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There is a widespread concern that a greater mobility of individuals can undermine any attempt to redistribute income at the local level. In this paper we derive the equilibrium level of redistribution when both the rich and the poor are mobile (although in different degrees) and when each...
Persistent link: https://www.econbiz.de/10008852249
Corruption, evasion and the abuse of power (and the possibility thereof) are pervasive features of economic activity. A prominent instance is tax collection. This paper examines the implications of corruptibility and the potential abuse of authority for the effects and optimal design of...
Persistent link: https://www.econbiz.de/10008852261
This paper examines the intragenerational redistribution aspect of social security. The level of social security is determined by majority voting between individuals who differ (ex-ante) in their earning ability and life expectancy. Given incentive effects, the voting equilibrium depends on...
Persistent link: https://www.econbiz.de/10008852271
Income-based targeting (or means-testing) reduces social security benefits as income rises. This form of targeting entails a well-known incentive distortion; the prospect for the recipients of losing part of their benefits if they were to earn more can deter them to work harder. In this paper,...
Persistent link: https://www.econbiz.de/10008852350
We consider a tax enforcement game in which the fiscal authority cannot pre-commit to an inspection policy and its interaction with the taxpayer is modelled as a signalling game. We extend earlier work by allowing for imperfect auditing, non-linear taxation and non-linear penalties. Using the...
Persistent link: https://www.econbiz.de/10008852360
In a context where both the poor and the rich are (imperfectly) mobile, this paper compares the Nash equilibrium levels of income redistribution from the rich to the poor when jurisdictions compete either in taxes, in transfers or both. Although taxes and transfers are linked through the...
Persistent link: https://www.econbiz.de/10008852378
This paper studies majority voting over non-linear income taxes when individuals respnd to taxation by substituting untaxable leisure to taxable labor. We first show that voting cycles over progressive and regressive taxes is inevitable. We then investigate three solution to this cycling...
Persistent link: https://www.econbiz.de/10005780432
Persistent link: https://www.econbiz.de/10005625589
This paper addresses issues of corruption and evasion in the collection oftaxes, modelled as a three-level hierarchy with adverse- section.
Persistent link: https://www.econbiz.de/10005625595
Persistent link: https://www.econbiz.de/10005625600