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作者:Dahlby, B; Wilson, LS
作者单位:University of Alberta
摘要:We examine vertical fiscal externalities in a model where a state government provides a productivity-enhancing public input and both the state and the central government tax wages and profits. Previous literature has emphasized the negative tax externality that occurs when two levels of government impose distortionary taxes on the same tax base. We show that an increase in the state government's tax. rate on wage income can increase federal revenues if the federal government imposes an ad valo...
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作者:Bac, M; Bag, PK
作者单位:University of London; Birkbeck University London; Ihsan Dogramaci Bilkent University
摘要:We consider a model of voluntary contributions for a public project with random number of potential contributors. The fundraiser, who observes this number, has to decide whether to reveal or suppress the information before contributions are given. The fundraiser's objective is to collect maximal contributions. We show that whether the public project is convex or non-convex can be the key to the fundraiser's announcement decision. In the convex case, this number is always revealed. In the non-c...
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作者:Laslier, JF; Trannoy, A; Van der Straeten, K
作者单位:Institut Polytechnique de Paris; Ecole Polytechnique; heSam Universite; Conservatoire National Arts & Metiers (CNAM); Centre National de la Recherche Scientifique (CNRS); Centre National de la Recherche Scientifique (CNRS); CY Cergy Paris Universite
摘要:Usual models on voting over basic income-flat tax schedules rest on the assumption that voters know the whole distribution of skills even if at equilibrium some individuals do not work. If individuals' productivity remains unknown until they work, it may be more convincing to assume that voters have only beliefs about the distribution of skills and that a learning process takes place. In this paper, at each period, individuals vote according to their beliefs which are updated when getting new ...
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作者:Roemer, JE; Aaberge, R; Colombino, U; Fritzell, J; Jenkins, SP; Lefranc, A; Marx, I; Page, M; Pommer, E; Ruiz-Castillo, J; San Segundo, MJ; Tranaes, T; Trannoy, A; Wagner, GG; Zubiri, I
作者单位:Yale University; Statistics Norway; University of Turin; Stockholm University; University of Essex; CY Cergy Paris Universite; University of Antwerp; University of California System; University of California Davis; Universidad Carlos III de Madrid; Leibniz Association; DIW Berlin - Deutsches Institut fur Wirtschaftsforschung; University of Basque Country
摘要:This paper employs the theory of equality of opportunity, described in Roemer's book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in I I countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions of post-fisc income are the same for different types of citizen, where a citizen's type is ...
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作者:Besley, T; Coate, S
作者单位:University of London; London School Economics & Political Science; Cornell University
摘要:This paper takes a fresh look at the trade-off between centralized and decentralized provision of local public goods. It argues that the sharing of the costs of local public spending in a centralized system will create a conflict of interest between citizens in different jurisdictions. When spending decisions are made by a legislature of locally elected representatives, this conflict of interest will play out in the legislature. Depending on precisely how the legislature behaves, the result ma...
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作者:Helm, C
作者单位:Humboldt University of Berlin
摘要:This paper compares endogenous choices of tradable and non-tradable emission allowances by non-cooperative countries. I find that the cost savings of trading do not necessarily lead to less pollution. In particular, environmentally more concerned countries usually choose less allowances if these are tradable, but this may be offset by the choice of more allowances on the side of environmentally less concerned countries. Moreover, if the establishment of a trading system requires the unanimous ...
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作者:Bartelsman, EJ; Beetsma, RMWJ
作者单位:Vrije Universiteit Amsterdam; University of Amsterdam; University of Amsterdam; Vrije Universiteit Amsterdam
摘要:This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a substantial share of the revenues from a unilateral increase in the corporate tax rate is lost because of a decline in reported income. (C) 2003 Elsevier B.V. All rights reserved.
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作者:Arcidiacono, P
作者单位:Duke University
摘要:Blacks have both lower employment rates and lower earnings than whites. Further, the earnings gap increases as workers age. This paper focuses on explaining differences in black/white earnings profiles and how government interventions work in a dynamic environment. Three contributions are made. Firstly, multiple equilibria may exist solely because of a coordination failure by firms. Even without taste discrimination, blacks may play no role in their poor labor market outcomes. Secondly, search...
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作者:Betts, JR; Fairlie, RW
作者单位:University of California System; University of California San Diego; University of California System; University of California Santa Cruz; Northwestern University; University of Chicago
摘要:The paper tests whether native-born American families respond to inflows of immigrants by sending their children to private school. The analysis uses 1980 and 1990 Census data from 132 metropolitan areas. For primary school students, no significant relation between immigration and private school enrolment is found. For secondary schools, a significant link emerges. For every four immigrants who arrive in public high schools, it is estimated that one native student switches to a private school....
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作者:Hoel, M; Shapiro, P
作者单位:University of Oslo; University of Melbourne; University of California System; University of California Santa Barbara
摘要:A standard result in the literature on environmental economics is that efficient environmental policies regulating transboundary pollution will be adopted only if there is interjurisdictional coordination. Efficient policies can be adopted as a result of interregional treaties or mandated by a central authority. The present paper demonstrates that if there is perfect population mobility between the regions affected by the transboundary pollution, the efficient outcome is a Nash equilibrium of ...