Showing 1 - 10 of 104
This paper concerns public input provision as an instrument for redistribution under international outsourcing by using …
Persistent link: https://www.econbiz.de/10008497012
In this paper, we consider fiscal competition between jurisdictions. Capital taxes are used to finance a public input and two public goods, one which benefits mobile skilled workers and one which benefits immobile unskilled workers. We derive the jurisdictions’ reaction functions for different...
Persistent link: https://www.econbiz.de/10005763497
Tax competition for a mobile factor is different in 'new economic geography settings' compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be...
Persistent link: https://www.econbiz.de/10005763719
Deutschland wird im europäischen Vergleich häufig ein überdurchschnittlich progressives Steuersystem attestiert. Die einzigartige, mehrstufige Progressionsformel der Einkommensteuer trägt ohne Zweifel zu dieser Sichtweise bei. Um ein umfassendes Bild der Progressivität eines Gesamtsystems...
Persistent link: https://www.econbiz.de/10010884062
government redistribution in countries where consumer credit is relatively scarce. They may also explain observed institutional …
Persistent link: https://www.econbiz.de/10005700925
We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If migration is impossible, a utilitarian government may...
Persistent link: https://www.econbiz.de/10005703057
redistribution among young individuals. …
Persistent link: https://www.econbiz.de/10005703125
In this paper we present a model of rational voting over redistribution where individual selfesteem and relative esteem … standard and decreasing their esteem for those who work less. The desired extent of redistribution depends both on individual … particular type. Under these conditions equilibrium redistribution increases in response to larger inequality. In a “clustered …
Persistent link: https://www.econbiz.de/10005703141
alternative institutional options: the degree of labour market flexibility and the intensity of redistribution. We show that the … (positive flexibility versus positive redistribution). …
Persistent link: https://www.econbiz.de/10005703381
We explore the far-reaching implications of replacing current unemployment benefit (UB) systems by an unemployment accounts (UA) system. Under the UA system, employed people are required to make ongoing contributions to their UAs and the balances in these accounts are available to them during...
Persistent link: https://www.econbiz.de/10005703506