H Cremer… - Journal of Public Economics, 1993 - Elsevier
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 audit probabilities, and (ii) a modified version of the 'Ramsey equation'. It also proves ...
H Cremer… - Journal of Public Economics, 1996 - Elsevier
This paper incorporates tax evasion into an optimum general income tax problem with
endogenous labor supply. It posits a two-group model with high-and low-wage individuals to
investigate the properties of optimal audit and tax structures. The following main results ...
H Cremer… - European Economic Review, 1997 - Elsevier
This paper examines the role of public provision of goods as a redistributive mechanism
when tax policies are designed optimally on the basis of the information available to the
government. We characterize Pareto-efficient allocations that are attainable through the ...
H Cremer, F Gahvari… - Journal of Public Economics, 1998 - Elsevier
This paper reexamines 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 by the informational structure in the economy. The main results ...
H Cremer… - European Economic Review, 2000 - Elsevier
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
equilibrium values of the tax and audit rates are less than optimal. Tax harmonization ...
J Currie… - 2007 - nber.org
We review theoretical explanations for in-kind transfers in light of the limited empirical
evidence. After reviewing the traditional paternalistic arguments, we consider explanations
based on imperfect information and self-targeting. We then discuss the large literature on ...
H Cremer… - The Scandinavian Journal of Economics, 1994 - JSTOR
This paper incorporates tax evasion into the analysis of optimal linear income taxation. Tax-
evaders can influence the probability of being caught, if audited, through expenditures on
concealment. It is proved that tax evasion can make a given tax system more as well as ...
H Cremer… - The Economic Journal, 1995 - JSTOR
This paper examines how the presence of uncertainty affects the design of tax policy when
both indirect taxes and a general income tax are available to the government. There are two
categories of goods: the consumption levels in one group are committed to before the ...
H Cremer… - Journal of Public Economics, 2001 - Elsevier
This paper studies the problem of the design of an integrated system of second-best
emission and output taxes in a model where production costs are negatively correlated with
their emissions. It shows that (i) the first-best Pigouvian rule (of equating the marginal ...
H Cremer… - Journal of Public Economics, 1995 - Elsevier
This paper re-examines the theory of optimal commodity taxation in the presence of a linear
income tax, under wage uncertainty. There are two categories of goods: the consumption
levels in one group are committed to before the resolution of uncertainty and those of the ...
F Gahvari - Urbana, 2009 - papers.ssrn.com
Abstract: This paper introduces money into an overlapping generations model with
endogenous growth. The model, due to Docquier et al.(2007), exhibits a positive
intergenerational externality which precludes its laissez-fair equilibrium to be optimal even ...
F Gahvari - Journal of Public Economics, 2006 - Elsevier
This paper argues that, in models with heterogeneous agents, the concept of the marginal
cost of public funds (MCPF) will only be useful if it is compared with an analogous concept
for the benefit side. The MCPF does not assume a unique value and is not particularly ...
H Cremer, F Gahvari… - Journal of Public Economics, 2010 - Elsevier
This paper provides a unified treatment of externalities associated with fertility and human
capital accumulation within pay-as-you-go pension systems. It considers an overlapping
generations model in which every generation consists of high earners and low earners ...
H Cremer, F Gahvari… - Journal of Public Economics, 2003 - Elsevier
This paper constructs a model with four groups of households who have preferences over
labor supply, consumption of polluting (energy related) and non-polluting (non-energy)
goods, and emissions. It quantifies the model for the French economy and computes its ...
F Gahvari - Economic Inquiry, 1995 - Wiley Online Library
In-kind transfers can Pareto-dominate cash transfers as a means of income redistribution if
in-kind transfers and leisure are Hicks substitutes and leisure is a normal good. The result
holds when redistributive instruments also include a linear income tax. The paper proves ...
F Gahvari - Journal of Public Economics, 1994 - Elsevier
Abstract In-kind and cash transfer programs are compared in their impacts on labor supply. It
is demonstrated that labor supply is higher under an in-kind transfer program, if in-kind
transfers and leisure are Hicks substitutes, leisure is normal, and in-kind transfers are ' ...
H Cremer, F Gahvari… - Journal of Public Economics, 2006 - Elsevier
This paper studies the design of a pay-as-you-go social security system in an overlapping
generations model where fertility is in part stochastic and in part determined through capital
investment. If investments are publicly observable, pension benefits must be linked ...
F Gahvari… - The American Economic Review, 2007 - JSTOR
In designing redistributive policies, the public sector invariably finds it too difficult or too
costly to distinguish intended welfare recipients from the rest of the population. The recent
literature on the public provision of private goods incorporates this limitation on ...
F Gahvari - Journal of public economics, 1988 - Elsevier
Abstract The question of superneutrality and the optimum quantity of money is addressed in
a model where money services enter the utility function and where individuals have finite
lives. It is demonstrated that the existing result in the literature regarding a positive ...
H Cremer, F Gahvari… - Southern Economic Journal, 2001 - JSTOR
We characterize optimal taxes on polluting and nonpolluting goods in Ramsey and Mirrlees
second-best environments. The polluting good tax differs from the Pigouvian tax by Ramsey
terms in the first and by Stiglitz/Mirrlees plus another adjustment term in the second. These ...
H Cremer… - Journal of Public Economics, 2002 - Elsevier
This paper studies the second-best tax design problem when emissions are publicly
unobservable but can be discovered through costly monitoring. A representative firm in
industry chooses its emissions and declarations to maximize its expected profits. The ...
F Gahvari - Journal of Public Economics, 1984 - Elsevier
Abstract This paper demonstrates that a compensated tax on income from residential capital
would increase the steady-state capital intensity in the industrial sector of the economy.
Consequently, the wage would rise and the gross-of-tax rate of return to capital in the ...
H Cremer… - Journal of Public Economic Theory, 1999 - Wiley Online Library
This paper examines the optimal tax design problem in the presence of wage uncertainty.
The wage has a continuous distribution, individuals are ex ante identical, preferences are
separable in labor supply and goods, public policy aims at providing the population with ...
H Cremer… - Journal of Urban economics, 2004 - Elsevier
This paper studies the tax competition problem in the presence of transboundary pollution. It
shows that economic integration causes the firms to adopt the same or less polluting
technologies, but it nevertheless increases aggregate emissions and lowers welfare. ...
H Cremer… - Journal of Urban Economics, 1998 - Elsevier
This paper studies the question of optimal taxation of housing, when the set of tax
instruments at the government's disposal is not artificially restricted. There are two groups of
persons, who differ in earning abilities and in tastes, and two types of housing goods (high ...
F Gahvari - The American Economic Review, 1986 - JSTOR
In a recent contribution to this Review, James Gwartney and Richard Stroup (1983) claim
that the" traditional" view on the impact of a change in the wage tax on the supply of labor
(namely, the indeterminateness of the direction of the labor supply response) is invalid ...
H Cremer… - Public Finance= Finances publiques, 1992 - econpapers.repec.org
By Helmuth Cremer and Firouz Gahvari; Tax Evasion and the
Structure of Indirect Taxes and Audit Probabilities.
H Cremer, P De Donder… - International Tax and Public Finance, 2004 - Springer
This paper studies the issue of political support for environmental taxes. The environmental
tax is determined by majority voting, given a refund rule that specifies the allocation of tax
proceeds. The refund rule is chosen by a welfare-maximizing constitutional planner. We ...
H Cremer, F Gahvari… - … Journal: Economic Policy, 2010 - ingentaconnect.com
Abstract: We derive a set of analytical results for optimal income taxation with tags using
quasilinear preferences and a Rawlsian social welfare function. Secondly, assuming a
constant elasticity of labor supply and log-normality of the skills distribution, we ...
H Cremer… - Journal of Public Economic Theory, 2002 - Wiley Online Library
This paper examines the role of nonlinear pricing by public (or regulated) utilities as a
redistributive mechanism in presence of an optimal nonlinear income tax. It models an
economy with many types of persons who differ in two unobservable characteristics ( ...
H Cremer, F Gahvari… - Journal of Population Economics, 2008 - Springer
Abstract We study the design of pension schemes when fertility is endogenous and parents
differ in ability to raise children. Pay-as-you-go schemes require, under perfect information, a
marginal subsidy on fertility to correct for the externality they create, equal pensions, and ...
H Cremer… - Public Finance Review, 1999 - pfr.sagepub.com
Abstract This article investigates how tax evasion changes the relationship between tax rate,
tax revenue, and welfare at the margin. It gives expressions for the marginal tax revenue, the
marginal welfare loss, and the marginal cost of public funds and shows that tax evasion ...
H Cremer, F Gahvari, P Pestieau… - 2003 - delta.ens.fr
Abstract This paper models a two-period overlapping generations economy in the steady
state where the realization of the quantity/quality number of children depends on an initial
investment in children and on a random shock. It shows that the implementation of the first ...
R Boadway… - Journal of Public Economics, 2006 - Elsevier
This paper studies the optimal commodity taxation problem when time taken in consumption
is a perfect substitute for either labor or leisure. It shows that while labor substitutability
affects the optimal tax structure, leisure substitutability leaves the classical optimal tax ...
F Gahvari - Journal of Public Economics, 1989 - Elsevier
Abstract The existence of a negatively-sloped section on the tax revenue/tax rate
relationship is shown to crucially depend on the nature of government expenditures. It is
proved that a sufficient condition for existence is that the government expenditures should ...
F Gahvari - Public Finance Review, 1985 - pfr.sagepub.com
Abstract The US tax structure implicitly subsidizes housing in a number of ways. This
Abstract article employs a dynamic general equilibrium model of housing, consumption and
economic growth to examine the long-run effects of eliminating these implicit subsidies on ...
H Cremer, P De Donder… - Journal of Public Economics, 2008 - Elsevier
This paper presents a political economy model that is consistent with the low rate of
emission taxes in the US, as well as the fact that neither Democrats nor Republicans
propose to increase them. The voters differ according to their wage and capital incomes. ...
F Gahvari… - Public Finance Review, 1993 - pfr.sagepub.com
Abstract This article reexanunes the Ramsey tax problem using Becker's household-
production approach. It assumes that market-purchased goods and time are used m fixed
but different proportions in generating consumption activities. It derives a generalized ...
H Cremer, F Gahvari… - 2012 - papers.ssrn.com
Abstract: When accidental bequests signal otherwise unobservable individual
characteristics such as productivity and longevity, the tax administration should partition the
populationinto two groups: One consisting of people who do not receive an inheritance ...
F Gahvari - The Scandinavian Journal of Economics, 1990 - JSTOR
A central claim of" supply-side" economics is that in general equilibrium, the income effect of
a change in the income tax rate washes out and only the substitution effect remains. In the
words of Ehrenberg and Smith (1985):" There would be a substitution effect with no overall ...
F Gahvari - Journal of Monetary Economics, 2007 - Elsevier
In overlapping generations models, money growth creates intergenerational wealth effects
and leads to the breakdown of the Friedman rule; the rule can be restored via lump-sum tax
and transfers that neutralize these wealth transfers. Additionally, and in contrast to money- ...
H Cremer… - Southern Economic Journal, 2005 - JSTOR
There are two reasons why countries might set weak environmental policies: transboundary
pollution and concerns for competitiveness. This article explores the full interactions
between these two features within a unified general equilibrium framework. First, we show ...
H Cremer, F Gahvari… - 2006 - papers.ssrn.com
Abstract: This paper studies the design of pension schemes in a society where fertility is
endogenous and parents differ in their ability to raise children. In a world with perfect
information, a pay-as-you-go social security system is characterized by equal pensions for ...
[CITATION] Does the Laffer Curve Ever Slope Down?
F Gahvari - National Tax Journal, 1988
H Cremer, P De Donder… - Public Choice, 2004 - Springer
This paper studies majority voting outcomes fora specific class of two-dimensional policies.
One policyinstrument influences efficiency and the other redistribution. Absent the political
process, the two dimensions can beaddressed separately. With a two dimensional vote, ...
F Gahvari - Journal of Public Economic Theory, 2007 - Wiley Online Library
This paper studies the problem of optimal taxation of commodities when consumption is a
time-consuming activity. This is done under two distinct preference separability assumptions:
between goods and labor supply, and between goods and leisure. It argues that with the ...
[CITATION] What to Tax: Emissions or Polluting Goods?
H Cremer… - University of Illinois at Urbana-Champaign, Champaign …, 1999
H Cremer, F Gahvari… - CORE Discussion Paper No. …, 2004 - papers.ssrn.com
Abstract: This paper studies the design of a pay-as-you-go social security system in a society
where fertility is in part stochastic and in part determined through capital investment. If
parents' investments in children are publicly observable, pension benefits must be linked ...
F Gahvari - Public Finance= Finances publiques, 1984 - ideas.repec.org
No abstract is available for this item. ... To our knowledge, this item is not available for
download. To find whether it is available, there are three options: 1. Check below under "Related
research" whether another version of this item is available online. 2. Check on the ...
F Gahvari - The American Economic Review, 1989 - JSTOR
In a recent paper in this Review, John Lott (1987) asserts that" By increasing
nontransferable rents, licensing prevents the least costly producers from entering [the
market], and thus produces a third kind of social cost"(p. 453, emphasis added). This ...
F Gahvari - International Tax and Public Finance, 2009 - Springer
Abstract In overlapping generations models with endogenous fertility wherein the retired
partake of consumption but do not contribute to production (through their labor), fertility has a
positive and a negative externality. These can be internalized through a child allowance ( ...
F Gahvari - Oxford Economic Papers, 1986 - Oxford Univ Press
IN an issue of this Journal, Green (1961) has shown that when the utility function is (directly)
additive, given (strict) convexity of the preference ordering, diminishing marginal utility of
every good implies that all goods are normal. The purpose of the present note is to ...
F Gahvari - J. Econ. Lit., 2002 - elibrary.ru
... ИНФОРМАЦИЯ О ПУБЛИКАЦИИ. Название публикации, ENVIRONMENTAL TAXATION AND
THE DOUBLE DIVIDEND. Авторы, Firouz Gahvari Geographic Place: Netherlands. Журнал,
Journal of Economic Literature. Издательство, American Economic Association. ...
[CITATION] Environmental taxes and majority voting
H Cremer, P De Donder… - 2001 - mimeo University of Toulouse
F Gahvari - Public Finance= Finances publiques, 1993 - ideas.repec.org
No abstract is available for this item. ... To our knowledge, this item is not available for
download. To find whether it is available, there are three options: 1. Check below under "Related
research" whether another version of this item is available online. 2. Check on the ...
H Cremer… - Nordic Journal of Political Economy, 1997 - samfunnsforskning.no
The ongoing process of economic integration in Europe has spawned many debates and a
growing body of literature. Some of the most important economic questions concern fiscal
issues. Chief amongst them is the question of tax competition. A major theme of this ...
H Cremer… - Journal of Public Economics, 2006 - Elsevier
This paper posits a two-stage game in tax regime and tax rates to study the property of
second-best emission and output taxes in a two-country world with an atmospheric
externality. It shows that (i) either the destination–destination or the origin–origin tax ...
[CITATION] Jean-Marie Lozachmeur (2010)
H Cremer… - Tagging and income taxation: theory and applications, …
[CITATION] Tax Evasion, Tax Policy and Economic Integration
H Cremer… - International Institute of Public Finance 52nd Congress, …, 1996
H Cremer, P De Donder… - The BE Journal of Economic …, 2007 - neeo.univ-tlse1.fr
Abstract This paper presents two alternatives to the traditional majority# voting equilibrium
ap# proach in an attempt to account for the existence of environmental taxes [as opposed to
subsidies [given that such taxes are regressive and that the income distribution is skewed ...
H Cremer, F Gahvari… - Journal of Environmental Economics …, 2010 - Elsevier
This paper studies environmental taxation in a Mirrlees setting with two novel features. First,
energy, a polluting good, is used both as a factor of production and a final consumption
good; second, the wage is determined endogenously while labor of different individual ...
F Gahvari - Economic Inquiry, 1986 - Wiley Online Library
Annual data for the period 1929–1978 are used to estimate a complete model of demand
and supply of housing services and consumption goods in the US by maximum likelihood
methods. The demand functions are derived by maximizing a utility function characterized ...
F Gahvari - Public Finance Review, 1991 - pfr.sagepub.com
Abstract This article examines the labor supply response to a change in the income tax rate
when tax revenues finance the provision of government goods. It first shows that even if
taxpayers value government goods directly as equivalent income, there will still exist an ...
F Gahvari - Oxford Economic Papers, 1991 - JSTOR
GREEN (1961) has shown that, given additive preferences, diminishing marginal utility of all
goods implies that the goods are all normal. Gahvari (1986) proved the converse of this
theorem. That is, given additive preferences, normality of all goods implies diminishing ...
F Gahvari - Scottish Journal of Political Economy, 1991 - Wiley Online Library
The labour supply response to a wage tax change has traditionally, and quite correctly, been
considered to be an empirical question. As Jerry Hausman (1985) has so aptly observed: ...
Little definite knowledge can be gained by a theoretical analysis of the effect of taxation. ...
[CITATION] Non-linear Engel Curves and The Incidence of Environmental Taxes
F Gahvari… - Department of Economics, University of Illinois at …, 2008
H Cremer… - Southern Economic Journal, 1999 - JSTOR
This paper examines the implications of uncertainty for the structure of optimal commodity
taxes in the presence of a linear income tax. Consumers face uncertain income and commit
to consumption of some goods before the resolution of uncertainty and to others after. ...
[CITATION] Tax Evasion
H Cremer… - Tax Policy and Economic Integration, International …, 1996
H Cremer, F Gahvari… - Journal of Public …, 2011 - qed.econ.queensu.ca
Abstract This paper studies the design of pension schemes in an overlapping generations
model with endogenous fertility and human capital accumulation. Every generation consists
of high earners and low earners with the proportion of types being determined ...
H Cremer, F Gahvari… - Revue française d'économie, 1999 - persee.fr
L'objectif de cet article est de faire le point sur la littérature économique concernant la
taxation des biens polluants, en particulier sur le niveau optimal de ces taxes. Nous
commençons par rappeler les fondements théoriques et les principaux enseignements ...
F Gahvari - Southern Economic Journal, 1985 - JSTOR
The modification of the Fisherian hypothesis by Darby [1], has renewed economists' interests
in the nature of the relationship between interest rates and the expected rate of inflation. The
standard Fisherian hypothesis states that a one percentage point increase in the expected ...
F Gahvari… - nek.uu.se
Abstract This paper develops an overlapping-generations model with heterogeneous agents
in terms of earning ability and cash-in-advance constraint. It shows that tax policy cannot
fully replicate or neutralize the redistributive implications of monetary policy. While who ...
H Cremer, F Gahvari… - 2004 - vanderbilt.edu
Abstract This paper constructs a model of the French economy in which energy, a polluting
good, is used both as a factor of production and a final consumption good. Capital and labor
are also used as factors of production. Earning abilities differ not only across different ...
H Cremer, F Gahvari… - 2003 - ifo.de
Abstract This paper studies the design of a pay-as-you-go social security system that takes
place in a society with partially endogenous fertility. With full endogeneity it could make
sense to make households responsible for the rate of return of their pension system. With ...
H Cremer, P De Donder… - 2005 - cepr.org
This paper presents a political economy model that explains the low rate of emission taxes
in the US, as well as the fact that neither Democrats nor Republicans propose to increase
them. The voters differ according to their wage and capital incomes which are assumed to ...
H Cremer, P De Donder… - 2002 - idei.fr
Abstract This paper studies majority voting outcomes for a speci… c class of twodimensional
policies. The illustrative policy we consider consists of a tax on an externality-generating
good and a budgetary rule specifying the proportion of the tax proceeds that go to wage ...
F Gahvari… - The BE Journal of Economic Analysis & …, 2011 - degruyter.com
This paper estimates the pattern of consumer expenditures in Iran in an attempt to measure
the welfare cost of price subsidies in that country and shed light on possible fiscal reforms.
We use the Quadratic Almost Ideal Demand System (Banks et al.(1997)) as our framework ...
F Gahvari… - 2011 - aeaweb.org
Growing concern about the environmental costs of household energy consumption has led
to increasing support for higher environmental taxes. Environmental taxes, such as the
gasoline tax, are regressive and if one is also concerned about equity then the optimal ...
H Cremer, F Gahvari… - … : Public Finance Analysis, 2010 - ingentaconnect.com
Abstract: This paper calibrates the graduated income tax system currently in place in France
while assuming that the number of earning-ability types in the economy is four. It also
computes the optimal linear and nonlinear income tax schedules for this economy. Its ...
H Cremer… - samfunnsforskning.no
The ongoing process of economic integration in Europe has spawned many debates and a
growing body of literature. Some of the most important economic questions concern fiscal
issues. Chief amongst them is the question of tax competition. A major theme of this ...
H Cremer, P De Donder… - 2006 - idei.fr
Abstract This paper presents two alternatives to the traditional majority# voting equilibrium
ap# proach in an attempt to account for the existence of environmental taxes [as opposed to
subsidies [given that such taxes are regressive and that the income distribution is skewed ...
J Davies, G Auten, M Bailey, R Ball… - The Effects of …, 1987 - books.google.com
Author Index Aaron, Henry J., 378, 395, 451, 471 Abel, A., 136, 170 Anderson, Theodore W.,
316 Auerbach, Alan J., 164, 171, 194, 215, 225, 228, 232, 241, 242, 261, 296, 298, 326,
333, 343, 345, 350, 376, 419, 455, 478 Auten, G., 70 Bailey, M., 70 Ball, R., 344 Ballard, ...
F Gahvari… - 2012 - papers.ssrn.com
Abstract: This paper develops an overlapping-generations model with heterogeneous
agents in terms of earning ability and cash-in-advance constraint. It shows that tax policy
cannot fully replicate or neutralize the redistributive implications of monetary policy. While ...
H Cremer, F Gahvari… - 2006 - cepr.org
This paper studies the design of pension schemes in a society where fertility is endogenous
and parents differ in their ability to raise children. In a world with perfect information, a pay-
as-you-go social security system is characterized by equal pensions for all but different ...
F Gahvari - The Korean Economic Review, 2010 - kereview.or.kr
This paper re-examines Sandmo's (1975) celebrated “additive property” and the principle of
targeting in environmental taxation. It argues that, in the absence of direct emission taxes,
one cannot in general divide commodity taxes into two mutually exclusive separate ...
H Cremer, F Gahvari… - 2011 - neeo.univ-tlse1.fr
Abstract This paper examines if an energy price shock should be compensated by a
reduction in energy taxes to mitigate its impact on consumer prices. Such an adjustment is
often debated and advocated for redistributive reasons. Our investigation is based on a ...
H Cremer, F Gahvari… - CESifo Economic Studies, 2011 - CESifo Group
Abstract This article models a two-period overlapping generations economy in the steady
state where the realization of the quantity/quality number of children depends on an initial
investment in children and on a random shock. It shows that the implementation of the first ...
H Cremer, F Gahvari… - 2004 - idei.fr
Abstract This paper develops an optimal tax systema la Mirrlees with two novel features.
First, earning abilities are determined endogenously; second, energy, a polluting good, is
used both as a factor of production and a final consumption good. The model is calibrated ...
H Cremer, F Gahvari… - Finances publiques, finances …, 2000 - books.google.com
L'évaluation de projets et l'appréciation de leurs coûts et avantages sociaux posent de
nombreuses difficultés. Notre propos est de traiter l'un des aspects du problème, à savoir
celui de l'évaluation du coût social des facteurs de production (inputs) dont l'utilisation ...
H Cremer, F Gahvari… - Revue économique, 2002 - JSTOR
Nous étudions l'application empirique du modèle de taxation des biens polluants de Cremer
et al.[1998] au cas de la taxation de l'énergie en France. Dans un premier temps, nous
estimons les différentes composantes du modèle (utilités, productivités, etc.) par un ...
Create email alert
About Google Scholar - All About Google - My Citations
©2012 Google