Most of the results of optimal taxation literature in Ramsey framework are derived under the assumption of commitment. Commitment is usually defined as ability of a government to bind future policy choices. This assumption is restrictive. A government, even a benevolent one, may choose to change its policies from those promised at an earlier date. The first formalization of the notion of time-i...

We examine the distribution of hours of work across 2-digit industrial sectors in OECD countries. We find large disparities when sectors are divided into three types: health and social work, a group that produces goods with home substitutes and all others. We attribute the disparities to the different tax and subsidy policies that countries follow, in a nested CES preference structure with home...

We examine the distribution of hours of work across industrial sectors in OECD countries. We find large disparities when sectors are divided into three groups: one that produces goods without home substitutes and two others that have home substitutes — health and social work, and all others. We attribute the disparities to the countries’ tax and subsidy policies. High taxation substantially red...

This paper studies the incidence of tax-transfer policy in a growth model wherein individuals differ according to their level of intergenerational altruism and have an endogenous labor supply. The main results is that public debt is neutral at the macro level but redistributes resources from nonaltruists to altruists. Capital income taxation can hurt the nonaltruists who do not have any wealth ...

In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and add...

This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, budget policies in Kuningan District. uses monthly data from 2015-2019 with 60 numbers observations total. Using structural equation modeling partial least square (SEM-PLS), this found that directly affected growth. Neither does PAD affect nor mediate indirect effect t...

Abstract Governments can grant political concessions to induce quasi-voluntary compliance with taxation, yet empirical evidence probing the taxation–representation connection remains inconclusive. We contend that this association valid but it is primarily confined business elites in nondemocratic regimes because same wealth exposes them state predation also incentivizes endorse tax policies off...

This paper concerns income taxation, commodity taxation, production taxation and public good provision in a multi-jurisdiction framework with transboundary environmental damage. We assume that each jurisdiction is large in the sense that its government is able to influence the world-market producer price of the externality-generating commodity. The decision-problem facing the government in each...

AIMS To determine the most prominent individual and interpersonal triggers to quit smoking in China and their associations with sociodemographic characteristics. METHODS Data come from Waves 1-3 (2006-2009) of the International Tobacco Control (ITC) China Survey, analysed cross-sectionally as person-waves (N=14,358). Measures included sociodemographic and smoking characteristics. Those who qu...

The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users....