The role of fiscal policy is examined when public goods provide both productive and utility services. In the presence of congestion, the consumption tax is shown to be distortionary. Optimal fiscal policy involves using consumption-based instruments in conjunction with the income tax. An income tax-financed increase in government spending dominates both lump-sum and consumption tax-financing. R...

Réédition commentée de trois reçus taxe la collection Leipzig (O. Lips. Copt. II 331-332 et 342). Les documents proviennent ville Djême contribuent à enrichir le dossier fiscal région thébaine l’époque omeyyade.

In the last decade the interest in the hierarchical organization of documents is increased. New challenges arise as hierarchical document classification, both unsupervised and supervised. A recognition of the most recent literature on these topics shows that none of the published works refer to the same dataset to enable the experimental phase. Moreover the papers don’t provide enough details t...

We analyze the incidence and welfare effects of unit sales tax increases in experimental monopoly and Bertrandmarkets.We find, in line with economic theory, that firms with no market power are able to shift a high share of the tax burden to consumers, independent of whether buyers are automated or human players. In monopoly markets, a monopolist bears a large share of the burden of a tax increa...