Birth, death and taxes [0.03%]
生死税关皆难免
A B Abel
A B Abel
"This paper analyzes the effects of lump-sum tax policy in an overlapping generations model in which consumers have uncertain longevity. It extends previous analyses by considering the case in which private insurance arrangements are actuar...
L D Mcclements
L D Mcclements
Social criteria for evaluating population change: an alternative to the Blackorby-Donaldson criterion [0.03%]
一种不同于Blackorby-Donaldson标准的评价人口变化的社会标准
Y Ng
Y Ng
"An ethical objection is raised against the Blackorby-Donaldson criterion of optimum population maximizing the sum total of utilities in excess of some critical level, since it may disprefer a social state with more people and with more wor...
M A Webb
M A Webb
This study is concerned with the implications of the brain drain. "The brain drain alters both the endowments of educated labor and the cost of increasing the endowment of such labor in both countries of immigration and emigration." It thus...
J A Mirrlees
J A Mirrlees
R Ray
R Ray
Problems related to the concept of the "cost of a child", more commonly known as the general equivalence scale, are reviewed. The importance of this concept is noted with regard to both theoretical and empirical studies relating to taxation...