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作者：MOURMOURAS, A
作者单位：University System of Ohio; University of Cincinnati
摘要：This paper shows that in overlapping generations models incorporating renewable natural resources, competition may lead to perpetually declining living standards in environments in which it is technically feasible to achieve intergenerationally equitable distributions of consumption. First- and second-best conservationist government policies are examined. These include forced nationalization of the entire stock of natural capital, government open market purchases and sales of natural capital, ...
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作者：SELDEN, TM
摘要：This paper examines the public provision of health insurance for high severity illness. Besley (Journal of Public Economics, 1989, 39, 141-156) argues that public coverage of high severity illness may interact with private coverage for low severity illness so as to increase welfare. The possibility of interaction between public and private coverage raises important questions for mixed systems, as in the United States. Nevertheless, even within the more general framework presented in this paper...
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作者：NERLOVE, M; RAZIN, A; SADKA, E; VONWEIZSACKER, RK
作者单位：University of Munich; Leibniz Association; Ifo Institut; Tel Aviv University; Martin Luther University Halle Wittenberg
摘要：This paper analyses the implications of the comprehensive income tax for the accumulation of human and physical capital and for the overall productivity level of the economy. A comprehensive income tax, applying to both labour income and capital income, is shown to discriminate against investments in human capital relative to investments in physical capital. It has an adverse impact on human capital accumulation and lowers productivity.
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作者：ERARD, B
摘要：In this paper a framework is developed for the joint analysis of tax preparation mode and tax non-compliance. Estimation is performed using micro-level audit data from the Internal Revenue Service. Although the availability of tax practitioners undoubtedly reduces many of the informational and computational barriers to tax compliance, the results indicate that their use, particularly the use of CPAs and attorneys, is associated with increased tax non-compliance, which may have negative implica...
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作者：CRAIN, WM; TOLLISON, RD
作者单位：George Mason University
摘要：We offer an extensive and robust test of the time-inconsistency theory of fiscal politics. We employ data of U.S. states from 1969 to 1989, and the results of our tests indicate that variables such as legislative stability and executive term limits have strongly predictable impacts on the volatility of various measures of fiscal policy.
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作者：BLOMQUIST, NS
摘要：The paper studies the effect of taxes on labor supply in a model with interdependent behavior, i.e. individuals' preferences depend on other people's behavior. It is found that not taking the interdependency into account can lead to a serious bias in the predicted effects of a tax change. It is also shown that interdependent behavior can give rise to spikes in the hours distribution. Such spikes often have been attributed to quantity constraints.
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作者：BRUNNER, JK
摘要：This paper analyzes the optimum utilitarian income tax, with special attention given to the characterization of the lower end of the optimum tax function, in the case when the least qualified individuals do not work. Moreover, the positivity of the marginal tax rate throughout is shown to be a consequence of the desirability of redistribution of income or leisure, given the self-selection constraints and preferences fulfilling agent monotonicity and non-inferiority of leisure.
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作者：CASE, AC; ROSEN, HS; HINES, JR
作者单位：Princeton University; Harvard University
摘要：This paper formalizes and tests the notion that states' expenditures depend on the spending of similarly situated states. We find that even after allowing for fixed state effects, year effects, and common random shocks among neighbors, a state government's level of per capita expenditure is positively and significantly affected by the expenditure levels of its neighbors. Ceteris paribus, a one dollar increase in a state's neighbors' expenditures increases its own expenditure by over 70 cents.
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作者：KONRAD, KA; LOMMERUD, KE
作者单位：University of Bergen; University of Munich
摘要：We study the question of how relative standing comparisons, or 'status seeking, influence risk taking. When utility is separable in consumption and status the following results apply. With non-systematic risks, more concern for status leads to more (less) risk taking when, in a sense made precise in the paper, the utility function is less (more) concave in status than in pure consumption. With systematic risk, risk taking always increases with the concern for status. However, status seeking al...
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作者：MURPHY, JA; FURTAN, WH; SCHMITZ, A
作者单位：University of California System; University of California Berkeley; University College Dublin; University of Saskatchewan
摘要：This paper explores the gains-from-research issue within the framework of a product which is traded with the aid of export subsidies. Because of the taxpayer burden associated with increased exports, it is quite possible for the returns to research to be negative. A decline in the rate of protection through a rising world market leads to a linear increase in the gains from research, while a rise in the internal support price will cause a non-linear and negative response if the supply shift is ...
