Putting firms into optimal tax theory

American Economic Review

Volumn 96, Issue 2, 2006, Pages 130-134

  Kopczuk, Wojciech ^a   Slemrod, Joel ^b  

^a 1022 International Affairs Building ^*  (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33744509149     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/000282806777212585     Document Type: Conference Paper

References (7)

1. Bird, Richard M. "Why Tax Corporations?" Department of Finance Canada, Technical Committee on Business Taxation Working Papers: No. 1996-02, 1996.
2. Bovenberg, A. Lans and Goulder, Lawrence H. "Optimal Environmental Taxation in the Presence of Other Taxes: General-Equilibrium Analyses." American Economic Review, 1996, 86(4), pp. 985-1000.
3. Diamond, Peter A. and Mirrlees, James A. "Optimal Taxation and Public Production I: Production Efficiency." American Economic Review, 1971, 61(1), pp. 8-27.
4. Heller, Walter P. and Shell, Karl. "On Optimal Taxation with Costly Administration." American Economic Review, 1974 (Papers and Proceedings), 64(2), pp. 338-45.
5. Plumley, Alan. Overview of the federal tax gap. Washington, DC: U.S. Department of the Treasury, Internal Revenue Service, NHQ Office of Research, 2004.
6. President's Advisory Panel on Federal Tax Reform. Simple, fair, and pro-growth: Proposal to fix America's tax system. Washington, DC: U.S. Government Printing Office, 2005.
7. Slemrod, Joel and Yitzhaki, Shlomo. "The Costs of Taxation and the Marginal Efficiency Cost of Funds." International Monetary Fund Staff Papers, 1996, 43(1), pp. 172-98.