“Sakura” has not grown in a day: infrastructure investment and economic growth in Japan under different tax regimes
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DOI: 10.1007/s00181-018-1481-0
Abstract: AbstractThis paper explores whether the validity of infrastructure investment serves as a procyclical or anticyclical instrument to counter a recession in the case of the Japanese economy. Infrastructure consumption is usually financed by taxes. For… read more here.
Keywords: infrastructure; tax regimes; infrastructure investment; taxation ... See more keywords
Property rights enforcement with unverifiable incomes
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DOI: 10.1007/s00199-018-1141-9
Abstract: I study the extent of secure property rights a planner can implement. Agents can produce output, appropriate others’ output, or work in property rights enforcement. The planner pays enforcement personnel using taxes collected from producers… read more here.
Keywords: rights enforcement; enforcement unverifiable; property; property rights ... See more keywords
Sugar-Sweetened Beverage, Obesity, and Type 2 Diabetes in Children and Adolescents: Policies, Taxation, and Programs
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DOI: 10.1007/s11892-018-1004-6
Abstract: Purpose of ReviewObesity has grown at an alarming rate in children and adolescents. Concurrently, consumption on sugar-sweetened beverages (SSBs) also rose significantly. This review provides an overview of obesity and type 2 diabetes mellitus (T2DM)… read more here.
Keywords: obesity type; sugar sweetened; type diabetes; children adolescents ... See more keywords
Joint liability taxation and group auditing
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DOI: 10.1007/s40888-016-0043-1
Abstract: This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are… read more here.
Keywords: taxation group; liability taxation; liability; taxation ... See more keywords
Intergenerational disagreements in labor supply and optimal bequest taxation
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DOI: 10.1016/j.cbrev.2017.08.003
Abstract: This paper studies optimal taxation of bequests in a model where altruistic parents and their offspring disagree on the offspring's labor supply decision. I show that whenever offspring is too lazy from the parent's perspective… read more here.
Keywords: labor; intergenerational disagreements; taxation; labor supply ... See more keywords
The heterogeneous impact of taxation on economic development: New insights from a panel cointegration approach
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DOI: 10.1016/j.ecosys.2018.01.001
Abstract: Abstract In this paper, we study the role of taxation on long-run income performance. In the theoretical part of the study, we develop a stylized model based on Barro (1990), in which income taxation has… read more here.
Keywords: panel cointegration; tax; cointegration approach; taxation ... See more keywords
Petroleum taxation. The effect on recovery rates
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DOI: 10.1016/j.eneco.2020.104720
Abstract: Petroleum tax design analysis usually abstracts from the fact that taxation affects not only project selection but also concept design and drainage strategy, and thereby the extraction and recovery rate. The implicit assumption is that… read more here.
Keywords: recovery; taxation effect; petroleum taxation; taxation ... See more keywords
Forest valuation under the generalized Faustmann formula with taxation
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DOI: 10.1016/j.forpol.2017.12.007
Abstract: Abstract This article presents the second part of a two-part series on forest taxation and valuation. In this second part, I derive the forest valuation formulas under the generalized Faustmann formula with five types of… read more here.
Keywords: taxation; tax; property tax; forest valuation ... See more keywords
Screening with convex menus and optimal flow taxation
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DOI: 10.1016/j.jpubeco.2019.104052
Abstract: Abstract This paper considers a family of screening problems in which the principal is constrained to offer only convex menus. Applications include: (i) optimal flow taxation when individuals can substitute consumption and leisure inter-temporally; (ii)… read more here.
Keywords: optimal flow; flow taxation; convex menus; taxation ... See more keywords
Optimal progressivity with age-dependent taxation
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DOI: 10.1016/j.jpubeco.2019.104074
Abstract: This paper studies optimal taxation of earnings when the degree of tax progressivity is allowed to vary with age. The setting is an overlapping-generations model that incorporates irreversible skill investment, flexible labor supply, ex-ante heterogeneity… read more here.
Keywords: optimal progressivity; age dependent; progressivity age; age ... See more keywords
Supply-side optimal capital taxation with endogenous wage inequality
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DOI: 10.1016/j.jpubeco.2021.104421
Abstract: Abstract In a model with a continuum of imperfectly substitutable laborers and endogenous skill premiums, this paper derives optimal tax formulas as functions of social welfare weights and a small set of estimable statistics. It… read more here.
Keywords: supply side; capital; wage; ucit scit ... See more keywords