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Atkinson-Stiglitz and Ramsey Reconciled: Pareto Efficient Taxation and Pricing under a Break-Even Constraint
Cremer, Helmuth; Gahvari, Firouz - CESifo - 2013
The Ramsey tax problem examines the design of linear commodity taxes to collect a given tax revenue. This approach has … commodity taxes redundant. In the meantime, the Ramsey setting has had a second life as model of regulatory pricing. Boiteux … the different products (equivalent to taxes). While the scope of regulation has declined, Ramsey-Boiteux pricing continues …
Persistent link: https://www.econbiz.de/10010877674
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Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-linear Income Tax
Josefsson, Anneli - Nationalekonomiska Institutionen, Uppsala Universitet - 1997
This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting tax. The analysis is performed in a model economy with two types of individuals and two types of consumption goods. The government wants to redistribute from the more able...
Persistent link: https://www.econbiz.de/10005196921
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Cross-Border Shopping and the Atkinson-Stiglitz Theorem
Kessing, Sebastian G.; Koldert, Bernhard - Fakultät Wirtschaftswissenschaften, … - 2012
We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the effciency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods,...
Persistent link: https://www.econbiz.de/10010850534
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Indirect taxes for redistribution: should necessity goods be favored?
BOADWAY, Robin; PESTIEAU, Pierre - Center for Operations Research and Econometrics (CORE), … - 2011
The Atkinson-Stiglitz Theorem shows that with weakly separable preferences, differential commod- ity taxes are not needed if an optimal nonlinear income tax is imposed. Redistributive objectives can be achieved with the income tax alone even if goods differ considerably in their income...
Persistent link: https://www.econbiz.de/10010927671
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"Optimal Policy and (the Lack of) Time Inconsistency: Insights from Simple Models"
Jorge Soares, Marina Azzimonti, Pierre-Daniel Sarte; … - Department of Economics, Lerner College of Business and … - 2006
In the standard neoclassical model with a representative agent, a benevolent planner who can commit to future policies will, if feasible, levy a single confiscatory tax on capital in the initial period and commit never to set positive taxes thereafter. We show that this policy, which allows for...
Persistent link: https://www.econbiz.de/10005063523
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Old Rules and New Realities : Corporate Tax Policy in a Global Setting
Desai, Mihir A. - 2009
This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare benchmarks used to guide international tax reform. Reinventing corporate tax policy requires that international considerations be placed front and center in the debate on how to tax...
Persistent link: https://www.econbiz.de/10012721881
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The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax : Evidence from Canadian Experience
Smart, Michael - 2008
Over a decade ago, several Canadian provinces replaced their retail sales taxes by value-added taxes. This paper estimates the effects of this tax substitution on business investment in the reforming provinces. Consistent with theory, we find that the reform led to significant increases in...
Persistent link: https://www.econbiz.de/10012723061
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Subsidies on Low Skilled's Social Security Contributions : The Case of Belgium
Dagsvik, John K. - 2008
Belgium is characterised by a comparatively high tax wedge. Starting from the end of the 90's there has been a growing concern over the effect of high labour costs on the employment of low skilled workers. One of the most innovative measures implemented by the federal government is the targeted...
Persistent link: https://www.econbiz.de/10012723158
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International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing : Preventing Double Taxation by Crediting Implicit Taxes
Knoll, Michael S. - 2008
Tax sparing occurs when a country with a worldwide tax system grants its citizens foreign tax credits for the taxes that they would have paid on income earned abroad, but that escapes taxation by virtue of foreign tax incentives. The supporters of tax sparing argue that it is a form of foreign...
Persistent link: https://www.econbiz.de/10012723334
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An Investigation of Life Insurer Efficiency in Canada
Wise, William - 2008
This paper explores the effect of the cost and profit efficiency of Canadian life insurers on their return on equity (ROE). We take the data submitted by these insurers to the Office of the Superintendent of Financial Institutions (OSFI) for 2000 through 2004 and determine 1) the extent of the...
Persistent link: https://www.econbiz.de/10012723651