<P>相关阅读材料:</P>Useful Texts <P>
</P>Auerbach, A., and M. Feldstein. Handbook of Public Economics Vol. 1 & 2. Amsterdam: North Holland, 1985 and 1987. Atkinson, A, and J. Stiglitz. Lectures in Public Economics. New York: McGraw Hill, 1980. Laffont, J. Fundamentals of Public Economics. Cambridge: MIT Press, 1988. Myles, G. Public Economics. New York: Cambridge University Press, 1995. Pechman, J. Federal Tax Policy. 5th ed. Washington: Brookings Institution, 1987. Stiglitz, J. Economics of the Public Sector. 2nd ed. New York: Norton, 1988.
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</P><P>1. Public goods
1.1 Efficient Public Goods Provision</P>Atkinson, A., and N. Stern. "Pigou, Taxation and Public Goods." In Review of Economic Studies 41, 1974, pp. 119-128. C. Ballard, and D. Fullerton. "Distortionary Taxes and the Provision of Public Goods." In Journal of Economic Perspectives 6, Summer 1992, pp. 117-131. Boadway, R., and M. Keen. "Public Goods, Self-Selection and Optimal Income Taxation." International Economic Review v34, n3, August 1993, pp. 463-78. Gaube, T. "When do Distortionary Taxes Reduce the Optimal Supply of Public Goods?" In Journal of Public Economics 76, May 2000, pp. 151-180. Kaplow, L. "The Optimal Supply of Public Goods and the Distortionary Cost of Taxation." In National Tax Journal v49, n4, December 1996, pp. 513-33. King, M. "A Pigouvian Rule for the Optimal Provision of Public Goods." In Journal of Public Economics 30, 1986, pp. 273-292. Laffont, J. Chap. 2. Morgan, J. "Financing Public Goods by Means of Lotteries." In Mimeo. Princeton, 1996. Pirtill瓣, Jukka, and Matti Tuomala. "On optimal nonlinear taxation and public good provision in an overlapping generations economy." In Journal of Public Economics 79, 3, March 2001, pp. 485-502. Samuelson. P. "The Pure Theory of Public Expenditure." In Review of Economics and Statistics 36, November 1954, pp. 387-389. <P>1.2 Providing Public Goods with Asymmetric Information: Preference Revelation</P>Atkinson, A., and J. Stiglitz. Chap. 10. Laffont, J. Chap. 4 and 5. Sen. A. Chap. 1-3 In Collective Choice and Social Welfare. San Francisc Holden Day, 1970. Tideman, N., and G. Tullock. "A New and Superior Process for Making Social Choices," In Journal of Political Economy 84, 1976, pp. 1145-1159. Varian, H. "A Solution to the Problem of Externalities When Agents Are Well-Informed." In American Economic Review 84, December 1994, pp. 1278-1293. <P>1.3 Voluntary Private Provision of Public Goods and Private Charity</P>Andreoni, J. "Impure Altruism and Donation to Public Goods; A Theory of Warm Glow Giving." In Economic Journal 100, 1990, pp. 464-477. ___. "An Experimental Test of the Public Goods Crowding Out Hypothesis." In American Economic Review 83, December 1993, pp. 1317-1327. Bergstrom, T., L. Blume, and H. Varian. "On the Private Provision of Public Goods." In Journal of Public Economics 29, 1986, pp. 25-49. Demsetz, H. "The Private Production of Public Goods." In Journal of Law and Economics 13, 1970, pp. 293-306. Hansmann, H. "Nonprofit Enterprise in the Performing Arts." In Bell Journal of Economics 12, 1981, pp. 341-361. Kingma, B. "An Accurate Measurement of the Crowd-Out Effect, Income Effect, and Price Effect for Charitable Contributions." In Journal of Political Economy 97, October 1989, pp. 1197-1207. Kagel, J., and A. Roth, J. Ledyard. "Public Goods: A Survey of Experimental Research." In, eds., The Handbook of Experimental Economics. Princeton: Princeton University Press, 1995, pp. 111-194. Roberts, R. "Financing Public Goods." In Journal of Political Economy 95, 1987, pp. 420-437. Steinberg, Richard. Voluntary Donations and Public Expenditures in a Federalist System. The American Economic Review Vol. 77, No. 1. Mar. 1987, pp. 24-36. <P>1.4 Income Tax Deduction of Charitable Donations</P>Atkinson, A. B. "The Income Tax Treatment of Charitable Contributions." In Public and Urban Economics: Essays in the Honor of William S. Vickrey, ed. R Grieson, NY DC Heath, 1976. Clotfelter, C. Federal Tax Policy and Charitable Giving. Chicago Press, 1985. ___. "The Impact of Tax Reform on Charitable Giving: A 1989 Perspective," In J. Slemrod, ed. Do Taxes Matter?, Cambridge: MIT Press, 1990, pp. 203-235. M Feldstein. A Contribution to the Theory of Tax Expenditures; The Case of Charitable Giving, The Economics of Taxation., ed. H Aaron, and M. Boskin, 99-122. Brookings, 1980. Reece, W., and K. Zieschung. "Consistent Estimation of the Impact of Tax Deductibility on the Level of Charitable Contributions." In Econometrica 54, 1985, pp. 271-293. Saez, E. "The Optimal Treatment of Tax Expenditures." In NBER WP 8037, 2000. ___. "The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes." In NBER WP 8029, 2000. <P>2. Tax Treatment of Donations, Gifts and Estates
2.1 Background
2.1.1 Individual Motivation</P>Altonji, J., F. Hayashi, and L. Kotlikoff. "Parental Altruism and Inter Vivos Transfers: Theory and Evidence." In Journal of Political Economy 105, December 1997, pp. 1121-1166. Bernheim, A., A. Shleifer, and L. Summers. "The Strategic Bequest Motive." In Journal of Political Economy 93, December 1985, pp. 1045-1076. Carroll, Christopher D. "Why do the rich save so much." In Joel B Slemrod (ed.) "Does Atlas Shrug?" The Economic Consequences of Taxing the Rich. Harvard University Press, 2000. Hurd, M. "Savings of the Elderly and Desired Bequests." In American Economic Review 77, 1987, pp. 298-312. ___. "Mortality Risk and Bequests." In Econometrica 57, 1989, pp. 779-813. Kotlikoff, L. "Intergenerational Transfers and Saving." In Journal of Economic Perspectives. 2, Spring 1988, pp. 41-58. Modigliani. F. "The Role of Intergenerational Transfers and Lifecycle Saving in the Accumulation of Wealth." In Journal of Economic Perspectives 2, Spring 1988, pp. 15-40. Wilhelm, M. "Bequest Behavior and the Effect of Heirs Earnings: Testing the Altruistic Model of Bequests." In American Economic Review 86, September 1996, pp. 874-892. <P>2.1.2 Annuities</P>Brown, J. "Are the Elderly Really Over-Annuitized? New Evidence on Life Insurance and Bequests." In D. Wise, ed., Themes in the Economics of Aging. University of Chicago Press for NBER, 2001. ___. "Differential Mortality and the Value of Individual Account Retirement Annuities." In NBER Working Paper No. 7560, 2000 and forthcoming in M. Feldstein, and J. Liebman, The Distributional Effects of Social Security Reform. University of Chicago Press for NBER. ___. "How Should We Insure Longevity Risk in Pensions and Social Security?" In Center for Retirement Research Issue in Brief. August 2000. ___. "Mortality Risk, Inflation Risk, and Annuity Products." In NBER Working Paper No. 7812, 2000 and forthcoming in Z. Bodie, B. Hammond, O. Mitchell, and S. Zeldes, Financial Innovations in Retirement Income. University of Pennsylvania Press for the Pension Research Council. ___. "Private Pensions, Mortality Risk, and the Decision to Annuitize." In Journal of Public Economics Vol. 82, No. 1, October 2001. ___. "Redistribution and Insurance: Mandatory Annuitization with Mortality Heterogeneity." In Center for Retirement Research Working Paper. March 2001. Brown, J., and J. Poterba. "Joint Life Annuities and the Demand for Annuities by Married Couples." In The Journal of Risk and Insurance. December 2000. Brown, J., and M. Warshawsky. "Longevity-Insured Retirement Distributions from Pension Plans: Regulatory and Market Issues." forthcoming, in W. Gale, J. Shoven and M. Brown, J., O. Mitchell, and J. Poterba. "The Role of Real Annuities and Indexed Bonds in an Individual Accounts Retirement Program." In J. Campbell and M. Feldstein, RiskAspects of Investment-Based Social Security Reform. University of Chicago Press for NBER, 2001. Brown, J., O. Mitchell, J. Poterba, and M. Warshawsky. "Taxing Retirement Income: Non-Qualified Annuities and Distributions from Qualified Accounts." In The National Tax Journal Vol. LII, No. 3, September 1999. ___. The Role of Annuities in Financing Retirement. MIT Press, 2002. Brugiavini, A. "Uncertainty Resolution and the Timing of Annuity Purchases." In Journal of Public Economics 50, 1993, pp. 31-62. Davidoff, T., J. Brown, and P. Diamond. "Annuities and Individual Welfare." MIT, unpublished, 2001. Friedman, B., and M. Warshawsky. "The Cost of Annuities: Implications for Saving Behavior and Bequests." In Quarterly Journal of Economics 105, 1990, pp. 135-154. Kotlikoff, L., and A. Spivak. "The Family as an Incomplete Annuities Market." In Journal of Political Economy 89, 1981, pp. 372-291. Mitchell, O., J. Poterba, M. Warshawsky, and J. Brown. "New Evidence on the Money's Worth of Individual Annuities." In American Economic Review Vol. 89, No. 5, December, 1999. Warhsawsky. Public Policies and Private Pensions. Brookings Institution. <P>2.2 Taxing Gifts to Individuals</P>Kaplow, Louis. "A note on subsidizing gifts." JPubE, 1995, 58, pp. 469-478. <P>2.3 Estate Taxes</P>Aaron, H., and A. Munnell. "Reassessing the Role for Wealth Transfer Taxes." In National Tax Journal 45, June 1992, pp. 119-144. Arrondel, L., and A. Laferrere. "Taxation and Wealth Transmission in France." In Journal of Public Economics 79, January 2001, pp. 1 and 3-33. Bernheim, B. "Does the Estate Tax Raise Revenue?" In L. Summers, ed., Tax Policy and the Economy Vol. 1, 1986, pp. 121-132. Bernheim, B., R. Lemke, and J. Scholz. "Do Estate and Gift Taxes Affect the Timing of Private Transfers." In NBER Working Paper 8333, June, 2001. Cremer, H., and P. Pestieau. "Non-linear Taxation of Bequests, Equal Sharing Rules, and the Trade-off Between Intra and Inter-Family Inequalities." In Journal of Public Economics 79, January 2001, 1, pp. 35-53. Gale, William G., James R. Hines, Jr. and Joel Slemrod, ed.s, "Rethinking Estate and Gift Taxation." Washington: Brookings Institution. Gale, W.G., and J. B. Slemrod. "We Tax Dead People." In WP, Office of Tax Policy Research. University of Michigan Business School. (also in Gale, Hines and Slemrod). Gokhale, J. L.J. Kotlikoff, J. Sefton, and M. Weale. "Simulating the Transmission of Wealth Inequality via Bequests." In Journal of Public Economics 79, January 2001, 1, pp. 93-128. Hochguertel, Stefan, and Henry Ohlsson. Compensatory inter vivos giftsi. unpublished, 2000. Joulfaian, D. "Estate Taxes and Charitable Bequests by the Wealthy." In National Tax Journal. 2000, 53, pp. 743-764. Jousten, A. "Life-cycle Modeling of Bequests and their Impact on Annuity Valuation." In Journal of Public Economics 79, January 2001, 1, pp. 149-177. Kaplow, L. "A Framework for Assessing Estate and Gift Taxation." In NBER Writing Paper 7775, 2000. Kopczuk, W. "The Trick is to Live: Is the Estate Tax Social Security for the Rich?" unpublished, University of Michigan. Laitner, J., and H. Ohlsson. "Bequest Motives: A Comparison of Sweden and the United States." In Journal of Public Economics 79, January 2001, 1, pp. 205-236. McGarry, K. "The Cost of Equality: Unequal Bequests and Tax Avoidance." In Journal of Public Economics 79, January 2001, 1, 179-204. ___. "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving." In Tax Policy and the Economy 2000, 14, 93-122. Poterba, J. "The Estate Tax and After-Tax Investment Returns." In NBER Working Paper 6337, December 1997. ___. "The Estate and Gift Tax and Inter Vivos Giving in the United States." In Journal of Public Economics 79, January 2001, 1, 237-264. Papers from CRR conference, October, 2001 <P>3. Social Security
3.1. Social Insurance Theory</P>Akerlof, G. "The Market for Lemons." In Quarterly Journal of Economics 85. 1970, pp. 488-500. In P. Diamond & M. Rothschild, Uncertainty in Economics. New York: Academic Press, Revised Edition, 1989. Atkinson, A.B. "Income Maintenance and Social Insurance." In A. Auerbach and M. Feldstein. eds., Handbook of Public Economics Vol. 2, Amsterdam: North Holland, 1987, pp. 779-908. Diamond, P. "A Framework for Social Security Analysis." In Journal of Public Economics 8, 1977, pp. 275-298. ___. "Issues in Social Insurance." 1993. In Jacobs, Kalai and Kamein eds., Nancy L. Schwartz Memorial Lecture, Northwestern University in Frontiers of Research In Economic Theory: The Nancy L. Schwartz Memorial Lectures, 1983-1997. Cambridge University Press, 1998. ___. "Government Provision and Regulation of Economic Support in Old Age." In Bruno and Pleskovic (eds.), Proceedings of the Seventh Annual World Bank Conference on Development Economics. 1995, Washington DC: The World Bank. pp. 83-103. Feldstein, M. "Social Insurance." In Public Policy 25, 1977, pp. 81-115. ___. "Seven Principles of Social Insurance." In Challenge. November 1976. Rothschild, M., and J. Stiglitz. "Equilibrium in Competitive Insurance Markets." In Quarterly Journal of Economics 91, 1976, pp. 629-649. Shavell, S. "On Moral Hazard and Insurance." In Quarterly Journal of Economics 93, 1979, pp. 541-562. (also Section 6, "Experience Rating." In Mimeo). Shiller, Robert J. Macro Markets. Clarendon Press Oxford, 1993. von, J., Weizsaecker. Hayek's obvious corollary. Unpublished, University of Munich, 2000. Wilson, C. "The Nature of Equilibrium in Markets with Adverse Selection." In Bell Journal of Economics. Spring 1980, pp. 108-130.