Katherine Cuff
Biographic Data
| ID | 6471640 |
|---|---|
| NAME | Katherine Cuff |
| GIVEN NAMES | Katherine |
| FAMILY NAME | Cuff |
| SIGNATURE | CUFF K |
| AFFILIATIONS | McMaster University |
| ORCID | 0000-0001-5643-7285 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 2 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2003 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 1 |
A Tax Reform Approach to Commodity Taxation with Families
We show that the optimality of uniform commodity taxation applies in a family setting when individuals live in two-adult families and take some decisions collectively. Allowing for household decisions to include intra-family redistribution, family production and public goods, uniform commodity taxation Pareto dominates differential commodity tax-ation when preferences are weakly separable and quasi-homothetic in goods and individual income taxati…
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
Tax Evasion and Firm Survival in Competitive Markets
Tax Evasion and Firm Survival in Competitive Markets illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author the †̃displacement loss from taxationâ€TM, and rivals in size the Harberger triangle loss f…
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
Tax Evasion and Firm Survival in Competitive Markets
Tax Evasion and Firm Survival in Competitive Markets illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author the †̃displacement loss from taxationâ€TM, and rivals in size the Harberger triangle loss f…
Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes
We respond to concerns raised by Kesselman (2018) about our illustrative proposal on how to finance and implement a basic income guarantee (BIG) in Canada (Boadway, Cuff, and Koebel forthcoming). We demonstrate how our proposal could be adjusted to mitigate Kesselman’s main concern of high marginal effective tax rates (METRs) and argue that the incentive effects, redistribution consequences, and public opposition are not as detrimental as Kesselm…
A Tax Reform Approach to Commodity Taxation with Families
We show that the optimality of uniform commodity taxation applies in a family setting when individuals live in two-adult families and take some decisions collectively. Allowing for household decisions to include intra-family redistribution, family production and public goods, uniform commodity taxation Pareto dominates differential commodity tax-ation when preferences are weakly separable and quasi-homothetic in goods and individual income taxati…
Economics (3 works) · Public economics (3 works) · Business (2 works) · Corporate Taxation and Avoidance (2 works) · Fiscal Policy and Economic Growth (2 works) · Gender, Labor, and Family Dynamics (2 works) · Market economy (2 works) · Monetary economics (2 works) · Basic income (1 work) · Biology (1 work)