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    题名: The welfare effect of income tax deductions for losses as insurance: Insured- versus insurer-sided adverse selection
    作者: Wu, T.C.M.;Yang, C.C.
    楊建成
    贡献者: 財政系
    日期: 2012
    上传时间: 2015-05-14 17:38:23 (UTC+8)
    摘要: Kaplow (1992) shows in a complete-information environment that allowing income tax deductions for losses as partial insurance is undesirable in the presence of private insurance markets. This paper elaborates on Kaplow's finding by studying two extreme types of asymmetric information structures in private insurance markets: Either the insured or insurers possess superior information. It is shown that our derived result is consistent with Kaplow's if the insured have superior information; however, Kaplow's negative conclusion with respect to the income tax deduction will be overturned if insurers have superior information instead. A policy implication from our finding is that whether or not to allow an income tax deduction for losses needs to be more refined and, specifically, it should be tailored to the "adverse selection" information structures of private insurance. © 2012 Elsevier B.V.
    關聯: Economic Modelling, 29(6), 2641-2645
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.econmod.2012.08.011
    DOI: 10.1016/j.econmod.2012.08.011
    显示于类别:[財政學系] 期刊論文

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