BACKGROUND This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. METHODS A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital ...

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative welfare concepts proposed in Fleurbaey (2006) to solve the difficulties of comparison between, and aggrega...

This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity taxation to correct externali...

This study analyzes the effectiveness of taxation and anti-smoking publicity in influencing the demand for cigarettes, applying time series analysis to per capita cigarette consumption data in Switzerland between 1954 and 1977. The results suggest that two major publicity campaigns following the publication of the U.S. Surgeon General's Report on Smoking and Health in 1964 caused immediate decr...

The imposition of taxes on specific consumption goods and services (i.e. excise taxes) not only is a time-honoured activity but also makes common sense: government financing can be combined with other important social goals, in particular the reduction of externalities (costs imposed on other people) by making the taxed goods more expensive. Thus two goals can be attained at the same time, whic...

OBJECTIVE To examine health and economic implications of modifying taxation of alcohol in Australia. DESIGN AND SETTING Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current...

wealth has affected how the very rules of both societies are shaped, and has created disproportionately greater opportunities for those with substantial wealth. This paper considers taxation and philanthropy as possible means for reducing inequality. In analyzing policies on taxation and philanthropy, this paper concludes that despite limitations and unintended consequences, under the current s...

This article empirically examines the impact of tax structure on corporate compliance using Chinese industrial enterprise database and prefectural data. The results show that relying more indirect taxes tends to decrease compliance, while increasing ratio direct total revenues significantly enhances compliance. To overcome endogeneity, robustness is tested instrumental variables other checks, s...

abstract t he return of capital is fundamental to the intertemporal allocation of resources by changing the consumption behavior and capital accumulation over time. taxation on return of capital increases the marginal product of capital, meaning that capital stock is lower than when capital is not taxed, which results decreased growth and welfare in steady state. this paper studies the impact o...

The asset allocation is a crucial decision for pension funds, and this paper analyses the economic factors which determine this choice. The analysis proceeds on the basis that, in the absence of taxation, risk sharing and default insurance, the asset allocation between equities and bonds is indeterminate and governed by the risk-return preferences of the trustees and the employer. If the employ...