Determining optimal pollution control policies: An application of bilevel programming

This paper presents two optimization models for hazardous waste capacity planning and treatment facility locations. The complex behavior of firms in the presence of central planning decisions and price signals is investigated and it is shown that such behavior can best be captured by a hierarchical model. In particular, a central planning model, where the government is assumed to control all location/allocation decisions and a bilevel model, where the government is the leader with the goal of maximizing the `social welfare' via taxation is presented. Detailed formulations of both models are developed, solved, and the computational results are presented.     

The effects of income taxation on investor's risk-taking: A stock company case

The effects of income taxation on the investor's willingness to take risks are considered. The investor is assumed to be a risk averting one. The income taxation is assumed proportional so that considerations are restricted to investments of stock companies only, and some aspects of the indebtedness of a firm are also considered. In the empirical part of the study, the efficiency of the parameters joining to taxation as the regulators of risk-taking and indebtedness is presented.     

A bilevel fuzzy principal-agent model for optimal nonlinear taxation problems

This paper presents a bilevel fuzzy principal-agent model for optimal nonlinear taxation problems with asymmetric information, in which the government and the monopolist are the principals, the consumer is their agent. Since the assessment of the government and the monopolist about the consumer’s taste is subjective, therefore, it is reasonable to characterize this assessment as a fuzzy variable. What’s more, a bilevel fuzzy optimal nonlinear taxation model is developed with the purpose of maximizing the expected social welfare and the monopolist’s expected welfare under the incentive feasible mechanism. The equivalent model for the bilevel fuzzy optimal nonlinear taxation model is presented and Pontryagin maximum principle is adopted to obtain the necessary conditions of the solutions for the fuzzy optimal nonlinear taxation problems. Finally, one numerical example is given to illustrate the effectiveness of the proposed model, the results demonstrate that the consumer’s purchased quantity not only relates with the consumer’s taste, but also depends on the structure of the social welfare.     

Progressive and merging-proof taxation

We investigate the implications and logical relations between progressivity (a principle of distributive justice) and merging-proofness (a strategic principle) in taxation. By means of two characterization results, we show that these two principles are intimately related, despite their different nature. In particular, we show that, in the presence of continuity and consistency (a widely accepted framework for taxation) progressivity implies merging-proofness and that the converse implication holds if we add an additional strategic principle extending the scope of merging-proofness to a multilateral setting. By considering operators on the space of taxation rules, we also show that progressivity is slightly more robust than merging-proofness.     

Stabilization through taxation inn-person games

In formulating solutions forn-person cooperative games, the concept of stability has played a dominant role. Although the core concept has the strongest stability, the core of a game is often empty. In this paper, the taxation system is incorporated into our framework, so that a modified solution concept, which enjoys the stability of core, can be developed. Various formulations based on principles such astaxation proportional to income andequity after tax are given.     

The impact of disaster on the strategic interaction between company and government

A company allocates a resource between safety effort and production. The government earns taxes on production. The disaster probability is modeled as a contest between the disaster magnitude and the two players’ safety efforts. The model illustrates that safety efforts are strategic substitutes and inverse U shaped in the disaster magnitude. The company’s safety effort increases, and the government’s safety effort decreases, in taxation. Taxation can ameliorate companies’ free riding on governments’ safety efforts. With sufficiently large production, the government prefers, and the company does not prefer, raising taxation above 0%. For the government, an upper limit usually exists above which taxation cannot be profitably increased. The model shows how both or no players exert safety efforts when the disaster magnitude is small and large respectively, and how they free ride on each other’s safety efforts when the disaster magnitude is intermediate. The company free rides when the unit production cost is low so that the large profits outweigh the negative impact of the disaster. With endogenized taxation determined by the government, the tax rate decreases in the disaster magnitude, the unit production cost, the government’s unit cost of safety effort, and how the company is negatively affected by the disaster. The tax rate increases in the company’s resource and how the government is negatively affected by the disaster. The tax rate is weakly U shaped in the company’s unit safety effort. The model is illustrated with numerical examples and with the oil spill disasters by BP in 2010 and by Exxon Valdez in 1989.     

改进了的捕食者-食饵系统的征税模型分析

探讨了Holling功能性反应的捕食者-食饵征税模型,修改了更合理的捕获函数.讨论了该系统生物经济平衡点的性态,正平衡点的局部渐近稳定性和全局渐近稳定性条件,并利用Pontrjagin最大值原理得到了最优税收策略.为可再生资源的合理开发利用提供了理论依据.     

Lundberg’s risk process with tax

In this paper we extend the classical Cramér–Lundberg risk model by including tax payments. The considered tax rule is to pay a certain proportion of the premium income, whenever the portfolio is in a profitable situation. It is shown that the resulting survival probability is a power of the survival probability without tax. Furthermore, an explicit expression for the expected discounted total sum of tax payments until ruin according to this taxation rule is derived and the optimal starting level for taxation is determined. Finally, numerical illustrations of the results are given for the case of exponential claim amounts.     

考虑成本因素的税企博弈模型

本在献[1]的基础上,进一步考虑成本因素在更为一般的条件下建立了新的税企博弈模型,得到国家税务机关最优混合策略及其骗税罚款系数公式,并且指出献[1]的结论是本的一个推论。     

Optimal choice of fiscal policy instruments in a stochastic IS–LM model

This article derives optimal fiscal rules within a stochastic model of Keynesian type in the context of Poole (1970). By using optimal control theory and applying the Hamilton–Jacobi–Bellman equation, we extend the original Poole results concerning the output stabilization properties of monetary policy to the case of fiscal policy. In particular, we look for the optimal setting of government expenditure and lump-sum taxation in the case that the fiscal authority wishes to keep the product close to a reference value and that the economy is assumed to be affected by stochastic disturbances of real and/or monetary type. According to our findings an expenditure rule is preferable to a taxation rule when the two instruments are independent. The introduction of a fiscal budget rule can make taxation preferable under a certain model parametrization.     

Conservation of a prey-predator fishery with predator self limitation based on continuous fishing effort

The paper deals with the problem of selective harvesting in a prey-predator model with predator self limitation. Criteria for local stability and global stability for both the exploited and unexploited system are derived. The effort has been considered as a dynamic variable and taxation as a control instrument to protect the fish populations from over exploitation. Finally, the optimal taxation policy is discussed with the help of control theory.     

On two actuarial quantities for the compound Poisson risk model with tax and a threshold dividend strategy

In this paper, we consider a compound Poisson risk model with taxes paid according to a loss-carry-forward system and dividends paid under a threshold strategy. First, the closed-form expression of the probability function for the total number of taxation periods over the lifetime of the surplus process is derived. Second, analytical expression of the expected accumulated discounted dividends paid between two consecutive taxation periods is provided. In addition, explicit expressions are also given for the exponential individual claims.     

Dynamics and optimal control in a spatially structured economic growth model with pollution diffusion and environmental taxation

In the first part of this paper we present a spatially structured dynamic economic growth model which takes into account the level of pollution and a possible taxation based on the amount of produced pollution. In the second part we analyze an optimal harvesting control problem with an objective function composed of three terms, namely the intertemporal utility of the decision maker, the space–time average of the level of pollution in the habitat, and the disutility due to the imposition of taxation.     

社会保障税的经济归宿分析

社会保障税的税负应由雇主与雇员共同分担,采用数理方法可以理论上推理出:在其他条件不变的情况下,雇主与雇员所分担的社会保障税税负比例为劳动供给弹性与未征税时劳动需求弹性.在政府设计社会保障税制度时,要减少征税成本与税负转嫁成本,以减少社会保障税对经济效率所产生的扭曲及其他负面影响;要结合现时劳动供求状况制定雇主与雇员的法定分担比例;社会保障税税率在短期内应是相对稳定的,但在长期内应是动态变化的.     

Optimal scheduling of income tax prepayments under stochastic incomes

This paper presents a stochastic model for the optimal scheduling of income tax prepayments (or advances) when the tax-payer has to choose his prepayments under stochastic incomes and incurs penalties for insufficient prepayments. We present an exact optimal solution and an approximate conditional decision rule. We also provide an error bound on the approximate solution. We then study various taxation laws and show that the error bound on the approximate solution is low when the taxation system tends to promote more regular prepayments.     

税源预测的数学模型

税源预测是财税部门的重要工作。本文通过实例提出税源预测中常用的折扣最小二乘法、一元线性回归、税收弹性及马尔柯夫预测方法等数学模型，使预测税源工作定量化、科学化。     

含成本因素的出口退税的博弈模型研究

利用博弈论的分析方法进一步考虑成本因素 ,在更为一般的条件下分别建立了税务机关与外贸企业之间的完全信息静态博弈模型和无限阶段重复博弈模型 .得到国家税务机关最优混合策略及其骗税罚款系数公式 ,并且讨论了多种因素对局中人的影响 ,提出了降低企业骗税概率的建议 .     

THE MODELING AND ESTIMATION OF THE SHORT-RUN SUPPLY OF ROUNDWOOD UNDER NONLINEAR INCOME TAXES

This paper deals with the theory and estimation of the short-run supply of roundwood under nonlinear (progressive) income taxation. The theoretical part of the paper uses the two-period consumption harvesting model to introduce nonlinear income taxes into the forest management problem and presents a simple method to determine the optimal supply of roundwood in this case. In the empirical part of the paper, the model is specified in a way suitable for econometric analysis. The estimation method is the maximum likelihood method, and the estimation results seem to support the theoretical model. Finally, some results from model simulation imply that income taxation may have a nonnegligible impact on the supply of roundwood.     

On taxed spectrally negative Lévy processes with draw-down stopping

In this paper we consider a spectrally negative Lévy risk model with tax. With the ruin time replaced by a draw-down time with a linear draw-down function and for a constant tax rate, we find expressions for the present values of tax payments. They generalize previous results in Albrecher et al. (2008). Alternative proofs are given for the special case of Cramér–Lundberg risk models. Optimal barrier taxation policies are discussed.     

Systems simulation model for assessing the sustainability and synergistic impacts of sugar-sweetened beverages tax and revenue recycling on childhood obesity prevention

Recent years have witnessed prominent calls to tax sugar-sweetened beverages (SSB) to prevent obesity in the United States. Despite efforts to evaluate this proposed policy, limited data and no framework exist for evaluating long-term, dynamic, cumulative health impacts of taxing SSBs while recycling revenue to support related interventions. Systems simulation models offer an important new lens for evaluating policy interventions, but such models have traditionally under-conceptualized key implementation science concerns, such as sustainability, revenue recycling, and bringing interventions to scale. Using a system dynamics model representing implementation dynamics, this study contributes a simulation model to inform policymakers’ understanding of how allocating revenue collected by SSB taxation across sustainable implementation strategies might maximize benefits of such taxation for childhood obesity prevention.