Narrow search
Showing 1 - 10 of 289
Cover Image
Social Welfare and Coercion in Public Finance
Winer, Stanley L.; Tridimas, George; Hettich, Walter - CESifo - 2008
This paper develops an expanded framework for social planning in which the existence of coercion is explicitly acknowledged. Key issues concern the precise definition of coercion for individuals and in the aggregate, its difference from redistribution, and its incorporation into normative...
Persistent link: https://www.econbiz.de/10005181467
Cover Image
Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty
Goerke, Laszlo; Herzberg, Frederik; Upmann, Thorsten - CESifo - 2012
Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and specific taxes are “almost never”...
Persistent link: https://www.econbiz.de/10010578152
Cover Image
Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes
Hoffmann, Magnus; Runkel, Marco - CESifo - 2012
This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role corporate taxation plays in attracting mobile...
Persistent link: https://www.econbiz.de/10010559786
Cover Image
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - CESifo - 2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale’. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice guys finish last’: groups with higher tax...
Persistent link: https://www.econbiz.de/10010877700
Cover Image
Employment Protection: The Case of Limited Enforceability
Baumann, Florian - CESifo - 2008
capture evasion of employment protection via market exit in a setting of monopolistic competition. We find that the number of …
Persistent link: https://www.econbiz.de/10005765995
Cover Image
Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - CESifo - 2015
This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of … fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger … significantly more evasion. The central estimate from a spatial regression discontinuity design indicates that a one percent …
Persistent link: https://www.econbiz.de/10011163063
Cover Image
Political Competition, Tax Salience and Accountability: Theory and Some Evidence from Italy
Bracco, Emanuele; Porcelli, Francesco; Redoano, Michela - CESifo - 2013
This paper argues that high political competition does not necessarily induce policy makers to perform better as previous research has shown. We develop a political economy model and we show that when political competition is tight, and elected politicians can rely on more tax instruments, they...
Persistent link: https://www.econbiz.de/10010877811
Cover Image
Deserving Poor and the Desirability of Minimum Wage Rules
Blumkin, Tomer; Danziger, Leif - CESifo - 2014
In this paper we provide a novel justification for the use of minimum wage rules to supplement the optimal tax-and-transfer system. We demonstrate that if labor supply decisions are concentrated along the intensive margin and employment is efficiently rationed, a minimum wage rule can be...
Persistent link: https://www.econbiz.de/10010877848
Cover Image
On the Optimal Target Curbside Parking Occupancy Rate
Arnott, Richard J. - CESifo - 2013
For many years, Donald Shoup has been advocating cashing out free and underpriced curbside parking. How should this be implemented in practice, taking into account the stochasticity of curbside parking vacancies? Shoup has proposed setting neighborhood/period of the day-specific meter rates such...
Persistent link: https://www.econbiz.de/10010877860
Cover Image
Who Participates in Tax Avoidance?
Alstadsæter, Annette; Jacob, Martin - CESifo - 2013
explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion. …
Persistent link: https://www.econbiz.de/10010877932