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, whereas the conventional 100 % tax view holds under the standard utilitarian social welfare criterion, it does not hold under … the ex post egalitarian criterion, which assigns a strong weight to the welfare of unlucky short-lived individuals. From …
Persistent link: https://www.econbiz.de/10011794141
The objective of this paper is to explain populist attitudes that are prevailing in a number of European democracies. Populist attitudes expectedly lead to social protests and populist votes. We capture the populist wave by relying not on voting behavior but rather on values that are...
Persistent link: https://www.econbiz.de/10012269528
The objective of this paper is to explain populist attitudes that are prevailing in a number of European democracies. Populist attitudes expectedly lead to social protests and populist votes. We capture the populist wave by relying not on voting behavior but rather on values that are...
Persistent link: https://www.econbiz.de/10012826060
The study of optimal long-term care (LTC) social insurance is generally carried out under the utilitarian social criterion, which penalizes individuals who have a lower capacity to convert resources into well-being, such as dependent elderly individuals or prematurely dead individuals. This...
Persistent link: https://www.econbiz.de/10012866386
postulated social welfare criterion. We first characterize optimal lockdown under utilitarianism, and we show that this social … further reduces average utility, but leads to a larger aggregate welfare. The optimal lockdown under utilitarianism is also …
Persistent link: https://www.econbiz.de/10013314954
internal debt, a number of developing countries do not. In this paper, we analyze the effect on FDI and host country welfare of … limits facilitates more aggressive transfer pricing and results in lower host country welfare. …
Persistent link: https://www.econbiz.de/10010531792
The study of optimal long-term care (LTC) social insurance is generally carried out under the utilitarian social criterion, which penalizes individuals who have a lower capacity to convert resources into well-being, such as dependent elderly individuals or prematurely dead individuals. This...
Persistent link: https://www.econbiz.de/10012052766
taxes under FA. From a welfare point of view the choice of tax principle is shown to depend on the degree of economic …
Persistent link: https://www.econbiz.de/10010261230
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full...
Persistent link: https://www.econbiz.de/10010263899
Actual inheritances are an hybrid of canonical types of bequests and in particular of accidental bequests and altruistic bequests. In this paper, bequeathed estate consists of two components: an amount intended by altruistic parents and an amount which results from the premature death of...
Persistent link: https://www.econbiz.de/10010263979