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How Much Do Taxes Discourage Incorporation?

MacKie-Mason, Jeffrey K.; Gordon, Roger H. - EconWPA - 1994

One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate …. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U ….S. between corporate vs. non-corporate forms of organization during the period 1959--86 has responded to the size of the tax …

Persistent link: https://www.econbiz.de/10005125901

Uruguay, Options for Pensions Reform

Forteza, Alvaro - EconWPA - 2004

We simulate the budget of the main pension institution of the country, the Banco de Previsión Social (BPS), from 1995, the year the reform was passed, to 2050, when the new system should be mature. We perform several sensitivity analyses to evaluate which are the key exogenous variables and...

Persistent link: https://www.econbiz.de/10005125903

Funded and Private Pensions for Eastern European Countries in Transition?

Holzmann, Prof. Dr. Robert - EconWPA - 1994

All reform countries in Central and Eastern Europe require a rapid and comprehensive restructuring of their public pensions schemes for macro- and microeconomic reasons. The paper argues that pension reform, economic restructuring, and the growth options for these countries are closely related,...

Persistent link: https://www.econbiz.de/10005125907

Development of social choice theory (in Japanese)

Tanaka, Yasuhito - EconWPA - 2005

Development of social choice theory

Persistent link: https://www.econbiz.de/10005125908

Measuring Benefits, Tracing Distributional Effects, and Affecting Distributional Outcomes

Londero, Elio H - EconWPA - 2004

This paper shows the differences between how benefits are estimated and how they are distributed, calls attention to the policy variables that are crucial in explaining certain distributional outcomes, explores the importance of looking at the demand for characteristics when trying to benefit...

Persistent link: https://www.econbiz.de/10005125909

The Tax Base in Transition: The Case of Bulgaria, World Bank Policy Research Working Paper Series No. 1267 (March 1994), The World Bank.

Bogetic, Zeljko; Hillman, Arye - EconWPA - 2005

Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during … the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the … transition and argues that transition economies would need to adopt a lower and simpler tax structure than the ones prevailing in …

Persistent link: https://www.econbiz.de/10005125910

The Economics of Scientific Research Coalitions: Collaborative Network Formation in the Presence of Multiple Funding Agencies

David, Paul A.; Keely, Louise C. - EconWPA - 2005

The paper develops a formal model of coalition-building (“network” formation) among research units that seek competitive funding from a supra-regional program, while also drawing support from their respective regional funding agencies. This approach enables one to ask whether there are...

Persistent link: https://www.econbiz.de/10005125911

Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura

Tondani, Davide; Mancini, Patrizia - EconWPA - 2005

2002-2005, two reforms deeply modified the Personal Income Tax (PIT) structure. This paper analyses the main redistributive … and on disposable income effects due to the reforms of the current period of office of Parlament. The comparison with the … previous PIT law is made analyzing average and marginal tax rate, liability progression and family allowances for different …

Persistent link: https://www.econbiz.de/10005125913

Surplus Appropriation from R&D and Health Care Technology Assessment Procedures

Philipson, Tomas J.; Jena, Anupam B. - EconWPA - 2005

Given the rapid growth in health care spending that is often attributed to technological change, many private and public institutions are grappling with how to best assess and adopt new health care technologies. We argue that popular assessment criteria going under the rubric of...

Persistent link: https://www.econbiz.de/10005125915

The Virtues of Personal Accounts for Social Security: A Comment to Lazear

Chilosi, Alberto - EconWPA - 2005

Edward P. Lazear‘s thesis that “personal accounts are more consistent with economic principles, avoid government moral hazard, and provide more security than government Social Security” is unsound. The same applies to a number of other statements that are made in the process of expounding...

Persistent link: https://www.econbiz.de/10005125916