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作者：Fortin, B; Marceau, N; Savard, L
作者单位：Laval University; University of Quebec; University of Quebec Montreal; University of Quebec; University of Quebec Montreal
摘要：In this paper, we study the effects of taxation and wage controls in a developing economy with an informal sector. For that purpose, we build a model with firm heterogeneity, in which a formal and an informal sector endogenously emerge in some productive branches of the economy. Based on the assumption that the marginal cost of tax and regulation evasion increases with the size of the firm, our model offers an explanation for the observed discontinuity in the distribution of firms size (the 'm...
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作者：Bovenberg, AL; vanEwijk, C
作者单位：Tilburg University; University of Amsterdam
摘要：This paper explores the trade-off between efficiency and intra- and intergenerational equity in an endogenous growth model of an open economy with overlapping generations and human capital accumulation. We demonstrate that progressive taxes hurt long-run growth and exacerbate distortions associated with intergenerational spillovers. However, by raising saving, these taxes strengthen the net foreign asset position.
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作者：Bovenberg, AL; deMooij, RA
作者单位：Tilburg University; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC
摘要：This paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two channels. The first channel is an environmental production externality, which determines the positive effect of lower aggregate pollution on the productivity of capital. The second channel is a shift in the tax bu...
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作者：Razin, A; Yuen, CW
作者单位：University of Hong Kong; National Bureau of Economic Research; Centre for Economic Policy Research - UK; Tel Aviv University
摘要：In the context of a human-capital-based growth model, we show the essential role of labor mobility in equalizing income levels for countries that start off from different initial income positions. Human capital externalities cum labor mobility are the driving forces behind the income level equalization process. In a non-cooperative equilibrium, labor mobility will be limited and income level equality will not be achieved. Coordination will allow free mobility of labor within an economic union,...
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作者：Karni, E; Chakrabarti, SK
作者单位：Purdue University System; Purdue University; Purdue University in Indianapolis
摘要：This paper examines the effects of the political organization of a chain of markets on the level of taxes and the volume of trade. Using a game-theoretic approach we note that, under certain demand structures, noncooperative tax policies implemented by independent jurisdictions entail externalities detrimental to trade. We show that the monopolization of the chain of markets (or the implementation of cooperative tax strategies), by internalizing the costs associated with these externalities, i...
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作者：Mansoorian, A; Myers, GM
作者单位：University of Waterloo; York University - Canada
摘要：We compare the efficiency and social welfare properties of equilibria resulting from different governmental objectives in a federal system with a mobile population. The objectives considered are total utility, average utility, representative resident's utility, and profit maximization. The representative resident approach is unique in that it depends only on utility. It yields the best efficient allocation from the perspective of a government's residents. Average utility yields an efficient al...
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作者：Brito, DL; Intriligator, MD; Sheshinski, E
作者单位：University of California System; University of California Los Angeles; Hebrew University of Jerusalem
摘要：The explicit treatment of heterogeneity among the users of the commons leads to results that differ from those that are now generally accepted in the literature. The owner of the fixed factor is not able to expropriate the rents of privatization. Rather, the resulting distribution of income to the free factor after privatization depends on the technology and the institutional arrangements. This result extends to more than two goods if the decline in the price of the good produced in the common...
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作者：Wilson, JD
摘要：The residential property tax has been viewed as a congestion fee, even if it distorts housing decisions. This paper shows that the rule for a competitive jurisdiction's optimal public good supply may be written in a form in which no such role appears. Congestion costs enter the cost side of this rule in the same way that they enter when only a land tax is available. The new rule is reconciled with an alternative rule in the literature, which contains no congestion costs.
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作者：Lang, O; Nohrbass, KH; Stahl, K
作者单位：University of Mannheim; Centre for Economic Policy Research - UK; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW)
摘要：We present a micro estimate determining taxed income as a function of gross income and all major deduction options depending on household and asset categories, It shows that tax savings strongly increase with increasing income, resulting in an effective marginal tax rate 16 percentage points below the legislated one for the highest income groups, This calls into question the intended distributional impact of progressive income taxation. Our estimate suggests aggregate income tax losses to the ...
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作者：Alm, J; Whittington, LA
作者单位：Georgetown University
摘要：In this paper we estimate the impact of the federal individual income tax on the timing of marital decisions. Anecdotal evidence suggests that the tax penalty often associated with marriage contributes to the decision of when to marry. Using household data from the Panel Study on Income Dynamics, we estimate various models of the probability of delaying marriage as a function of the change in tax burden caused by marriage (as well as several other variables). We find that there is a significan...
