Bovenberg and de Mooij (1994) showed that, in the presence of preexisting distorting taxes, the optimal pollution tax typically lies below social marginal damages. The authors view this result as a refutation of the so-called "double dividend hypothesis," which suggests that a tax on pollution can both improve the environment and reduce distortions in the tax system. Their paper spawned a large...

This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good provision. Consequently, an implementable scheme of taxation has to be collectively incentive compatible. If preferences are additively separable, ...

the hippocampal system plays an important role in memory function. neurohormones like androgens and estrogens that syntheses in hippocampus have an important role in learning and memory. many biological effects of estrogens in the brain via estrogenic receptors (ers) are investigated. the current research has conducted to assess the effect of estrogenic receptors on spatial discrimination in ra...

This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision mak...

A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of income and welfare may change. This paper presents an empirical analysis of the welfare effects for married couples of replacing the Italian 1993 income tax-transfer system by three alternative hypothetical reforms; a flat tax, a negative tax, and a workfare...