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The elasticity of substitution between time and market goods : evidence from the Great Recession
Nevo, Aviv; Wong, Arlene - 2015
Persistent link: https://www.econbiz.de/10011305368
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When an Hour Feels Shorter : Future Boundary Tasks Alter Consumption by Contracting Time
Tonietto, Gabriela - 2018
Consumers often organize their time by scheduling various tasks, but also leave some time unaccounted. The authors … examine whether ending an interval of unaccounted time with an upcoming task systematically alters how this time is perceived … and consumed. Eight studies conducted both in the lab and field show that bounded intervals of time (e.g., an hour before …
Persistent link: https://www.econbiz.de/10012919948
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The effects of environmental taxes and quotas on the optimal timing of emission reductions under Choquet-Brownian uncertainty
Agliardi, Elettra; Sereno, Luigi - 2011
The effects of two environmental policy options for the reduction of pollution emissions, i.e. taxes and non-tradable quotas, are analyzed. In contrast to the prior literature this work endogenously takes into account the level of emissions before and after the adoption of the new environmental...
Persistent link: https://www.econbiz.de/10011734956
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Optimal income taxation under monopolistic competition
Tarasov, Alexander; Zubrickas, Robertas - 2021
This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the Mirrlees (1971) model of income taxation with a monopolistic competition framework with general additively separable consumer preferences. We show that price and variety distortions...
Persistent link: https://www.econbiz.de/10012622731
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Model uncertainty and intertemporal tax smoothing
Luo, Yulei; Nie, Jun; Young, Eric R. - 2012
Persistent link: https://www.econbiz.de/10009490516
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Tax evasion and uncertainty in a dynamic context
Bernasconi, Michele; Levaggi, Rosella; Menoncin, Francesco - In: Economics letters 126 (2015), pp. 171-175
Persistent link: https://www.econbiz.de/10011377244
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Model uncertainty and intertemporal tax smoothing
Luo, Yulei; Nie, Jun; Young, Eric R. - In: Journal of economic dynamics & control 45 (2014), pp. 289-314
Persistent link: https://www.econbiz.de/10010474424
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Model Uncertainty and Intertemporal Tax Smoothing
Luo, Yulei - 2013
In this paper we examine how model uncertainty due to the preference for robustness (RB) affects optimal taxation and the evolution of debt in the Barro tax-smoothing model (1979). We first study how the government spending shocks are absorbed in the short run by varying taxes or through debt...
Persistent link: https://www.econbiz.de/10013091141
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Optimal Tax Policy Under Uncertainty Over Tax Revenues
Seegert, Nathan - 2017
This paper investigates optimal tax policy when economic conditions are uncertain, creating risk in tax revenues. Optimal taxation with uncertainty balances costs from volatility and deadweight loss. Tax policy affects volatility through two channels; spreading risk between public and private...
Persistent link: https://www.econbiz.de/10012971777
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Tax Uncertainty and Welfare-Improving Tax Disputes
Hashimzade, Nigar - 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the “grey area” between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with...
Persistent link: https://www.econbiz.de/10014357509