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[PEN-L:4721] NEW PUBLIC ECONOMICS ABSTRACTING JOURNAL - Working Paper Series





      Colleagues -- If you have any comments -- good or bad --
      please contact Michael_Jensen@xxxxxxxx, Martin_Feldstein
      @SSRN.Com or me. ;-) Enjoy.  Wayne
     ____________________________________________________________

         P U B L I C   E C O N O M I C S   A B S T R A C T S

                        Working Paper Series

                  Volume 1 Number 1: June 18, 1996


     Publisher:     The Economics Research Network (ERN)

                    a division of
                    Social Science Electronic Publishing, Inc.,
                    (SSEP, Inc.) and Social Science Research
                    Network (SSRN)


     Copyright:     SSEP, Inc. 1996. All rights reserved.


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     T  A  B  L  E   of   C  O  N  T  E  N  T  S
     ____________________________________________________________


     "Social Security Privatization: A Structure For Analysis"

          OLIVIA S. MITCHELL      University of Pennsylvania and
                                  NBER
          STEPHEN P. ZELDES       University of Pennsylvania and
                                  NBER


     "Private Income Transfers and Market Incentives"

          RALPH CHAMI             University of Notre Dame


     "Internationally Mobile Firms and Tax Policy"

          GUTTORM SCHJELDERUP     Norwegian School of Economics
                                  and Business Admin.
          KARE P. HAGEN           Norwegian School of Economics
                                  and Business Admin.
          PETTER OSMUNDSEN        Norwegian School of Economics
                                  and Business Admin.


     "Post-War British Economic Growth and the Legacy of Keynes"

          THOMAS F. COOLEY        University of Rochester
          LEE E. OHANIAN          University of Pennsylvania


     "Social Insurance, Incentives and Risk Taking"

          HANS-WERNER SINN        University of Munich


     "Reflections on Ricardian Equivalence"

          ROBERT J. BARRO         Harvard University and NBER

     ____________________________________________________________

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     ____________________________________________________________

     W O R K I N G  Paper Abstracts


     "Social Security Privatization: A Structure For Analysis"

     BY:  OLIVIA S. MITCHELL
             University of Pennsylvania and NBER
          STEPHEN P. ZELDES
             University of Pennsylvania and NBER

           Paper ID: NBER Working Paper 5512
           Date:     March 1996

           Contact:  Olivia S. Mitchell
           E-Mail:   mitchelo@xxxxxxxxxxxxxxxxx
           Postal:   Department of Insurance & Risk Management,
                     3641 Locust Walk, #304, The Wharton School,
                     University of Pennsylvania, Philadelphia, PA
                     19104-6218
           Phone:    Not Available
           Fax:      Not Available
           ERN Ref:  PUBLIC:WPS96-101

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           the Working Papers Series are also available. For more
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           are available to corporate contributors free of charge.

     This paper identifies the key economic issues that must be
     addressed in the debate over a privatized social security
     system. We examine a two-pillar plan. The first pillar would
     consist of a demogrant: a small indexed pension of the same
     dollar amount for all retirees who had contributed to the
     system over a full lifetime of work. The second pillar would
     consist of a fully-funded individual defined-contribution
     account, financed by payroll taxes, held in financial
     institutions, and directed by participants. We explore how
     such a system would affect the risks households face, how it
     would alter the distribution of income, and how it might
     influence household behavior, including incentives to work
     and save, and portfolio choices. We also examine
     macroeconomic issues: how the transition to a private plan
     would occur, and what the likely effects would be on national
     saving. We conclude that a two-pillar system offers several
     positive features, namely a reduction in political risk, an
     increase in household portfolio choice, and improved work
     incentives. Disadvantages include less redistributiveness and
     national risk sharing, and increased administrative costs.

     JEL Classification: H55, L33

     __________________


     "Private Income Transfers and Market Incentives"

     BY:  RALPH CHAMI
             University of Notre Dame

           Date:     April 1996

           Contact:  Ralph Chami
           E-Mail:   relchami@xxxxxxxxxxxxxxxxxx
           Postal:   Department of Finance and Business Economics,
                     University of Notre Dame, Notre Dame, IN
                     46556
           Phone:    (219) 631-8672
           Fax:      (219) 631-5255
           ERN Ref:  PUBLIC:WPS96-102

     This paper introduces labor supply considerations and labor
     earnings uncertainty into a parent-child framework in the
     presence of "merit goods". I investigate the implications of
     various parental bequest rules on the effort decisions of the
     offspring, where the parent cannot perfectly observe her
     child's market activities. The asymmetry in information and
     preferences gives rise to a moral hazard problem, and as a
     result, the parent may not fully insure her child because the
     source of risk is not entirely exogenous. However, the
     child's effort is higher in the case with a merit good and
     parental transfers than in the case without a merit good. On
     the other hand, certain empirically observed bequest rules
     provide disincentives for high effort, even in the presence
     of a merit good. As a result, proper incentives together with
     a merit good are needed. Finally, the model raises
     interesting issues regarding wealth mobility and public
     policy.

     JEL Classification: D1, D64, D82

     __________________


     "Internationally Mobile Firms and Tax Policy"

     BY:  GUTTORM SCHJELDERUP
             Norwegian School of Economics and Business Admin.
          KARE P. HAGEN
             Norwegian School of Economics and Business Admin.
          PETTER OSMUNDSEN
             Norwegian School of Economics and Business Admin.

           Paper ID: CES Working Paper No. 96
           Date:     November 1995

           Contact:  Guttorm Schjelderup
           E-Mail:   guttorm.schjelderup@xxxxxx
           Postal:   Institute of Economics, Norwegian School of
                     Economics and Business Administration,
                     Helleveien 30, 5035 Bergen-Sandviken, Norway
           Phone:    47-55-959238
           Fax:      47-55-959543
           ERN Ref:  PUBLIC:WPS96-103

     This paper attempts to analyze how the government from a
     social point of view should handle firms that demand
     preferential tax treatment on grounds of being
     internationally mobile. A revelation mechanism is constructed
     taking into account that migration decisions by firms have
     negative fiscal effects and also affect national industrial
     clusters. Some important and seemingly counter intuitive
     results are: (1) Information rent is acquired by immobile
     (inefficient) firms; (2) The optimal allocation is
     implementable within the framework of a corporate income tax
     system, where mobile firms will self-select more unfavorable
     depreciation allowances as compared to immobile firms; and
     (3) In relative terms, the immobile sector will expand at the
     expense of the mobile sector.

     JEL Classification: H25, F22

     __________________


     "Post-War British Economic Growth and the Legacy of Keynes"

     BY:  THOMAS F. COOLEY
             University of Rochester
          LEE E. OHANIAN
             University of Pennsylvania

           Paper ID: Simon School Working Paper MP 95-04
           Date:     Undated

           Contact:  Thomas F. Cooley
           E-Mail:   Cooleyto@xxxxxxxxxxxxxxxxxxxxxx
           Postal:   W.E. Simon Graduate School of Business,
                     University of Rochester, Rochester, NY 14627
           Phone:    (716) 275-8380
           Fax:      Not Available
           ERN Ref:  PUBLIC:WPS96-104

           PAPER REQUESTS:  Contact the Office of Public
           Affairs/Working Papers Office, William E. Simon
           Graduate School of Business Administration, University
           of Rochester, 20352 Carol G. Simon Hall, Rochester, NY
           14627.  Phone: (716) 275-8378.  Fax: (716) 275-9331.
           E-Mail: McWilliams@xxxxxxxxxxxxxxxxxxxxxx

     The policies used by Britain to finance World War II
     represented a dramatic departure from the policies used to
     finance earlier wars and were very different from the
     policies used by the United States. Britain relied much more
     heavily on the taxation of factor incomes. In this paper we
     describe the magnitude of the public finance problem faced by
     Britain and examine the origins of the fiscal policies that
     were adopted. We analyze these policies using the perspective
     of an endogenous growth model. We use the model to contrast
     the policies actually used with tax smoothing policies and
     the policies advocated by John Maynard Keynes.

     JEL Classification: H56, N44

     __________________


     "Social Insurance, Incentives and Risk Taking"

     BY:  HANS-WERNER SINN
             University of Munich

           Paper ID: CES Working Paper No. 102
           Date:     January 1996

           Contact:  Hans-Werner Sinn
           E-Mail:   office@xxxxxxxxxxxxxxxxxxxxxxx
           Postal:   CES, University of Munich, Schackstrasse 4,
                     80539 Munich, Germany
           Phone:    ++49-89-2180-2748
           Fax:      ++49-89-397303
           ERN Ref:  PUBLIC:WPS96-105

     From the perspective of parents, redistributive taxation can
     be seen as social insurance for their children, for which no
     private alternative exists. Because private insurance comes
     too late during a person's life, it cannot cover the same
     risks as social insurance. Empirically, 85% of social
     insurance covers risks for which no private insurance would
     have been available. Redistributive taxation can be
     efficiency enhancing, because it creates safety and because
     it stimulates income generating risk taking. However, it
     also brings about detrimental moral hazard effects. Both the
     enhancement of risk taking and the moral hazard effects tend
     to increase the inequality in the economy, and, under
     constant returns to risk taking, this increase is likely to
     be strong enough even to make the net-of-tax income
     distribution more unequal. Optimal redistributive taxation
     will either imply that the pie becomes bigger when there is
     less inequality in pre-tax incomes or that more
     redistribution creates more post-tax inequality. The welfare
     state will encounter severe risks when free migration of
     people, goods, and factors of production becomes possible.
     Basing redistributive taxation on a nationality principle may
     help overcome some of these risks.

     JEL Classification: H2

     __________________


     "Reflections on Ricardian Equivalence"

     BY:  ROBERT J. BARRO
             Harvard University and NBER

           Paper ID: NBER Working Paper 5502
           Date:     March 1996

           Contact:  Robert J. Barro
           E-Mail:   barro@xxxxxxxxxxxxxxxxx
           Postal:   Department of Economics, Littauer Center 120,
                     Harvard University, Cambridge, MA 02138
           Phone:    Not Available
           Fax:      Not Available
           ERN Ref:  PUBLIC:WPS96-106

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           e-mail at orders@xxxxxxxxxxxxxxxx, by telephone (617-
           868-3900), or by fax (617-868-2742). Written requests
           for working papers can be made to Working Papers, NBER,
           1050 Massachusetts Ave., Cambridge, MA 02138.

           The NBER Working Papers are available at $5.00 a copy
           (plus $10.00 per order for all locations outside the
           continental U.S.). Full or partial subscriptions for
           the Working Papers Series are also available. For more
           information contact subs@xxxxxxxxxxxxxxxx or
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           are available to corporate contributors free of charge.

     The Ricardian equivalence proposition for public debt in my
     1974 JPE paper is related to the discussions in Ricardo's
     Funding System, Smith's Wealth of Nations, and a number of
     treatments in macroeconomics from the 1950s to the 1970s.
     Useful extensions of the basic invariance proposition involve
     tax smoothing (in the context of distorting taxation) and the
     determinants of the maturity and other characteristics of the
     debt structure (in an environment of uncertainty).

     JEL Classification: H63, H2

     ____________________________________________________________

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     A D V I S O R Y   B O A R D

     PUBLIC ECONOMICS ABSTRACTS


     A. B. ATKINSON
       Warden, Nuffield College, Oxford; Editor, Journal of
       Public Economics.

     ALAN AUERBACH
       Robert D. Burch Prof. of Economics and Law and Director,
       Burch Center for Tax Policy and Public Finance, U. of
       California, Berkeley.

     PETER DIAMOND
       Paul A. Samuelson Prof. of Economics, Massachusetts
       Institute of Technology.

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       George F. Baker Prof. of Economics, Harvard U; President,
       NBER.

     DON FULLERTON
       Addison Baker Duncan Centennial Prof. of Economics,
       U. of Texas at Austin.

     ROGER GORDON
       Prof. of Economics, U. of Michigan; Co-Editor, Journal
       of Public Economics.

     MARK H.MOORE
       Daniel and Florence Guggenheim Prof. of Criminal Justice
       Policy and Management, Kennedy School of Government,
       Harvard U.

     JAMES POTERBA
       Mitsui Prof. of Economics, Massachusetts Institute of
       Technology; Program Director in Public Economics, NBER;
       Co-Editor, Journal of Public Economics.

     HARVEY S. ROSEN
       John L. Weinberg Prof. of Economics and Business
       Policy and Co-Director of the Center for Economic Policy
       Studies at Princeton U.

     JOHN SHOVEN
       Dean of Humanities and Sciences and Charles R. Schwab Prof.
       of Economics, Stanford U.

     HANS-WERNER SINN
       Prof. of Economics and Public Finance, Director of CES,
       U. of Munich. Editor, Economic Policy, Finanzarchiv,
       Beitr=E4ge zur Finanzwissenschaft.

     JOEL SLEMROD
       Paul W. McCracken Collegiate Prof. of Business Economics
       and Public Policy and Director of the Office of Tax Policy
       Research, U. of Michigan.  Editor, National Tax Journal.

     JOHN WHALLEY
       Prof. of Economics, and Director, Centre for the Study of
       International Economic Relations, U. of Western Ontario,
       Canada; and Prof. of International and Development
       Economics, and Director, Development and International
       Economic Research Centre, U. of Warwick, England.

     MARK WOLFSON
       Dean Witter Prof., Graduate School of Business, Stanford U.

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