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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：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：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：LEWIS, TR; SAPPINGTON, DEM
作者单位：State University System of Florida; University of Florida
摘要：We consider the design of government policy to ration such scarce resources as water or pollution permits in the presence of limited information. When government policy is formulated, some informed agents (e.g. established public utilities) know how highly they value the resource. Other uninformed agents (e.g. potential independent power producers) only learn their valuations at some later date. The government allows uninformed agents to trade the resource rights they receive on a competitive ...
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作者：XEPAPADEAS, AP
摘要：In controlling environmental externalities, Pigouvian taxes are an appropriate instrument when individual emissions can be monitored, while ambient taxes are deemed appropriate to control non-point source pollution when the ambient pollution but not individual emissions can be monitored. This paper shows that under uncertainty the efficient regulatory scheme for non-point source pollution is a mix of Pigouvian and ambient taxes. The Pigouvian fees are imposed on emissions revealed by the pollu...
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作者：ESTRIN, S; DEMEZA, D
作者单位：University of Exeter; University of London; London Business School
摘要：This paper investigates the merits of statutory monopoly as a means of preventing wasteful market fragmentation. The key result is that a public firm committed to price at cost may be unable to repel entry even when it is socially desirable that it should do so. Limited entry may be worse than either statutory monopoly or free entry. The robustness of results when competition stimulates a state firm to lower its costs is also examined.
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作者：OK, EA
摘要：In an influential article by Young (Journal of Economic Theory, 1988, 44, 321-335), it is shown that the traditional equal sacrifice principles in taxation can be justified from a non-utilitarian perspective by proving that equal sacrifice is, in fact, a consequence of more primitive concepts of distributive justice. This result is obtained in a distribution theoretic setting where total revenue to be raised is fixed. The present paper studies the same question in a setting where the basic pro...
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作者：BRUECKNER, JK
摘要：This paper provides an analysis of the supply-restriction model of growth controls. Growth controls in such a model harm consumers while enriching landowners, and they will only be adopted if landowners have political power. In the model, this power is manifested in the city government's use of a social welfare that takes both landlord and consumer welfare into account. Since cities cannot be small if the supply restriction inherent in growth controls is to have an impact, strategic interactio...
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作者：HAYES, KJ; LAMBERT, PJ; SLOTTJE, DJ
作者单位：University of York - UK; Southern Methodist University
摘要：An algorithm to compute effective income tax progression is devised for use when taxes are a function of both money income and other socioeconomic attributes and the data is in grouped (summary) form suppressing non-income information. Effective progression can be evaluated at percentiles in the distribution of either money or equivalent income. The normative significance of the new measures is explained in both cases. The methodology is illustrated by application to U.S. individual income tax...
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作者：LEVIN, L
摘要：This paper examines whether or not the elderly have precautionary motives for savings against uncertain and potentially large medical costs. I analyze the relationship between purchases of (actuarially unfair) health insurance and the individual's ability to self-insure. In order to create a complete model of this behavior the government programs of Medicare and Medicaid are also incorporated into the analysis. The major results from this paper are that individuals do tend to behave in a manne...
