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352 results, from 291
Diskussionspapiere 329 / 2003

Voting on Redistribution with Tax Evasion

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected. Since preferences satisfy neither single peakedness nor single crossing, an equilibrium may not exist. When it does exist, it may have interesting properties, in particular, the poor and the rich may form a coalition against ...

2003| Rainald Borck
Diskussionspapiere 332 / 2003

International Commodity Taxation under Monopolistic Competition

We analyze non-cooperative commodity taxation in a two-country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners. With consumption-based taxation, these fiscal externalities exactly offset each ...

2003| Andreas Haufler, Michael Pflüger
Diskussionspapiere 333 / 2003

The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition

This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar framework, but under Bertrand competition.

2003| Philipp J. H. Schröder
Diskussionspapiere 335 / 2003

Tax Competition and the Choice of Tax Structure in a Majority Voting Model

This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment ...

2003| Rainald Borck
Economic Bulletin 6 / 2003

The Taxation of Commercial Vehicles Across Europe Calls for Harmonisation

2003| Hartmut Kuhfeld, Uwe Kunert
Externe referierte Aufsätze

Tax Competition and the Choice of Tax Structure in a Majority Voting Model

This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment ...

In: Journal of Urban Economics 54 (2003), 1, S. 173-180 | Rainald Borck
Weitere Aufsätze

Optimal Fiscal Policy in an Economy Facing Sociopolitical Instability

In: Review of Development Economics 7 (2003), 4, S. 583- 598 | Chetan Ghate, Quan Vu Le, Paul J. Zak
Weitere Aufsätze

Family Burdens and the Transfer/Tax System in Germany

In: Welfare, Intergenerational Distribution and Households
Brussels [u.a.] : ENEPRI
S. 52-57
Occasional Paper / ENEPRI ; 2
| Bernhard Seidel
Diskussionspapiere 355 / 2003

Do Cross-National Differences in the Costs of Children Generate Cross-National Differences in Fertility Rates?

Parity-specific probabilities of having a next birth are estimated from national fertility data and are compared with nation-specific costs of having children as measured by time-budget data, by attitude data from the International Social Survey Program, and by panel data on labor earnings and standard of living changes following a birth. We focus on five countries (the US, West Germany, Denmark, Italy, ...

2003| Thomas A. DiPrete, S. Philip Morgan, Henriette Engelhardt, Hana Pacalova
Diskussionspapiere 370 / 2003

Market Structure and the Taxation of International Trade

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers ...

2003| Andreas Haufler, Michael Pflüger
352 results, from 291
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