International Tax and Public Finance
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A simple model of copyright levies: implications for harmonization
International Tax and Public Finance - - 2012
Copyright levies are used as a way of compensating rightholders for the private use made of their protected works. This paper builds a simple model of copyright levies and investigates welfare implications of the harmonization of levy rates. The result is that, when the policy-maker places sufficient weight on the interests of collecting societies, harmonization could reduce social welfare. When c...... hiện toàn bộ
Income Taxation and Wage Policy: An Application to Minimum Wage
International Tax and Public Finance - Tập 12 Số 6 - Trang 713-722 - 2005
In this paper, we explore how the government can play a role in affecting the compensation policies of private firms in a manner that complements its income tax policies. We illustrate how this role of the government can be served by minimum wage legislation.
The provision of infrastructure: benefit–cost criteria for optimizing local governments
International Tax and Public Finance - - 2020
Cash-flow business taxation revisited: bankruptcy and asymmetric information
International Tax and Public Finance - Tập 29 - Trang 922-952 - 2021
We study the effects of cash-flow taxation on firms’ entry and investment decisions when there is bankruptcy risk and when banks face asymmetric information problems in financing heterogeneous firms. When there is moral hazard, firms under-invest, while with adverse selection too many firms enter. Cash-flow taxation applying to both real and financial cash flows corrects these distortions by induc...... hiện toàn bộ
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States
International Tax and Public Finance - Tập 28 - Trang 1430-1471 - 2021
Studies of government size usually try to identify the factors that explain what parts of economic activity are brought within the public sector and what parts are left strictly in private hands. Modern governments are now so large that the question of what determines the private/public composition, or privateness, of public expenditure is of comparable importance for understanding the role of gov...... hiện toàn bộ
A core-theoretic solution for the design of cooperative agreements on transfrontier pollution
International Tax and Public Finance - Tập 2 - Trang 279-293 - 1995
For a simple economic model of transfrontier pollution, widely used in theoretical studies of international treaties bearing on joint abatement, we offer in this paper a scheme for sharing national abatement costs through international financial transfers that is inspired by a classical solution concept from the theory of cooperative games—namely, the core of a game. The scheme has the following p...... hiện toàn bộ
Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
International Tax and Public Finance - Tập 16 - Trang 395-414 - 2008
Motor fuel is taxed by European Union member states where purchased. This article describes (a) the case for destination-based taxation of motor fuels, (b) economic distortions, incentives for destructive tax competition, and questionable division of tax base inherent in purchase-based taxation of commercial motor fuel, (c) loss of fiscal sovereignty inherent in minimum tax rates, imposed to allev...... hiện toàn bộ
Pension reform, retirement, and life-cycle unemployment
International Tax and Public Finance - - 2010
Salience of social security contributions and employment
International Tax and Public Finance - Tập 22 - Trang 741-759 - 2014
Social security contributions in most countries are split between employers and employees. According to standard incidence analysis, social security contributions affect employment negatively, but it is irrelevant how they are divided between employers and employees. This paper considers the possibility that (i) workers perceive a linkage between current contributions and future benefits, and (ii)...... hiện toàn bộ
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