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Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
The Burden of the Nondiversifiable Risk of Entrepreneurship
Nondiversifiable Risk Entrepreneurship
2015/7/20
Entrepreneurship is risky. We study the risk facing a well-documented and important class of entrepreneurs, those backed by venture capital. Using a dynamic program, we calculate the certainty-equival...
Status effects,public goods provision,and excess burden
Status effects Excess burden Deadweight loss Public goods provision Corrective taxation Consumption externality First best Second best
2015/7/17
Most studies of the optimal provision of public goods or the excess burden from taxation assume that individual utility is independent of other individuals' consumption. This paper investigates public...
Distribution of the increased tax burden for agricultural products and food in the Czech Republic
tax burden value added tax agricultural products food
2014/2/24
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Rep...
Fueling the Credit Crisis: Who Uses Consumer Credit and What Drives Debt Burden?
consumer debt credit attitude personal savings
2011/9/2
Excessive household debt contributed to the worst recession in decades. Insights about borrowing and spending behavior can inform economic recovery forecasts, policy decisions, and financial education...
Shifting the Burden of Health Care Costs – Where To?
Shifting the Burden Health Care Costs Where To
2014/8/5
The year 2014 represents an important milestone in the health care domain as the 2004 10-Year Plan to Strengthen Health Care is set to expire that year. For a decade, the Plan will have shaped the fed...
An Optimal Rate of the National Burden in an Aging Japan
aging population national burden rate government expenditure tax reform
2009/5/7
This paper examines an optimal rate of the national burden to establish guidelines for fiscal reform in Japan’s graying society. The paper looks at Japanese tax and social security systems through an...
POLICY BURDEN，MORAL HAZARD AND SOFT BUDGET CONSTRAINT
Justin Yifu Lin CCER, Peking University& Zhiyun LiCERDI
NO. E2006004 April 4, 2006
Abstract: We present a model of policy burden and soft bud...
An Optimal Rate of the National Burden in an Aging Japan
aging population national burden rate government expenditure
2010/12/7
This paper examines an optimal rate of the national burden to establish guidelines for fiscal reform in Japan’s graying society. The paper looks at Japanese tax and social security systems through an ...
Age structure and the burden carried by the productive population of the Czech Republic
demographic development age structure burden of the productive population Czech Republic
2014/3/20
The study evaluates the age structure of the Czech population with the emphasis on the burden born by the productive population due to the pre-productive and post-productive population. The extent of ...