-
1
-
-
0346040748
-
Introduction
-
H. J. Aaron and W. G. Gale (eds), Washington DC: Brookings Institution Press
-
Aaron, H. J. and Gale, W. G. (1996a), 'Introduction', in H. J. Aaron and W. G. Gale (eds), Economic Effects of Fundamental Tax Reform, Washington DC: Brookings Institution Press.
-
(1996)
Economic Effects of Fundamental Tax Reform
-
-
Aaron, H.J.1
Gale, W.G.2
-
3
-
-
0011701216
-
Optimal linear income taxation with general equilibrium effects on wages
-
Allen, F. (1982), Optimal linear income taxation with general equilibrium effects on wages', Journal of Public Economics, vol. 17, pp. 135-43.
-
(1982)
Journal of Public Economics
, vol.17
, pp. 135-143
-
-
Allen, F.1
-
4
-
-
0038877944
-
Channels of interstate risk sharing: United States 1963-1990
-
Asdrubali, P., Sørensen, B. E. and Yosha, O. (1996), 'Channels of interstate risk sharing: United States 1963-1990', Quarterly Journal of Economics, vol. 111, pp. 1081-110.
-
(1996)
Quarterly Journal of Economics
, vol.111
, pp. 1081-1110
-
-
Asdrubali, P.1
Sørensen, B.E.2
Yosha, O.3
-
5
-
-
0002843501
-
Tax reform, capital allocation, efficiency and growth
-
H. J. Aaron and W. G. Gale (eds), Washington DC: Brookings Institution Press
-
Auerbach, A. J. (1996), Tax reform, capital allocation, efficiency and growth', in H. J. Aaron and W. G. Gale (eds), Economic Effects of Fundamental Tax Reform, Washington DC: Brookings Institution Press.
-
(1996)
Economic Effects of Fundamental Tax Reform
-
-
Auerbach, A.J.1
-
6
-
-
0001851596
-
Generational accounting: A meaningful way to evaluate fiscal policy
-
_, Gokhale, J. and Kotlikoff, L. J. (1994), 'Generational accounting: a meaningful way to evaluate fiscal policy', Journal of Economic Perspectives, vol. 8, pp. 73-94.
-
(1994)
Journal of Economic Perspectives
, vol.8
, pp. 73-94
-
-
Gokhale, J.1
Kotlikoff, L.J.2
-
7
-
-
0000801478
-
The economic effects of the Tax Reform Act of 1986
-
_ and Slemrod, J. (1997), 'The economic effects of the Tax Reform Act of 1986', Journal of Economic Literature, vol. 35, pp. 589-632.
-
(1997)
Journal of Economic Literature
, vol.35
, pp. 589-632
-
-
Slemrod, J.1
-
9
-
-
0028793077
-
Fiscal flows in the United States and Canada: Lessons for monetary union in Europe
-
Bayoumi, T. and Masson, P. R. (1995), 'Fiscal flows in the United States and Canada: lessons for monetary union in Europe', European Economic Review, vol. 39, pp. 253-74.
-
(1995)
European Economic Review
, vol.39
, pp. 253-274
-
-
Bayoumi, T.1
Masson, P.R.2
-
12
-
-
0001383551
-
Optimal taxation of capital income in general equilibrium with finite lives
-
Chamley, C. (1986), Optimal taxation of capital income in general equilibrium with finite lives', Econometrica, vol. 54, pp. 607-22.
-
(1986)
Econometrica
, vol.54
, pp. 607-622
-
-
Chamley, C.1
-
13
-
-
0000972316
-
Fiscal externalities and the design of intergovernmental grants
-
Dahlby, B. (1996), 'Fiscal externalities and the design of intergovernmental grants', International Tax and Public Finance, vol. 3, pp. 397-412.
-
(1996)
International Tax and Public Finance
, vol.3
, pp. 397-412
-
-
Dahlby, B.1
-
14
-
-
0002979266
-
Optimal taxation and public production
-
Diamond, P. and Mirrlees, J. (1971), Optimal taxation and public production', American Economic Review, vol. 81, pp. 8-27 and 261-78.
-
(1971)
American Economic Review
, vol.81
-
-
Diamond, P.1
Mirrlees, J.2
-
15
-
-
0002101383
-
The earned income tax credit and transfer programs: A study of labor market and program participation
-
J. M. Poterba (ed.)
-
Dickert, S., Houser, S. and Scholz, J. K. (1995), 'The earned income tax credit and transfer programs: a study of labor market and program participation', in J. M. Poterba (ed.), Tax Policy and the Economy, vol. 9, pp. 1-50.
-
(1995)
Tax Policy and the Economy
, vol.9
, pp. 1-50
-
-
Dickert, S.1
Houser, S.2
Scholz, J.K.3
-
16
-
-
0039271345
-
Distributional effects of adopting a National Retail Sales Tax
-
Feenberg, D., Mitrusi, A. W. and Poterba, J. M. (1997), 'Distributional effects of adopting a National Retail Sales Tax', Tax Policy and the Economy, vol. 11.
-
(1997)
Tax Policy and the Economy
, vol.11
-
-
Feenberg, D.1
Mitrusi, A.W.2
Poterba, J.M.3
-
17
-
-
0002451554
-
Shared tax sources in a Leviathan model of federalism
-
Flowers, M. (1988), 'Shared tax sources in a Leviathan model of federalism'. Public Finance Quarterly, vol. 16, pp. 67-77.
-
(1988)
Public Finance Quarterly
, vol.16
, pp. 67-77
-
-
Flowers, M.1
-
18
-
-
0347650859
-
What can America learn from the British tax system?
-
this issue
-
Gale, W. G. (1997), 'What can America learn from the British tax system?'. Fiscal Studies, this issue, pp. 341-69.
-
(1997)
Fiscal Studies
, pp. 341-369
-
-
Gale, W.G.1
-
19
-
-
0346485261
-
Distributional effects of fundamental tax reform
-
H. J. Aaron and W. G. Gale (eds), Washington DC: Brookings Institution Press
-
_, Houser, S. and Scholz, J. K. (1996), 'Distributional effects of fundamental tax reform', in H. J. Aaron and W. G. Gale (eds), Economic Effects of Fundamental Tax Reform, Washington DC: Brookings Institution Press.
-
(1996)
Economic Effects of Fundamental Tax Reform
-
-
Houser, S.1
Scholz, J.K.2
-
20
-
-
0009071996
-
Distributional implications of introducing a broad-based consumption tax
-
Gentry, W. M. and Hubbard, R. G. (1996), 'Distributional implications of introducing a broad-based consumption tax'. Tax Policy and the Economy, vol. 11.
-
(1996)
Tax Policy and the Economy
, vol.11
-
-
Gentry, W.M.1
Hubbard, R.G.2
-
21
-
-
0010724427
-
Do we collect any revenue from taxing capital income?
-
Gordon, R. and Slemrod, J. (1986), 'Do we collect any revenue from taxing capital income?', Tax Policy and the Economy, vol. 2, pp. 88-130.
-
(1986)
Tax Policy and the Economy
, vol.2
, pp. 88-130
-
-
Gordon, R.1
Slemrod, J.2
-
22
-
-
0011551354
-
-
New York: McGraw-Hill
-
Hall, R. and Rabushka, A. (1983), Low Tax, Simple Tax, Flat Tax, New York: McGraw-Hill.
-
(1983)
Low Tax, Simple Tax, Flat Tax
-
-
Hall, R.1
Rabushka, A.2
-
24
-
-
0000872034
-
The flypaper effect
-
Hines, J. R. Jr and Thaler, R. H. (1995), 'The flypaper effect', Journal of Economic Perspectives, vol. 9, pp. 217-26.
-
(1995)
Journal of Economic Perspectives
, vol.9
, pp. 217-226
-
-
Hines Jr., J.R.1
Thaler, R.H.2
-
26
-
-
3042864015
-
-
Cmnd 8456, London: HMSO
-
_ (1982), Corporation Tax, Cmnd 8456, London: HMSO.
-
(1982)
Corporation Tax
-
-
-
27
-
-
0005427157
-
Promoting work through the EITC
-
Holtzblatt, J., McCubbin, J. and Gillette, R. (1994), 'Promoting work through the EITC', National Tax Journal, vol. 47, pp. 591-607.
-
(1994)
National Tax Journal
, vol.47
, pp. 591-607
-
-
Holtzblatt, J.1
McCubbin, J.2
Gillette, R.3
-
28
-
-
0039231412
-
Optimal non-linear income taxation for the alleviation of income-poverty
-
Kanbur, R., Keen, M. J. and Tuomala, M. (1994), Optimal non-linear income taxation for the alleviation of income-poverty', European Economic Review, vol. 38, pp. 1613-32.
-
(1994)
European Economic Review
, vol.38
, pp. 1613-1632
-
-
Kanbur, R.1
Keen, M.J.2
Tuomala, M.3
-
32
-
-
6244299740
-
The future of value-added tax in the European Union
-
_ and Smith, S. (1996), 'The future of value-added tax in the European Union', Economic Policy, no. 23, pp. 373-411 and 419-20.
-
(1996)
Economic Policy
, vol.23
, pp. 373-411
-
-
Smith, S.1
-
33
-
-
0003317896
-
Savings and taxation
-
G. M. Heal and G. A. Hughes (eds), London: Allen and Unwin
-
King, M. (1980), 'Savings and taxation', in G. M. Heal and G. A. Hughes (eds), Public Policy and the Tax System, London: Allen and Unwin.
-
(1980)
Public Policy and the Tax System
-
-
King, M.1
-
34
-
-
0030211010
-
Tax progression is good for employment in popular models of trade union behaviour
-
Koskela, E. and Vilmunen, J. (1996), 'Tax progression is good for employment in popular models of trade union behaviour'. Labour Economics, vol. 3, pp. 65-80.
-
(1996)
Labour Economics
, vol.3
, pp. 65-80
-
-
Koskela, E.1
Vilmunen, J.2
-
35
-
-
0010712836
-
The rise of social spending, 1880-1930
-
Lindert, P. (1994), 'The rise of social spending, 1880-1930', Explorations in Economic History, vol. 31, pp. 1-37.
-
(1994)
Explorations in Economic History
, vol.31
, pp. 1-37
-
-
Lindert, P.1
-
36
-
-
0029684673
-
What limits social spending?
-
_ (1996), 'What limits social spending?', Explorations in Economic History, vol. 33, pp. 1-34.
-
(1996)
Explorations in Economic History
, vol.33
, pp. 1-34
-
-
-
37
-
-
12944327413
-
Supply-side economics: An analytical review
-
Lucas, R. E. Jr (1990), 'Supply-side economics: an analytical review', Oxford Economic Papers, vol.42, pp. 293-316.
-
(1990)
Oxford Economic Papers
, vol.42
, pp. 293-316
-
-
Lucas Jr., R.E.1
-
40
-
-
0347302157
-
-
mimeo, Stanford University
-
_ (1997), 'Tax reform in Kazakhstan', mimeo, Stanford University.
-
(1997)
Tax Reform in Kazakhstan
-
-
-
42
-
-
0001314915
-
A rational theory of the size of government
-
Meltzer, A. H. and Richard, S. F. (1981), 'A rational theory of the size of government', Journal of Political Economy, vol. 89, pp. 914-27.
-
(1981)
Journal of Political Economy
, vol.89
, pp. 914-927
-
-
Meltzer, A.H.1
Richard, S.F.2
-
43
-
-
0000379734
-
The American retail sales tax: Considerations on their structure, operations and potential as a foundation for a federal sales tax
-
Mikesell, J. L. (1997), 'The American retail sales tax: considerations on their structure, operations and potential as a foundation for a federal sales tax', National Tax Journal, vol. 50, pp. 149-65.
-
(1997)
National Tax Journal
, vol.50
, pp. 149-165
-
-
Mikesell, J.L.1
-
44
-
-
40749147831
-
An exploration in the theory of optimum income taxation
-
Mirrlees, J. A. (1971), 'An exploration in the theory of optimum income taxation', Review of Economic Studies, vol. 38, pp. 175-208.
-
(1971)
Review of Economic Studies
, vol.38
, pp. 175-208
-
-
Mirrlees, J.A.1
-
45
-
-
0007244986
-
Would tax evasion and tax avoidance undermine a national retail sales tax?
-
Murray, M. N. (1997), 'Would tax evasion and tax avoidance undermine a national retail sales tax?', National Tax Journal, vol. 50, pp. 167-82.
-
(1997)
National Tax Journal
, vol.50
, pp. 167-182
-
-
Murray, M.N.1
-
46
-
-
0001543081
-
Optimality, free mobility and the regional authority in a federation
-
Myers, G. (1990), 'Optimality, free mobility and the regional authority in a federation', Journal of Public Economics, vol. 43, pp. 107-21.
-
(1990)
Journal of Public Economics
, vol.43
, pp. 107-121
-
-
Myers, G.1
-
47
-
-
0001366026
-
Searching for Leviathan
-
Oates, W. E. (1985), 'Searching for Leviathan', American Economic Review, vol. 79, pp. 578-83.
-
(1985)
American Economic Review
, vol.79
, pp. 578-583
-
-
Oates, W.E.1
-
49
-
-
0001875594
-
Altruism, jealousy and the theory of optimal non-linear taxation
-
Oswald, A. J. (1983), 'Altruism, jealousy and the theory of optimal non-linear taxation', Journal of Public Economics, vol. 20, pp. 77-87.
-
(1983)
Journal of Public Economics
, vol.20
, pp. 77-87
-
-
Oswald, A.J.1
-
50
-
-
84909565555
-
The growth of government
-
Peltzman, S. (1980), 'The growth of government', Journal of Law and Economics, vol. 23, pp. 209-88.
-
(1980)
Journal of Law and Economics
, vol.23
, pp. 209-288
-
-
Peltzman, S.1
-
51
-
-
21844527365
-
Why are taxes so high in egalitarian societies?
-
Persson, M. (1995), 'Why are taxes so high in egalitarian societies?', Scandinavian Journal of Economics, vol. 97, pp. 569-80.
-
(1995)
Scandinavian Journal of Economics
, vol.97
, pp. 569-580
-
-
Persson, M.1
-
52
-
-
0028591926
-
Is inequality harmful for growth?
-
Persson, T. and Tabellini, G. (1994), 'Is inequality harmful for growth?', American Economic Review, vol. 84, pp. 600-21.
-
(1994)
American Economic Review
, vol.84
, pp. 600-621
-
-
Persson, T.1
Tabellini, G.2
-
53
-
-
0347302156
-
How much is a transfer payment worth to a rural worker?
-
Ravallion, M. (1984), 'How much is a transfer payment worth to a rural worker?', Oxford Economic Papers, vol. 36, pp. 478-89.
-
(1984)
Oxford Economic Papers
, vol.36
, pp. 478-489
-
-
Ravallion, M.1
-
55
-
-
0001926610
-
Fiscal federalism and optimum currency areas: Evidence for Europe from the United States
-
M. Canzoneri, V. Grilli and P. R. Massen (eds), Cambridge: Cambridge University Press
-
Sala-i-Martin, X. and Sachs, J. (1992), 'Fiscal federalism and optimum currency areas: evidence for Europe from the United States', in M. Canzoneri, V. Grilli and P. R. Massen (eds), Establishing a Central Bank: Issues in Europe and Lessons from the US, Cambridge: Cambridge University Press.
-
(1992)
Establishing a Central Bank: Issues in Europe and Lessons from the US
-
-
Sala-i-Martin, X.1
Sachs, J.2
-
56
-
-
0000106249
-
The earned income tax credit: Participation, compliance and antipoverty effectiveness
-
Scholz, J. K. (1994), 'The earned income tax credit: participation, compliance and antipoverty effectiveness', National Tax Journal, vol. 47, pp. 63-87.
-
(1994)
National Tax Journal
, vol.47
, pp. 63-87
-
-
Scholz, J.K.1
-
57
-
-
0029731232
-
In-work benefits in the United States: The earned income tax credit
-
_ (1996), 'In-work benefits in the United States: the earned income tax credit', Economic Journal, vol. 106, pp. 156-69.
-
(1996)
Economic Journal
, vol.106
, pp. 156-169
-
-
-
58
-
-
0347932231
-
Why taxes matter: Reagan's accelerated cost recovery system and the US trade deficit
-
Sinn, H.-W. (1985), 'Why taxes matter: Reagan's accelerated cost recovery system and the US trade deficit', Economic Policy, vol. 1, pp. 240-50.
-
(1985)
Economic Policy
, vol.1
, pp. 240-250
-
-
Sinn, H.-W.1
-
59
-
-
0009021185
-
Which is the simplest tax system of them all?
-
H. J. Aaron and W. G. Gale (eds), Washington DC: Brookings Institution Press
-
Slemrod, J. (1996), 'Which is the simplest tax system of them all?', in H. J. Aaron and W. G. Gale (eds), Economic Effects of Fundamental Tax Reform, Washington DC: Brookings Institution Press.
-
(1996)
Economic Effects of Fundamental Tax Reform
-
-
Slemrod, J.1
-
60
-
-
3042862091
-
Federal fiscal arrangements in Canada: An analysis of incentives
-
Smart, M. and Bird, R. (1996), 'Federal fiscal arrangements in Canada: an analysis of incentives', University of Toronto, International Centre for Tax Studies, Discussion Paper no. 8.
-
(1996)
University of Toronto, International Centre for Tax Studies, Discussion Paper No. 8
-
-
Smart, M.1
Bird, R.2
-
61
-
-
34249769943
-
From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries
-
Sørensen, P. B. (1994), 'From the global income tax to the dual income tax: recent tax reforms in the Nordic countries', International Tax and Public Finance, vol. 1, pp. 57-79.
-
(1994)
International Tax and Public Finance
, vol.1
, pp. 57-79
-
-
Sørensen, P.B.1
-
62
-
-
0038023676
-
-
London: Macmillan Press, forthcoming
-
_ (ed.) (1997), Tax Policy in the Nordic Countries, London: Macmillan Press, forthcoming.
-
(1997)
Tax Policy in the Nordic Countries
-
-
-
64
-
-
0346671577
-
The tax system of the United States
-
5 December
-
Stotsky, J. G. and Sunley, E. M. (1994), 'The tax system of the United States', Tax Notes International, vol. 9, 5 December, pp. 1755-83.
-
(1994)
Tax Notes International
, vol.9
, pp. 1755-1783
-
-
Stotsky, J.G.1
Sunley, E.M.2
-
66
-
-
0005392725
-
The possibility of a British Earned Income Tax Credit
-
this issue
-
Walker, R. and Wiseman, M. (1997), 'The possibility of a British Earned Income Tax Credit', Fiscal Studies, this issue, pp. 401-26.
-
(1997)
Fiscal Studies
, pp. 401-426
-
-
Walker, R.1
Wiseman, M.2
-
67
-
-
0040919555
-
An estimate of the welfare gain from fiscal equalization
-
Watson, W. G. (1986), 'An estimate of the welfare gain from fiscal equalization', Canadian Journal of Economics, vol. 19, pp. 298-308.
-
(1986)
Canadian Journal of Economics
, vol.19
, pp. 298-308
-
-
Watson, W.G.1
-
68
-
-
0005427161
-
Designing and implementing in-work benefits
-
Whitehouse, E. (1996), 'Designing and implementing in-work benefits', Economic Journal, vol. 106, pp. 130-41.
-
(1996)
Economic Journal
, vol.106
, pp. 130-141
-
-
Whitehouse, E.1
|