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Budgetdefizite steht im Mittelpunkt der Steuerglättungs-Theorie. Der Autor untersucht sowohl verzerrende Steuern auf das …
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the reasons for being poor. We develop and test a theo-ry about support for redistribution in the presence of target …-specific beliefs about the causes of low and high incomes. Our theory predicts that target-specific beliefs about the poor matter most … welfare recipients supports our theory. We also find, in theory, the ex-istence of a moral release equilibrium in which the …
Persistent link: https://www.econbiz.de/10011993478
According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...
Persistent link: https://www.econbiz.de/10013321161
We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition reduces the distortion from the informational asymmetry...
Persistent link: https://www.econbiz.de/10003982002
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According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...
Persistent link: https://www.econbiz.de/10001477212
Compared with the traditional public-finance approach of a monolithic fully informed planner, earmarking of taxation is less likely to be optimal if a principal-agent setting is considered, where taxing and spending are performed by two separate agents which are monitored by the parliament. We...
Persistent link: https://www.econbiz.de/10001440827
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