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作者：Donni, Olivier
作者单位：CY Cergy Paris Universite
摘要：We consider the collective model of labor supply with marketable domestic production. We first show that, if domestic production is mistakenly ignored, the 'collective' indirect utility functions that are retrieved from observed behavior will be unbiased if and only if the retrieved from observed behavior will be unbiased if and only if the profit function is additive. Otherwise, in the non-additive case, the direction and the size of the bias will depend on the complementarity-substitutabilit...
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作者：Carbone, Jared C.; Smith, V. Kerry
作者单位：Williams College; Arizona State University; Arizona State University-Tempe
摘要：We report on the results of analytical and numerical models that describe the effects of non-separable externalities (or public goods) on public policies with important general equilibrium consequences. In the numerical exercise, we calibrate a general equilibrium model with non-separable air quality benefits in order to measure the excess burden and total net benefits of transportation and energy taxes in the 1995 U.S. economy. The change in the physical level and the economic value in air qu...
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作者：Devereux, Michael P.; Lockwood, Ben; Redoano, Michela
作者单位：University of Oxford; University of Warwick
摘要：This paper investigates whether OECD countries compete with each other over corporation taxes, and whether such competition can explain the fall in statutory tax rates in the 1980s and 1990s. We develop a model in which multinational firms choose their capital stock in response to an effective marginal tax rate (EMTR), and simultaneously choose the location of their profit in response to differences in statutory tax rates. Governments engage in two-dimensional tax competition: they simultaneou...
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作者：Huizinga, Harry; Nielsen, Soren Bo
作者单位：Copenhagen Business School; Centre for Economic Policy Research - UK; Tilburg University
摘要：Internationalization offers enhanced opportunities for individuals to place savings abroad and evade domestic saving taxation. This paper asks whether the concomitant loss of saving taxation necessarily is harmful. To this end we construct a model of many symmetric countries in which public goods are financed by taxes on saving and investment. There is international cross-ownership of firms, and countries are assumed to be unable to tax away pure profits. Countries then face an incentive to im...
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作者：Andersen, Torben M.
作者单位：Aarhus University; Aarhus University
摘要：Increasing longevity causes an upward trend in the dependency ratio in many countries. This raises concerns about the financial sustainability of social security schemes, and reform proposals and initiatives abound. It is shown that a fundamental policy choice inevitably arises since a given social security system cannot be maintained by simply indexing pension ages to longevity. The political reform process is analysed using the so-called legislative procedure. When longevity increases, the r...
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作者：Casarico, Alessandra; Devillanova, Carlo
作者单位：Bocconi University; Centre for Economic Policy Research - UK; Leibniz Association; Ifo Institut
摘要：wThis paper analyses the general equilibrium implications of reforming pay-as-you-go pension systems in an economy with heterogeneous agents, human capital investment and capital-skill complementarity. It shows that increasing funding, by raising savings, delivers in the long run higher physical and human capital and therefore higher output, but also higher across-group wage and income inequality. It also shows that the general equilibrium effects induced by this reform affect groups' sizes in...
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作者：Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara
作者单位：Hokkaido University; Hiroshima University
摘要：This paper reexamines the main findings of Cardarelli et a]. [Cardarelli, R., Taugourdeau, E., Vidal, J.-P., 2002. A repeated interactions model of tax competition, Journal of Public Economic Theory 4, 19-38], and Catenaro and Vidal [Catenaro, M., Vidal, J.-P., 2006. Implicit tax co-ordination under repeated policy interactions, Recherches Economiques de Louvain 72, 1-17], who show that regional asymmetries undermine the implicit collusion of tax coordination in a repeated game model of capita...
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作者：Wilson, John Douglas
作者单位：Michigan State University
摘要：A major roadblock to the implementation of Bhagwati's proposal to allow developing countries to tax skilled emigrants residing in developed countries (the brain drain) is the administrative problems associated with collecting this tax in the absence of developed-country cooperation. This paper provides a partial solution to these problems, involving the tax treatment of emigrants who return to their countries of origin. The tax system is structured so that returning emigrants who previously pa...
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作者：Karistrom, Anders; Palme, Marten; Svensson, Ingemar
作者单位：Stockholm University; Royal Institute of Technology
摘要：We study the effect of a reform of the Swedish disability insurance (DI) program whereby the special eligibility rules for workers in the age group 60 to 64 were abolished. First, we use a differences-in-differences approach to study changes in the disability take-up as compared to the age group 55 to 59. Then, we use a similar approach to study to what extent the employment effect of the reform is crowded out by an increase in the utilization of the sickpay insurance (SI) and/or the unemploym...
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作者：Koszegi, Botond; Rabin, Matthew
作者单位：University of California System; University of California Berkeley
摘要：This article explores some conceptual issues in the study of well-being using the traditional economic approach of inferring preferences solely from choice behavior. We argue that choice behavior alone can never reveal which situations make people better off, even with unlimited data and under the maintained hypothesis of 100% rational choice. Ancillary assumptions or additional forms of data such as happiness measures are always needed. With such ancillary assumptions and additional data, how...
