Itemised Deductions: A Device to Reduce Tax Evasion

With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemised deductions, in which one agent's behaviour affects the likelihood that others will declare their revenue. Itemised deductions provide an incentive for consumers to declare their purchases. This induces a partial shift in the demand from the black market to the legal one, for consumers need a transaction receipt to enjoy the tax deduction. I show that it is possible to increase tax proceeds by choosing a suitable level of itemised deduction, and this, for any level of taxation. Indeed, the cost for the tax authority on the consumers' side is more than compensated for by the extra proceeds generated on the sellers' side.     

双边受控溢出下企业合作研发的博弈分析

技术溢出的高低受到企业间创新技术接近程度的影响,技术溢出并非仅仅是从事创新的企业单方选择的结果,而是企业双方技术路径选择组合的结果。基于“企业间的技术越兼容,技术溢出越高”的假设,将创新技术决策引入传统的双寡头博弈模型,对比分析企业创新技术选择的动机及其影响。研究结果表明：无论是合作模式还是非合作模式下,追求利润最大化的企业总会选择相同或相似的创新技术;而社会最优技术差距高于利润最大化的技术差距。因此,在技术溢出较高的行业,非合作模式可能会导致较低的社会福利,政府应当鼓励企业形成创新联盟或专利联营。