Optimal tax deductions for net losses under private insurance with an upper limit

Rachel J. Huang, Larry Y. Tzeng

研究成果: 雜誌貢獻期刊論文同行評審

4 引文 斯高帕斯(Scopus)

摘要

Kaplow (1992b) shows that governments should not provide a tax deduction for net losses when a private insurance contract is available. However, his findings rest on the assumption that the private insurance is proportional coverage. We find that Kaplow's conclusions may not hold when the private insurance contract contains an upper limit. The findings of our article show that Kaplow's conclusions are sensitive to the assumption that the insurance contract is available in the private market.

原文???core.languages.en_GB???
頁(從 - 到)883-893
頁數11
期刊Journal of Risk and Insurance
74
發行號4
DOIs
出版狀態已出版 - 12月 2007

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