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作者：Joulfaian, D
作者单位：United States Department of the Treasury; George Washington University
摘要：The tax treatment of lifetime transfers was altered on a number of occasions since the enactment of gift tax six decades ago. Trends in gifts by the wealthy show a dramatic response to these changes. In this paper, I examine this trend and gauge its response to taxes, transitory and permanent, over a period of 65 years. Results suggest that gifts are highly elastic with respect to taxes, particularly in the short run. Tax minimization seems to be an important consideration in the timing of int...
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作者：Blanchflower, DG; Oswald, AJ
作者单位：Dartmouth College; National Bureau of Economic Research; University of Warwick
摘要：This paper studies happiness in the United States and Great Britain. Reported levels of wellbeing have declined over the last quarter of a century in the US; life satisfaction has run approximately flat through time in Britain. These findings are consistent with the Easterlin hypothesis [Nations and Households in Economic Growth: Essays in Honour of Moses Abramowitz (1974) Academic Press; J. Econ. Behav. Org., 27 (1995) 35]. The happiness of American blacks, however, has risen. White women in ...
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作者：Huizinga, H; Nicodème, G
作者单位：Tilburg University; Universite Libre de Bruxelles
摘要：This paper investigates the impact of tax policy on international depositing. Non-bank international deposits are shown to be positively related to interest income taxes and to the presence of domestic bank interest reporting. This suggests that international deposits are in part intended to facilitate tax evasion. At present, only part of international interest flow are covered by either nonresident interest withholding taxes or international exchange of information. This incomplete coverage ...
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作者：Gordon, R; Kalambokidis, L; Slemrod, J
作者单位：University of California System; University of California San Diego; University of Minnesota System; University of Minnesota Twin Cities; University of Michigan System; University of Michigan
摘要：The U.S. income tax system has long been recognized as a hybrid of an income and consumption tax system, with elements that do not fit naturally into either pure system. What it actually is has important policy implications for, among other things, understanding the impact of moving closer to a pure consumption tax regime. In this paper, we examine the nature of the U.S. income tax system by calculating the revenue and distributional implications of switching from the current system to one for...
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作者：Mutuswami, S; Winter, E
作者单位：University of Essex; European University Institute; Hebrew University of Jerusalem
摘要：We propose two sequential mechanisms for efficient production of public goods. Our analysis differs from the existing literature in allowing for the presence of multiple public goods and in also being 'simple'. While both mechanisms ensure efficiency, the payoffs in the first mechanism are asymmetric, being sensitive to the order in which agents move. The second mechanism corrects for this through a two-stage game where the order of moves in the second stage is randomly determined. The payoffs...
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作者：Zhang, XB; Fan, SG; Zhang, LX; Huang, JK
作者单位：CGIAR; International Food Policy Research Institute (IFPRI); Chinese Academy of Sciences
摘要：In developing countries, identifying the most effective community-level governance mode is a key issue in rural development; therefore, empirical evaluation of these different modes is desperately needed. Since the 1980s, tens of thousands of villages in rural China have held local government elections, providing a good opportunity to investigate the effect of democratization on the level of public goods provision. Using a recent village survey conducted over a significant period of time, this...
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作者：Boone, J; Bovenberg, L
作者单位：Tilburg University
摘要：In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal nonlinear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search and an exogenous welfare benefit. In trading off low-skilled employment against work effort of higher skilled workers, the government balances distortions on the search margin with those on work effort. Higher welfare benefits typically reduce taxes paid by low...
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作者：Nyborg, K; Telle, K
作者单位：Statistics Norway
摘要：Regulatory agencies frequently present violators with warnings, not pursuing prosecution if the violation ceases upon receipt of the warning. We show how such warnings may help regulators to keep control: Prosecution is costly for the regulator, and insufficient prosecution efforts yield low penalties. Thus, with a limited regulatory budget, threats of harsh sanctions are credible only if the number of violators is low. This produces multiple Nash equilibria. If firms may make mistakes, the ec...
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作者：Conde-Ruiz, JI; Galasso, V
作者单位：Bocconi University; Centre for Economic Policy Research - UK
摘要：Early retirement was introduced after the appearance of redundant middle-aged workers, not entitled to pensions. This distortionary policy reduces human capital accumulation and economic growth, but shifts part of the tax burden on future generations. Why was it adopted? Alternative policies, which do not introduce long-term distortions, but impose a larger cost on the current generation of workers, were blocked by a coalition of high income workers, who did not plan to retire early, but sough...
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作者：Slemrod, J
