-
作者：DUCLOS, JY
摘要：We discuss the modelling of the take-up of state support by going beyond the standard analysis and recognising that both the researcher and the welfare agency make errors is assessing entitlement. We apply the discussion to an examination of the take-up of Supplementary Benefits in Britain. By explicitly modelling the costs to taking up state support, we can illustrate how these costs can dampen the welfare impact of state support and mitigate or aggravate welfare agency errors in assessing en...
-
作者：KONISHI, H
摘要：This paper analyzes the welfare effects of commodity tax reform in an economy with a nonlinear income tax and linear commodity taxes. The main result is that we can find a tax reform program that improves every consumer's utility in the Pareto sense unless efficiency loss in the economy is minimized under incentive compatibility. The tax reform rule proposed here applies to a broad class of economies with arbitrary smooth income taxes. The expenditure function approach makes our analyses clear...
-
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, ...
