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作者：Andreoni, J; Petrie, R
作者单位：University of Wisconsin System; University of Wisconsin Madison; University System of Georgia; Georgia State University
摘要：Laboratory researchers in economics assiduously protect the confidentiality of subjects. Why? Presumably because they fear that the social consequences of identifying subjects and their choices would significantly alter the economic incentives of the game. But these may be the same social effects that institutions, like charitable fund-raising, are manipulating to help overcome free riding and to promote economic efficiency. We present an experiment that unmasks subjects in a systematic and co...
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作者：Chisik, R; Davies, RB
作者单位：State University System of Florida; Florida International University; University of Oregon
摘要：Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilateral foreign direct investment (FDI) activity. In plausible situations, more asymmetric countries wil...
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作者：Jensen, RT
作者单位：Harvard University
摘要：This paper investigates whether government transfer programs displace or 'crowd out' private support, focusing on a large increase in state old age pensions in South Africa. Using data spanning the period of the expansion, we find that each rand of public pension income to the elderly leads to a 0.25-0.30 rand reduction in private transfers from children living away from home. However, despite the large increase in income, there were no significant changes in migration, labor supply or househo...
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作者：Gradstein, M; Kaganovich, M
作者单位：Indiana University System; Indiana University Bloomington; Ben-Gurion University of the Negev
摘要：Conventional wisdom suggests that aging of population will increase political pressure to tilt the composition of social spending in favor of the elderly, while potentially sacrificing other publicly provided goods such as education. This view seems to be supported by recent empirical findings that per child public education spending tends to be lower in US jurisdictions with higher fraction of elderly residents. Do these cross-sectional findings also carry the dynamic implication that longevi...
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作者：Meyer, BD; Sullivan, JX
作者单位：Northwestern University; Northwestern University; National Bureau of Economic Research; University of Notre Dame
摘要：The tax and welfare programs that provide income and in-kind benefits to single mothers have changed dramatically in recent years. These changes began as far back as the mid-1980s and culminated with the 1996 welfare law that 'ended welfare as we knew it.' These tax and welfare changes have sharply increased the employment of single mothers and cut welfare rolls. However, little is know about the effects of these policy changes on the material well-being of single mothers and their children. S...
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作者：Smetters, K; Walliser, J
作者单位：University of Pennsylvania; The World Bank
摘要：The liability facing a pay-as-you-go social security system can be calculated in several ways. Many conversions, including that which took place in Chile, and in many plans to convert the U.S. system, assume the largest measure, known as the 'shutdown liability.' This measure pays many workers who have contributed to the public system more money than the public system is actually worth to them, thereby placing a larger burden on future generations. But other liability measures are hard to impl...
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作者：Auerbach, AJ; Bradford, DF
作者单位：University of California System; University of California Berkeley; Princeton University
摘要：We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash-flow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like the traditional cash-flow tax, this system may be integrated with a tax on labor income. We also show ...
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作者：Milesi-Ferretti, GM
作者单位：International Monetary Fund; Center for Economic & Policy Research (CEPR)
摘要：Do fiscal rules lead to fiscal adjustment, or do they encourage the use of 'creative accounting'? This question is studied with a model in which fiscal rules are imposed on 'measured' fiscal variables, which can differ from 'true' variables because there is a margin for creative accounting. The probability of detecting creative accounting depends on its size and the transparency of the budget. The model studies the effects on fiscal policy of a budget rule, separating structural from cyclical ...
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作者：Auerbach, AJ
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作者：Epple, D; Figlio, D; Romano, R
作者单位：State University System of Florida; University of Florida; Carnegie Mellon University; National Bureau of Economic Research
摘要：When there are peer effects in education, private schools have an incentive to vary tuition to attract relatively able students. Epple and Romano [American Economic Review 88(1) (1998) 33] develop a general equilibrium model characterizing equilibrium pricing and student selection into schools when peer effects are present. The model predicts that competition will lead private schools to give tuition discounts to more able students, and that this will give rise to an equilibrium exhibiting str...
