Finances publiques: working papers (RePEc, 02/03/2011)

Source : NEP (New Economics Papers) | RePEc

  • Three VAT Studies
Date: 2010-12
By: Sijbren Cnossen
  • Consumption and Cash-Flow Taxes in an International Setting
Date: 2010-05
By: Alan J. Auerbach
Michael P. Devereux
  • The Elasticity of Taxable Income and the Optimal Income Tax Rate in Japan: Evidence from the Japanese Household Microdata
Date: 2010-08
By: Yukinobu Kitamura
Takeshi Miyazaki
  • Social Security Tax and Endogenous Technical Change in an Economy with an Aging Population
Date: 2011
By: Codrina Rada
Keywords: Population aging; Social security tax; Endogenous technical change
JEL: E62
  • Preference Heterogeneity and Optimal Capital Taxation
Date: 2010-06
By: Mikhail Golosov
Aleh Tsyvinsky
Matthew Weinzierl
  • Search costs and corporate income tax competition
Date: 2011
By: Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)
Keywords: Costly search, tax competition, corporate taxation, monopoly pricing paradox
JEL: H70
  • Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
Date: 2011-02
By: Tonin, Mirco (University of Southampton)
Keywords: tax evasion, minimum threshold, studi di settore
JEL: H26
  • Comparing the Treatment of Charities Under Value Added Taxes and Retail Sales Taxes
Date: 2011
By: Walter Hellerstein (University of Georgia)
  • Media Firm Strategy and Advertising Taxes
Date: 2011-02-21
By: Kind, Hans Jarle (Dept. of Economics, Norwegian School of Economics and Business Administration)
Koethenbuerger, Marko (Dept. of Economics, University of Copenhagen)
Schjelderup, Guttorm (Dept. of Finance and Management Science, Norwegian School of Economics and Business Administration)
Keywords: Two-sided markets; media market; pricing strategy; taxation
JEL: H20
  • Inequality, Inequity Aversion, and the Provision of Public Goods
Date: 2011-02
By: Kölle, Felix (University of Cologne)
Sliwka, Dirk (University of Cologne)
Zhou, Nannan (University of Cologne)
Keywords: public goods, inequality, inequity aversion, social welfare, voluntary provision, income distribution, heterogeneity
JEL: H41
  • The Origins and Severity of the Public Pension Crisis
Date: 2011-02
By: Dean Baker
Keywords: pension funds, pensions

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