Results 81 to 90 of about 2,595,839 (308)
The Theory of Optimal Taxation: New Developments and Policy Relevance [PDF]
The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and ...
Peter Birch Sørensen
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Low Participation and Risk Reduction Potential of Supplemental Crop Insurance in the United States
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Federally subsidized crop insurance is a cornerstone of U.S. farm risk management, yet policies with the greatest share of participation only trigger indemnities after losses exceed 15%. Supplemental insurance was introduced to cover part of this deductible, but participation remains largely unchanged.
Francis Tsiboe +2 more
wiley +1 more source
AppliedMathOptimal taxation and profit maximization are two very important problems, naturally related to one another since companies operate under a given tax system.
Zrinka Lukač +2 more
doaj +1 more source
Optimal Taxation with Household Production. [PDF]
This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be ...
Peter Birch Sørensen +2 more
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Delaying the Inevitable? U.S. Screwworm Closures and Feeder Cattle Market Dynamics
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Biosecurity trade restrictions are commonly framed as preventive measures, yet in many settings they function primarily as policies of delay: they impose immediate market costs while only postponing the arrival of biological risks. This paper evaluates that intertemporal tradeoff using the 2024–2025 US suspension of live cattle imports from ...
Shelby Sumner +3 more
wiley +1 more source
On the optimality of optimal income taxation [PDF]
The Mirrleesian model of income taxation restricts attention to simple allocation mechanism with no strategic interdependence, i.e., the optimal labor supply of any one individual does not depend on the labor supply of others.
Felix Bierbrauer
core +2 more sources
On optimal redistributive capital taxation [PDF]
Journal of Public Economic Theory, 2019 This paper addresses conflicting results regarding the optimal taxation of capital income. Judd proves that in a steady state, there should be no taxation of capital income. Lansing studies a logarithmic example of one of Judd's models and finds that the optimal steady‐state tax on capital income is not always zero—it is positive in some specifications
openaire +3 more sources
Optimal Income Taxation, Public Goods Provision and Robust Mechanism Design [PDF]
This paper extends the model of optimal income taxation due to Mirrlees (1971) and includes private information on public goods preferences. A mechanism design approach is used to establish the following result: If policies are required to be robustly ...
Felix Bierbrauer
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Expanded Farm Safety Net Payments Under the One Big Beautiful Bill Act
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The One Big Beautiful Bill Act (OBBBA) strengthens the agricultural risk coverage (ARC) and price loss coverage (PLC) programs by aligning program parameters more closely with recent market dynamics and allows for an expansion in program acres. This study projects the increases in ARC‐County and PLC payments for corn, soybeans, and wheat under
Oranuch Wongpiyabovorn +5 more
wiley +1 more source
Optimal Taxation of Entrepreneurial Capital with Private Information [PDF]
This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets. Entrepreneurial activity is subject to a dynamic moral hazard problem and entrepreneurs face idiosyncratic capital risk.
Stefania Albanesi
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