At least in principle, this conservative approach makes corruption easier to detect and measure, apart from the fiaws of legal politics and policy making. However, a perfect …
D Cashin, T Unayama - National Tax Journal, 2021 - journals.uchicago.edu
This study estimates the effect of an increase in Japan's value-added tax (VAT) rate on the timing of household expenditures and consumption, which do not necessarily coincide. The …
C Tran, S Wende - Journal of Macroeconomics, 2021 - Elsevier
We extend marginal excess burden (MEB) analysis in public finance literature to a dynamic general equilibrium model with incomplete markets and heterogeneous households. This …
B Achou, Y Décarie, L Godbout… - Available at SSRN …, 2021 - papers.ssrn.com
La société québécoise vieillit et la pression exercée sur les dépenses publiques, particulièrement sur celles du ministère de la Santé, nécessite un financement important …
C Tran, S Wende - Tax and Transfer Policy Institute-Working Paper, 2021 - papers.ssrn.com
We study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households. In this incomplete market setting …
L'objectif de cette thèse est d'évaluer les conséquences du vieillissement démographique sur le système des retraites ainsi que ses impacts macroéconomiques pour l'économie …
This thesis comprises three papers which focus on various aspects of the question of which combination of taxesbest'funds government expenditure. The papers take a positive …
This paper tries to expand a static computable general equilibrium (CGE) model in a dynamic context, and it explores the dynamic impact of population aging on the Japanese …
[引用][C]Firms are not taxed, which implies that the first order conditions for the problem of the firms are exactly the same as those derived in the model. Equations (A-3) …