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作者：SMITH, VH; KEHOE, MR; CREMER, ME
作者单位：University of Washington
摘要：A unique data set on exact giving by individual households for the support of a rural hearth care facility is used to examine the determinants of charitable giving, including the role of altruism. We examine whether a household's decision to give or not give and the amount it gives are influenced in the same or different ways by the household's characteristics and economic circumstances. We also examine whether a household's 'altruistic history' affects its current giving decisions.
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作者：HAHN, RW
作者单位：Harvard University
摘要：There is increasing interest in having the US government create markets in property rights to allocate various resources, such as landing rights and environmental quality. The purpose of this paper is to provide some general guidelines for the more efficient organization of such markets. The analysis examines the problem of devising efficient government markets when there are multiple inputs to the production process subject to different taxes and regulations. It develops some simple rules of ...
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作者：ANANT, TCA; BASU, K; MUKHERJI, B
作者单位：Delhi School of Economics; University of Delhi
摘要：A formal model of firm-government interaction is developed in which the firm chooses the producer price and the government chooses the ad valorem tax rate to maximise revenue collection. This game is then embedded as the second stage of a two-stage game where, in stage 1, the firm gets to choose its technology and therefore its cost function. The main results of the paper are (i) to characterise the Nash and Stackelberg equilibria of the government-firm game (ii) to demonstrate that 'strategic...
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作者：HINES, JR; HLINKO, JC; LUBKE, TJF
摘要：This paper examines the incidence of commodity taxes, finding that, when demand and marginal cost schedules are linear, the burden of commodity taxation is distributed between buyers and sellers so that each suffers the same percentage reduction in pre-tax surplus. This equi-proportionate reduction in surplus is the outcome of commodity taxes set at any rate, and is unaffected by relative demand and supply elasticities. Hence, when demand and marginal cost schedules are linear, commodity taxes...
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作者：VANDERPLOEG, F
作者单位：Tinbergen Institute
摘要：If an accelerationist Phillips curve derived from the behaviour of wage and price setters is combined with an aggregate demand curve, perpetual battles about the distribution of income and never-ending cycles in inflation and unemployment emerge as a result of demand or supply shocks. An optimal counter-cyclical rule for monetary growth stabilises these conflict cycles, but violates principles of sound public finance. This paper derives policy rules that ensure solvency of the public sector. A...
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作者：BJUREK, H; HJALMARSSON, L
作者单位：University of Gothenburg
摘要：The purpose of this study is to analyse the development of productivity and structural efficiency for an extended period of time, 1974 to 1987, in the production of public social insurance services in Sweden. The analysis is based on the estimation of a deterministic flexible single input multiple output frontier production function. The findings indicate a productivity decrease for the entire period from 1974 to 1987 of 18 percent. In the period 1974 to 1982, productivity decreased by approxi...
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作者：JANEBA, E
摘要：In the presence of international capital mobility, foreign direct investment is influenced by corporate income tax rates and the rules of how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction methods are considered as tax rules. Tax competition is modeled as a non-cooperative game with respect to both corporate tax rates and the form of double taxation relief. The subgame perfect equilibrium is shown to be independent of the tax rules. Since ...
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作者：KANNIAINEN, V; SODERSTEN, J
作者单位：Uppsala University
摘要：This paper shows that for the analysis of a tax policy, it is important to be explicit about the reporting convention to which a corporation tax is required (or allowed) to adhere. The paper shows that the corporation tax cannot be used to alter capital formation under uniform reporting, a convention required by the majority of the OECD countries. This tax is, however, a more useful policy tool in those OECD countries that have created the privilege of separate reporting. Fiscal depreciation m...
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作者：NICHELE, V; ROBIN, JM
作者单位：Institut Polytechnique de Paris; ENSAE Paris
摘要：This paper assesses the consequences of two reforms of the French indirect taxation system: a VAT harmonization which is close to initial EC proposals and a carbon tax which aims at decreasing the emissions of carbon dioxide. We simulate the effects of tax reforms using estimates of a model of household expenditure behaviour. Estimation is obtained by using the property of perfect aggregation over households of the Almost Ideal demand system on pooled micro data from the 1978-79, 1984-85, 1989...
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作者：BESLEY, T; JEWITT, I
作者单位：University of Bristol
摘要：Diamond and Mirrlees (American Economic Review, 1971, 61, 8-27 and 261-278) showed that the first-order conditions for the Ramsey tax problem do not necessarily characterize tax optima. Researchers have since become cautious in using the first-order conditions. This paper establishes the validity of a version of the first-order conditions, using them to determine when uniform taxation is optimal. We show Deaton's (Review of Economic Studies, 1979, 46, 391-405) conditions to be sufficient, but ...
