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Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth

Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006

This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective … altruistic transfers by Pareto-efficient public redistribution. The chapter is organized as follows. Section 2 presents an …

Persistent link: https://www.econbiz.de/10014023678

Political costs and fiscal benefits: The political economy of residential property value assessment under Proposition 212

Makowsky, Michael; Sanders, Shane - In: Economics Letters 120 (2013) 3, pp. 359-363

We use a 15-year panel of property value assessment data from 351 Massachusetts municipalities. Appraised values grow more slowly in municipalities with elected assessors. When municipalities pass, via referenda, large increases in the cap on tax revenues, value assessments grow faster under...

Persistent link: https://www.econbiz.de/10010681770

Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth

Jones, Randall S.; Tsutsumi, Masahiko - Economics Department, Organisation de Coopération et … - 2008

Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP. In addition to raising revenue, tax reform should promote economic growth, address the deterioration in income distribution...

Persistent link: https://www.econbiz.de/10005045634

Bringing French Public Debt Down: The Options for Fiscal Consolidation

Égert, Balázs - Economics Department, Organisation de Coopération et … - 2011

France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

Persistent link: https://www.econbiz.de/10009003060

Environmental taxation and municipal fiscal federalism: remarks and perspectives on the Italian case study

Zatti, Andrea; Carraro, Fiorenza - In: ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT 2013/2 (2013) 2, pp. 61-92

The debate around green fiscal reform has been going on for more than 20 years in Europe. However, to this day the focus has been mainly (or almost completely) concentrated on national fiscal systems, while the local dimension has been largely ignored. Environmental taxes, or at least some of...

Persistent link: https://www.econbiz.de/10010700844

Tariff and Environmental Tax Reforms in a Polluted Small Open Economy with Public Production

Yanase, Akihiko - In: FinanzArchiv: Public Finance Analysis 66 (2010) 4, pp. 333-349

This paper presents a general-equilibrium model of a small open economy, in which the production process of private goods generates pollution, and the government finances the production cost of a public consumption good through revenue from tariffs and pollution taxes. Since a variety of...

Persistent link: https://www.econbiz.de/10008784564

Policies to Rebalance Housing Markets in New Zealand

Cheung, Calista - Economics Department, Organisation de Coopération et … - 2011

A considerable housing boom has been a key feature of persistently large saving-investment imbalances in New Zealand over the past decade. Wealth is concentrated to a greater extent in property compared to most other OECD countries, leaving households and the banking system heavily exposed to a...

Persistent link: https://www.econbiz.de/10009149950

Urban Public Finance

Glaeser, Edward Ludwig - National Bureau of Economic Research (NBER) - 2012

attempts at redistribution. The empirical literature on mobility responses to local government is distinguished, but remains a …

Persistent link: https://www.econbiz.de/10010951016

Place-Based Policies

Neumark, David; Simpson, Helen - National Bureau of Economic Research (NBER) - 2014

Place-based policies commonly target underperforming areas, such as deteriorating downtown business districts and disadvantaged regions. Principal examples include enterprise zones, European Union Structural Funds, and industrial cluster policies. Place-based policies are rationalized by various...

Persistent link: https://www.econbiz.de/10010951427

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