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Efficiency Enhancing Taxation in Two-sided Markets

Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, … - Institutt for foretaksøkonomi, Norges Handelshøyskole … - 2008

This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too high output compared to the social optimum; (ii) output may be reduced by imposing negative value-added taxes (subsidy) or...

Persistent link: https://www.econbiz.de/10005645085

Do regional payroll tax reductions boost employment?

Bennmarker, Helge; Mellander, Erik; Öckert, Björn - Institutet för Arbetsmarknads- och Utbildningspolitisk … - 2008

Using a Difference-in-Differences approach we evaluate the effects of a 10 percentage points reduction in the payroll tax introduced in 2002 for firms in the northern part of Sweden. We find no employment effects for existing firms and can rule out that a 1 percentage point payroll tax reduction...

Persistent link: https://www.econbiz.de/10005651869

The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence

Johannes, Tabi Atemnkeng; Akwi, Tafah; Anzah, Peter Etoh - Partenariat en Politiques Économiques (PEP), … - 2006

Most fiscal incidence studies neither analyze simultaneously the tax and benefit indicence (simply known as net fiscal … incidence) nor actually relate poverty indices to fiscal impact. This paper jointly and separately examines the redistributive … areas, followed by semi-urban and urban areas, the opposite is true for tax incidence. Tax burden weighs more on the urban …

Persistent link: https://www.econbiz.de/10005696373

The incidence of an earned income tax credit: evaluating the impact on wages in the UK

Azmat, Ghazala Yasmeen - London School of Economics (LSE) - 2006

Tax credits have been a popular way to alleviate in-work poverty. The assumption is typically that the incidence is on … paper investigates the incidence of the Working Families Tax Credit in the UK introduced in 1999, which unlike similar tax …

Persistent link: https://www.econbiz.de/10010745932

The water and sanitation service provision in Peru

Aragón, Gisella; Bonifaz, José Luis - Departamento Académico de Economía, Universidad del … - 2013

Public services in all countries are related to the basic needs that people should satisfy in order to warranty a worthy quality of life. The water and sanitation services provision is one of these services. Through this study, the case of water and sanitation provision in Peru will be analyzed....

Persistent link: https://www.econbiz.de/10010747844

The water and sanitation service provision in Peru

ARAGÓN, Gisella; BONIFAZ, José Luis - Centre International de Recherches et d'Information sur … - 2013

Persistent link: https://www.econbiz.de/10010763982

Social discounting and incentive compatible fiscal policy

Reis, Catarina - In: Journal of Economic Theory 147 (2012) 6, pp. 2469-2482

This paper considers a representative agent model of linear capital and labor income taxation in which the government cannot commit ex-ante to a sequence of policies for the future. In this setup, if the government is more impatient than the households, the capital income tax will be positive in...

Persistent link: https://www.econbiz.de/10010594315

Time Use and Food Taxation in Spain

Ferri, Javier; Moltó, María Luisa; Uriel, Ezequiel - In: FinanzArchiv: Public Finance Analysis 65 (2009) 3, pp. 313-334

We evaluate the welfare impact of changing the VAT on food in a context in which households can produce home meals for own consumption that compete with meals served in restaurants. Home production of meals requires the combination of food and time inputs. The fiscal treatment in home production...

Persistent link: https://www.econbiz.de/10010625739

The incidence of Cash for Clunkers: an analysis of the 2009 car scrappage scheme in Germany

Kaul, Ashok; Pfeifer, Gregor; Witte, Stefan - Institut für Volkswirtschaftslehre, … - 2012

focus is on the incidence of the subsidy, i.e., we ask how much of the € 2,500 buyer subsidy is captured by the supply … subsidy amount. However, the incidence was heterogeneous across price segments. Subsidized buyers of cheap cars paid more than …

Persistent link: https://www.econbiz.de/10010817257

Does housing allowance feed through into rental prices?

Viren, Matti - Suomen Pankki - 2011

This paper deals with the incidence of housing subsidies, which is analysed using Finnish panel data. The main data set …

Persistent link: https://www.econbiz.de/10010818990