-
1
-
-
0001516890
-
The structure of indirect taxation and economic efficiency
-
Atkinson, A. B., & Stiglitz, J. (1972). The structure of indirect taxation and economic efficiency. Journal of Public Economics, 1, 97-119.
-
(1972)
Journal of Public Economics
, vol.1
, pp. 97-119
-
-
Atkinson, A.B.1
Stiglitz, J.2
-
2
-
-
0002661989
-
The design of tax structure: Direct versus indirect taxation
-
Atkinson, A. B., & Stiglitz, J. (1976). The design of tax structure: direct versus indirect taxation. Journal of Public Economics, 6, 55-75.
-
(1976)
Journal of Public Economics
, vol.6
, pp. 55-75
-
-
Atkinson, A.B.1
Stiglitz, J.2
-
3
-
-
0002566006
-
The deadweight loss from 'non-neutral' capital income taxation
-
Auerbach, A. J. (1989). The deadweight loss from 'non-neutral' capital income taxation. Journal of Public Economics, 40, 1-36.
-
(1989)
Journal of Public Economics
, vol.40
, pp. 1-36
-
-
Auerbach, A.J.1
-
5
-
-
67649413544
-
Taxation and economic efficiency
-
A. J. Auerbach & M. S. Feldstein Eds, Amsterdam: North-Holland
-
Auerbach, A. J., & Hines, J. R. (2002). Taxation and economic efficiency. In A. J. Auerbach & M. S. Feldstein (Eds.), Handbook of public economics (Vol. 3, pp. 1347-1421). Amsterdam: North-Holland.
-
(2002)
Handbook of public economics
, vol.3
, pp. 1347-1421
-
-
Auerbach, A.J.1
Hines, J.R.2
-
6
-
-
0000157686
-
A theory of the allocation of time
-
Becker, G. S. (1965). A theory of the allocation of time. Economic Journal, 75, 493-517.
-
(1965)
Economic Journal
, vol.75
, pp. 493-517
-
-
Becker, G.S.1
-
7
-
-
33748059534
-
Optimal taxation with consumption time as a leisure or labor substitute
-
Boadway, R., & Gahvari, F. (2006). Optimal taxation with consumption time as a leisure or labor substitute. Journal of Public Economics, 90, 1851-1878.
-
(2006)
Journal of Public Economics
, vol.90
, pp. 1851-1878
-
-
Boadway, R.1
Gahvari, F.2
-
9
-
-
0012255913
-
Optimal environmental taxation in the presence of other taxes: General equilibrium analyses
-
Bovenberg, A. L., & Goulder, L. (1996). Optimal environmental taxation in the presence of other taxes: general equilibrium analyses. American Economic Review, 86, 985-1000.
-
(1996)
American Economic Review
, vol.86
, pp. 985-1000
-
-
Bovenberg, A.L.1
Goulder, L.2
-
10
-
-
0001605619
-
The effects of male and female labour supply on commodity demands
-
Browning, M., & Meghir, C. (1991). The effects of male and female labour supply on commodity demands. Econometrica, 51, 925-951.
-
(1991)
Econometrica
, vol.51
, pp. 925-951
-
-
Browning, M.1
Meghir, C.2
-
11
-
-
0001383551
-
Optimal taxation of capital income in general equilibrium with infinite lives
-
Chamley, C. (1986). Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica, 54, 607-622.
-
(1986)
Econometrica
, vol.54
, pp. 607-622
-
-
Chamley, C.1
-
12
-
-
0000110165
-
Which commodity taxes should supplement the income tax?
-
Christiansen, V. (1984). Which commodity taxes should supplement the income tax? Journal of Public Economics, 24, 195-220.
-
(1984)
Journal of Public Economics
, vol.24
, pp. 195-220
-
-
Christiansen, V.1
-
13
-
-
84963088923
-
Complementarity and the excess burden of taxation
-
Corlett, W. J., & Hague, D. C. (1953). Complementarity and the excess burden of taxation. Review of Economic Studies, 21, 21-30.
-
(1953)
Review of Economic Studies
, vol.21
, pp. 21-30
-
-
Corlett, W.J.1
Hague, D.C.2
-
14
-
-
0001221402
-
A many-person Ramsey tax rule
-
Diamond, P. (1975). A many-person Ramsey tax rule. Journal of Public Economics, 4, 335-342.
-
(1975)
Journal of Public Economics
, vol.4
, pp. 335-342
-
-
Diamond, P.1
-
15
-
-
0002979266
-
Optimal taxation and public production (I)
-
Diamond, P., & Mirrlees, J. (1971). Optimal taxation and public production (I). American Economic Review, 61, 8-27.
-
(1971)
American Economic Review
, vol.61
, pp. 8-27
-
-
Diamond, P.1
Mirrlees, J.2
-
16
-
-
0036686177
-
Optimal taxation in life-cycle economies
-
Erosa, A., & Gervais, M. (2002). Optimal taxation in life-cycle economies. Journal of Economic Theory, 105, 338-369.
-
(2002)
Journal of Economic Theory
, vol.105
, pp. 338-369
-
-
Erosa, A.1
Gervais, M.2
-
17
-
-
0031751769
-
Internationally mobile firms and tax policy
-
Hagen, K. P., Osmundsen, P., & Schjelderup, G. (1998). Internationally mobile firms and tax policy. Journal of International Economics, 45, 77-96.
-
(1998)
Journal of International Economics
, vol.45
, pp. 77-96
-
-
Hagen, K.P.1
Osmundsen, P.2
Schjelderup, G.3
-
18
-
-
0000841351
-
The incidence of the corporation tax
-
Harberger, A. C. (1962). The incidence of the corporation tax. Journal of Political Economy, 70, 215-240.
-
(1962)
Journal of Political Economy
, vol.70
, pp. 215-240
-
-
Harberger, A.C.1
-
19
-
-
34547276802
-
-
Harberger, A. C. (1990). The uniform-tax controversy. In V. Tanzi (Ed.), Public finance, trade, and development (pp. 3-17). Detroit: Wayne State University Press (proceedings of the 44th IIPF congress).
-
Harberger, A. C. (1990). The uniform-tax controversy. In V. Tanzi (Ed.), Public finance, trade, and development (pp. 3-17). Detroit: Wayne State University Press (proceedings of the 44th IIPF congress).
-
-
-
-
20
-
-
0031417133
-
Capital income and profits taxation with foreign ownership of firms
-
Huizinga, H., & Nielsen, S. B. (1997). Capital income and profits taxation with foreign ownership of firms. Journal of International Economics, 42, 149-165.
-
(1997)
Journal of International Economics
, vol.42
, pp. 149-165
-
-
Huizinga, H.1
Nielsen, S.B.2
-
21
-
-
46549094093
-
Redistributive taxation in a simple perfect foresight model
-
Judd, K. (1985). Redistributive taxation in a simple perfect foresight model. Journal of Public Economics, 28, 59-83.
-
(1985)
Journal of Public Economics
, vol.28
, pp. 59-83
-
-
Judd, K.1
-
22
-
-
33646870155
-
Incentives and information exchange in international taxation
-
Keen, M., & Ligthart, J. (2006). Incentives and information exchange in international taxation. International Tax and Public Finance, 13, 163-180.
-
(2006)
International Tax and Public Finance
, vol.13
, pp. 163-180
-
-
Keen, M.1
Ligthart, J.2
-
23
-
-
0344196709
-
Optimum taxation and the allocation of time
-
Kleven, H. J. (2004). Optimum taxation and the allocation of time. Journal of Public Economics, 88, 545-557.
-
(2004)
Journal of Public Economics
, vol.88
, pp. 545-557
-
-
Kleven, H.J.1
-
24
-
-
0033912451
-
Optimal taxation with household production
-
Kleven, H. J., Richter, W., & Sørensen, P. B. (2000). Optimal taxation with household production. Oxford Economic Papers, 52, 584-594.
-
(2000)
Oxford Economic Papers
, vol.52
, pp. 584-594
-
-
Kleven, H.J.1
Richter, W.2
Sørensen, P.B.3
-
25
-
-
0000278889
-
Re-examination of uniform commodity taxes under a non-linear income tax system and its implications for production efficiency
-
Naito, H. (1999). Re-examination of uniform commodity taxes under a non-linear income tax system and its implications for production efficiency. Journal of Public Economics, 71, 165-188.
-
(1999)
Journal of Public Economics
, vol.71
, pp. 165-188
-
-
Naito, H.1
-
27
-
-
0346435202
-
-
NBER Working Paper 6349
-
Piggott, J., & Whalley, J. (1998). VAT base, broadening, self supply, and the informal sector. NBER Working Paper 6349.
-
(1998)
VAT base, broadening, self supply, and the informal sector
-
-
Piggott, J.1
Whalley, J.2
-
29
-
-
0013038269
-
Income tax, commodity tax and environmental policy
-
Pirttilä, J., & Tuomala, M. (1997). Income tax, commodity tax and environmental policy. International Tax and Public Finance, 4, 379-393.
-
(1997)
International Tax and Public Finance
, vol.4
, pp. 379-393
-
-
Pirttilä, J.1
Tuomala, M.2
-
30
-
-
0002007807
-
A contribution to the theory of taxation
-
Ramsey, F. (1927). A contribution to the theory of taxation. Economic Journal, 37, 47-61.
-
(1927)
Economic Journal
, vol.37
, pp. 47-61
-
-
Ramsey, F.1
-
31
-
-
0012939791
-
A theorem on uniform commodity taxation
-
Sadka, E. (1977). A theorem on uniform commodity taxation. Journal of Public Economics, 7, 387-391.
-
(1977)
Journal of Public Economics
, vol.7
, pp. 387-391
-
-
Sadka, E.1
-
32
-
-
0036175625
-
The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes
-
Saez, E. (2002). The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes. Journal of Public Economics, 83, 217-230.
-
(2002)
Journal of Public Economics
, vol.83
, pp. 217-230
-
-
Saez, E.1
-
33
-
-
0345059000
-
Direct or indirect tax instruments for redistribution: Short-run versus long-run
-
Saez, E. (2004). Direct or indirect tax instruments for redistribution: short-run versus long-run. Journal of Public Economics, 88, 503-518.
-
(2004)
Journal of Public Economics
, vol.88
, pp. 503-518
-
-
Saez, E.1
-
35
-
-
0000294729
-
A note on the structure of optimal taxation
-
Sandmo, A. (1974). A note on the structure of optimal taxation. American Economic Review, 64, 701-706.
-
(1974)
American Economic Review
, vol.64
, pp. 701-706
-
-
Sandmo, A.1
-
36
-
-
0002141251
-
Optimal taxation in the presence of externalities
-
Sandmo, A. (1975). Optimal taxation in the presence of externalities. Swedish Journal of Economics, 77, 86-98.
-
(1975)
Swedish Journal of Economics
, vol.77
, pp. 86-98
-
-
Sandmo, A.1
-
37
-
-
0002288264
-
Optimal taxation: An introduction to the literature
-
Sandmo, A. (1976). Optimal taxation: an introduction to the literature. Journal of Public Economics, 6, 37-54.
-
(1976)
Journal of Public Economics
, vol.6
, pp. 37-54
-
-
Sandmo, A.1
-
38
-
-
0002865546
-
Tax distortions and household production
-
Sandmo, A. (1990). Tax distortions and household production. Oxford Economic Papers, 42, 78-90.
-
(1990)
Oxford Economic Papers
, vol.42
, pp. 78-90
-
-
Sandmo, A.1
-
40
-
-
0001588055
-
Differential taxation, public goods, and economic efficiency
-
Stiglitz, J., & Dasgupta, P. (1971). Differential taxation, public goods, and economic efficiency. Review of Economic Studies, 38, 151-174.
-
(1971)
Review of Economic Studies
, vol.38
, pp. 151-174
-
-
Stiglitz, J.1
Dasgupta, P.2
-
41
-
-
0031430842
-
Public finance solutions to the European unemployment problem?
-
Sørensen, P. B. (1997). Public finance solutions to the European unemployment problem? Economic Policy, 25, 223-264.
-
(1997)
Economic Policy
, vol.25
, pp. 223-264
-
-
Sørensen, P.B.1
-
42
-
-
34547350077
-
Can capital income taxes survive? And should they?
-
Sørensen, P. B. (2007). Can capital income taxes survive? And should they? CESifo Economic Studies, 53, 1-57.
-
(2007)
CESifo Economic Studies
, vol.53
, pp. 1-57
-
-
Sørensen, P.B.1
|