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751.
We provide an explanation for why estate taxation is surprisingly little used, given the skewness of the estate distribution. Taxing estates implies meddling with intra‐family decisions, which is frown upon by many. At the same time, given the concentration of estates a small proportion of the population stands to gain a lot by decreasing estate taxation. We provide an analytical model, together with numerical simulations, where agents bequeathing large estates make monetary contributions to play up the salience of the encroachment aspects of estate taxation on family decisions and to decrease its political support. 相似文献
752.
Pierre Henri Goutte Gérard Klotz 《European Journal of the History of Economic Thought》2015,22(3):500-533
AbstractAnne-Robert-Jacques Turgot (1727–1781) is one of the few French economic theorists who led a political career and held ministerial office. He continues to intrigue both historians and historians of economic thought where his relationship with the physiocrats is concerned. Does Turgot fully share their belief system, or does he only borrow a few elements from it? Is he a critical author of this school of thought? To date, no agreement has been reached on this subject. This paper attempts to answer some of these questions in an objective manner, drawing on the evidence provided by texts and therefore minimising the interpretations. The sources we will primarily refer to are the Éphémérides du citoyen and Turgot's correspondence with Dupont. We will revisit the economic themes of large- and small-scale farming, as well as savings, and discuss Turgot's views on slavery and the “sectarian spirit” of the physiocrats. 相似文献
753.
We analyse 1234 judicial decisions to estimate political activism amongst judges arbitrating dismissal disputes in Australian labour courts. The political colour of the appointing political party and judges’ work background affect probability of employee success by about 10% points. 相似文献
754.
Complementarities in innovation policy 总被引:5,自引:0,他引:5
This paper develops a framework for testing discrete complementarities in innovation policy using European data on obstacles to innovation. We propose a discrete test of supermodularity in innovation policy leading to a number of inequality constraints. We apply our test to two types of innovation decisions: to innovate or not, and if so, by how much. We find that the evidence regarding the existence of complementarity in innovation policies depends on the phase of innovation that is targeted (getting firms innovative or increasing their innovation intensity) as well as on the particular pair of policies that is being considered. The two phases of the innovation process, i.e. the probability of becoming an innovator and the intensity of innovation, are subject to different constraints. Interestingly, there seems to be a need to adopt a package of policies to make firms innovate, while a more targeted choice among policies is necessary to make them more innovative. 相似文献
755.
Rebeca Gomez Betancourt Matari Pierre Manigat 《European Journal of the History of Economic Thought》2018,25(5):1022-1051
AbstractThis paper analyses the influence of James Steuart on Karl Marx’s monetary thought. It deals more specifically with Marx’s rejection of an automatic mechanism that links variations in the quantity of money to their direct impact on prices. Steuart’s pioneering discoveries in economics inaugurate an anti-quantity theory tradition that Marx supported and which fed his own conception of money and credit. Here, we deal with the criticism of the assumptions of the quantity theory of money (QTM), the specifically social character of labour which creates exchange value, the distinction between the functions of money, the difference between income spending and capital advances, and the difference between simple circulation and reflux of money credit. 相似文献
756.
H. Pierre Hsieh Yueh-Cheng Wu Wen-Min Lu Yao-Chieh Chen 《Managerial and Decision Economics》2020,41(6):952-963
This study examined the innovation ability and business performance of global companies in the aerospace and defense (A&D) industry by using dynamic data envelopment analysis and ranking methods with the DuPont model. Results indicated that compared with business performance, A&D companies exhibit lower scores and higher standard deviations in the innovation ability, which signified that they should first work on reducing the gap in the level of innovation ability. DuPont analysis indicated that typical A&D companies exhibit the highest ROE. Finally, this study offers managers and policymakers detailed insights into potential areas of improvements in innovations, business performance, and profitability. 相似文献
757.
This paper reviews a number of recent contributions that study pension design with myopic individuals. Its objective is to explore how the presence of more or less myopic individuals affects pension design when individuals differ also in productivity. This double heterogeneity gives rise to an interesting interplay between paternalistic and redistributive considerations, which is at the heart of most of the results that are presented. The main part of the paper is devoted to the issue of pension design when myopic individual do not save “enough” for their retirement because their “myopic self” (with a high discount rate) emerges when labor supply and savings decisions are made. Some extensions and variations are considered in the second part. In particular we deal with situations where labor disutility or preferences for consumption are subject to “habit formation” and where sin goods have a detrimental effect on second period health. Myopic individuals tend to underestimate the effects of both habit formation and sinful consumption, which complicates public policy. 相似文献
758.
Geneviève Langlois et JeanPierre Girard 《Annals of Public and Cooperative Economics》2006,77(2):197-220
Résumé * : Le Québec est le seul endroit en Amérique du Nord qui permet la création de coopératives multisociétaires. Ces organisations portent le nom de coopératives de solidarité. Le phénomène est relativement récent, soit depuis 1997 et tranche radicalement avec la longue tradition de coopératives de type unicité du sociétariat. Sur une base comparative, l'article présente deux expériences pour en exposer les contributions possibles au développement et à la pérennité d'une innovation sociale, un cas d'exploitation d'une station de ski et un autre, d'une coopérative offrant l'accès à des professionnels de médecine douce et un service d'animation auprès de personnes âgées. Un cadre d'analyse expose les forces et les faiblesses de l'économie sociale en matière d'innovation sociale, par exemple, la capacité d'hybridation des ressources et l'importance du soutien requis pour appuyer la mise en place de ces organisations. Selon cette étude et avec les réserves que comporte la comparaison de seulement deux cas, il s'avère que trois facteurs sont nécessaires pour assurer la pérennité d'une innovation sociale: une présence et une implication prolongées des instigateurs; la prise en considération de ses caractéristiques inhérentes et des valeurs qu'elle véhicule au fur et à mesure de son évolution; une diffusion d'information et une reconnaissance de l'innovation par la majorité de ceux sur qui elle exerce un impact. 相似文献
759.
Pensions with endogenous and stochastic fertility 总被引:2,自引:0,他引:2
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 positively to the level of investment, and payroll taxes negatively to the number of children. The outcome is characterized by full insurance with all parents, regardless of their number of children, enjoying identical consumption levels. Without observability, benefits must increase, and payroll taxes decrease, with the number of children. The second-best level of investment, and the resulting average fertility rate, are less than their corresponding first-best levels. 相似文献