搜索结果: 1-12 共查到“政治经济学 taxation”相关记录12条 . 查询时间(0.185 秒)
This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough coalition of citizens supports reform; thus, sustainable policie...
Self-Centered Inequity Aversion and the Mass Politics of Taxation
Self-Centered Inequity Aversion the Mass Politics Taxation
2015/6/5
The politics of economic crises bring distributive economic conflict to the fore of national political debates. How policy should be used to transfer resources between citizens becomes a central polit...
Democracy,War,and Wealth:Lessons from Two Centuries of Inheritance Taxation
Democracy War Wealth Two Centuries of Inheritance Taxation
2015/6/5
In this article we use an original data set to provide the first empirical analysis of the political economy of inherited wealth taxation that covers a significant number of countries and a long time ...
This paper explores how the persistently popular "classical" logic of benefit-based taxation, in which an individual's benefit from public goods is tied to his or her income-earning ability, can be in...
We study the dynamic taxation of capital and labor in the Ramsey model under the assumption that taxes and public good provision are decided by a self-interested politician who cannot commit to polici...
Dynamic Mirrlees Taxation under Political Economy Constraints
Dynamic Mirrlees Taxation Political Economy Constraints
2014/3/18
We study the structure of non-linear taxes in a dynamic economy subject to political economy problems. In contrast to existing literature, taxes are set by a self-interested politician, without any co...
《Journal of taxation》（图）
taxation 税务杂志
2010/2/4
Devoted to the practical needs of the sophisticated practitioner, the Journal of Taxation provides in-depth articles by leading practitioners that examine the problems that tax lawyers and CPAs are li...
The Institute on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan research and education organization that works on government taxation and spending policy issues. ITEP's unique resou...
The momentum for Atax was initiated by the Australian Taxation Office.The ATO responded to the needs of the tax profession by entering into an extensive Australia-wide process to select the tertiary i...
《Journal of International Accounting, Auditing and Taxation》（图）
Journal of International Accounting Auditing Taxation
2010/1/19
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
Centralization Trade-off with Non-Uniform Taxation
decentralization taxation local public goods
2009/7/17
When local public goods are provided by a centralized authority, spillovers are internalized, but heterogeneity in preferences may be suppressed. Besley and Coate (2003) recently examined this classi...
POLITICAL ECONOMY OF INTERMEDIATE GOODS TAXATION
POLITICAL ECONOMY INTERMEDIATE GOODS TAXATION
2014/3/18
We generalize the Diamond–Mirrlees production efficiency theorem, that there should be no taxes on sectors producing pure intermediate goods, to an environment with political economy constraints...