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Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?
Boadway, Robin - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10013117597
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Commodity Tax Structure Under Uncertainty in a Perfectly Competitive Market
Goerke, Laszlo - 2011
In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly competitive markets and is without impact in a competitive world. This paper demonstrates that a substitution...
Persistent link: https://www.econbiz.de/10013130099
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Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution
Michael, Michael S. - 2013
We consider a two small open economies model with cross-border pollution that is generated from consumption. Within this framework we examine i) the non-cooperative equilibrium consumption taxes and compare them to when pollution is only local, ii) the cooperative equilibrium consumption taxes...
Persistent link: https://www.econbiz.de/10013072084
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Taxation and Market Power
Konrad, Kai A. - 2010
, in line with economic theory, that firms with no market power are able to shift a high share of a tax burden on to …
Persistent link: https://www.econbiz.de/10013149368
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Taxing Children : The Re-Distributive Role of Child Benefits - Revisited
Blumkin, Tomer - 2010
earning ability, family size can be used as a 'tagging' device, and calls for subsidizing children (via child allowances) to … enhance egalitarian objectives. We show that the case for subsidizing children crucially hinges on child allowances being … provided on a universal basis. Notably, when child benefits are means-tested, taxing children at the margin (namely, setting …
Persistent link: https://www.econbiz.de/10013147268
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Globalization, Gender and Development : The Effect of Parental Labor Supply on Child Schooling
Ural Marchand, Beyza P. - 2011
affect child schooling by focusing on young school-age children who are otherwise not active in the labor market. Using micro … percentage points higher schooling probability for children between the ages of 7 and 10. This result explains approximately 26 …
Persistent link: https://www.econbiz.de/10013130100
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On the Equivalence between Labor and Consumption Taxation
Panteghini, Paolo M. - 2009
This article studies the equivalence between labor and consumption taxes in a stochastic context, where the government can undertake an active portfolio management strategy by investing in both risk-free and risky assets. Using a two-period model we show that such taxes let consumers make the...
Persistent link: https://www.econbiz.de/10012764263
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Indirect Taxation in Vertical Oligopoly
Peitz, Martin - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...
Persistent link: https://www.econbiz.de/10012764392
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Destination vs. Origin-Based Commodity Taxation in Large Open Economies with Unemployment
Antoniou, Fabio - 2015
We construct a perfectly competitive general equilibrium model of two large and symmetric countries producing tradable commodities and a public consumption good. Destination or origin-based taxes are levied on the consumption of the tradable goods. In both countries, an institutional minimum...
Persistent link: https://www.econbiz.de/10013011435
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On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Antoniou, Fabio - 2017
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://www.econbiz.de/10012965639