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Congestion and tax competition in a parallel network
DE BORGER, Bruno; PROOST, Stef; VAN DENDER, Kurt - Center for Operations Research and Econometrics (CORE), … - 2004
The purpose of this paper is to study the effects of tolling road use on a parallel road network where each link can be tolled by a different government. Using both theoreticaland numericalmo dels, the paper analyses the potential tax competition between countries that each maximise the surplus...
Persistent link: https://www.econbiz.de/10005043390
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The interaction between tolls and capacity investment in serial and parallel transport networks
DE BORGER, Bruno; DUNKERLEY, Fay; PROOST, Stef - Center for Operations Research and Econometrics (CORE), … - 2006
The purpose of this paper is to compare the interaction between pricing and capacity decisions on simple serial and parallel transport networks. When individual links of the network are operated by different regional or national authorities, toll and capacity competition is likely to result....
Persistent link: https://www.econbiz.de/10005043597
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Public and private hospitals, congestion, and redistribution
CANTA, Chiara; LEROUX, Marie-Louise - Center for Operations Research and Econometrics (CORE), … - 2013
This paper studies how congestion in the public health sector can be used as a redistributive tool. In our model, agents differ in income and they can obtain a health service either from a congested public hospital or from a non congested private one at a higher price. With pure in-kind...
Persistent link: https://www.econbiz.de/10010695723
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Indirect taxes for redistribution: should necessity goods be favored?
BOADWAY, Robin; PESTIEAU, Pierre - Center for Operations Research and Econometrics (CORE), … - 2011
The Atkinson-Stiglitz Theorem shows that with weakly separable preferences, differential commod- ity taxes are not … restricted to a linear progressive income tax along with commodity taxes, the latter are superfluous if preferences are not only … supply varies along the intensive or extensive margin. The analysis is extended to allow for nonlinear taxes and endogenous …
Persistent link: https://www.econbiz.de/10010927671
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Endogenous differential mortality, non monitored effort and optimal non linear taxation
LEROUX, Marie-Louise - Center for Operations Research and Econometrics (CORE), … - 2008
) taxes on annuities. …
Persistent link: https://www.econbiz.de/10005008665
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Coordination of capital taxation among Asymmetric countries
PERALTA, Susana; van YPERSELE, Tanguy - Center for Operations Research and Econometrics (CORE), … - 2002
This paper tackles the issue of international fiscal coordination in a world of integrated markets sovereign national governments. Taxation of mobile capital and immobile labor in order to finance a public good generates inefficient fiscal competition. Two fiscal reforms are considered: a...
Persistent link: https://www.econbiz.de/10005042893
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Labor mobility and income tax competition
PIASER, Gwenaël - Center for Operations Research and Econometrics (CORE), … - 2003
identical countries, in which each government chooses non-cooperatively redistributive taxes. It is shown that when skilled …
Persistent link: https://www.econbiz.de/10005043713
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Optimal taxation theory and principles of fairness
Fleurbaey, Marc; Maniquet, François - Center for Operations Research and Econometrics (CORE), … - 2015
The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known, although utilitarianism still dominates public economics. We review the recent interest that has arisen for broadening the normative approach and making...
Persistent link: https://www.econbiz.de/10011246287
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Echelles d'équivalence du temps de travail: évaluation de l'impôt sur le revenu en Belgique à la lumière de l'éthique de la responsabilité
Maniquet, François; Neumann, Dirk - Center for Operations Research and Econometrics (CORE), … - 2014
Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque celle-ci est définie en cohérence avec une notion de niveau de vie issue de l’éthique de la responsabilité. Selon cette éthique, toutes les inégalités ne sont pas...
Persistent link: https://www.econbiz.de/10011246310
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The economics of wealth transfer tax
CREMER, Helmuth; PESTIEAU, Pierre - Center for Operations Research and Econometrics (CORE), … - 2010
This paper discusses the merits of wealth transfer taxation on both efficiency and equity grounds. It first deals with the popular debate that is dominated by American economists. This debate concerns the US estate tax, which is one, among many, types of wealth transfer tax. After addressing the...
Persistent link: https://www.econbiz.de/10008642216