Income security. Do it yourself

Washington--and Americans--are at a crossroads between the collective approach to social security and medicare and the corporate trend toward self-reliance. Workers may become more prudent consumers as they assume responsibility for retirement and health care costs, but the disadvantaged may find it difficult to provide for their own needs.     

浅析电力企业员工绩效管理

有效的绩效管理可以调动员工的积极性,而员工绩效的好坏关系到企业绩效的高低,本文以电力企业员工绩效现状为出发点,寻求适合电力企业员工绩效管理的途径.     

从美国ECC公司看TQM

企业开始在整个价值流程的很多关键环节上实施全面质量管理,来实现产品的创新和成本的缩减,从而实现企业在市场上的竞争力。本文阐述了国际上先进的研发质量管理理论,介绍了美国ECC公司研发环节上实施全面质量管理(TQM)所取得的成就,对我国企业实施全面质量管理提供了借鉴。     

Consuming your way to efficiency: Public goods provision through non-distortionary tax lotteries

We revisit the classical result that taxation of private consumption is distortionary and therefore precludes the efficient provision of public goods. We introduce a nonlinear consumption tax which we call a ‘tax lottery’. Under this scheme, an ad-valorem consumption tax is supplemented with a lottery in which consumers can win cash prizes. The winning probabilities in this lottery depend on all consumers' private good consumption decisions. We show that for a given ad-valorem tax, an appropriately designed lottery can implement an efficient allocation in pure-strategy Nash equilibrium. The lottery component corrects the distortion in private consumption due to the ad-valorem tax, while the resulting tax revenue is sufficient to efficiently provide the public good and pay out the lottery prize.