Results 91 to 100 of about 2,595,839 (308)
ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Optimal Capital Income Taxation with Heterogeneous Firms [PDF]
We study capital income taxation in a context where firms differ in productivity and, they decide whether to produce or not after comparing after-tax profits vis-`a-vis an outside alternative option.
Rodrigo Cerda, Diego Saravia
core
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source
Optimal taxation and monitoring in an economy with matching frictions and underground activities [PDF]
This short paper shows the interdependence of taxation and monitoring policy in a search and matching model of equilibrium unemployment with an underground sector.
Gaetano LISI
doaj
Optimal Taxation with Cournot Oligopoly [PDF]
Abstract This paper studies optimal linear taxation in a general equilibrium model with Cournot oligopoly. The main result is the following. With imperfect competition the tendency toward "inverse elasticities" tax rules will be weakened and may even be reversed.
openaire +1 more source
On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal [PDF]
An important result due to Atkinson and Stiglitz (1976) is that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax (given weak separability of utility between labor and all consumption goods).
Louis Kaplow
core
Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union
This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa +3 more
wiley +1 more source
Optimal Taxation and the Tradeoff Between Efficiency and Redistribution
This paper studies the aggregate and distributional implications of introducing consumption taxes into an otherwise deterministic version of the standard neoclassical growth model with income taxes only and heterogeneity across agents.
George Economides, Anastasios Rizos
doaj +1 more source
Optimal taxation as a guide to tax policy: a survey [PDF]
The purpose of this paper is to survey the field of optimal taxation. In order to provide a focus, and bearing in mind the interests of many of the readers of Fiscal Studies, the paper will concentrate on attempting to answer the question of whether, and
Chris Heady
core
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source

