Journal of Public Economics 

About: Journal of Public Economics is an academic journal. The journal publishes majorly in the area(s): Indirect tax & Tax reform. It has an ISSN identifier of 0047-2727. Over the lifetime, 4124 publication(s) have been published receiving 352278 citation(s).

Income tax evasion: a theoretical analysis

Abstract: Theoretical analysis of the connection between taxation and risktaking has mainly been concerned with the effect of taxes on portfolio decisions of consumers, Mossin (1968b) and Stiglitz (1969). However, there are some problems which are not naturally classified under this heading and which, although of considerable practical interest, have been left out of the theoretical discussions. One such problem is tax evasion. This takes many forms, and one can hardly hope to give a completely general analysis of all these. Our objective in this paper is therefore the more limited one of analyzing the individual taxpayer’s decision on whether and to what extent to avoid taxes by deliberate underreporting. On the one hand our approach is related to the studies of economics of criminal activity, as e.g. in the papers by Becker ( 1968) and by Tulkens and Jacquemin (197 1). On the other hand it is related to the analysis of optimal portfolio and insurance policies in the economics of uncertainty, as in the work by Arrow ( 1970), Mossin ( 1968a) and several others. We shall start by considering a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices. After a detailed study of this simple case (sections

The causes of corruption: a cross-national study

Abstract: Why is corruption — the misuse of public office for private gain — perceived to be more widespread in some countries than others? Different theories associate this with particular historical and cultural traditions, levels of economic development, political institutions, and government policies. This article analyzes several indexes of 'perceived corruption' compiled from business risk surveys for the 1980s and 1990s. Six arguments find support. Countries with Protestant traditions, histories of British rule, more developed economies, and (probably) higher imports were less 'corrupt'. Federal states were more 'corrupt'. While the current degree of democracy was not significant, long exposure to democracy predicted lower corruption. © 2000 Elsevier Science S.A. All rights reserved.

Satisfaction and comparison income

Abstract: This paper attempts to test the hypothesis that utility depends on income relative to a ‘comparison’ or reference level. Using data on 5,000 British workers, it provides two findings. First, workers' reported satisfaction levels are shown to be inversely related to their comparison wage rates. Second, holding income constant, satisfaction levels are shown to be strongly declining in the level of education. More generally, the paper tries to help begin the task of constructing an economics of job satisfaction.

On the private provision of public goods

Abstract: We consider a general model of the non-cooperative provision of a public good. Under very weak assumptions there will always exist a unique Nash equilibrium in our model. A small redistribution of wealth among the contributing consumers will not change the equilibrium amount of the public good. However, larger redistributions of wealth will change the set of contributors and thereby change the equilibrium provision of the public good. We are able to characterize the properties and the comparative statics of the equilibrium in a quite complete way and to analyze the extent to which government provision of a public good ‘crowds out’ private contributions.