We propose a Pareto-improving policy which reduces the overall wage tax burden in an economy with intergenerational trade in a fixed factor of production, here labelled as land. We analyse a second-best environment in which the government cannot resort to non-distortionary land taxes. Reducing...

We propose a Pareto-improving policy which reduces the overall wage taxburden in an economy with intergenerational trade in a fixed factor ofproduction, here labelled as land. We analyse a second-best environmentin which the government cannot resort to non-distortionary land taxes.Reducing the...

Government-run entities are often more labor-intensive than private companies, even with identical production technologies. This need not imply slack in the public sector, but may reflect a wage tax advantage, stemming from the fact that government entities (partly) pay their taxes to...

The draft treaty establishing a constitution for the European Union states that each member state may withdraw from the European Union following its own constitutional requirements. We argue that such a rule could lead into an increased use of threat of withdrawal to extract concessions in...

In their reply to our comment, García-Mainar and Montuenga-Gómez [García-Mainar, I., \& Montuenga-Gómez, V. M. (2009). A response to the comment on education returns of wage earners and self-employed workers. Economics of Education Review] did not address our fundamental criticism that they...

In a recent paper, García-Mainar and Montuenga-Gómez [García-Mainar, I. \& Montuenga-Gómez, V. M. (2005). Education returns of wage earners and self-employed workers: Portugal vs. Spain. Economics of Education Review, 24(2), 161-170] apply the generalized IV model of Hausman and Taylor to...

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase...