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Related papers: Optimal Taxation under Imperfect Trust

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We study optimal taxation when citizens hold beliefs about an honest versus opportunistic government and update those beliefs from observed taxes and delivery. In a Ramsey economy with competitive firms, the government privately knows its…

Theoretical Economics · Economics 2025-11-04 Emin Ablyatifov , Georgy Lukyanov

We introduce a highly stylized, yet non trivial model of the economy, with a public and private sector coupled through a wealth tax and a redistribution policy. The model can be fully solved analytically, and allows one to address the…

Economics · Quantitative Finance 2015-12-09 Jean-Philippe Bouchaud

While optimal taxation theory provides clear prescriptions for tax design, translating these insights into actual tax codes remains difficult. Existing work largely offers theoretical characterizations of optimal systems, while practical…

General Finance · Quantitative Finance 2026-01-23 Mark Verhagen , Menno Schellekens , Michael Garstka

Traditional optimal commodity tax analysis, dating back to Ramsey (1927), prescribes that to maximize welfare one should impose higher taxes on goods with lower demand elasticities. Yet policy makers do not stress minimizing efficiency…

General Economics · Economics 2025-12-08 Luca Micheletto , Dylan Moore , Daniel Reck , Joel Slemrod

In a dynamic economy, we characterize the fiscal policy of the government when it levies distortionary taxes and issues defaultable bonds to finance its stochastic expenditure. Default may occur in equilibrium as it prevents the government…

Economics · Quantitative Finance 2016-05-10 Demian Pouzo , Ignacio Presno

A general framework is given to analyze the falsifiability of economic models based on a sample of their observable components. It is shown that, when the restrictions implied by the economic theory are insufficient to identify the unknown…

Econometrics · Economics 2021-02-25 Ivar Ekeland , Alfred Galichon , Marc Henry

There has been much recent work on the revenue-raising properties of truthful mechanisms for selling goods to selfish bidders. Typically the revenue of a mechanism is compared against a benchmark (such as, the maximum revenue obtainable by…

Computer Science and Game Theory · Computer Science 2013-01-14 Paul W. Goldberg , Carmine Ventre

Indirect reciprocity is a plausible mechanism for sustaining cooperation: people cooperate with those who have a good reputation, which can be acquired by helping others. However, this mechanism requires the population to agree on who has…

Theoretical Economics · Economics 2024-08-30 Taylor A. Kessinger , Joshua B. Plotkin

How should taxes on externality-generating activities be adjusted if they are regressive? In our model, the government raises revenue using distortionary income and commodity taxes. If more or less productive people have identical tastes…

General Economics · Economics 2025-12-08 Ashley C. Craig , Thomas Lloyd , Dylan T. Moore

An agent chooses an action based on her private information and a recommendation from an informed but potentially misaligned adviser. With a known probability, the adviser truthfully reports his signal; with the remaining probability, he…

Theoretical Economics · Economics 2026-03-20 Piotr Dworczak , Alex Smolin

Fair re-ranking aims to redistribute ranking slots among items more equitably to ensure responsibility and ethics. The exploration of redistribution problems has a long history in economics, offering valuable insights for conceptualizing…

Information Retrieval · Computer Science 2024-04-30 Chen Xu , Xiaopeng Ye , Wenjie Wang , Liang Pang , Jun Xu , Tat-Seng Chua

This paper proposes a model of tax compliance and fiscal capacity grounded in universalization reasoning. Citizens partially internalize the consequences of concealment by imagining a world in which everyone acted similarly, linking their…

General Economics · Economics 2026-04-23 Esteban Muñoz-Sobrado

It is well known that a game equilibrium can be far from efficient or fair, due to the misalignment between individual and social objectives. The focus of this paper is to design a new mechanism framework that induces an efficient and fair…

Computer Science and Game Theory · Computer Science 2017-08-11 Lin Gao , Jianwei Huang

The Nobel-price winning Mirrlees' theory of optimal taxation inspired a long sequence of research on its refinement and enhancement. However, an issue of concern has been always the fact that, as was shown in many publications, the optimal…

General Economics · Economics 2024-08-28 Vassili N. Kolokoltsov , Egor M. Dranov , Denis E. Piskun

Taxation constitutes a fundamental component of modern national economic systems, exerting profound impacts on both societal functioning and governmental operations. In this paper, we employ an interdependent network approach to model the…

Physics and Society · Physics 2026-04-13 Qin Li , Ting Ling , Minyu Feng , Attila Szolnoki

This paper presents a simple agent-based model of an economic system, populated by agents playing different games according to their different view about social cohesion and tax payment. After a first set of simulations, correctly…

General Finance · Quantitative Finance 2018-09-24 L. S. Di Mauro , A. Pluchino , A. E. Biondo

A minimal central bank credibility, with a non-zero probability of not renegning his commitment ("quasi-commitment"), is a necessary condition for anchoring inflation expectations and stabilizing inflation dynamics. By contrast, a complete…

General Economics · Economics 2020-12-07 Jean-Bernard Chatelain , Kirsten Ralf

The purpose of the present paper is the analysis of a model describing how herd behaviour and self-fulfilling prophecies can influence currency exchange rates, and what the impact of a currency transaction tax would be. These considerations…

Probability · Mathematics 2007-05-23 Frederik Herzberg

Reputation mechanisms offer an effective alternative to verification authorities for building trust in electronic markets with moral hazard. Future clients guide their business decisions by considering the feedback from past transactions;…

Artificial Intelligence · Computer Science 2011-11-02 B. Faltings , R. Jurca

This paper presents an argument for why we are not measuring trust sufficiently in explainability, interpretability, and transparency research. Most studies ask participants to complete a trust scale to rate their trust of a model that has…

Human-Computer Interaction · Computer Science 2022-09-05 Tim Miller
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