Results 101 to 110 of about 540,833 (256)
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core
Designing a Capitalist Economy for Fast Growth and High Employment in Today's Globalized World Economy [PDF]
The paper begins with a consideration of the hypothesis that public sector employment is a means to reduce the general unemployment rate. It then takes up the proposition that subsidizing domestic investment is an effective way to reduce unemployment ...
Edmund S. Phelps
core
Incentives to Borrow and the Demand for Mortgage Debt: An Analysis of Tax Reforms [PDF]
Before 1992 mortgage interest in Italy was fully tax deductible up to 3,500 Euro (7,000 for two cosigners). In 1992-94 the government implemented a series of tax reforms whose ultimate effect was to cancel the relation between the after-tax mortgage rate
Luigi Pistaferri, Tullio Jappelli
core
Optimum Taxation of Bequests in a Model with Initial Wealth [PDF]
We formulate an optimum-taxation model, where parents leave bequests to their descendants for altruistic reasons. In contrast to the standard model, individuals differ not only in earning abilities, but also in initial (inherited) wealth. In this model a
Johann K. Brunner, Susanne Pech
core
Ways of taxing wealth: alternatives and interactions [PDF]
, 2021 Andy Summers
openalex +1 more source
Wealth Concentration over the Path of Development: Sweden 1873–2005 [PDF]
We study the development of wealth concentration in Sweden over 130 years, from the begin-ning of industrialization until present day. Our series are based on a wide array of new evi-dence from estate- and wealth tax data, estimates of foreign and ...
Roine, Jesper, Waldenström, Daniel
core
The effect of spillovers and congestion on the segregative properties of endogenous jurisdictions formation* [PDF]
This paper analyzes the eect of spillovers and congestion of local public services on the segregative properties of endogenous formation of jurisdictions. Households choosing to live at the same place form a jurisdiction whose aim is to produce congested
Rémy Oddou
core
Modeling Financial Insolvency and Income Loss Insurance in Head and Neck Cancer. [PDF]
J Health Econ Outcomes ResAraujo AV, Bartho MJ, Low GMI, Li RJ.
europepmc +1 more source