This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns matter for some but not for all commodities. We nd that in general the whole tax system is a ected by t...

Different political parties place different values on the environment. In considering a two-party democratic system and capital-intensive technologies, we find that forward-looking governments incorporate probability of losing power into their policy design. When party in environment, it may levy an optimal dynamic tax is larger than Pigouvian tax. We investigate parameters affect magnitude thi...

BACKGROUND AND AIMS Alcohol taxes reduce population-level excessive alcohol use and alcohol-related morbidity and mortality, yet little is known about the distribution of the effects of alcohol taxation across race/ethnicity and age subgroups. We examined the race/ethnicity- and age group-specific effects of an excise alcohol tax increase on a common and routinely collected alcohol-related morb...

Abstract Background The article evaluates the influence of type nominal personal income tax rate on its progressivity. This is examined in Czech Republic period 1993–2020. Between 1993 and 2007, was progressive, while from 2008 until end 2020, linear. Objectives paper aims to analyse if affects Methods/Approach uses analysis, synthesis, comparison regression analysis methods. progressiveness ob...

This paper analyzes the effects of government debt and income taxes on consumption and saving in a world of infinitely lived households having uncertain and heterogeneous incomes. The special structure of the model allows exact aggregation across households despite incomplete markets. The effects of government debt are shown to be substantial, roughly comparable to those resulting from finite h...

Local governments in the United States typically rely on several main sources of own-source revenues, including individual income taxes, general sales taxes, specific excise taxes, fees and charges, and local property taxes. Of these sources, the dominant is by far the property tax. According to the United States Census Bureau (http://www.census.gov/govs/estimate), local property taxes accounte...

This paper models voters’ preferences over central versus local education policies when there are private alternatives. Education is financed by income taxes and individuals are mobile between communities. Public education levels are chosen by majority vote. Contrary to conventional wisdom, centralisation may benefit the rich and poor, while the middle class prefer decentralised education. The ...

In this paper we examine the impact on the salaries of free agents in Major League Baseball of differences in state and local individual income taxes between major league cities, in an attempt to see if income taxes affect player salaries. Our basic specification suggests that each percentage point of an income tax raises free agent salaries by $21 to $24 thousand; other estimates indicate even...

introduction: the quality of education sector is worth considering as this system has a significant effect on the economic growth of the country. this study aimed to determine the quality gap and rank the student’s expectation of educational services provided in shiraz university of medical sciences in 2013. method: this research included two cross-sectional phases. the sample size of both phas...