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The taxation of agricultural land with the use of multi-criteria analysis
agricultural land multi-criteria analysis land taxation tax entity tax on acquisition of immovable property transfer for consideration
2016/6/3
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals w...
his paper analyzes the potential market power of
western states in setting coal severance taxes and the emphasis
placed by these states on the development of their coal resources vs. obtaining tax...
Taxation,Insurance,and Precautionary Labor
Redistributive Taxation Social Insurance Adverse Selection Precautionary Labor
2015/7/31
We examine optimal taxation and social insurance with adverse selection in competitive insurance markets. In the previous literature, it has been shown that, with perfect insurance markets, social ins...
Adverse Selection in Credit Markets and Regressive Profit Taxation
Adverse Selection Credit Markets Regressive Profit Taxation
2015/7/31
In many countries, taxes on businesses are less progressive than labor income taxes. This paper provides a justification for this pattern based on adverse selection that entrepreneurs face in credit m...
Redistributive Taxation in the Roy Model
Multi-dimensional Screening Optimal Taxation Occupational Choice
2015/7/31
We consider optimal redistribution in a model where individuals can self-select into one of several possible sectors based on heterogeneity in a multidimensional skill vector. We first show that when ...
This paper analyzes Pareto optimal non-linear taxation of profits and labor income in a private information economy with endogenous firm formation. Individuals differ in both their skill and their cos...
We develop a framework for optimal taxation when agents can earn their income both in traditional activities, where private and social products coincide, and in rentseeking activities, where private r...
This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough coalition of citizens supports reform; thus, sustainable policie...
A Theory of Income Taxation under Multidimensional Skill Heterogeneity
Income Taxation Multidimensional Skill Heterogeneity
2015/7/31
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures in...
MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT
state income tax top earners migration
2015/6/23
This paper examines the migration response to a millionaire tax in New Jersey,
which raised its income tax rate on top earners by 2.6 percentage points to 8.97
percent, one of the highest tax rate...
Self-Centered Inequity Aversion and the Mass Politics of Taxation
Self-Centered Inequity Aversion the Mass Politics Taxation
2015/6/5
The politics of economic crises bring distributive economic conflict to the fore of national political debates. How policy should be used to transfer resources between citizens becomes a central polit...
Democracy,War,and Wealth:Lessons from Two Centuries of Inheritance Taxation
Democracy War Wealth Two Centuries of Inheritance Taxation
2015/6/5
In this article we use an original data set to provide the first empirical analysis of the political economy of inherited wealth taxation that covers a significant number of countries and a long time ...
The Optimal Taxation of Height:A Case Study of Utilitarian Income Redistribution
Taxation Wages Personal Characteristics
2015/5/14
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plau...
Taxation of exports – theory and practice
developing countries efficiency loss primary agricultural products
2015/5/4
Taxation of export has been used by many countries. As of June 2014, there are 53 member countries of the WTO using export tariffs or taxes. Theoretically, a large country which is able to influence t...
This paper explores how the persistently popular "classical" logic of benefit-based taxation, in which an individual's benefit from public goods is tied to his or her income-earning ability, can be in...