Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Vidar Christiansen"'
Autor:
Vidar Christiansen, Stephen Smith
This Element provides a broad overview of economic aspects of commodity taxation, focussing in particular on theory and on policy applications in OECD countries. Some major papers in public economics have discussed whether these taxes should be levie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d0767682a323064290192b4e1fdf6815
https://doi.org/10.1017/9781009004497
https://doi.org/10.1017/9781009004497
Publikováno v:
472-504.
International Tax and Public Finance
International Tax and Public Finance
We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016–2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former consists of a distributional i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ed1f3410041c05868c1a18a738483f2b
https://hdl.handle.net/11250/2987478
https://hdl.handle.net/11250/2987478
Publikováno v:
The Scandinavian Journal of Economics. 118:666-692
Several contributions in the optimal taxation literature have emphasized that, when individuals. preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private good
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::762a614affde9b4d37380290f1808081
https://doi.org/10.1111/sjoe.12151
https://doi.org/10.1111/sjoe.12151
Autor:
Vidar Christiansen
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b3959655bab6ba67cdbf212fd2ded81
https://doi.org/10.2139/ssrn.3129954
https://doi.org/10.2139/ssrn.3129954
Autor:
Stephen C. Smith, Vidar Christiansen
Publikováno v:
The Scandinavian Journal of Economics. 114:358-383
In much of the literature on externalities, taxes and direct regulation have been considered as alternative policy instruments. Both instruments might be imperfect in practice, reflecting informational deficiencies and other limitations. We analyse t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6e741ee7a525e4730869540c3d71584c
https://doi.org/10.1111/j.1467-9442.2012.01701.x
https://doi.org/10.1111/j.1467-9442.2012.01701.x
Autor:
Matti Tuomala, Vidar Christiansen
Publikováno v:
International Tax and Public Finance. 15:527-545
We examine a linear capital income tax and a nonlinear labor income tax in a two-type model where individuals live for two periods. We assume that taxes are paid only in the second period in which the agents receive both labor and capital income and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1aa0f90db8ba78dbb4baa7c703c91635
https://doi.org/10.1007/s10797-008-9076-x
https://doi.org/10.1007/s10797-008-9076-x
Autor:
Vidar Christiansen
Publikováno v:
International Tax and Public Finance. 14:345-348
Taking as its origin the famous article of Kelvin Lancaster and Richard G. Lipsey on the General Theory of the Second Best, published in the Review of Economic Studies in 1956, the IIPF Congress in August 2006 marked the 50th anniversary of the Secon
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::096728fc04d7d5979493844c3b776d3a
https://doi.org/10.1007/s10797-007-9038-8
https://doi.org/10.1007/s10797-007-9038-8
Autor:
Vidar Christiansen, Stephen C. Smith
Publikováno v:
International Tax and Public Finance. 15:274-296
International travellers are frequently offered the opportunity to purchase a certain quantity of goods duty-free. Individuals differ in their opportunities to benefit from duty-free shopping, and we focus on the implications of these differences for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd772960bd2cd74a4ed30ca0376662ef
https://doi.org/10.1007/s10797-007-9034-z
https://doi.org/10.1007/s10797-007-9034-z
Autor:
Vidar Christiansen
Publikováno v:
National Tax Journal. 60(1):25-43
The paper argues that the appropriate approach to determine public good provision fi nanced by distortionary taxes should depend on the available tax regime. If a suffi ciently rich tax regime exists, one could rely on the Pareto criterion, which wou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f39017f71e7bbc5afe6075c487cd4f04
https://www.ntanet.org/NTJ/60/1/ntj-v60n01p25-43-two-approaches-determine-public.html
https://www.ntanet.org/NTJ/60/1/ntj-v60n01p25-43-two-approaches-determine-public.html
Autor:
Vidar Christiansen, Sören Blomquist
Publikováno v:
International Tax and Public Finance. 12:61-79
When a public good is excludable it is possible to charge individuals for using the good. We study the role of prices for publicly provided excludable public goods within an extension of the Stern-Stiglitz version of the Mirrlees optimal income tax m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4db890f1c05cdc102ee9d6a1c886d16d
https://doi.org/10.1007/s10797-005-6395-z
https://doi.org/10.1007/s10797-005-6395-z