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Are Two Tax Rates Better than One?
FitzRoy, Felix; Jin, Jim - Institute for the Study of Labor (IZA) - 2009
Should two-band income taxes be progressive given a general income distribution? We provide a negative answer under utilitarian and max-min welfare functions. While this result clarifies some ambiguities in the literature, it does not rule out progressive taxes in general. If we maximize total...
Persistent link: https://www.econbiz.de/10004999938
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Efficient Redistribution: Comparing Basic Income with Unemployment Benefits
FitzRoy, Felix; Jin, Jim - Institute for the Study of Labor (IZA) - 2010
We compare two systems of income redistribution: unemployment benefits (UB) and basic income (BI). First, for a simple utility function, with both intensive and extensive margins, the unemployed are likely better off with pure BI than pure UB, regardless of labour supply elasticity and wage...
Persistent link: https://www.econbiz.de/10008682948
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Relative Income, Redistribution and Well-being
FitzRoy, Felix; Nolan, Michael A. - Institute for the Study of Labor (IZA) - 2010
In a model with heterogeneous workers and both intensive and extensive margins of employment, we consider two systems of redistribution: a universal basic income, and a categorical unemployment benefit. Well-being depends on own-consumption relative to average employed workers’ consumption,...
Persistent link: https://www.econbiz.de/10008682956
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Taxes and Benefits: Two Distinct Options to Cheat on the State?
Halla, Martin; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...
Persistent link: https://www.econbiz.de/10005822596
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Tax Compliance and Firms' Strategic Interdependence
Bayer, Ralph-C; Cowell, Frank Alan - School of Economics, University of Adelaide - 2006
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. In the market firms may compete in terms of...
Persistent link: https://www.econbiz.de/10005593777
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Tax Compliance by Firms and Audit Policy
Bayer, Ralph-C; Cowell, Frank Alan - School of Economics, University of Adelaide - 2010
Firms are usually better informed than tax authorities about market conditions and the potential profits of competitors. They may try to exploit this situation by under-reporting their own taxable profits. The tax authority could offset firms' informational advantage by adopting "smarter" audit...
Persistent link: https://www.econbiz.de/10008672233
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Cross-Border Health and Productivity Effects of Alcohol Policies
Johansson, Per; Pekkarinen, Tuomas; Verho, Jouko - Institute for the Study of Labor (IZA) - 2012
This paper studies the cross-border health and productivity effects of alcohol taxes. We estimate the effect of a large … cut in the Finnish alcohol tax on mortality, alcohol related illnesses and work absenteeism in Sweden. This tax cut led to … outcomes. Our results on the effect of the Finnish tax cut on mortality and alcohol-related hospitalisations in Sweden are very …
Persistent link: https://www.econbiz.de/10009652533
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High on Life? Medical Marijuana Laws and Suicide
Anderson, D. Mark; Rees, Daniel I.; Sabia, Joseph J. - Institute for the Study of Labor (IZA) - 2012
Using state-level data for the period 1990 through 2007, we estimate the effect of legalizing medical marijuana on suicide rates. Our results suggest that the passage of a medical marijuana law is associated with an almost 5 percent reduction in the total suicide rate, an 11 percent reduction in...
Persistent link: https://www.econbiz.de/10009422065
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Gender and the Influence of Peer Alcohol Consumption on Adolescent Sexual Activity
Waddell, Glen R. - Institute for the Study of Labor (IZA) - 2010
I consider the alcohol consumption of opposite-gender peers as explanatory to adolescent sexual intercourse and … demonstrate that female sexual activity is higher where there is higher alcohol consumption among male peers. This relationship is … groups, and is distinctly different from any influence of the alcohol consumption of female peers which is shown to have no …
Persistent link: https://www.econbiz.de/10008470359
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The Economics of Risky Health Behaviors
Cawley, John; Ruhm, Christopher J. - Institute for the Study of Labor (IZA) - 2011
Risky health behaviors such as smoking, drinking alcohol, drug use, unprotected sex, and poor diets and sedentary …
Persistent link: https://www.econbiz.de/10009024597