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Individual responsibility and the funding of collective goods

Lévy-Garboua, Louis; Montmarquette, Claude; Villeval, … - 2007

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

Persistent link: https://www.econbiz.de/10010268361

Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

Persistent link: https://www.econbiz.de/10010269303

Market distortions and local indeterminacy: A general approach

Lloyd-Braga, Teresa; Modesto, Leonor; Seegmuller, Thomas - 2011

We provide a methodology to study the role of market distortions on the emergence of indeterminacy and bifurcations. Most of the specific market imperfections considered in the related literature are particular cases of our framework. Comparing them we obtain several equivalence results in terms...

Persistent link: https://www.econbiz.de/10010278392

How Malleable Are Pro-environmental Preferences? Evidence from a Randomized Survey Experiment

Menta, Giorgia; Piccari, Michela; Verheyden, Bertrand - 2024

With growing emphasis on sustainable practices, carbon taxes and congestion charges are emerging as key tools to reduce greenhouse gas emissions and improve air quality, yet they often face public resistance. Using longitudinal data from a randomized survey experiment in Luxembourg, this paper...

Persistent link: https://www.econbiz.de/10015210952

Tax Elasticity of Border Sales: A Meta-Analysis

Huynh, Dat; Sokolova, Anna; Tosun, Mehmet S. - 2022

When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...

Persistent link: https://www.econbiz.de/10013426374

When Do Nations Tax? The Adoption of Property Tax Codes by First Nations in Canada

Feir, Donn. L.; Jones, Maggie E. C.; Scoones, David - 2022

Recent changes in Canadian legislation have enabled First Nations to adopt property taxation and other forms of … taxation on reserves, thereby allowing them to directly finance their local governments through local tax revenues. In this … factors that are associated with First Nations exercising their taxation authority. We find evidence of geographic policy …

Persistent link: https://www.econbiz.de/10014296564

Taxation and Migration by the Super-Rich

Advani, Arun; Burgherr, David; Summers, Andy - 2023

Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' – individuals tax-resident in the UK but with connections to other countries – were untaxed....

Persistent link: https://www.econbiz.de/10014377335

Complex Tax Incentives: An Experimental Investigation

Abeler, Johannes; Jäger, Simon - 2013

How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...

Persistent link: https://www.econbiz.de/10010319504

Why Is the Public Sector More Labor-Intensive? : A Distortionary Tax Argument

Poutvaara, Panu; Wagener, Andreas - 2004

net wage. This would counteract the distortion of labor supply arising from wage taxation. Full privatization is never …

Persistent link: https://www.econbiz.de/10010262155

On Modeling Household Labor Supply with Taxation

Bargain, Olivier - 2005

Discrete-choice models provide a simple way of representing utility-maximizing labor supply decisions in the presence of highly nonlinear and possibly non-convex budget constraints. Thus, it is not surprising that they are so extensively used for ex-ante evaluation of taxbenefit reforms. The...

Persistent link: https://www.econbiz.de/10010262185