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Balestrino, Alessandro - CESifo - 2012

This paper studies the design of indirect redistributive taxation and of corrective taxation, as well as the formation of equilibrium indirect tax policies via a political process, in the presence of status goods, allowing for the possibility that illegal copies of those goods may be purchased...

Persistent link: https://www.econbiz.de/10009416119

The Efficient Side of Progressive Income Taxation

Corneo, Giacomo - CESifo - 2000

This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto...

Persistent link: https://www.econbiz.de/10005406276

Reducing Tariffs according to WTO Accession Rules: The Case of Vietnam

Fosse, Henrik Barslund; Raimondos-Møller, Pascalis - CESifo - 2011

When Vietnam entered WTO in 2007 it was granted an accession period up to 2014. During this period tariffs would have … Vietnam has many state-owned enterprises that do not behave in a profit maximizing way. The model simulations show that the … of income will take place among the poor rural households in Vietnam. We propose other tariff reforms that both raise …

Persistent link: https://www.econbiz.de/10009367392

Consumption and Keynesian Fiscal Policy

Schclarek, Alfredo - CESifo - 2004

, the estimation results seem to indicate that government consumption shocks have Keynesian effects for both industrial and …

Persistent link: https://www.econbiz.de/10005181323

Do Mobile Pensioners Threaten the Deferred Taxation of Savings?

Meier, Volker; Wagener, Andreas - CESifo - 2011

policy consists in full deferral of income taxes on savings and a full taxation of interest. Mobility of the old calls for … savings in combination with full tax exemption on capital income. …

Persistent link: https://www.econbiz.de/10009351472

Impatience and Uncertainty: Experimental Decisions Predict Adolescents' Field Behavior

Sutter, Matthias; Kocher, Martin G.; Rützler, Daniela; … - CESifo - 2011

We study risk attitudes, ambiguity attitudes, and time preferences of 661 children and adolescents, aged ten to eighteen years, in an incentivized experiment and relate experimental choices to field behavior. Experimental measures of impatience are found to be significant predictors of...

Persistent link: https://www.econbiz.de/10009364730

Tax Incentives, Bequest Motives, and the Demand for Life Insurance: Evidence from two Natural Experiments in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - CESifo - 2010

Whole life insurance plays an important role in household saving. However, empirical evidence on its determinants is scarce. This paper studies two natural experiments to identify the effects of tax incentives and bequest motives on life-insurance demand. An unanticipated tax reform in 2000...

Persistent link: https://www.econbiz.de/10008534059

The Crisis of Germany's Pension Insurance system and How it Can be Resolved

Sinn, Hans-Werner - CESifo - 1999

crisis. The paper recommends obligatory priv ate savings at a variable rate where the time path of the savings rate is chosen …

Persistent link: https://www.econbiz.de/10005181352

The Savings-Inflation Puzzle

Heer, Burkhard; Süssmuth, Bernd - CESifo - 2006

We find that inflation did not unanimously decrease savings in the US during the postwar period. This result is …

Persistent link: https://www.econbiz.de/10005181527

Unemployment and Consumption: Are Job Losses Less Painful near the Mediterranean?

Bentolila, Samuel; Ichino, Andrea - CESifo - 2000

In this paper we analyze the relationship between unemployment and consumption. We study this relationship with panel data on households in five countries: Spain and Italy (the South), and Germany, Britain, and the US (the North). Our empirical results indicate that an increase in the duration...

Persistent link: https://www.econbiz.de/10005181601