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31.
Johannes Berger Thomas Davoine Philip Schuster Ludwig Strohner 《International Tax and Public Finance》2016,23(6):1160-1184
As life expectancy increases and fertility declines, population aging puts pressure on the financing of welfare states in Europe and other developed countries. Given that immigrant workers are younger than the domestic population, a continuous flow of immigrants reduces the old-age dependency ratio and improves financing. Existing general equilibrium estimates of the public finance contribution of migration, performed with different models, are not comparable across countries and sometimes differ even in sign. We use the same overlapping-generations model with a detailed representation of institutions and labor market activity to provide comparable estimates of the impact of immigration on public finance in four European countries. We find that future projected immigration flows are equivalent to 14.3 % points labor income taxes in Austria, 7.3 points in Germany, 6.2 points in the UK and 1.7 points in Poland in 2060. These differences are due to the projected volume of immigration and institutional setups, among other factors. For comparable volumes of immigration, future flows have largest impact in Germany and smallest in the UK. 相似文献
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The determinants of individual, voluntary climate action (VCA) in combating climate change and its potential scale are frequently debated in public but largely underresearched. We provide estimates of the willingness to individually reduce EU greenhouse gas emissions by one ton, using the European Union Emissions Trading Scheme. Estimates are derived from an online field experiment with a large, highly heterogenous, and Internet-representative sample of voting-aged Germans. Jointly estimating willingness to pay (WTP), non-indifference to VCA, and prior knowledge, we uncover important determinants of preferences for VCA, such as education, the information structure among the population, and exogenous environmental conditions. 相似文献
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Johannes Hermanus Kemp 《The South African journal of economics. Suid-afrikaanse tydskrif vir ekonomie》2019,87(4):417-449
A key tax policy parameter that has received much attention in the international literature, but about which there is substantial uncertainty, is the overall elasticity of taxable income. The size of this parameter is central to the formulation of tax and transfer policy, as well as for the study of the welfare implications of tax decisions. This paper uses a panel of individual tax returns for the period 2009–2013 and the phenomenon of “bracket creep” to construct instrumental variable estimates of the sensitivity of income to changes in tax rates. Estimates suggest that the overall elasticity of taxable income is approximately 0.3, while that of broad income is significantly lower. The overall response is primarily driven by the elastic response of taxable income for high‐income earners, who have an elasticity of closer to 0.4. Using the elasticity estimates within an optimal tax framework, it is determined that the optimal marginal tax rate for the top 10% of income earners is broadly in line with the current income tax schedule. However, results also suggest that there is little scope for raising marginal rates on high‐income earners further without inducing a negative revenue response. 相似文献
36.
This contribution investigates the efficiency of water suppliers in rural areas of East and West Germany. A non-radial measure
of input specific allocative inefficiency is used to reduce the distributional dependency with respect to the inefficiency
parameters. It is based on the demand system of a flexible cost function for the variable inputs labour, energy and chemicals
modelled by applying a modified symmetric generalized McFadden functional form. Concavity restrictions, as required by economic
theory, are imposed. The analysis reveals that efforts towards increasing suppliers’ allocative efficiency should focus on
the relatively inefficient usage of the input chemicals. The input specific allocative model specification was found to be
superior to the overall allocative specification.
相似文献
Johannes SauerEmail: |
37.
One of the main goals of the European Union, laid down, inter alia, in the Lisbon Strategy and in the “Europe 2020” Strategy, is to raise employment. One important means of supporting the
creation of new jobs is to increase competition. In this paper, it is shown that on average the mark-up, i.e. the deviation
of prices from marginal cost in the euro area still exceeds the levels observed in the UK and in the US. After completion
of the Single Market Programme in 1993, the mark-up has declined in the euro area and even more in the UK. Nevertheless, there
is a strong cross-country variation between Member States, with a particularly high mark-up ratio found for Italy. Panel estimations
show that total factor productivity growth, labour productivity growth and the labour market performance in the euro area
could be improved by reducing the mark-up. This could be achieved by a proper institutional design. More competition could
indeed improve the macroeconomic performance. 相似文献
38.
This article explores project management offices (PMOs) through community of practice theory. Preliminary results from a national health care case study are used to confirm the legitimacy of this approach. Today's knowledge‐based economy calls for mechanisms to share knowledge. The issue of making more with less is at stake in order to reuse good practices, support innovative practice, and prevent the reinvention of the wheel. Members of these communities are at the heart of the learning process. The originality of this research is that it sheds light on PMOs in a new theoretical perspective within the field of knowledge management. 相似文献
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