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Labor Mobility and Income Tax Competition

Piaser, Gwenael - EconWPA - 2003

This paper provides a model of nonlinear income taxation in a context of international mobility. We consider two identical countries, in which each government chooses non-cooperatively redistributive taxes. It is shown that when skilled workers can move at low cost, the income taxation does not...

Persistent link: https://www.econbiz.de/10005561003

The Uneasy Case for the Flat Tax

Buckley, Francis; Rasmusen, Eric - EconWPA - 1999

There is a secret paradox at the heart of social contract theories. Such theories assume that, because personal security and private property are at risk in a state of nature, subjects will agree to grant Leviathan a monopoly of violence. But what is to prevent Leviathan from turning on his...

Persistent link: https://www.econbiz.de/10005076588

The Politics of Tax Administration: Evidence from Spain

Esteller-More, Alejandro - EconWPA - 2003

Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists. First, the Spanish regional tax administration is not immune to the budgetary situation of the regional government, and tends to exert a...

Persistent link: https://www.econbiz.de/10005125894

Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations

Aura, Saku - EconWPA - 2004

In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax. The results of this analysis add to the conventional wisdom about capital income taxation: while it is true that in the...

Persistent link: https://www.econbiz.de/10005076583

Monopoly Power and Optimal Taxation of Labor Income

Selim, Sheikh Tareq - EconWPA - 2005

This paper studies the Ramsey problem of optimal labor income taxation in a simple model economy which deviates from a first best representative agent economy in three important aspects, namely, flat rate second best tax, monopoly power in intermediate product market, and monopolistic wage...

Persistent link: https://www.econbiz.de/10005076697

Pre-announced optimal tax reform

Klein, Paul; Domeij, David - EconWPA - 1998

Optimal tax policies in dynamic models have unappealing features. In particular, optimal tax reform typically involves a large initial accumulation of government assets which is responsible for a large part of the welfare gains from optimal tax reform. In this paper, we investigate the...

Persistent link: https://www.econbiz.de/10005412618

Monopoly Power and Optimal Taxation of Capital Income

Selim, Sheikh Tareq - EconWPA - 2005

The recent general trend of cutting top marginal income tax rates in industrialized economies and the policy concern of enhancing competition in the US and the EU product markets subtly motivate the question if low income tax rates are optimal in an economy with imperfectly competitive markets....

Persistent link: https://www.econbiz.de/10005561149

The Other Side of Limited Liability: Predatory Behavior and Investment Timing

Bayer, Christian - EconWPA - 2004

duopoly with aggregate demand uncertainty. We find that limited liability and investment irreversibility is likely to produce … obligations in adverse states. However, market conditions themselves become endogenous in a duopoly since the quantity decisions … consequently monopolize the market. Therefore, the model of this paper explains predatory behavior in a duopoly without invoking …

Persistent link: https://www.econbiz.de/10005134505

R&D in Duopoly with Spillovers: Evolution and Aspiration Learning

Cabelka, Stepan; Cukrowski, Jacek - EconWPA - 2001

algorithm of social evolution and aspiration learning for asymmetric duopoly is presented. The evolutionary equilibrium in R …&D duopoly with spillovers is presented and analyzed. The results show that strengthening intellectual property rights protection …

Persistent link: https://www.econbiz.de/10005412931

International Trade Policy towards Monopolies and Oligopolies

Kujal, Praveen; Ruiz, Juan - EconWPA - 2003

either chooses a R&D (and output) subsidy, or remains inactive. For a domestic duopoly a government taxes, subsidizes, or …

Persistent link: https://www.econbiz.de/10005556503

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