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Tax evasion and optimal commodity taxation

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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 ...
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Tax evasion and the optimum general income tax

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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 ...
Cited by 101 - Related articles - All 8 versions

In-kind transfers, self-selection and optimal tax policy

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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 ...
Cited by 101 - Related articles - BL Direct - All 11 versions

Externalities and optimal taxation

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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 ...
Cited by 97 - Related articles - Library Search - All 14 versions

Tax evasion, fiscal competition and economic integration

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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 ...
Cited by 91 - Related articles - All 8 versions

Transfers in cash and in kind: Theory meets the data

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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 ...
Cited by 75 - Related articles - Library Search - BL Direct - All 22 versions

Tax evasion, concealment and the optimal linear income tax

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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 ...
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Uncertainty, optimal taxation and the direct versus indirect tax controversy

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 ...
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Second-best taxation of emissions and polluting goods

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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 ...
Cited by 38 - Related articles - All 7 versions

Uncertainty and optimal taxation: In defense of commodity taxes

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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 ...
Cited by 37 - Related articles - Library Search - All 6 versions

Friedman rule in a model with endogenous growth and cash-in-advance constraint

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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 ...
Cited by 34 - Related articles - Get it from MIT Libraries - Library Search - All 20 versions

On the marginal cost of public funds and the optimal provision of public goods

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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 ...
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Fertility, human capital accumulation, and the pension system

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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 ...
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Environmental taxes with heterogeneous consumers: an application to energy consumption in France

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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 ...
Cited by 29 - Related articles - All 20 versions

IN‐KIND VERSUS CASH TRANSFERS IN THE PRESENCE OF DISTORTIONARY TAXES

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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 ...
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In-kind transfers, cash grants and labor supply

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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 ' ...
Cited by 23 - Related articles - All 4 versions

Pensions with endogenous and stochastic fertility

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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 ...
Cited by 24 - Related articles - All 9 versions

Conditional cash transfers, public provision of private goods, and income redistribution

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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 ...
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Lump-sum taxation and the superneutrality and optimum quantity of money in life cycle growth models

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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 ...
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Second-best pollution taxes and the structure of preferences

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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 ...
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Imperfect observability of emissions and second-best emission and output taxes

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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 ...
Cited by 18 - Related articles - All 8 versions

Incidence and efficiency aspects of differential taxation of residential and industrial capital in a growing economy

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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 ...
Cited by 18 - Related articles - All 4 versions

Uncertainty, commitment, and optimal taxation

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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 ...
Cited by 17 - Related articles - BL Direct - All 6 versions

Environmental taxation, tax competition, and harmonization

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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. ...
Cited by 16 - Related articles - All 12 versions

On optimal taxation of housing

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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 ...
Cited by 16 - Related articles - BL Direct - All 9 versions

Labor supply and tax rates: Comment

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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 ...
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[CITATION] Tax evasion and the structure of indirect taxes and audit probabilities

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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.
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Political sustainability and the design of environmental taxes

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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 ...
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Tagging and income taxation: Theory and an application

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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 ...
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Nonlinear pricing, redistribution, and optimal tax policy

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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 ( ...
Cited by 14 - Related articles - BL Direct - All 9 versions

Pensions with heterogenous individuals and endogenous fertility

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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 ...
Cited by 14 - Related articles - All 4 versions

Excise tax evasion, tax revenue, and welfare

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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 ...
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[BOOK] Stochastic fertility, moral hazard, and the design of pay-as-you-go pension plans

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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 ...
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Optimal taxation with consumption time as a leisure or labor substitute

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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 ...
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The nature of government expenditures and the shape of the laffer curve

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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 ...
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Taxation of housing, capital accumulation, and welfare: a study in dynamic tax reform

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 ...
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Political competition within and between parties: an application to environmental policy

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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. ...
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Optimal commodity taxation and household consumption activities

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 ...
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Accidental Bequests: A Curse for the Rich and a Boon for the Poor

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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 ...
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Tax rates, government expenditures and labor supply: Clarifying the record

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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 ...
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The Friedman rule: old and new

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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- ...
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Environmental taxation in open economies: unilateralism or partial harmonization

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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 ...
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Pensions with heterogenous individuals and endogenous fertility

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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 ...
Cited by 9 - Related articles - BL Direct - All 31 versions

[CITATION] Does the Laffer Curve Ever Slope Down?

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F Gahvari - National Tax Journal, 1988
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Taxes, budgetary rule and majority voting

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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, ...
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On optimal commodity taxes when consumption is time consuming

[PDF] from uiuc.edu
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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 ...
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[CITATION] What to Tax: Emissions or Polluting Goods?

H Cremer… - University of Illinois at Urbana-Champaign, Champaign …, 1999
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Pensions with endogenous and stochastic fertility

[PDF] from univ-tlse1.fr
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 ...
Cited by 8 - Related articles - All 25 versions

[CITATION] The optimal taxation of housing

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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 ...
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Licensing and nontransferable rents: Comment

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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 ...
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Pensions and fertility: in search of a link

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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 ( ...
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[CITATION] A note on additivity and diminishing marginal utility

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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 ...
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[CITATION] Environmental Taxation and the Double Dividend

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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. ...
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[CITATION] Environmental taxes and majority voting

H Cremer, P De Donder… - 2001 - mimeo University of Toulouse
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[CITATION] Taxation and government expenditures in a life-cycle growth model

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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 ...
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[PDF] Tax competition and tax evasion

[PDF] from samfunnsforskning.no
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 ...
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Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes

[PDF] from uiuc.edu
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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 ...
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[CITATION] Jean-Marie Lozachmeur (2010)

H Cremer… - Tagging and income taxation: theory and applications, …
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[CITATION] Tax Evasion, Tax Policy and Economic Integration

H Cremer… - International Institute of Public Finance 52nd Congress, …, 1996
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[PDF] Energy taxes in three political economy models

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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 ...
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Environmental tax design with endogenous earning abilities (with applications to France)

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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 ...
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Demand and Supply of Housing in the US: 1929–1978

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 ...
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Tax Rates, Labor Supply, and the Structure of Preferences

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 ...
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Separability and diminishing marginal utility

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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 ...
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LABOUR SUPPLY AND TAX RATES IN A MANY‐PERSON ECONOMY

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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. ...
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[CITATION] Non-linear Engel Curves and The Incidence of Environmental Taxes

F Gahvari… - Department of Economics, University of Illinois at …, 2008
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Uncertainty and optimally uniform commodity taxes

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. ...
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[CITATION] Tax Evasion

H Cremer… - Tax Policy and Economic Integration, International …, 1996
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[PDF] The Design of Pension Plans with Endogenously Determined Fertility, Education and Ability Types

[PDF] from queensu.ca
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 ...
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[HTML] La taxation des biens polluants

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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 ...
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A Note on Inflation, Taxation and Interest Rates

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 ...
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[PDF] Uppsala Center for Fiscal Studies

[PDF] from uu.se
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 ...
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[PDF] Tax reform versus tax design in the presence of consumption and production externalities (with applications to France)

[PDF] from vanderbilt.edu
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 ...
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[PDF] Pay-as-you-go pensions with endogenous and stochastic fertility

[PDF] from ifo.de
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 ...
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DP5228 Political competition within and between parties: an application to environmental policy

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 ...
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[PDF] Taxation, budgetary rules and majority voting1

[PDF] from idei.fr
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 ...
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Fiscal Reforms in General Equilibrium: Theory and an Application to the Subsidy Debate in Iran

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 ...
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[PDF] Incidence of environmental taxes under quadratic almost ideal demand system

[PDF] from aeaweb.org
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 ...
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Income Tax Reform in France: A Case Study

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 ...
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[PDF] Tax Competition

[PDF] from samfunnsforskning.no
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 ...
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[PDF] Environmental taxes in three political economy models1

[PDF] from idei.fr
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 ...
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Cooper, Ian, 333, 344 Cordes, Joseph J., 306, 308 Cox, J., 347 David, M., 70

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, ...

Monetary Policy and Redistribution: What can or cannot be Neutralized with Mirrleesian Taxes

[PDF] from unifi.it
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 ...
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DP5553 Pensions with Heterogenous Individuals and Endogenous Fertility

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 ...
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[PDF] Principle of Targeting In Environmental Taxation

[PDF] from kereview.or.kr
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 ...
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[PDF] Energy taxes and oil price shock1

[PDF] from univ-tlse1.fr
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 ...
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Stochastic Fertility, Moral Hazard, and the Design of Pay-As-You-Go Pension Plans

[PDF] from uiuc.edu
Full text - MIT Libraries
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 ...
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[PDF] Tax design with endogenous earning abilities and consumption and production externalities (with applications to France)

[PDF] from idei.fr
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 ...
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Effets externes et coût social des facteurs de production.

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 ...
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Effets externes et taxation optimale: Une application à la taxation de l'énergie en France

[HTML] from persee.fr
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 ...
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