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FitzRoy, Felix; Jin, Jim Y. - Institut zur Zukunft der Arbeit <Bonn> - 2009

Should two-band income taxes be progressive given a general income distribution? Weprovide a negative answer under utilitarian and max-min welfare functions. While this resultclarifies some ambiguities in the literature, it does not rule out progressive taxes in general. Ifwe maximize total or...

Persistent link: https://www.econbiz.de/10009360640

Taxes and Benefits : Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...

Persistent link: https://www.econbiz.de/10005859607

Tax Morale and Optimal Taxation

Güth, Werner; Sausgruber, Rupert - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2004

We study experimentally how taxpayers choose between two taxregimes to fund a public good. The first-best tax regime imposes ageneral, distortion-free income tax. However, this tax cannot be enforced.The second-best alternative supplements the income tax by a specificcommodity tax. This tax...

Persistent link: https://www.econbiz.de/10005866846

Why Brennan and Buchanan are wrong (after all)

Apolte, Thomas - 2007

In their book The Power to Tax, Brennan and Buchanan have pointed to a central weakness of the traditional theory of public finance and especially of the theory of optimal taxation: This approach overlooked the problem of governmental power and the tendency of this power to be abused. It was...

Persistent link: https://www.econbiz.de/10005855185

The Tyranny Puzzle in Welfare Economics: An empirical investigation

Cowell, Frank A.; Fleurbaey, Marc; Tungodden, Bertil - London School of Economics and Political Science - 2010

We address a puzzle in welfare economics - the possibility that rational people maybe simultaneously against two apparently conflicting forms of “tyranny”. In fact thetwo types of tyranny can be reconciled but at the possible cost of conflict with otherstandard welfare principles. We examine...

Persistent link: https://www.econbiz.de/10009305099

Binge Drinking and Labor Market Success: ALongitudinal Study on Young People

Huffman, Wallace E.; Keng, Shao-Hsun - Iowa State University of Science and Technology <Ames, … - 2005

, we conducted simulations of the shortrunand longrunimpacts ofincreasing the alcohol price. They showed that that the …

Persistent link: https://www.econbiz.de/10009360890

The Dynamics of the Russian Lifestyle DuringTransition: Changes in Food, Alcohol and CigaretteConsumption

Herzfeld, Thomas; Huffman, Sonya K.; Rizov, Marian - Iowa State University of Science and Technology <Ames, … - 2009

, alcohol and cigarette consumption, and on diet’sdiversity between 1994 and 2004. The results from a dynamic econometric model … macroeconomicvariables, inflation has a significant impact on changes in alcohol and cigarettesconsumption, while unemployment changes … own prices for alcohol and cigarettes. Analysis of subsamples conditional oninitial consumption behavior reveals …

Persistent link: https://www.econbiz.de/10009360753

The Role of Profit Sharing in a Dual Labour Marketwith Flexible Outsourcing

Koskela, Erkki; König, Jan - Institut zur Zukunft der Arbeit <Bonn> - 2008

We analyze the following questions associated with flexible outsourcing under partlyimperfect dual domestic labour markets, where high skilled workers participate in firm’s profitvia profit sharing: How does the implementation of profit sharing influence flexibleoutsourcing? What is the...

Persistent link: https://www.econbiz.de/10009418921

Earnings Determination and Taxes: Evidence froma Cohort Based Payroll Tax Reform in Greece

Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos - Institut zur Zukunft der Arbeit <Bonn> - 2010

This paper analyzes the response of earnings to payroll tax rates using a cohort-basedreform in Greece. All individuals who started working on or after 1993 face permanently amuch higher earnings cap for payroll taxes, creating a large and permanent discontinuity inmarginal payroll tax rates by...

Persistent link: https://www.econbiz.de/10009360601

Impacts of Labor Taxation with Perfectly andImperfectly Competitive Domestic Labor Marketsunder Flexible Outsourcing

Koskela, Erkki - Institut zur Zukunft der Arbeit <Bonn> - 2009

What are the impacts of labor tax reform on wage setting and employment to keep therelative tax burden per low-skilled and high-skilled workers constant in the case ofheterogenous domestic labor markets, i.e. imperfect competition in low-skilled labor andperfect competition in high-skilled labor...

Persistent link: https://www.econbiz.de/10009360617

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