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Tax evasion and optimal commodity taxation
Abstract This paper incorporates tax evasion into Ramsey's optimal taxation problem. It provides (i) a precise and intuitive characterization of the tradeoff between optimal tax rates and auditExpand
Mixed Oligopoly With Differentiated Products
Abstract The paper analyzes a mixed oligopoly with horizontal product differentiation. Firms choose their location and price in a model a la Hotelling with quadratic transport costs, and theExpand
Externalities and optimal taxation
This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The nature of the second-best, and the choice of the tax instruments, are motivated byExpand
Risk sharing in licensing
Abstract This paper studies the design of linear license contracts under demand or cost uncertainty. The optimal contract consists, in general, of a mix of a fixed fee and royalties. The source ofExpand
Tax evasion, fiscal competition and economic integration
Abstract This paper examines the implications of tax evasion for fiscal competition and tax harmonization policies in an economic union. First, for symmetric countries, it proves that the equilibriumExpand
The Double Dividend of Postponing Retirement
Early retirement seems to plague social security systems in a number of European countries. In this paper we argue that delaying retirement may have two positive effects: it is likely to partiallyExpand
Political sustainability and the design of social insurance
This paper examines how the issue of political support affects the design of social insurance. It distinguishes between redistributive character and size of social protection. Three main resultsExpand
Wealth transfer taxation : a survey of the theoretical literature
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint ofExpand
On the taxation of polluting products in a differentiated industry
This paper studies the provision of environmental quality in an imperfectly competitive market. It uses a vertical differentiation model in which the free entry equilibrium results in anExpand
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