The present paper analyses the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on education and migration incentives. We demonstrate that in countries with a relatively egalitarian wage distribution, the response to an increased gap in wages is likely to be inc...

In the quasi-linear model of Lagos and Wright [A unified framework for monetary theory and policy analysis, J. Polit. Econ. 113 (2005) 463—484], money is essential and—if lump-sum taxation is feasible—the Friedman rule implements the first-best allocation. In this paper, I impose the additional restriction of voluntary trade; so that (coercive) lump-sum taxation is infeasible. Despite this adde...

This paper identifies six phases in the development of the compliance costs of taxation, in an Australian context. Estimates of the compliance costs of personal and public companies’ income taxation are presented, and an international comparison cautiously made. Major policy issues related to compliance costs are considered. Cost-reducing measures are identified and classified. Specific proposa...

This paper reviews the recent debate on the role of aid in providing finance, in changing policies in recipient countries, and in transmitting knowledge. It argues that where economic reforms are recent, as in much of Africa, donors can play an important signalling role. This potential remains untapped because aid allocations have been largely based on political considerations. Donors fear " ai...

We study the e¤ects of progressive labor income taxation in an otherwise standard NK model. We show that progressive taxation (i) introduces a trade-o¤ between output and in‡ation stabilization and a¤ects the slope of the Phillips Curve; (ii) acts as automatic stabilizer changing the responses to technology shocks and demand shocks (iii) alters the prescription for the optimal monetary policy. ...

This paper develops an endogenous growth model with redistributive taxation in which the growth rate of the economy affects the agents’ preferences over redistributive policies, and therefore, the equilibrium level of taxation. The main mechanism through which the growth rate affects policy preferences is by changing the ability of the agents to learn their positions in the future distribution ...

We provide an explanation for why estate taxation is surprisingly little used over the world, given the skewness of the estate distribution. Taxing estates implies meddling with intra-family decisions, which may be frown upon by many. At the same time, the concentration of estates means that a low proportion of the population stands to gain a lot by decreasing estate taxation. We provide an ana...

health price inflation rate is different from increasing in health expenditures. health expenditures contain both quantity and prices but inflation rate contains prices. this study aimed to determine the factors that affect the inflation rate for health care services (ircpihc) in iran.we used central bank of iran data. we estimated the relationship between the inflation rate and its determinant...

Taxes are considered one of the most important sources public revenues in financing general budget Iraq, because through them, financial can be provided to finance expenditures they stable compared other such as oil revenues. The policy country which it solve economic problems inflation and social redistribution income among members society. research reached a set conclusions recommendations.&#...

Electronic Commerce is the execution of business processes using Internet technologies continues to be a significant, pervasive issue for both enterprises and customers. Management of relationships between enterprises and customers has often been referred to as Customer Relationship Management (CRM). This paper considers such challenges, linked to the consumer’s understanding and the usability ...