作者：KAPLOW, L
作者单位：National Bureau of Economic Research
摘要：Altruistically motivated gifts involve a species of consumption externality. Donors obtain an altruistic benefit from the effect of their gifts on donees' utility but do not take into account that the benefit to donees is itself relevant to social welfare. The level of gift-giving thus will be lower than is optimal. A subsidy can correct this problem, while compulsory transfers (assuming the state lacks information about who is altruistic) and bargaining between donors and donees cannot. The r...
作者：HARCHAOUI, TM; LASSERRE, P
作者单位：University of Quebec; University of Quebec Montreal
摘要：We investigate the impact of taxation on a sample of Canadian copper mines based on a 'putty clay' model, i.e. focusing on plant creations and major capacity changes. Our theoretical analysis shows that the cost of capital differs in such an instance from its counterpart under a flexible neoclassical technology, particularly in the way the resource rent component enters the formula. Besides the influence of geological variables, our econometric results establish the effect of (net of federal, ...
