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Corporate Tax Evasion with Agency Costs
Crocker, Keith J.; Slemrod, Joel B. - 2021
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax...
Persistent link: https://www.econbiz.de/10013239387
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Demographic Differentials in the Demand for Alcohol and Illicit Drugs
Saffer, Henry; Chaloupka, Frank J. - 2021
The purpose of this paper is to estimate demographic differentials in alcohol and illicit drug use, participation, own … Survey of Drug Abuse and links drug and alcohol prices and policies to the individual records. The size of this data set … to reduce substance abuse have been oriented towards increasing the price of alcohol and illicit drugs. Little, however …
Persistent link: https://www.econbiz.de/10013249554
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The Price of Alcohol, Wife Abuse, and Husband Abuse
Markowitz, Sara - 2021
Alcohol consumption has been frequently linked to family violence. The purpose of this paper is to examine the direct … relationship between the price of alcohol, which determines consumption, and violence towards spouses. The data come from the 1985 … of alcohol, as measured by a weighted average of the price of alcohol from beer, wine, and liquor, will serve to reduce …
Persistent link: https://www.econbiz.de/10013313331
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Alcohol Advertising and Motor Vehicle Fatalities
Saffer, Henry - 2021
The purpose of this paper is to empirically estimate the effect of alcohol advertising on motor vehicle fatalities. The … markets in the United States and includes 1200 observations. Since motor vehicle fatalities and alcohol advertising are … also estimated to predict the effect of changes in the price of advertising. The regression results show that alcohol …
Persistent link: https://www.econbiz.de/10013228021
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Six Distributional Effects of Environmental Policy
Fullerton, Don - 2011
While prior literature has identified various effects of environmental policy, this note uses the example of a proposed carbon permit system to illustrate and discuss six different types of distributional effects: (1) higher prices of carbon-intensive products, (2) changes in relative returns to...
Persistent link: https://www.econbiz.de/10013131305
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What Does the Corporate Income Tax Tax? A Simple Model Without Capital
Kotlikoff, Laurence J. - 2010
The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax...
Persistent link: https://www.econbiz.de/10013140993
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Equalizing Outcomes and Equalizing Opportunities : Optimal Taxation When Children's Abilities Depend on Parents' Resources
Gelber, Alexander - 2012
Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to current taxes. We model this endogeneity, calibrate the model to match estimates of the...
Persistent link: https://www.econbiz.de/10013101515
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Tax Incidence
Kotlikoff, Laurence J. - 2012
This paper surveys major issues in the theory of tax incidence. These include the incidence of taxes in dynamic as well as static economies and open as well as closed economies. The survey does not represent a comprehensive review of the literature, rather it is offered to the reader as a...
Persistent link: https://www.econbiz.de/10013102560
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Who Bears the Corporate Tax? A Review of What We Know
Auerbach, Alan J. - 2012
This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income tax. Among the lessons from the recent literature are: 1. For a variety of reasons, shareholders may bear a certain portion of the corporate tax burden. In the short run, they may...
Persistent link: https://www.econbiz.de/10013105533
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Does the Indexing of Government Transfers Make Carbon Pricing Progressive?
Fullerton, Don - 2014
We analyze both the uses side and the sources side incidence of domestic climate policy using an analytical general equilibrium model, taking into account the degree of government program indexing. When transfer programs such as Social Security are explicitly indexed to inflation, higher energy...
Persistent link: https://www.econbiz.de/10013068648