Results 311 to 320 of about 750,435 (339)
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2017
The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Benny Geys, Benny Geys, Kai A. Konrad
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The provision of public goods by any government generally requires a significant amount of financial resources. Yet, the inherent characteristics of public goods imply that individuals who refuse to contribute financially cannot easily be excluded from the benefits provided by public goods.
Benny Geys, Benny Geys, Kai A. Konrad
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2018
This chapter makes a limited attempt to grapple with certain philosophical questions about the design of an inheritance tax. These begin with the standard worry about tax avoidance (chiefly through a substitution effect whereby tax incentives switch from bequests to inter vivos gifts) and its connection with the distinction between taxing estates and ...
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This chapter makes a limited attempt to grapple with certain philosophical questions about the design of an inheritance tax. These begin with the standard worry about tax avoidance (chiefly through a substitution effect whereby tax incentives switch from bequests to inter vivos gifts) and its connection with the distinction between taxing estates and ...
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Econometrica, 2004
We study optimal taxation when consumers have temptation and self-control problems. Embedding the class of preferences developed by Gul and Pesendorfer into a standard macroeconomic setting, we first prove, in a two-period model, that the optimal policy is to subsidize savings when consumers are tempted by “excessive” impatience.
Per Krusell +4 more
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We study optimal taxation when consumers have temptation and self-control problems. Embedding the class of preferences developed by Gul and Pesendorfer into a standard macroeconomic setting, we first prove, in a two-period model, that the optimal policy is to subsidize savings when consumers are tempted by “excessive” impatience.
Per Krusell +4 more
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The Review of Economic Studies, 1972
Abstract This chapter discusses the new results that could be obtained from productive efficiency. Due to the analysis of public production and commodity taxation made by Diamond and Mirrlees, it is believed that constant returns prevailed in the private sector, which leads to the assumption that productive efficiency would not be ...
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Abstract This chapter discusses the new results that could be obtained from productive efficiency. Due to the analysis of public production and commodity taxation made by Diamond and Mirrlees, it is believed that constant returns prevailed in the private sector, which leads to the assumption that productive efficiency would not be ...
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Direct Taxation? — or Indirect Taxation?
1964Once again we shall find here that while the terms of our respective Constitutions may shape the methods of judicial reasoning, they do not necessarily dictate the solutions reached; where the economic requirements of a federal system indicate a common solution of a common problem, the courts of each of the systems studied here can generally arrive at ...
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The Bell Journal of Economics and Management Science, 1971
Students of the regulated industries often assume that regulation is designed either to approximate the results of competition or to protect the regulated firms from competition. But neither view explains adequately a number of important phenomena of regulation and regulated industries.
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Students of the regulated industries often assume that regulation is designed either to approximate the results of competition or to protect the regulated firms from competition. But neither view explains adequately a number of important phenomena of regulation and regulated industries.
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Journal of Political Economy, 1978
Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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National Municipal Review, 1934