A Reconsideration of the Optimal Income Tax [PDF]
, 2000 Abstract Following on from the seminal work of Mirrlees (1971), an extensive literature on the design of optimal non-linear tax schedules has developed. Whilst some of this literature (e.g. Sadka 1976) has dealt with easily understandable properties possessed by such schedules, a major drawback of the ‘state-of-the-art’ is that formulae ...
openaire +4 more sources
Mobilizing mine lands for biobased decarbonization strategies
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Over 163 000 ha of mine lands in Pennsylvania (PA) have the potential to produce willow as a feedstock for renewable energy generation. Each year these lands could produce between 454 000 and 907 000 dry Mg of willow, which can be a feedstock for bioenergy (i.e., biopower) with carbon capture and sequestration (BECCS) or sustainable aviation ...
Mallory Wahlstrom +4 more
wiley +1 more source
Parallel imports under a manufacturer rebate and a price freeze: Evidence from Germany
Health Economics, Volume 32, Issue 2, Page 302-323, February 2023., 2023 Abstract I study the effect of a change in the mandatory manufacturer rebate and a price freeze on wholesale prices for pharmaceuticals on competition by parallel imports. First, I analyze the effect of a manufacturer rebate on competition by parallel imports in a two‐country model.
Laura Birg
wiley +1 more source
Potential mechanisms linking poverty alleviation and health: an analysis of benefit spending among recipients of the U.S. earned income tax credit. [PDF]
BMC Public Health, 2023 Hamad R +4 more
europepmc +1 more source
How much income tax do we really pay? An analysis of 2011–12 individual income tax data [PDF]
This paper investigates the extent to which certain deductions and tax offsets in the individual tax system are used by tax payers across different income ranges, and the impact these have on potential tax revenue and the equity of this system ...
Carol Ey
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Capital Income Tax Coordination and the Income Tax Mix
, 2005 Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes.
Huizinga, Harry, Nielsen, Søren Bo
openaire +3 more sources
British Educational Research Journal, EarlyView.Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia +3 more
wiley +1 more source
More cost‐sharing, less cost? Evidence on reference price drugs
Health Economics, Volume 32, Issue 2, Page 413-435, February 2023., 2023 Abstract This paper evaluates the causal effects of changes in reference prices (RP) on prices, copayments, and overall expenditures for off‐patent pharmaceuticals. With reference pricing, firms set prices freely and the health plan covers the expenses only up to a certain threshold. We use quarterly data of the German market for anti‐epileptics at the
Annika Herr +2 more
wiley +1 more source
Potential gaps in income support policies for those in poor health: The case of the earned income tax credit-A cross sectional analysis. [PDF]
SSM Popul Health, 2023 Berkowitz SA, Dave G, Venkataramani AS.
europepmc +1 more source
Does tax simplification yield more equity and efficiency? An empirical analysis for Germany [PDF]
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income.
Fuest, Clemens +2 more
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