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作者：NAGLER, MG
摘要：This paper reviews some of the theory [e.g. Posner (1973)] on the incentives of firms to advertise deceptively. It argues that the widely held belief that these incentives are small and are outweighed by important disincentives is based on unjustified assumptions about consumer rationality. The paper presents a model of advertising and consumer reactions in which consumers manifest a form of bounded rationality. Given this, it is demonstrated that, under cogent assumptions about parameter valu...
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作者：LOCKWOOD, B
作者单位：Centre for Economic Policy Research - UK
摘要：This paper studies the effect of switching from the destination to the origin principle of taxation on non-cooperative commodity tax equilibrium. When taxes are constrained to be uniform across commodities. the switch has no effect. When differentiated taxes are allowed, the effects of the switch depend on whether countries are small or large. In both cases, the switch imposes the requirement that taxes must be uniform across commodities within each country. In the second case, there are two f...
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作者：ANDREONI, J; MCGUIRE, MC
作者单位：University of California System; University of California Irvine; University of Wisconsin System; University of Wisconsin Madison
摘要：When a heterogeneous group of people provide themselves with a pure public good the resulting Nash equilibrium outcome will divide the group into contributors and free riders. This paper proposes a general algorithm for discovering which individuals in the group fall into which of these two classes. The algorithm is based on identifying, for each individual, how much of the public good must be provided by others to drive that individual's contribution to zero.
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作者：BORDIGNON, M
摘要：The tax that a taxpayer wishes to evade is determined on the basis of his perception of the fairness of his fiscal treatment, with respect to both governmental supply of public goods and the perceived behaviour of other taxpayers. The coercive powers of the State and the taxpayer's attitude toward risk determine the extent to which this desired level is undertaken in practice. This approach is able to produce implications for the relationship between public expenditure, tax rates and tax evasi...
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作者：CARRARO, C; SINISCALCO, D
作者单位：Fondazione Mattei; University of Turin; University of Udine
摘要：This paper analyses profitability and stability of international agreements to protect the environment in the presence of trans-frontier or global pollution, Each country decides whether or not to coordinate its strategy with other countries. A coalition is formed when conditions of profitability and stability (no free-riding) are satisfied. It is shown that such coalitions exist; that they tend to involve a fraction of negotiating countries; and that the number of signatory countries can be i...
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作者：CUBITT, RP
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作者：BERLIANT, M; GOUVEIA, M
作者单位：University of Pennsylvania
摘要：The concepts of equal sacrifice and incentive compatibility in income taxation have been of interest to economists for some time. Here we attempt to integrate the two literatures in a model that offers a labor-leisure choice to consumers while imposing an equal relative or absolute sacrifice tax system. The main result is that equal sacrifice incentive compatible income tax systems generally exist and are locally unique. Examples are presented where this tax system is easy to compute. Comparat...
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作者：SCHWARTZ, AE
摘要：Socioeconomic variables reflect differences in individual production functions for such commodities as personal safety or education where both private goods and community characteristics are inputs to this production. Government activities are demanded because of their direct impact on community characteristics and indirect contribution to production. Since each activity affects many characteristics, efficient provision depends upon the proper consideration of the 'cross' effects of community ...
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作者：BRUGIAVINI, A
作者单位：University of London; London School Economics & Political Science
摘要：This paper considers the question of why the annuity market is thin. A model is presented in which consumers have the option of purchasing annuities before discovering their survival probability; they can then recontract the initial choice after the resolution of this form of uncertainly. It is shown that consumers purchase insurance against their own survival-probability type at a very young age and do not undertake further transactions. This characterization is then used to analyze the effec...
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作者：SANCHEZ, I; SOBEL, J
作者单位：University of California System; University of California San Diego
摘要：A hierarchical model of tax compliance is studied in which the government selects a tax policy and then delegates the responsibility to collect taxes to the IRS. There is a fixed distribution of income in the economy. Individuals differ by their income, which is known neither to the government nor to the IRS. We completely characterize the solution to the IRS's revenue-maximizing problem. When taxpayers are risk neutral, the optimal auditing policy divides the reported incomes into at most thr...
