Elbert Dijkgraaf defended his PhD-thesis 'Regulating the Dutch Waste Market' on 5 November 2004. This thesis analyses whether the risen costs of waste collection and treatment can be diminished by changing policy instruments. The thesis shows that user fees are very effective in reducing the...

We describe Hayek's position on taxation and its subsequent developments. Hayek defends the proportional tax system. If a majority rule corrects deviations from political power must also restrict the conditions of progressive taxation. According to Hayek the progressive tax system (SFP) violates...

We consider abstract social systems of private property, made of n individuals endowed with non-paternalistic interdependent preferences, who interact through exchanges on competitive markets and Pareto-efficient lumpsum transfers. The transfers follow from a distributive liberal social contract...

El cambio climático es una realidad inequívoca. Sus impactos en el mediano y ellargo plazo constituyen la más grave amenaza para la supervivencia de las próximasgeneraciones. Y en el corto plazo, los países en vía de desarrollo, que en su mayoríase encuentran en el trópico y por tanto...

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...

The U.S. economy is growing more slowly than it can and should be growing because it does not invest enough in infrastructure, science, and education. There is an important procedural obstacle to funding public investments — a process of scoring the economic effect of legislation. This process...

In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform which included a new tax credit on low earnings (2001) and a reform of social security contributions for low wage employees (2004). Using a discrete hours labor supply model, this paper assesses the...

By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...

This paper examines the empirical relevance of the double dividend of revenue neutral marginal environmental tax reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation. This version includes environmental externalities. We estimate the key parameters...