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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：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：MARCEAU, N
摘要：This paper examines the impact of unemployment insurance (UI) on employment and unemployment in an industry in which the prices can vary due to some market power. Some non-conventional results are obtained. It is shown that, if there is free entry and exit, average industrial employment may be a decreasing function of the experience rating because the number of firms in the industry is itself a decreasing function of this parameter. This contradicts the conventional view which was arrived at u...
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作者：LINDBECK, A; WEIBULL, JW
作者单位：Stockholm University; Stockholm University
摘要：This paper studies political equilibrium in a two-party representative democracy in which the political parties are policy motivated and voters trade off their policy preferences against their 'party identity'. It is shown that the parties will in general adopt differing policy positions in equilibrium, and that, under certain qualifications, the winning policy will lie between the more popular party's preferred policy and a certain utilitarian optimum. The winning policy will be closer to thi...
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作者：KUMBHAKAR, SC; DUNBAR, AE
作者单位：University of Texas System; University of Texas at San Antonio
摘要：This paper investigates whether employee participation in ownership or profit-sharing in publicly held firms through an ESOP or profit-sharing plan was positively associated with productivity measures. The sample consists of firms that adopted such plans during 1982 through 1987. Production function models augmented with age variables for ESOP and profit-sharing plans were estimated using panel data procedures. The productivity effect increased with the age of the ESOP at the rate of 1.8 to 2....
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作者：GANDAL, N; SCOTCHMER, S
作者单位：Boston University; University of California System; University of California Berkeley
摘要：In a simple model, we show that a joint venture can implement the rates of investment that maximize joint profit when firms' research abilities are private information. This can be done with budget balance, even though there are participation constraints. There is no conflict between budget balance and participation constraints because firms' payoffs can depend on ex post signals of abilities. The conflict between budget balance and participation constraints is restored when both abilities and...
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作者：ARONSSON, T
摘要：The purpose of this paper is to estimate a model of the supply of roundwood under nonlinear income taxation using Swedish cross-section data. The supply of roundwood is derived from utility maximization over two periods subject to a forest production constraint and a nonlinear budget constraint. Given the appropriate empirical specification, the model is estimated using the maximum likelihood method. As a final part of the analysis, tax consequences are presented both in the form of behavioura...
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作者：TANZI, V; ZEE, HH
摘要：This paper investigates the implications for savings behavior of time constraints in consumption in a simple life-cycle model, and finds that some standard results in the literature on savings and taxation need to be modified.
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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, ...
