The aim of this paper is to examine the conditions under which the increase in revenue that would resulting from the introduction of a net wealth tax and an exit tax would be offset by the loss of revenue from personal income tax and consumption tax due to tax-induced emigration. In the proposed...

Taxes on personal net wealth have been abolished in almost all countries. However, some scholars and policymakers have recently proposed to reintroduce this type of taxation as a mechanism to fight inequality. This paper aims to contribute to the literature on tax-motivated mobility of...

This paper analyses the extent to which additional extraordinary public spending to accelerate vaccination might have been optimal in terms of minimising the public deficit. We use a budget model whose key variable is the present value of cumulative net government revenues over a period of time....

This paper considers a static game in which a player makes a decision in the first moment of whether or not to be vaccinated against COVID-19 and then nature acts. In making the decision the player takes into consideration expected costs and benefits of being inoculated in terms of income. The...

A propósito de celebrarse los cuatrocientos cincuenta años de la creación de la Casa de Moneda de Lima, los autores presentan una reseña sobre esta institución que por su extraordinaria continuidad representa, como pocas, la vitalidad y perduración del Perú como país.

El siglo dieciocho fue uno de robusto crecimiento económico en el virreinato del Perú. Pero tanto la cronología, cuanto las raíces de este crecimiento son imprecisas. El inicio de la expansión suele ubicarse hacia el final de la gran epidemia de 1718-1723, que afectó a la población...