Growing inequality in the developed world has led to calls for increasing countries’ top marginal tax rates. Crucially, the optimal top marginal income tax rate depends on people’s tendency to migrate in response to changes in the tax rate. Changes in tax rates and and tax policy must take into account that increases in income tax rates may compel people to leave a country or state. This paper ...

Sufficient cause interactions concern cases in which there is a particular causal mechanism for some outcome that requires the presence of 2 or more specific causes to operate. Empirical conditions have been derived to test for sufficient cause interactions. However, when regression outcome models are used to control for confounding variables in tests for sufficient cause interactions, the outc...

We show that a marginal rate progressive tax always defeats a marginal rate regressive tax under pairwise majority voting (so long as the latter collects at least as much revenue as the former one) irrespective of whether the voters care at all about their relative incomes or not.  1998 Elsevier Science S.A.

Based on a numerical model where climate change affects productivity, the second-best optimal carbon tax is found to exceed marginal social damage by 53 percent, and " marginal private damage " (aggregate households' marginal willingness to pay) by 73 percent. Annual welfare gains from carbon taxation are estimated at $3.58 billion when marginal damage is $40 per ton; employment also increases....

BACKGROUND The purpose of this retrospective study was to evaluate the clinical utility of an implant with a sandblasted, large-grit, acid-etched (SLA) surface and internal connection. METHODS Six patients who received dental implants in the Department of Oral and Maxillofacial Surgery, Chonnam National University Dental Hospital, were analyzed by factors influencing the success rate and marg...

This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to ab...

An individual’s choice of schooling level represents an equilibrium between the marginal rate of return to education and the marginal cost. To estimate the marginal rate of return at each schooling level, I use a Mincer type regression that is more general than in the standard literature, as well as a semiparametric approach. In light of the question raised by Heckman et. al. (1998) about the c...

PURPOSE This study compares the prognosis (the survival rate and marginal bone loss) of resorbable blasting media (RBM) surface implants and sandblasting with large-grit and acid-etching (SLA) surface implants in the early loading. METHODS This study targeted 123 patients treated by implants installation from January 2008 to March 2010. The loading was initiated in the maxilla within three to...