EconPapers    
Economics at your fingertips  
 

Poll Subsidy and Excise Tax

M. Martin Boyer ()

Ecole des Hautes Etudes Commerciales de Montreal- from Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques.

Abstract: It is well known that modern governments are unwilling to use poll taxes because it corresponds to political suicide. Still, poll taxes are allegedly the most efficient form of taxation. Building on Eaton and Rosen (1980) and Peck (1989), the goal of this paper is to show a case where an excise tax levied on a certain insurance service is preferred to a poll tax. The preference for an excise tax is such that it would be optimal for workers if the government set the excise tax so high as to be able to give lump-sum subsidies (i.e., a poll subsidy) to all workers in the economy.

Keywords: ASYMETRIC INFORMATION; TAXATION; INSURANCE; MORAL HAZARD (search for similar items in EconPapers)
JEL-codes: H21 G22 D82 (search for similar items in EconPapers)
Date: 1998
References: Add references at CitEc
Citations: Track citations by RSS feed

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fth:etcori:98-13

Access Statistics for this paper

More papers in Ecole des Hautes Etudes Commerciales de Montreal- from Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques. Canada; ECOLE DES HAUTES ETUDES COMMERCIALES(H.E.C.),3000, chemin de la Cote-Sainte-Catherine. Montreal (Quebec) Canada H3T 2A7.. Contact information at EDIRC.
Bibliographic data for series maintained by Thomas Krichel ().

 
Page updated 2019-12-14
Handle: RePEc:fth:etcori:98-13