Carla Marchese

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Robert J Lake

Douglas College

Armando Marques-Guedes

UNL - New University of Lisbon

Rodrigo Luís Kanayama

Universidade Federal do Paraná

Christina Koulouri

Panteion University

Gözde Ersöz

Marmara University

Surendra Gupta

Banaras Hindu University, Varanasi

ELCHİN SULEYMANOV

Azerbaijan National Academy of Sciences

Rui Biscaia

University of Bath

Martin Müller

University of Lausanne

Danyel Reiche

Georgetown University - Qatar

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Papers by Carla Marchese

Taxation, Black Markets, and Other Unintended Consequences

Kluwer Academic Publishers eBooks, Jan 13, 2006

The economics of tax evasion and tax avoidance is shortly presented, and the relevant literature ... more The economics of tax evasion and tax avoidance is shortly presented, and the relevant literature is surveyed. Starting from the income tax and the standard portfolio choice model, the perspective is enlarged by adding further circumstances (e.g., labor supply, indirect taxation) and by studying optimal enforcement policies. To understand the taxpayer’s behavior, the contribution of new theoretical perspectives (e.g., first

Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?

Social Science Research Network, 2006

Monetary or in-kind transfers can be used as an incentive for consumers to request official recei... more Monetary or in-kind transfers can be used as an incentive for consumers to request official receipts for goods they purchase. A novel system of in-kind transfers in the form of lottery tickets has recently been introduced in China. Price subsidies (often granted through tax deductions or refunds) are also widely used. This paper extends the standard model of commodity tax evasion for firms (in a competitive market and under the conjectural variation approach) in order to describe the effects of subsidies on tax evasion and in terms of incidence and of government revenue. The role of search costs and of enforcement costs is also taken into account. JEL codes: H31, H32, K42. * I wish to thank Mario Ferrero and Christian Traxler for helpful suggestions. The usual disclaimer applies.

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Se io fossi il Sindaco...' Le preferenze fiscali: rapporto di ricerca sulle preferenze fiscali a Torino

Working Paper; n. 7

Designing fees for music copiright holders in radio services

This paper investigates which is the most desirable payment schedule, from a social wel-fare stan... more This paper investigates which is the most desirable payment schedule, from a social wel-fare standpoint, for compensating IPR holders for music broadcast by radio stations. A model of a radio station that acts as a monopoly with respect to listeners and sells ads in a competitive market is presented. Two types of fees, ad valorem and per unit, are examined. Exploiting the similarity between taxes and fees, we extend results from taxation theory in two-sided markets to show that the case where only one side (i.e. advertisers) pays, while the other (the listeners) receives the service for free, differs somewhat from the case thus far considered by the literature, in which both sides pay. The results mildly support the prevailing regulatory approach, based on ad valorem fees

Tax Amnesty

Encyclopedia of Law and Economics, 2019

Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?

FinanzArchiv, 2019

We focus on amoral taxpayers who are aware of having a biased perception of the audit probability... more We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not aligned with the one authored by an unbiased amoral taxpayer. Assisted returns are still more compliant than the self-made unbiased ones when the detection probability is overestimated, while the opposite occurs in the case of underestimation. Tax preparers thus appear to exert an ambiguous role on compliance, fostering a median stance. This provides an explanation for the ambivalent attitudes of tax authorities towards tax preparers. Sanctions on taxpayers are more effective than sanctions on tax assistants in deterring tax evasion.

Indulgenze religiose: un’analisi economica

Journal of Public Finance and Public Choice, 1994

Indulgences played an important role in the history of Catholic Church that, in spite of the oppo... more Indulgences played an important role in the history of Catholic Church that, in spite of the opposition by the Protestantism, never rejected them. The aim of this article is to show, on the basis of economic theory, that an indulgences system, rather than relaxing moral behavior, is fully consistent with the preservation of a good conduct. For this purpose, it is convenient to apply to the Catholic Church the economic theory of clubs. In this case, however, the club is not homogeneous, because of the ecclesiastic hierarchy whose monopolistic power controls the incentives system. The analysis shows the positive consequences of the indulgences: the «good” catholics don’t leave the club. A similar approach can be applied to tax amnesties and pardon for malfeasance.

Do intellectual property rights involve a private power to tax

Journal of Public Finance and Public Choice, 2019

This article criticises the standard approach to intellectual property rights, interpreted as pro... more This article criticises the standard approach to intellectual property rights, interpreted as property rights conferring a monopolistic position, by showing that a public good is not a suitable basis for a private monopoly and that the bundle of rights included in an intellectual property right is so different from those enjoyed under a standard monopoly as to suggest that a different mechanism is at work, that is, a private power to tax has been granted. To highlight how this novel approach works, mainstream economic models of economic growth based on research and development, whether protected or not by intellectual property rights, are revisited. The theory of taxation is then recalled to show that taxes involved by intellectual property rights can range from an amount equal to the monopoly profit to Lindahl taxes. Finally, the principles of taxation elaborated by economic theory are examined for clues to improving the design of intellectual property rights.

A competitive idea-based growth model

Economics of Innovation and New Technology, 2019

In this paper we present a model in which endogenous growth arises in competitive markets. Knowle... more In this paper we present a model in which endogenous growth arises in competitive markets. Knowledge is described as a factor used directly in the final goods' production. Firms demand both basic nonrival knowledge contents, which are supplied jointly and inelastically with raw labor, and further contents supplied by patent holders. This fact, together with Lindahl prices for knowledge, allows competition to work, while it also implies that workers' income share declines overtime. In a first version of the model with constant cost of knowledge production the first best is attained. In a further version of the model, in which the cost of knowledge production is allowed to change over time and thus intertemporal externalities arise, in a decentralized economy a second best equilibrium occurs in the transitional period, while in the long run there is convergence to efficiency. JEL CLASSIFICATION C61; E10; O31; O41 KEYWORDS Endogenous growth; Competitive markets; Intangible inputs; Lindahl prices 'Socrates: There are beds and tables in the world-plenty of them, are there not? Glaucon: Yes. Socrates: But there are only two ideas or forms of them-one the idea of a bed, the other of a table.

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Endogenous Recombinant Growth and Intellectual Property Rights

Macroeconomic Dynamics, 2017

We show that, even in a framework in which monopolistic exploitation of patents does not occur, p... more We show that, even in a framework in which monopolistic exploitation of patents does not occur, patents still give rise to serious drawbacks. We rely on a recombinant growth framework that provides a stylized but clear description of the formation of knowledge externalities. In our setting a benevolent government buys immediately new patents in a competitive market and releases their contents for free. We show that inefficiencies nevertheless arise and welfare can be improved by correcting the market price through a tax–subsidy scheme. We characterize the (asymptotic) steady-state equilibrium, and some properties of the transitional path. We show that if certain conditions are met, then the economy will converge to its (asymptotic) balanced growth path, and along such a pathgrowth will be independent of the policy parameter; conversely, transition dynamics are affected by the choice of the policy parameter. We then quantitatively analyze the effect of different policy interventions ...

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Endogenous Economic Growth with Disembodied Knowledge

SSRN Electronic Journal, 2015

Mainstream endogenous growth models assume that new knowledge is embodied into new intermediate o... more Mainstream endogenous growth models assume that new knowledge is embodied into new intermediate or final goods, monopolistically supplied by the patent holder. Recent technological progress, however, often gives rise to pure intellectual contents, such as software codes or business models, directly usable in the production of final goods. Once a content of this type has been produced, it is in fixed supply, that is, the inventor can only rent it out (or sell it) or not; hence the quantity restriction typical of monopoly cannot arise, while competition is viable (Chantrel et al., 2012; Marchese and Privileggi, 2014). We show that, however, as long as the inventor owning a patent can control through license activation devices the access to the intellectual content of the workers using her invention in the final goods production, monopolistic exploitation becomes viable and will occur. It turns out that in this framework both the level of wages and of consumption and the rate of growth of the economy are smaller than in the first best, while with elastic labor supply also labor employment is negatively impacted. This implies that some standard public policies devised for correcting inefficiencies in development can perform poorly in this framework.

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La Facoltà

Tax Amnesty

Encyclopedia of Law and Economics, 2014

Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (includi... more Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time. Amnesties can either be general or restricted to certain groups of taxpayers or taxes, and they routinely include the waiving of criminal and civil penalties

Taxation, Black Markets, and Other Unintended Consequences

Handbook of Public Finance

Taxation, Black Markets, and Other Unintended Consequences

Handbook of Public Finance

Due metodi di regolamentazione: il ROR e il Price-Cap

of the SIEP Summer School in Applied Environmental …, 2002

Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?

FinanzArchiv, 2018

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AChinese RECIPE FOR CURBING THE EVASION OF COMMODITY TAXES?

CESifo DICE Report, 2007

... Dep. of Public Policy and Public Choice (POLIS), Univ. of Eastern Piedmont, Alessandria, Ital... more

A Chinese Recipe for Curbing the Evasion of Commodity Taxes?

Cesifo Dice Report, 2007

Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

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Equilibrium in fiscal choices: Evidence from a budget game

Public Choice, Mar 1, 1994

This is an applied study about the stability of collective decision-making in fiscal matters and ... more This is an applied study about the stability of collective decision-making in fiscal matters and the features of individual preferences which are sufficient to reach a social ordering. It is based on data about citizens' preferences collected through a budget game played by a sample of voters in Turin, a large Italian city. By simulating a series of indMdual choices, a social ordering of the municipal budget items is arrived at. The rote played by restricted (i.e., single-peaked, single-caved etc.) preferences to avoid cycles in choice simulations is then assessed.

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Taxation, Black Markets, and Other Unintended Consequences

Kluwer Academic Publishers eBooks, Jan 13, 2006