Tax competition and tax coordination in an optimum income tax model
Article Abstract:
The self-selection approach of Stiglitz was utilized to assess tax coordination and tax competition in a many country-optimum income tax model. The approach reveals that in an uncoordinated equilibrium, weakening of the self-selection constraint would be possible if capital tax instrument is used. Welfare is not affected by a coordination of capital taxes under an egalitarian wealth distribution. On the other hand, welfare is affected by a coordination of capital taxes under a non-egalitarian wealth distribution.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1999
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How do contribution limits affect contributions to tax-preferred savings accounts?
Article Abstract:
The contributions that people make to tax-preferred savings accounts are distinctively hampered by contribution limits, which not only pressure currently constrained taxpayers, but also influence those contributing less than the limit. The solution is developed in the form of a simple model, in which taxpayers display 'use it or lose it' contribution behavior, which suggests that if there is an increase in the limits, contributions will decrease.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2003
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The integration of child tax credits and welfare: evidence from the Canadian National Child Benefit program
Article Abstract:
The impact of child tax credits given to Canadian provinces on the welfare of children is discussed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2007
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