Now showing items 11-19 of 19
A test for efficiency in the supply of public education
(Elsevier, 1988-04)
This paper devises and applies a statistical test for efficient provision of local public education. The test is based on the `Samuelson condition' of equality between the sum of marginal rates of substitution and marginal ...
On the welfare effects of tax limitation
(Elsevier, 1981-12)
Much recent literature has been devoted to providing theoretical and empirical analysis of the proposition that government is `too large'. Far less attention has been paid to the issue of whether tax and expenditure ...
Randomness in tax enforcement
(Elsevier, 1989-02)
When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some ...
Some nonlinear tax effects on asset values and investment decisions under uncertainty
(Elsevier, 1990-08)
Tax system nonlinearities are often ignored but with uncertainty may have important implications for the magnitude and direction of tax effects. This paper studies a particular nonlinear tax rule. The policy subsidizes ...
Efficiency-inducing taxation for a monopolistically supplied depletable resource
(Elsevier, 1981-02)
Sequential contributions to public goods
(Elsevier, 1994-02)
I examine games involving private contributions to a public good and show that less of the public good will be supplied if agents move sequentially than if they move simultaneously. If the agents bid for the right to move ...
Redistributive taxation as social insurance
(Elsevier, 1980-08)
The modern literature on nonlinear optimal taxation treats differences in income as being due to unobserved differences in ability. A striking result of this assumption is that high income agents should face a zero marginal ...
Taxes, tariffs, and the global corporation
(Elsevier, 1993-05)
In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in ...
Beyond Environmental Regulatory Fragmentation: Signs of Integration in the Case of the Great Lakes Basin
(Blackwell Publishing Ltd, 1995-01)