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作者：GRUBER, J
作者单位：National Bureau of Economic Research
摘要：One popular explanation for the low rate of employee health insurance coverage is the presence of numerous state regulations which mandate that group health insurance plans must include certain benefits. By raising the minimum cost of providing any health insurance coverage, these mandated benefits make it impossible for firms which would have desired to offer minimal health insurance at a low cost to do so. I use data on insurance coverage among employees in small firms to investigate whether...
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作者：PIKETTY, T
摘要：This paper deals with the problem of compatibility between Pareto-optimality and equal-liberty (alias envy-freeness) in economies with production, seemingly closed after Pazner and Schmeidler's counter-examples. A simple Spence-Mirrlees-like condition (demanding that the less productive jobs are also marginally the harder in terms of well-being) is proposed, under which it is proved that allocations satisfying Pareto-optimality and equal-liberty always exist. This allows us to define a well-al...
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作者：[Anonymous]
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作者：WEIMANN, J
摘要：In standard public good experiments, it has often been observed that contributions decay and reach their minimum in the final round. Up to now there has been no convincing explanation for this phenomenon. In order to find a solution to this puzzle, a series of experiments are conducted, in which the effects of information about individual behaviour and the effects of contributions of other players on subjects' choices are investigated. Furthermore, the partner-stranger experiment of Andreoni (...
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作者：SWENSON, DL
作者单位：Duke University
摘要：This study empirically examines how taxes shape foreign direct investment, and finds that increased taxes spur inward foreign investment. This finding conforms with theories that recognize that foreign investor response is critically shaped by the tax provisions faced by the foreign investor in his home country, and by the effects of tax reform on pre-tax asset returns. We demonstrate that average tax rates may better proxy tax effects than do effective tax rates. Our findings are more robust ...
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作者：JUNG, YH; SNOW, A; TRANDEL, GA
作者单位：University System of Georgia; University of Georgia
摘要：The theoretical literature on the relationship between the tax system and the 'underground' economy is extended using a model similar to the one examined by Watson (Journal of Public Economics, 1985, 27, 231-246), in which tax evasion is possible in one sector of the economy, but is impossible in the other. We prove that a rise in the tax rate increases (decreases) the number of agents in the sector in which tax evasion is possible if preferences exhibit increasing (decreasing) relative risk a...
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作者：PEREIRA, AM
摘要：This paper explores the overall efficiency effects of ITCs in the context of a disaggregated dynamic general equilibrium simulation model of the U.S. economy. This model postulates forward-looking investment decisions, and allows for optimal government borrowing and financial crowding out. Simulation results confirm the conventional wisdom that ITCs are distortionary, but challenge the equally conventional wisdom that ITCs necessarily spur investment and GDP. In addition, results point to an i...
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作者：SEITZ, H
摘要：This paper investigates the impact the provision of public capital has on the demand for private inputs using a cost function with public capital included as a fixed unpaid factor of production. The productivity effects of public capital provision are recovered by using duality theory. The model is applied to a panel of 31 two-digit industries of the West German manufacturing industry. It is shown that private and public capital are complements, whereas a substitutive relation emerges for labo...
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作者：DEBARTOLOME, CAM
作者单位：New York University
摘要：I explore the household weights in the Bergson-Samuelson social welfare functions which have a turning point at an efficient linear tax structure (the inverse optima). A tax structure is defined to be inequitable if every inverse optimum has weights that increase with household productivity over part of the productivity range. I find that the inequity of an efficient tax structure depends on the normality of leisure, on the number of households, and on the nature of household demands. An effic...
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作者：GROSSMAN, HI; NOH, SJ
作者单位：Hallym University
摘要：We develop a positive theory of public finance in which the objective of tax and spending policy is to extract rents for the incumbent ruler. The analysis shows how dependence of the incumbent ruler's survival probability on his tax and spending policy can lower the equilibrium tax rate and increase the equilibrium amount of spending on productive public services, but only until the minimum credible tax rate, which depends on the ruler's endogenous survival probability, becomes a binding const...
