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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：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：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...
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作者：BORJAS, GJ; TREJO, SJ
作者单位：University of California System; University of California Santa Barbara
摘要：This paper explores national origin differences in the welfare recipiency of immigrants to the United States. We develop an economic model of immigration which generates implications about how welfare utilization should vary according to characteristics of the country of origin. The empirical analysis reveals that a few source country characteristics explain over two-thirds of the variance of welfare recipiency rates across national origin groups, and changes in the average source country char...
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作者：KRELOVE, R
摘要：I both characterize and evaluate equilibrium outcomes in multiple-jurisdiction economies with proPerty and land taxation but where direct taxation of residents is not possible. The model contains perfectly mobile capital and population, and competitive, entrepreneurial governments that choose local taxes and expenditures to maximize after-tax land rent. When the cost of public goods is proportional to population the property tax emerges as the sole source of local finance, even though the land...
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作者：BAILEY, MJ
摘要：Discussions of the Ricardian equivalence concept have generally centered on the notion of a dynastic extended family in which the utility of each generation depends on its own consumption and on the utilities of its descendants. This paper shows that there are other reasons why we could observe the Ricardian result, either exactly or approximately. One reason is the capitalization of property taxes into property values. The other reason is that the bequest itself could be a variable in parents...
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作者：OLMSTED, GM; DENZAU, AT; ROBERTS, JA
作者单位：Washington University (WUSTL); Indiana University System; Indiana University Northwest; California State University System; California State University Long Beach
摘要：This paper examines two institutional factors that influenced school spending in Missouri during the 1970s. First, the retirement of a bond issue is usually accompanied by an increase in the operating tax rate (which requires voter approval). The retirement of a bond issue does not reduce, but apparently obscures, the cost of a tax increase. In addition, a change in assessment practices in 1975 allowed some districts to increase their effective operating rates without voter approval. Each of t...
