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Laffer's Day in Court : The Revenue Effects of Criminal Justice Fees and Fines

Norris, Samuel; Rose, Evan K. - National Bureau of Economic Research - 2023

Many jurisdictions levy sizable fines and fees (legal financial obligations, or LFOs) on criminal defendants. Proponents argue LFOs are a "tax on crime" that funds courts and provides deterrence; opponents argue they do neither. We examine the fiscal implications of lowering LFOs. Incentives to...

Persistent link: https://www.econbiz.de/10014421231

Tax Policy, Venture Capital, and Entrepreneurship

Keuschnigg, Christian - 2000

an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

Persistent link: https://www.econbiz.de/10012470760

Local Revenue Hills : A General Equilibrium Specification with Evidence from Four U.S. Cities

Haughwout, Andrew - 2000

increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city …

Persistent link: https://www.econbiz.de/10012471167

The Taxation of Executive Compensation

Hall, Brian J. - 2000

Over the past 20 years, there has been a dramatic increase in the share of executive compensation paid through stock options. In this paper, we examine the extent to which tax policy has influenced the composition of executive compensation, and discuss the implications of rising stock-based pay...

Persistent link: https://www.econbiz.de/10012471173

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry - 1999

taxes are a much greater drain on the economy than their direct costs. The taxes identified in this paper cost the economy … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

Persistent link: https://www.econbiz.de/10012471502

On the Regulation of Fee Structures in Mutual Funds

Das, Sanjiv Ranjan - 1998

We offer an alternative framework for the analysis of mutual funds and use it to examine the rationale behind existing regulations that require mutual fund advisor fees to be of the fulcrum' variety. We find little justification for the regulations. Indeed, we find that asymmetric incentive...

Persistent link: https://www.econbiz.de/10012472171

Physician Fee Policy and Medicaid Program Costs

Gruber, Jonathan - 1997

We investigate the hypothesis that increasing access for the indigent to physician offices shifts care from hospital outpatient settings and lowers Medicaid costs (the so-called offset effect'). To evaluate this hypothesis we exploit a large increase in physician fees in the Tennessee Medicaid...

Persistent link: https://www.econbiz.de/10012472727

Garbage and Recycling in Communities with Curbside Recycling and Unit-Based Pricing

Kinnaman, Thomas C. - 1997

This paper estimates the impact of a user fee and a curbside recycling program on garbage and recycling amounts, allowing for the possibility of endogenous policy choices. Previous estimates of the effects of these policies could be biased if unobserved variables such as local preference for the...

Persistent link: https://www.econbiz.de/10012472797

How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax

Kaplow, Louis - 1995

Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement. The desire for simplification and improved compliance...

Persistent link: https://www.econbiz.de/10012473476

How a Fee Per-Unit Garbage Affects Aggregate Recycling in a Model with Heterogeneous Households

Kinnaman, Thomas C. - 1994

This paper develops a utility maximizing model of household choice among garbage disposal, recycling, and littering. The impact of a user fee for garbage collection is modelled for heterogeneous households with different preferences for recycling. The model explains (1) why some households...

Persistent link: https://www.econbiz.de/10012474002