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Positive Long-Run Capital Taxation: Chamley-Judd Revisited

Publikováno v: American Economic Review. 110:86-119

According to the Chamley-Judd result, capital should not be taxed in the long run. In this paper, we overturn this conclusion, showing that it does not follow from the very models used to derive it. For the main model in Judd (1985), we prove that th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::649e328c6766b69579401ea45e44aa08
https://doi.org/10.1257/aer.20150210

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Studies of Selected Reforms and Reform Needs in the German System of Old-Age Provision

Autor: Schätzlein, Uwe

In der Dissertation werden drei ausgewählte Reformen oder Reformbedarfe im deutschen Drei-Säulen-System der Alterssicherung untersucht: In der Säule der gesetzlichen Altersversorgung werden Möglichkeiten zur Wiedereinsetzung des 2018 ausgesetzten

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The Private Capital Tax Rates for Large Heterogeneous Jurisdictions in a Two-Period Economy with Spillover Effects

Autor: Yang, Tong

This study introduces the spillover effect of public goods and the heterogeneity of jurisdictions to the capital tax competition literature using a two-period economy. A clear result is that the private capital tax rate used by the hyperopic jurisdic

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::029831a8102eec3b5667e41e9497c98a
http://ir.lib.hiroshima-u.ac.jp/00051588

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Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap

Autor: Neale Mahoney, Marika Cabral

Publikováno v: American Economic Journal: Applied Economics. 11:37-73

Most health insurance policies use cost-sharing to reduce excess utilization. The purchase of supplemental insurance can blunt the impact of this cost-sharing, potentially increasing utilization and exerting a negative externality on the primary insu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d438bb9876d3b7d669cf523e4dbd6105
https://doi.org/10.1257/app.20160350

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C and S corporation banks: did Trump's tax reform lead to differential effects?

Autor: Thi, Hoang Ha Nguyen, Weichenrieder, Alfons J.

The US Tax Cuts and Jobs Act (TCJA) led to a drastic reduction in the corporate tax and improved the treatment of C corporations compared to S corporations. We study the differential effect of the TCJA on these types of corporations using key economi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::90aff700b6441657abd94a88648e0a1d
http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/61993

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Optimal income support targeting

Autor: Sebastian Galiani, Stefan De Wachter

Publikováno v: International tax and public finance

This paper considers the practical problem of distributing a fixed budget for poverty alleviation to a population whose poverty status is not directly observable. Some information on the relationship between poverty status and a number of observable

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bea735f00d2a37380882c53dbab3cc60
https://ora.ox.ac.uk/objects/uuid:b49a3fcb-9542-4437-bfba-18f66858196a

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Análisis de la estructura tributaria de América Latina: tendencias de reformas

Autor: Dume, Exer

Publikováno v: SEDICI (UNLP)
Universidad Nacional de La Plata
instacron:UNLP

El presente trabajo tiene por objetivo analizar la evolución y las características de los sistemas tributarios en América Latina. Desde un punto de vista teórico, no existe un sistema tributario que cumpla con todos los objetivos de política. Da

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::274b35633ebd1296cef7c1792fdc6933
http://sedici.unlp.edu.ar/handle/10915/132659

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Means-Tested Long-Term Care and Family Transfers

Autor: Helmuth Cremer, Pierre Pestieau

Publikováno v: German Economic Review. 19:351-364

One of the pervasive problems with means-tested public long-term care programs is their inability to prevent individuals who could afford private long-term services from taking advantage of public care. They often manage to elude the means-test net t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b8c02ce4b7e4ea3e20dd4e5390d26224
https://doi.org/10.1111/geer.12132

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FACING DEMOGRAPHIC CHALLENGES: PENSION CUTS OR TAX HIKES?

Autor: Alan D. Woodland, Chung Tran, George Kudrna

Publikováno v: Macroeconomic Dynamics. 23:625-673

In this paper, we investigate two fiscal policy options to mitigate fiscal pressure arising from an ageing of Australian population: pension cuts or tax hikes. Using a computable overlapping generations model, we find that while the two policy option

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bbad8778369352dfb39c2518e15e1b7f
https://doi.org/10.1017/s1365100516001292

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Vertical Externalities Revisited: New Results with Public Inputs and Unit Taxation

Autor: Diego Martinez

Publikováno v: Revista Hacienda Pública Española. 225:11-30

This paper studies the provision of public inputs in a federal system with unit taxation on labor. We use a model with vertical tax and expenditure externalities to analyze the e¢ ciency of equilibria under di¤erent settings, particularly Nash and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::50e90ad77b403bbb49f843d6f2863496
https://doi.org/10.7866/hpe-rpe.18.2.1

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