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作者：BOADWAY, R; MARCHAND, M; PESTIEAU, P
作者单位：Universite Catholique Louvain; University of Liege
摘要：Despite the fact that all developed economies levy broadly based indirect taxes alongside direct taxes, little theory is devoted to explaining the direct-indirect tax mix. Our purpose is to show that if different taxes have different evasion characteristics, some optimal tax mix emerges naturally. Assuming that only income tax can be evaded and focusing on a two-class economy, we analyse the case for supplementing optimal (non-linear) income taxation with commodity taxation, and we develop con...
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作者：COATE, S; JOHNSON, S; ZECKHAUSER, R
作者单位：Harvard University; University of Pennsylvania
摘要：The pecuniary effects of cash and in-kind programs differ. A program that builds housing for the poor, for example, is likely to result in a lower price of existing low-income housing than would an equally costly cash transfer program. Low-income renters in general would benefit; landlords would lose. This paper argues that these pecuniary effects provide a previously unstudied rationale for the use of in-kind programs. Specifically, in a world in which the government has limited ability to ta...
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作者：HELSLEY, RW; OSULLIVAN, A
作者单位：Oregon State University
摘要：An altrusitic citizen votes 'yes' in a referendum if the perceived benefit of the project exceeds its perceived cost. The altruist gets information about benefits and costs from contributions to the 'pro' and 'con' campaigns. In the Nash equilibrium of a campaign-contribution game with two beneficiaries, altruists vote on the side with the largest contribution, and altruistic voting guarantees efficient choices. If there are many agents, however, altruistic voters do not always make efficient ...
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作者：CHAUDHURI, S; RAVALLION, M
作者单位：The World Bank; Princeton University
摘要：We investigate how well the most widely used static welfare indicators perform in identifying the chronically poor. We propose a normative measure of performance: the cost of a given impact on chronic poverty when transfers are contingent, upon a purely static indicator. Using longitudinal household data from rural India, we find that current consumption is not always a better indicator of chronic poverty than current income. Both, however, perform much better than other common indicators, suc...
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作者：CLAY, K
摘要：Although marginal cost pricing is necessary for welfare maximization, firms that produce under conditions of decreasing average cost incur losses if they price at marginal cost. In this paper, the Coase two-part tariff is extended to several cases of common costs by assessing surplus in order to recover the losses of the regulated natural monopolist; the existence of equilibria in these cases is demonstrated. Three models are considered in the context of an Arrow-Debreu private ownership econo...
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作者：BOVENBERG, AL; VANDERPLOEG, F
作者单位：University of Amsterdam; Tilburg University; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam
摘要：Environmental and tax policies and the optimal provision of clean and dirty public goods are analysed within the context of a second-best framework of optimal taxation. Households consume both clean and dirty commodities. Degradation of the natural environment occurs due to the consumption of dirty private and public goods, but can be offset when the government engages in abatement activities. Increased environmental concern implies a higher dirt tax, a lower tax on labour, less employment, mo...
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作者：BARRETT, S
作者单位：University of London; University College London
摘要：This paper demonstrates that governments may have incentives to impose weak environmental standards on industries that compete for business in imperfectly competitive international markets, where 'weak' means that the marginal cost of abatement is less than the marginal damage from pollution. However, such an intervention is not as efficient as an export or R&D subsidy in improving competitiveness, and depending on the form of competition and market structure, it may instead be optimal for gov...
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作者：MINTZ, JM; TSIOPOULOS, T
摘要：The value of corporate tax holiday incentives provided by Central-Eastern Europe (CEE) countries to attract foreign investment depends on whether a multinational company must pay corporate income taxes to its home government on income remitted from abroad (i.e. the multinational is said to be in a deficient credit position if foreign taxes paid are less than the home country tax owing on foreign-source income). This paper examines the value of corporate tax incentives given to manufacturing co...
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作者：NAGLER, MG
摘要：This paper reviews some of the theory [e.g. Posner (1973)] on the incentives of firms to advertise deceptively. It argues that the widely held belief that these incentives are small and are outweighed by important disincentives is based on unjustified assumptions about consumer rationality. The paper presents a model of advertising and consumer reactions in which consumers manifest a form of bounded rationality. Given this, it is demonstrated that, under cogent assumptions about parameter valu...
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作者：LOCKWOOD, B
作者单位：Centre for Economic Policy Research - UK
摘要：This paper studies the effect of switching from the destination to the origin principle of taxation on non-cooperative commodity tax equilibrium. When taxes are constrained to be uniform across commodities. the switch has no effect. When differentiated taxes are allowed, the effects of the switch depend on whether countries are small or large. In both cases, the switch imposes the requirement that taxes must be uniform across commodities within each country. In the second case, there are two f...
