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Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - C.E.P.R. Discussion Papers - 2015

Using data from the Health and Retirement Study (HRS), we make two contributions to the literature on end-of-life transfers. First, we show that unequal bequests are much more common than generally recognized, with one-third of parents with wills planning to divide their estates unequally among...

Persistent link: https://www.econbiz.de/10011165653

Paying for Performance with Altruistic or Motivated Providers

Siciliani, Luigi - C.E.P.R. Discussion Papers - 2007

separating equilibrium can emerge, depending on the degree of altruism, characterised as very low, low, high and very high. i …) For very low altruism the quantity of the efficient and inefficient types is distorted upwards and downwards respectively …; the efficient type makes a positive profit. ii) For low altruism the quantity of the efficient and inefficient types is …

Persistent link: https://www.econbiz.de/10005661600

Multitasking, Quality and Pay for Performance

Kaarboe, Oddvar Martin; Siciliani, Luigi - C.E.P.R. Discussion Papers - 2008

We present a model of optimal contracting between a purchaser and a provider of health services when quality has two dimensions. We assume that one dimension of quality is verifiable (dimension 1) and one dimension is not verifiable (dimension 2). We show that the power of the incentive scheme...

Persistent link: https://www.econbiz.de/10005791404

Destination- versus Origin-based Commodity Taxation and the Location of Industry

Behrens, Kristian; Hamilton, Jonathan; Ottaviano, Gianmarco - C.E.P.R. Discussion Papers - 2004

This Paper studies the positive aspects of destination vs. origin principles of commodity taxation as well as tax harmonization, with an emphasis on the international implications of these measures when firms are mobile. We investigate the tax incidence of these two principles on price levels...

Persistent link: https://www.econbiz.de/10005136727

Assessing the Effects of Local Taxation Using Microgeographic Data

Duranton, Gilles; Gobillon, Laurent; Overman, Henry G - C.E.P.R. Discussion Papers - 2006

We study the impact of local taxation on the location and growth of firms. Our empirical methodology pairs establishments across jurisdictional boundaries to estimate the impact of taxation. Our approach improves on existing work as it corrects for unobserved establishment heterogeneity, for...

Persistent link: https://www.econbiz.de/10005504532

The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design

Saint-Paul, Gilles - C.E.P.R. Discussion Papers - 2002

Economists traditionally tackle normative problems by computing optimal policy, ie the one that maximizes a social welfare function. In practice, however, a succession of marginal changes to a limited number of policy instruments are implemented, until no further improvement is feasible. I call...

Persistent link: https://www.econbiz.de/10005504617

Optimal Labour Taxation and Search

Boone, Jan; Bovenberg, A Lans - C.E.P.R. Discussion Papers - 2001

This Paper explores the optimal role of the tax system in alleviating labour-market imperfections and raising revenue. For this purpose, the standard search model of the labour market is extended by introducing scarce entrepreneurial talent and arbitrage between the supply and demand. We study...

Persistent link: https://www.econbiz.de/10005504773

Budget Incidence of Immigration into Switzerland: A Cross-Section Analysis of the Public Transfer System

Straubhaar, Thomas; Weber, René - C.E.P.R. Discussion Papers - 1994

The paper deals with the distributional effects of immigration into Switzerland. Focusing on the government budget, it explores empirically whether resident foreigners are a burden or a benefit to the Swiss public transfer system. The estimation is based on the 1990 Consumer Survey by the Swiss...

Persistent link: https://www.econbiz.de/10005656161

Giving Up the Swiss Franc: Some Consideration on Seigniorage Flows Under EMU

Fischer, Andreas M; Jordan, Thomas J.; Lack, Caeser P - C.E.P.R. Discussion Papers - 2002

The monetary debate in Switzerland about joining the European Monetary Union (EMU) has primarily focused on the gains in terms of transaction costs and lower uncertainty from using a common currency versus the sacrifice of giving up an independent monetary policy. This Paper considers an...

Persistent link: https://www.econbiz.de/10005656321

The Spatial Selection of Heterogeneous Firms

Okubo, Toshihiro; Picard, Pierre M; Thisse, … - C.E.P.R. Discussion Papers - 2008

The aim of this paper is to study the spatial selection of firms once it is recognized that heterogeneous firms typically choose different locations in respond to market integration of regions having different sizes. Specifically, we show that decreasing trade costs leads to the gradual...

Persistent link: https://www.econbiz.de/10005661931

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