analyze the relative efficiency of taxing financial intermediaries. A crucial feature of the model is that tax collection costs are endogenous, i.e. they result from primitive assumptions about information and transaction costs, instead of being assumed ad hoc. The model provides useful insights into the welfare costs and incidence of banks' reserve requirements or, equivalently, of a tax on deposits. In particular, it is sho...
• Discontinuous losses from poverty, generalized P-alpha measures, and optimal transfers to the poor AI翻译
  作者：Bourguignon, F; Fields, G
  作者单位：Cornell University
  摘要：This paper examines the distributional properties of poverty measures which are discontinuous at the poverty line. It is shown that among all the additive poverty measures, only those measures with some discontinuous jump at the poverty line are such that it is optimal to allocate a given antipoverty budget either to the richest of the poor, or to the poorest of the poor, or to both. A special class of such poverty measures is an extension of the well-known P-alpha, the properties of which are...
• Bargaining between benevolent jurisdictions or when delegation induces inefficiencies AI翻译
  作者：Jehiel, P
  摘要：This paper considers the problem of bargaining between benevolent jurisdictions about local public goods and head taxes. It is shown that delegation to benevolent jurisdictions will, in general, induce distortions away from efficiency, where efficiency means an efficient provision of local public goods and an efficient distribution of consumers. This distortion is caused by (1) the divergence between social and jurisdictional objectives, and (2) the impossibility for jurisdictions to realize s...
• Transfer pricing rules and corporate tax competition (vol 60, pg 401, 1996) AI翻译
  作者：Elitzur, R; Mintz, J
• The honest society: Stability and policy considerations AI翻译
  作者：Nyberg, S
  摘要：The social level of honesty is a public good that determines the feasibility of ventures subject to opportunism and the amount of resources devoted to safeguarding such activities. This paper examines equilibrium honesty in an evolutionary model where safeguards exhibit diminishing returns. The analysis shows that honesty-promoting policies, such as public provision and subsidization of safeguards, financed by uniform taxes, increase social welfare. By contrast, sharply increased safeguard cos...