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on Public Finance |
| By: | Jérôme Ballet (C3ED - Centre d'économie et d'éthique pour l'environnement et le développement - [IRD : UR063] - [Université de Versailles-Saint Quentin en Yvelines]); Damien Bazin (C3ED - Centre d'économie et d'éthique pour l'environnement et le développement - [IRD : UR063] - [Université de Versailles-Saint Quentin en Yvelines]); Abraham Lioui (Department of Economics - [Bar Ilan University, Ramat Gan, Israel.]); David Touahri (LEST - Laboratoire d'économie et de sociologie du travail - [CNRS : UMR6123] - [Université de Provence - Aix-Marseille I][Université de la Méditerranée - Aix-Marseille II]) |
| Abstract: | We address in this paper the issue of the existence or not of a crowding-out effect of Corporate Social Responsability by government intervention through a lump sum tax. For this purpose, we build a model of impur altruism for firms. We show that in general it will happen to be that public policy crowds out corporate (private) contribution but the crowding-out will not be complete. Two interesting findings are that i) the intensity of the crowding-out depends upon the relative performance of the government in producing the public good and ii) that public policy has an impact on wages in the economy since it is the opportunity cost for firms that spend time on Corporate Social Responsibility. |
| Keywords: | Corporate Social Responsibility; Crowding-out effect; Taxation |
| Date: | 2006–11–14 |
| URL: | http://d.repec.org/n?u=RePEc:hal:papers:halshs-00113856_v1&r=pub |
| By: | Makdissi, Paul (GREDI (Université de Sherbrooke)); Mussard, Stéphane (CEPS/INSTEAD, GREDI, GEREM) |
| Abstract: | In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures. This confers decision makers the ability to perform within-group transfers as well as between-group transfers to reduce poverty in particular groups or to obtain an overall poverty alleviation. Between-group transfers are implemented in order to introduce a fairness element into the indirect tax framework, allowing to test for the robustness of reducing-tax reforms, for any order of stochastic dominance. |
| Keywords: | CD-curve; Redistribution ; Stochastic dominance ; Tax reforms |
| JEL: | D63 H20 |
| Date: | 2006–10 |
| URL: | http://d.repec.org/n?u=RePEc:irs:iriswp:2006-10&r=pub |