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How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
Kaplow, Louis - 2021
been analyzed in terms of the equity and efficiency concerns that animate more familiar assessments of income tax policy …
Persistent link: https://www.econbiz.de/10013237016
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On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
Kaplow, Louis - 2021
addition, for commodity tax reforms that do not eliminate or proportionally reduce differential taxation, a simple efficiency …
Persistent link: https://www.econbiz.de/10013224218
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Multilateral Trade Negotiations, Bilateral Opportunism and the Rules of GATT
Bagwell, Kyle; Staiger, Robert W. - 2021
Trade negotiations occur through time and between the governments of many countries. An important issue is thus whether the value of concessions that a government wins in a current negotiation may be eroded in a future bilateral negotiation to which it is not party. In the absence of rules that...
Persistent link: https://www.econbiz.de/10013230972
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Young and Out in Germany : On the Youths' Chances of Labor Market Entrance in Germany
Franz, Wolfgang; Inkmann, Joachim; Pohlmeier, Winfried; … - 2021
This paper deals with the labor market entrance of young people in the Federal Republic" of Germany. The main focus is … on failures during this stage. First, an overview of the youth" labor market in Germany is given. Then, the transition …
Persistent link: https://www.econbiz.de/10013222219
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German and American Wage and Price Dynamics : Differences and Common Thenes
Franz, Wolfgang; Gordon, Robert J. - 2021
The evolution of unemployment in West Germany and the U. S. stands in sharp contrast, with German unemployment much … big difference berween the two countries is that there is no feedback from wages to prices in Germany, and so high … unemployment does not put downward pressure on the inflation rate. During the 19705 and 19805 in Germany there emerged a growing …
Persistent link: https://www.econbiz.de/10013237265
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The Duration of Youth Unemployment in West Germany : Some Theoretical Considerations
Franz, Wolfgang - 2021
This paper presents a theoretical model dealing with the duration of youth unemployment in West Germany. Duration can …
Persistent link: https://www.econbiz.de/10013249173
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The Reservation Wage of Unemployed Persons in the Federal Republic of Germany : Theory and Empirical Tests
Franz, Wolfgang - 2021
This study examines the determinants of the reservation wage of unemployed persons in the Federal Republic of Germany …
Persistent link: https://www.econbiz.de/10013249255
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Rules Versus Discretion in Trade Policy : an Empirical Analysis
Staiger, Robert W. - 2011
We test empirically for evidence that government tariff-setting behavior depends on the degree of discretion with which policy-makers are endowed. We do this by studying government tariff choices under two distinct environments. One environment is that of tariffs set under the Escape Clause...
Persistent link: https://www.econbiz.de/10013127832
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Optimal Distribution and Taxation of the Family
Kaplow, Louis - 2010
Income tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the unit consists of a single individual or a married couple and how many dependents are present. Substantial controversy exists over the appropriate forms of adjustment, and existing...
Persistent link: https://www.econbiz.de/10013135144
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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469