The welfare dominance of ad valorem taxes over unit taxes in a single-market Cournot oligopoly is well-known. This article extends the analysis to multi-market oligopoly. Provided all ad valorem taxes are positive, unit costs are constant, firms are active in all considered markets, and a...

Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

We build a theoretical model to study whether a minimum wage can be welfare-improving if itis implemented in conjunction with an optimized nonlinear income tax. We consider this issuein a framework where search frictions on the labor market generate unemployment. Workersdiffer in productivity...

This paper asks whether tax cycles can represent the optimal policy in a model without any extrinsic uncertainty. I show, in an economy without capital and where labor is the only choicevariable (a Lucas-Stokey economy), that a large class of preferences exists, where cycles are optimal, as well...

Does joint taxation disadvantage women? To answer that question, this paper begins byreviewing unitary and bargaining models of intrafamily allocation, and then discusses thedeterminants of "bargaining power" in a world without taxes...

When a deficit occurs in the funding of collective goods, it is usually covered by raising theamount of taxes or by rationing the supply of the goods. This article compares the efficiencyof these institutions. We report the results of a 2x2 experiment based on a game in the firststage of which...

This paper makes a fresh attempt at characterizing optimal commoditytaxes. Under the usual assumptions, an extremely simple expressionof second-best commodity taxes is derived, showing tax rates as functions ofobservable variables only, rather than as functions of unobservable variablessuch as...

Until 2004, German long-term unemployed received a tax-financed benefit (Arbeitslosenhilfe)which exceeded social assistance for the disabled (Sozialhilfe). This has beenchanged by the recent reform known as “Hartz IV”: Effective from 2005, long-termunemployed on the one hand (who are no more...

Die Einbindung von Steuern in betriebswirtschaftlichePlanungsmodelle ist Standard in der modernen Investitionsrechnung. Allerdingsstellt sich die Frage der zu berücksichtigen steuerlichen Einzelvorschriften unddamit die Frage der optimalen Komplexität von Entscheidungsmodellen. DerBeitrag...

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...