Showing papers in "Journal of Public Economics in 1976"

TL;DR: In this article, the authors reexamine the age-old question of direct versus indirect taxation and the relationship of these taxes to the goals of efficiency, vertical equity and horizontal equity, and argue that any treatment of the choice of tax structures must be centrally concerned with distributional considerations.

TL;DR: In this article, the authors proposed a mixed system for pollution control when the regulators are uncertain about firms' cleanup costs, where the regulatory authority can reduce expected total social costs (consisting of damages from pollution and cleanup costs) below the levels achievable with either effluent fees or licenses.

TL;DR: In this article, necessary and sufficient conditions for optimal taxation are derived when taxes are constrained to be linear, when the form of taxation is unconstrained, and when some commodities are subject to nonlinear taxation, the remainder to proportional taxation.

TL;DR: In this article, the difference between de novo tax design and the reform of existing tax laws is discussed, and principles for balancing horizontal equity and efficiency are discussed, including the Haig-Simons standard as a principle of either design or reform.

TL;DR: In this article, it was shown that residual progression (elasticity of income after tax with respect to income before tax) is the measure of tax progression most closely connected with the redistributive effect of the tax system, judged by the criterion of Lorenzdomination.

TL;DR: In this article, an introductory survey of recent contributions to the literature on optimal taxation is given, covering the basic theorems on optimal commodity taxation and discusses the insights that the theory provides into the structure of an optimal tax system.

TL;DR: In this article, the main concerns of the paper are the problems of estimating labour supply functions for use in models of optimum income taxation and the calculation of the effect on the optimum linear tax rate of varying the elasticity of substitution, e, between leisure and goods from 0 to 1 Backward sloping supply curves are commonly observed and they imply e e = 04 Optimum marginal rates decrease with e when taxation is purely redistributive but may be nonmonotonic if positive revenue is to be raised.

TL;DR: There are several widely discussed proposals for changing the tax treatment of charitable contributions, including the complete abolition of the deduction, the substitution of a system of tax credits, the introduction of a "floor" with a deduction or credit only for contributions above that level, and various modifi-

TL;DR: In the theory of fairness, an allocation is called fair if it is pareto efficient and no agent prefers the bundle of any other agent to his own as mentioned in this paper. But this is not a generalization of the notion of second best.

TL;DR: In this paper, the dependence of property values on a schedule of "amenities" is examined in the case of a "small" and "open" city, and the results of the analysis are generalized to a "closed" city.

TL;DR: In this paper, the authors studied the statistical properties of the total revenues generated by one of the mechanisms with this desirable dominant strategy property, and showed that the expected total revenues increase like √ N.

TL;DR: In this paper, the authors introduce into the Tiebout model individuals with different skills and show that the production techniques, the distribution of tastes and skills and inter-community trade will affect the pattern of communities.

TL;DR: In a broader perspective, the exchange paradigm remains applicable at the constitutional level as discussed by the authors and there are major philosophical advantages in remaining within the constitutional-contractarian framework, which is demonstrated by the use of a simplified example.

TL;DR: In this paper, a model of charitable bequests is estimated on data from the 1957-1959 Treasury Special Study and the 1969 Estate Tax returns and a variety of alternative policies are simulated.

TL;DR: In this article, the Impossibility theorem is properly seen in a political context, and Arrow himself has seen it so, but he focuses in effect on direct democracy, and further clarification may result from reference instead to different forms of representation.

TL;DR: This article examined the relationship between voter preferences and political decisions and found that distributions of preferences which are skewed to the right are likely to be associated with political decisions which understate the point of median preferences.

TL;DR: In this article, the individual demand for public goods is measured by a new survey research instrument which permits respondents to make hypothetical expenditure and tax recommendations with moveable penny coupons, and the instrument was applied to a random sample of 1000 residents of North Carolina.

TL;DR: In this article, the issue of horizontal equity is bypassed and a more explicit reconciliation between vertical equity and efficiency considerations is achieved, where the latter is compared with the more recent writings on optimal taxation.

TL;DR: In this paper, an attempt is made to use optimal tax theory as a framework for evaluating proposed changes in an existing tax system, using data for the United States from 1967, five different tax reform proposals are examined on the basis of their impact on an explicit social welfare function.

TL;DR: In this article, the authors extended the two-sector, two-factor, general-equilibrium analysis of differential tax incidence by considering an initial situation where the government finances a fixed commodity bundle by distorting commodity and factor taxes.

TL;DR: In this paper, the Arrow utilitarian model is extended to the case of a progressive income tax and that of multiple government inputs, and the model is shown to lead to regressive distributional outcomes even if the underlying policy is egalitarian but not sufficiently so.

TL;DR: In this paper, the theory of tariffs is reexamined on the supposition that some dutiable imports or exports escape duty, that is, are smuggled, and it is shown that if smuggling is competitive, if smugglers when caught are penalized by fine and if costs of transportation are the same for smuggled goods are legally-traded goods, then any tariff-ridden competitive equilibrium which exists in the absence of smuggling exists also in the face of smuggling, and conversely.

TL;DR: In this paper, the authors assume that the price of a home is the capitalized value of services from its physical characteristics and local public goods less property taxes, and they show that if tax prices are independent of the level of public services, the voting outcome is a Lindahl equilibrium.

TL;DR: In this paper, the problem of the optimal mix of linear taxes on wages and on interest in a dynamic maximin economy in which workers differ according to their abilities and in which the distortionary impact of taxation falls on the quantity of investment in education is studied.

TL;DR: In this article, general conditions under which the introduction of grants based on family size (in replacement of tax exemptions) would increase social welfare and/or reduce inequality for any given two-dimensional distribution of families by income and size.

TL;DR: In this paper, the conventional economic model of labour supply is extended to include job-search activity or off-the-job training, and the impact of each policy on workers' gross market earnings is analyzed.