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The signaling effect of tax policy
Barigozzi, Francesca; Villeneuve, Bertrand - 2004
The paper focuses on the signaling value of a tax when agents are less informed on the effect of their consumption than the policy-maker. When he chooses the tax, the policy-maker optimizes both the incentive effect and the effect on beliefs. We show that optimal taxes under symmetric...
Persistent link: https://www.econbiz.de/10011651394
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On the desirability of taxing charitable contributions
Blumkin, Tomer; Sadka, Efraim - 2007
We develop a model that allows for public goods and status signaling through charitable contributions. This model provides a unified framework in which contributions are driven both by altruism and status signaling. We use this setup to re-examine the conventional practice of rendering a...
Persistent link: https://www.econbiz.de/10010264058
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A case for taxing education
Blumkin, Tomer; Sadka, Efraim - 2005
We illustrate a novel informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the...
Persistent link: https://www.econbiz.de/10010261166
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Optimal taxation of externalities interacting through markets: A theoretical general equilibrium analysis
Ren, Xiaolin; Fullerton, Don; Braden, John B. - 2010
This study develops a theoretical general equilibrium model to examine optimal externality tax policy in the presence of externalities linked to one another through markets rather than technical production relationships. Analytical results reveal that the second-best externality tax rate may be...
Persistent link: https://www.econbiz.de/10010274742
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Pollution and capital tax competition within a regional block
Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, … - 2004
-country regional block model with capital mobility and crossborder pollution. Pollution in the two countries is simultaneously abated … by the private sector, in response to a pollution tax and by the public sector utilizing income and pollution tax revenue …. We demonstrate, among other things, that due to the existence of cross-border pollution in many cases the Nash optimal …
Persistent link: https://www.econbiz.de/10010261206
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Optimal emission tax with endogenous location choice of duopolistic firms
Ikefuji, Masako; Itaya, Jun-ichi; Okamura, Makoto - 2009
This paper explores optimal environmental tax policy under which duopoly firms strategically choose the location of their plants in a simple three-stage game. We examine how the relationship between the optimal emission tax and the choice of location of duopoly firms affects the welfare of the...
Persistent link: https://www.econbiz.de/10010332397
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Optimal emission tax with endogenous location choice of duopolistic firms
Ikefuji, Masako; Itaya, Jun-ichi; Okamura, Makoto - 2010
This paper explores optimal environmental tax policy under which duopoly firms strategically choose the location of their plants in a simple three-stage game. We examine how the relationship between the optimal emission tax and the choice of location of duopoly firms affects the welfare of the...
Persistent link: https://www.econbiz.de/10010272412
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Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries
Nam, Chang Woon; Radulescu, Doina Maria - In: CESifo DICE Report 01 (2003) 2, pp. 52-55
Persistent link: https://www.econbiz.de/10011696432
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Elastic Labour Supply and Optimal Taxation in a Model of Sustainable Endogenous Growth
DiMaria, Corrado - 2001
This paper presents an endogenous growth model which features elastic labour supply in order to address the distortions created by labour income and consumption taxation. Introducing elastic labour into an AK model greatly changes the structure of the model and raises problems regarding the...
Persistent link: https://www.econbiz.de/10010292777
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Employment, hours of work and the optimal design of earned income tax credits
Blundell, Richard; Shephard, Andrew - 2008
This paper examines the tax schedule for low income families with children. We take an optimal tax approach based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non-convexities of the tax and transfer system....
Persistent link: https://www.econbiz.de/10010292993