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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：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：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 ...
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作者：PECORINO, P
摘要：The effect of the tax structure on the long-run growth rate of income and consumption is analyzed, where tax structure refers to the mix of taxes on physical and human capital which satisfy an exogenously given government budget constraint. The factor used intensively in the consumption good sector, relative to the capital goods sector as a whole, is taxed more highly in a growth-maximizing tax structure. An endogenous labor supply, the tax treatment of depreciation and the effect of replacing...
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作者：BROOME, J
摘要：Qalys (quality-adjusted life years) are used to make judgements about the allocation of resources in medicine, and also about the medical care of particular individuals. This paper assesses that practice. It raises an objection to one common method of making the adjustment for quality, and it describes one serious unsolved difficulty that afflicts the use of qalys. But, subject to those qualifications, the paper tries as far as possible to provide sound theoretical grounds for the practice.
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作者：CREMER, H; GAHVARI, F
摘要：This paper incorporates tax evasion into Ramsey's optimal taxation problem. It provides (i) a precise and intuitive characterization of the tradeoff between optimal tax rates and audit probabilities, and (ii) a modified version of the 'Ramsey equation'. It also proves that in the presence of tax evasion: (a) the well-known requirement of 'proportional reduction in compensated demands', (b) the traditional result on the optimality of uniform taxation when income is exogenous, and (c) the equiva...
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作者：CREEDY, J; FRANCOIS, P
作者单位：University of British Columbia
摘要：This paper examines voting over the income tax schedule in a two-period model in which it is possible for individuals to alter the time stream of taxable income. It is shown that Roberts's (1977) proof of the existence of a choice set, when voting over a linear negative income tax, does not generalise to the case of an income tax schedule which has a tax-free threshold in the two-period case, even where the ranking of individuals by gross income is unaffected by the tax parameters.
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作者：GOULDER, LH; THALMANN, P
作者单位：University of Geneva
摘要：This paper analyzes intersectional and intertemporal efficiency effects of the Tax Reform Act of 1986 using a general equilibrium model that considers impacts of taxes on the allocation of capital across industries, assets, sectors, and time. The model pays close attention to capital adjustment dynamics. We find that the 1986 reform worsened the intertemporal efficiency of resource allocation by increasing marginal effective tax rates on various uses and types of capital. This negative efficie...
