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Educational and wage risk : social insurance vs. quality of education

Schindler, Dirk; Weigert, Benjamin - 2008

In this model of education, where individuals are exposed both to educational risk and to wage risk within the skilled sector, successful graduation depends both on individual effort to study and on public resources. We show that insuring the present risks is a dichotomic task: Wage risk is...

Persistent link: https://www.econbiz.de/10003806025

Should utility-reducing media advertising be taxed?

Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009

significantly dislike ads, i.e. in situations where traditional arguments for corrective taxes are strongest. -- Two-sided markets …

Persistent link: https://www.econbiz.de/10003820002

Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Persistent link: https://www.econbiz.de/10003847154

Taxation of risky investment and paradoxical investor behavior

Gries, Thomas (contributor); Prior, Ulrich (contributor); … - 2007

capital market investment and an option to wait. Taxes affect risk-free and risky capital market investment asymmetrically and …

Persistent link: https://www.econbiz.de/10003567082

The costs of VAT : a review of the literature

Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue

Persistent link: https://www.econbiz.de/10009511711

Steuern, Wettbewerb und Wettbewerbsneutralität

Haucap, Justus - 2011

Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...

Persistent link: https://www.econbiz.de/10009312208

Estimating labour supply elasticities based on cross-country micro data : a bridge between micro and macro estimates?

Jäntti, Markus; Pirttilä, Jukka; Selin, Håkan - 2013

We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...

Persistent link: https://www.econbiz.de/10009687816

Indirect taxation of monopolists : a tax on price

Vetter, Henrik - 2012

, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse a tax on … it is possible to achieve the Ramsey solution. That is, the combination of the two taxes secures tax revenue in the least …

Persistent link: https://www.econbiz.de/10009691270

Indirect taxation of monopolists : a tax on price

Vetter, Henrik - 2013

. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse …

Persistent link: https://www.econbiz.de/10009708019

Taxation in digital media markets

Kind, Hans Jarle; Köthenbürger, Marko - 2016

quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For … instance, in most European countries and US states, printed newspapers and books face favourable value-added taxes (VAT) or … sales taxes. This has probably increased their circulation. However, reducing the VAT rate on digital newspapers has the …

Persistent link: https://www.econbiz.de/10011566482

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