-
2
-
-
0000936382
-
The theory of reform and Indian indirect taxes
-
Ahmad, E., & Stern, N. (1984). The theory of reform and Indian indirect taxes. Journal of Public Economics, 25, 259-298.
-
(1984)
Journal of Public Economics
, vol.25
, pp. 259-298
-
-
Ahmad, E.1
Stern, N.2
-
3
-
-
0001650534
-
Promise and pitfalls in the use of "secondary" datasets: Income inequality in OECD countries as a case study
-
Atkinson, A. B., & Brandolini, A. (2001). Promise and pitfalls in the use of "secondary" datasets: Income inequality in OECD countries as a case study. Journal of Economic Literature, American Economic Association, 39, 771-799.
-
(2001)
Journal of Economic Literature, American Economic Association
, vol.39
, pp. 771-799
-
-
Atkinson, A.B.1
Brandolini, A.2
-
4
-
-
0002661989
-
The design of tax structure: Direct versus indirect taxation
-
Atkinson, A. B., & Stiglitz, J. E. (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.E.2
-
6
-
-
34547267356
-
-
NBER Working Paper 12307. Berkeley, CA: University of California-Berkeley, Berkeley Program in Law and Economics
-
Auerbach, A. (2006). The choice between income and consumption taxes: A primer. NBER Working Paper 12307. Berkeley, CA: University of California-Berkeley, Berkeley Program in Law and Economics.
-
(2006)
The choice between income and consumption taxes: A primer
-
-
Auerbach, A.1
-
9
-
-
33646242804
-
Indirect taxation and redistribution: The scope of the Atkinson-Stiglitz theorem
-
R. Arnott, B. Greenwald, R. Kanbur, & B. Nalebuff (Eds.), Cambridge, MA: MIT Press
-
Boadway, R., & Pestieau, P. (2003). Indirect taxation and redistribution: The scope of the Atkinson-Stiglitz theorem. In R. Arnott, B. Greenwald, R. Kanbur, & B. Nalebuff (Eds.), Economics for an imperfect world: Essays in honor of Joseph Stiglitz (pp. 387-403). Cambridge, MA: MIT Press.
-
(2003)
Economics for an imperfect world: Essays in honor of Joseph Stiglitz
, pp. 387-403
-
-
Boadway, R.1
Pestieau, P.2
-
10
-
-
0002552070
-
Towards a theory of the direct-indirect tax mix
-
Boadway, R., Marchand, M., & Pestieau, P. (1994). Towards a theory of the direct-indirect tax mix. Journal of Public Economics, 55, 71-88.
-
(1994)
Journal of Public Economics
, vol.55
, pp. 71-88
-
-
Boadway, R.1
Marchand, M.2
Pestieau, P.3
-
12
-
-
70749097406
-
-
Bristol, UK: Policy Press
-
Brewer, M., Goodman, A., & Leicester, A. (2006). Household spending in Britain: What can it teach us about poverty? Bristol, UK: Policy Press.
-
(2006)
Household spending in Britain: What can it teach us about poverty?
-
-
Brewer, M.1
Goodman, A.2
Leicester, A.3
-
13
-
-
77955606535
-
Welfare effects of alternative financing of social security. Calculations for Belgium
-
A. Harding, P. Williamson, & A. Zaidi (Eds.), Farnham, UK: Ashgate
-
Capéau, B., Decoster, A., De Swerdt, K., & Orsini, K. (2009). Welfare effects of alternative financing of social security. Calculations for Belgium. In A. Harding, P. Williamson, & A. Zaidi (Eds.), New frontiers in microsimulation modelling (pp. 375-408). Farnham, UK: Ashgate.
-
(2009)
New frontiers in microsimulation modelling
, pp. 375-408
-
-
Capéau, B.1
Decoster, A.2
De Swerdt, K.3
Orsini, K.4
-
14
-
-
0001515827
-
Is a value added tax regressive? Annual versus lifetime incidence measures
-
Caspersen, E., & Metcalf, G. (1994). Is a value added tax regressive? Annual versus lifetime incidence measures. National Tax Journal, 47, 731-746.
-
(1994)
National Tax Journal
, vol.47
, pp. 731-746
-
-
Caspersen, E.1
Metcalf, G.2
-
16
-
-
84879293323
-
-
Institute for Fiscal Studies Mirrlees Review: Reforming the tax system for the 21st century. Retrieved July 22, 2009, from
-
Crawford, I., Keen, M., & Smith, S. (2008). Value-added tax and excises. Institute for Fiscal Studies Mirrlees Review: Reforming the tax system for the 21st century. Retrieved July 22, 2009, from http://www.ifs.org.uk/mirrleesReview.
-
(2008)
Value-added tax and excises
-
-
Crawford, I.1
Keen, M.2
Smith, S.3
-
17
-
-
33747074067
-
How progressive are indirect taxes in Russia? The economics of transition
-
Decoster, A. (2005). How progressive are indirect taxes in Russia? The economics of transition, European Bank for Reconstruction and Development, 13, 705-729.
-
(2005)
European Bank for Reconstruction and Development
, vol.13
, pp. 705-729
-
-
Decoster, A.1
-
18
-
-
77955613635
-
-
AIM-AP-deliverable. Retrieved March 12, 2009, from
-
Decoster, A., De Rock, B., De Swerdt, K., Loughrey, J., O'Donoghue, C., & Verwerft, D. (2007). Comparative analysis of different techniques to impute expenditures into an income data set. AIM-AP-deliverable. Retrieved March 12, 2009, from http://www.iser.essex.ac.uk/files/msu/emod/aim-ap/deliverables/AIM-AP3.4.pdf.
-
(2007)
Comparative analysis of different techniques to impute expenditures into an income data set
-
-
Decoster, A.1
De Rock, B.2
De Swerdt, K.3
Loughrey, J.4
O'Donoghue, C.5
Verwerft, D.6
-
19
-
-
77955612352
-
-
AIM-AP-deliverable. Retrieved March 12, 2009, from
-
Decoster, A., De Swerdt, K., Loughrey, J., O'Donoghue, C., & Verwerft, D. (2008). Matching indirect tax rates on budget surveys for five selected countries. AIM-AP-deliverable. Retrieved March 12, 2009, from http://www.iser.essex.ac.uk/files/msu/emod/aim-ap/deliverables/AIM-AP3.3.pdf.
-
(2008)
Matching indirect tax rates on budget surveys for five selected countries
-
-
Decoster, A.1
De Swerdt, K.2
Loughrey, J.3
O'Donoghue, C.4
Verwerft, D.5
-
20
-
-
77955611437
-
-
AIM-AP-deliverable. Retrieved March 12, 2009, from
-
Decoster, A., De Swerdt, K., Loughrey, J., O'Donoghue, C., & Verwerft, D. (2009a). Imputation of expenditures into the income datasets of five European countries. AIM-AP-deliverable. Retrieved March 12, 2009, from http://www.iser.essex.ac.uk/files/msu/emod/aim-ap/deliverables.
-
(2009)
Imputation of expenditures into the income datasets of five European countries
-
-
Decoster, A.1
De Swerdt, K.2
Loughrey, J.3
O'Donoghue, C.4
Verwerft, D.5
-
21
-
-
77955640260
-
-
AIM-AP-deliverable. Retrieved November 16, 2009, from
-
Decoster, A., De Swerdt, K., Loughrey, J., O'Donoghue, C., & Verwerft, D. (2009b). Comparative analysis of the distributional impact of combined changes in direct and indirect taxes and benefits for five European countries. AIM-AP-deliverable. Retrieved November 16, 2009, from http://www.iser.essex.ac.uk/files/msu/emod/aim-ap/deliverables/AIM-AP3.6.pdf.
-
(2009)
Comparative analysis of the distributional impact of combined changes in direct and indirect taxes and benefits for five European countries
-
-
Decoster, A.1
De Swerdt, K.2
Loughrey, J.3
O'Donoghue, C.4
Verwerft, D.5
-
22
-
-
0012430363
-
Horizontal neutrality and vertical redistribution with indirect taxes
-
S. Zandvakili (Ed.), Greenwich, CT: JAI Press
-
Decoster, A., Schokkaert, E., & Van Camp, G. (1997a). Horizontal neutrality and vertical redistribution with indirect taxes. In S. Zandvakili (Ed.), Inequality and taxation, Vol. 7 (pp. 219-239). Greenwich, CT: JAI Press.
-
(1997)
Inequality and taxation
, vol.7
, pp. 219-239
-
-
Decoster, A.1
Schokkaert, E.2
Van Camp, G.3
-
23
-
-
0012426738
-
Is redistribution through indirect taxes equitable?
-
Decoster, A., Schokkaert, E., & Van Camp, G. (1997b). Is redistribution through indirect taxes equitable? European Economic Review, 41, 599-608.
-
(1997)
European Economic Review
, vol.41
, pp. 599-608
-
-
Decoster, A.1
Schokkaert, E.2
Van Camp, G.3
-
24
-
-
0002979266
-
Optimal taxation and public production, I: Productive efficiency
-
Diamond, P. A., & Mirrlees, J. A. (1971). Optimal taxation and public production, I: Productive efficiency. American Economic Review, 61, 8-27.
-
(1971)
American Economic Review
, vol.61
, pp. 8-27
-
-
Diamond, P.A.1
Mirrlees, J.A.2
-
25
-
-
0039847041
-
-
London: Longmans, Green & Co. Retrieved August 21, 2009, from
-
Dowell, S. (1884). A history of taxation and taxes in England from the earliest times to the present day, Vol. 4: Taxes on articles of consumption. London: Longmans, Green & Co. Retrieved August 21, 2009, from http://www.archive.org/stream/ahistorytaxatio06dowe goog#page/n5/mode/1up.
-
(1884)
A history of taxation and taxes in England from the earliest times to the present day: Taxes on articles of consumption
, vol.4
-
-
Dowell, S.1
-
26
-
-
0347932360
-
Lifetime versus annual perspectives on tax incidence
-
Fullerton, D., & Rogers, D. L. (1991). Lifetime versus annual perspectives on tax incidence. National Tax Journal, 44, 277-287.
-
(1991)
National Tax Journal
, vol.44
, pp. 277-287
-
-
Fullerton, D.1
Rogers, D.L.2
-
28
-
-
33947150443
-
Is the VAT a money machine?
-
Keen, M., & Lockwood, B. (2006). Is the VAT a money machine? National Tax Journal, 59, 905-928.
-
(2006)
National Tax Journal
, vol.59
, pp. 905-928
-
-
Keen, M.1
Lockwood, B.2
-
30
-
-
77955620543
-
-
Unpublished manuscript. Retrieved August 4, 2009, from
-
Mankiw, G., Weinzierl, M., & Yagan, D. (2009). Optimal taxation in theory and practice. Unpublished manuscript. Retrieved August 4, 2009, from http://www.economics.harvard.edu/faculty/mankiw/files/Optimal%20Taxation%20in%20Theory.pdf.
-
(2009)
Optimal taxation in theory and practice
-
-
Mankiw, G.1
Weinzierl, M.2
Yagan, D.3
-
31
-
-
0344121775
-
Measuring the well-being of the poor using income and consumption
-
Meyer, B. D., & Sullivan, J. X. (2003). Measuring the well-being of the poor using income and consumption. Journal of Human Resources, 38, 1180-1220.
-
(2003)
Journal of Human Resources
, vol.38
, pp. 1180-1220
-
-
Meyer, B.D.1
Sullivan, J.X.2
-
32
-
-
77955645185
-
-
Euromod Working Paper EM7/01. Retrieved November 16, 2009, from
-
O'Donoghue C., Baldini, M., & Mantovani, D. (2004). Modelling the redistributive impact of indirect taxes in Europe: An application of EUROMO. Euromod Working Paper EM7/01. Retrieved November 16, 2009, from http://www.iser.essex.ac.uk/research/euromod/working-papers.
-
(2004)
Modelling the redistributive impact of indirect taxes in Europe: An application of EUROMO
-
-
O'Donoghue, C.1
Baldini, M.2
Mantovani, D.3
-
33
-
-
77955610756
-
-
Organisation for Economic Co-operation, Development, Paris: Author
-
Organisation for Economic Co-operation and Development. (2008a). Revenue statistics 2008. Paris: Author.
-
(2008)
Revenue statistics 2008
-
-
-
34
-
-
77955619257
-
-
Organisation for Economic Co-operation, Development, Paris: Author
-
Organisation for Economic Co-operation and Development. (2008b). Taxing wages 2008. Paris: Author.
-
(2008)
Taxing wages 2008
-
-
-
35
-
-
0004457889
-
Lifetime incidence and the distributional burden of excise taxes
-
Poterba, J. M. (1989). Lifetime incidence and the distributional burden of excise taxes. American Economic Review, 79, 325-330.
-
(1989)
American Economic Review
, vol.79
, pp. 325-330
-
-
Poterba, J.M.1
-
36
-
-
0010071415
-
What is the distributional burden of taxing consumption?
-
Sabelhaus, J. (1993). What is the distributional burden of taxing consumption? National Tax Journal, 46, 331-344.
-
(1993)
National Tax Journal
, vol.46
, pp. 331-344
-
-
Sabelhaus, J.1
-
37
-
-
0034374248
-
Can permanent income theory explain cross-sectional consumption patterns?
-
Sabelhaus, J., & Groen, J. A. (2000). Can permanent income theory explain cross-sectional consumption patterns? Review of Economics and Statistics, 82, 431-438.
-
(2000)
Review of Economics and Statistics
, vol.82
, pp. 431-438
-
-
Sabelhaus, J.1
Groen, J.A.2
-
38
-
-
0036953555
-
Combining household income and expenditure data in policy simulations
-
Sutherland, H., Taylor, R., & Gomulka, J. (2002). Combining household income and expenditure data in policy simulations. Review of Income and Wealth, 48, 517-536.
-
(2002)
Review of Income and Wealth
, vol.48
, pp. 517-536
-
-
Sutherland, H.1
Taylor, R.2
Gomulka, J.3
-
40
-
-
36148986485
-
The distributional consequences of government spending and taxation in the U.S., 1989 and 2000
-
Wolff, E. N., & Zacharias, A. (2007). The distributional consequences of government spending and taxation in the U.S., 1989 and 2000. Review of income and wealth, 53, 692-715.
-
(2007)
Review of income and wealth
, vol.53
, pp. 692-715
-
-
Wolff, E.N.1
Zacharias, A.2
|