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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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Relative Consumption Concerns and the Optimal Tax Mix
Eckerstorfer, Paul - 2011
This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns...
Persistent link: https://www.econbiz.de/10010294915
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Optimal taxation of wealth transfers when bequests are motivated by joy of giving
Brunner, Johann K.; Pech, Susanne - 2011
Inherited wealth creates a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving. We find that taxes on bequests or on inheritances allow further...
Persistent link: https://www.econbiz.de/10010294919
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Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
Brunner, Johann K.; Eckerstorfer, Paul; Pech, Susanne - 2010
This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the optimal nonlinear income tax, given a positive...
Persistent link: https://www.econbiz.de/10010294923
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Optimal redistributive taxation in a multi-externality model
Eckerstorfer, Paul - 2011
This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which confirms previous results, I find that the existence of...
Persistent link: https://www.econbiz.de/10010294934
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The impact of optimal tariffs and taxes on agglomeration
Ross, Matthias - 2002
This paper extends an economic geography model by tariffs to analyze their impact on welfare and sustainability of agglomerations. Policies with and without cooperation are compared, with the goal of maximizing aggregated welfare in the former and regional welfare in the latter case. The main...
Persistent link: https://www.econbiz.de/10010295554
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Optimal factor taxation under wage bargaining: a dynamic perspective
Koskela, Erkki; von Thadden, Leopold - 2002
We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: i) taxes on capital and labour are the only available tax instruments for raising revenues, and ii) labour markets are subject to a static...
Persistent link: https://www.econbiz.de/10010295746
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Decomposing Integrated Assessment Climate Change
Böhringer, Christoph; Löschel, Andreas; Rutherford, … - 2005
We present a decomposition approach for integrated assessment modeling of climate policy based on a linear approximation of the climate system. Our objective is to demonstrate the usefulness of decomposition for integrated assessment models posed in a complementarity format. First, the...
Persistent link: https://www.econbiz.de/10010297469
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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 … theory appears to be once the problem of power is considered. Nevertheless, Brennan and Buchanan's suggestions for …
Persistent link: https://www.econbiz.de/10010298416