Advanced Search
MyIDEAS: Login

Citations for "Optimal Taxation and Optimal Tax Systems"

by Slemrod, Joel

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window
  1. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  2. Sibert, Anne & Liu, Lihong, 1998. "Government finance with currency substitution," Journal of International Economics, Elsevier, Elsevier, vol. 44(1), pages 155-172, February.
  3. Gregory Acs & Eric Toder, 2007. "Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers," International Tax and Public Finance, Springer, Springer, vol. 14(3), pages 327-343, June.
  4. Ivo Bicanic & Katarina Ott, 1997. "The Unofficial Economy in Croatia : Causes, Size and Consequences," Occasional paper series, Institute of Public Finance 03, Institute of Public Finance.
  5. Francis Buckley & Eric Rasmusen, 1999. "The Uneasy Case for the Flat Tax," Public Economics, EconWPA 9907003, EconWPA.
  6. Friedman, David A. & Waldfogel, Joel, 1995. "The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey," National Tax Journal, National Tax Association, vol. 48(2), pages 217-28, June.
  7. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.
  8. Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer, Springer, vol. 10(5), pages 511-33, September.
  9. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  10. Bethencourt, Carlos & Kunze, Lars, 2013. "The political economics of redistribution, inequality and tax avoidance," MPRA Paper 51127, University Library of Munich, Germany.
  11. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
  12. Edgar L. Feige, 2001. "Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax," Public Economics, EconWPA 0106001, EconWPA.
  13. Alejandro Esteller More, 2003. "Is there a connection between the tax administration and the political power?," Working Papers in Economics 100, Universitat de Barcelona. Espai de Recerca en Economia.
  14. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1) r06057, Université Panthéon-Sorbonne (Paris 1).
  15. Wojciech Kopczuk & David J. Munroe, 2014. "Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market," NBER Working Papers 20084, National Bureau of Economic Research, Inc.
  16. Lang, Oliver & Nohrba[ss], Karl-Heinz & Stahl, Konrad, 1997. "On income tax avoidance: the case of Germany," Journal of Public Economics, Elsevier, Elsevier, vol. 66(2), pages 327-347, November.
  17. Bordignon, Massimo & Minelli, Enrico, 2001. "Rules transparency and political accountability," Journal of Public Economics, Elsevier, Elsevier, vol. 80(1), pages 73-98, April.
  18. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1) r05050, Université Panthéon-Sorbonne (Paris 1).
  19. Pascal Belan & Stéphane Gauthier, 2006. "Optimal indirect taxation with a restricted number of tax rates," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00106898, HAL.
  20. David Altig & Charles T. Carlstrom, 1992. "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?," Discussion Paper / Institute for Empirical Macroeconomics, Federal Reserve Bank of Minneapolis 78, Federal Reserve Bank of Minneapolis.
  21. Cosgel, Metin M., 2006. "Taxes, efficiency, and redistribution: Discriminatory taxation of villages in Ottoman Palestine, Southern Syria, and Transjordan in the sixteenth century," Explorations in Economic History, Elsevier, Elsevier, vol. 43(2), pages 332-356, April.
  22. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, Elsevier, vol. 30(9), pages 1497-1516, September.
  23. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
  24. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.
  25. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, Springer, vol. 5(2), pages 123-151, May.
  26. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  27. Holcombe, R.G., 1998. "Tax Policy from Public Choice Perspective," Working Papers, Department of Economics, Florida State University 1998_03_02, Department of Economics, Florida State University.
  28. Gian Maria Milesi-Ferrett & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," NBER Working Papers 5317, National Bureau of Economic Research, Inc.
  29. Steuerle, C. Eugene, 1997. "A Principled Approach to Educational Policy," National Tax Journal, National Tax Association, vol. 50(2), pages 351-65, June.
  30. Sergei Soares & Fernando Gaiger Silveira & Claudio Hamilton dos Santos & Fábio Monteiro Vaz & André Luis Souza, 2009. "O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)," Discussion Papers 1433, Instituto de Pesquisa Econômica Aplicada - IPEA.
  31. Fernando Aragon, 2009. "The Flypaper Effect Revisited," STICERD - Economic Organisation and Public Policy Discussion Papers Series, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE 004, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  32. Ambler, Steve, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," L'Actualité Economique, Société Canadienne de Science Economique, Société Canadienne de Science Economique, vol. 75(4), pages 539-557, décembre.
  33. Peter Ericson & Lennart Flood, 2012. "A Microsimulation Approach to an Optimal Swedish Income Tax," International Journal of Microsimulation, Interational Microsimulation Association, vol. 2(5), pages 2-21.
  34. Hunter, William J. & Nelson, Michael A., 1996. "An IRS Production Function," National Tax Journal, National Tax Association, vol. 49(1), pages 105-15, March.
  35. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.
  36. Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 6(1), pages 45-57, Winter.
  37. Gaetano Lisi, 2013. "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES 0313, University of Valencia, ERI-CES.
  38. Mehmet Tosun, 2006. "Explaining the Variation in Tax Structures in the MENA Region," Working Papers, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics 06-018, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
  39. David F. Bradford & Daniel N. Shaviro, 1999. "The Economics of Vouchers," NBER Working Papers 7092, National Bureau of Economic Research, Inc.
  40. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics, EconWPA 0303004, EconWPA.
  41. John Creedy & Nicolas Hérault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne wp2009n23, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  42. Boadway, Robin, 1999. "Le rôle de la théorie de l’optimum du second rang en économie publique," L'Actualité Economique, Société Canadienne de Science Economique, Société Canadienne de Science Economique, vol. 75(1), pages 29-65, mars-juin.
  43. Nada Eissa & Jeffrey B. Liebman, 1995. "Labor Supply Response to the Earned Income Tax Credit," NBER Working Papers 5158, National Bureau of Economic Research, Inc.
  44. George R. Zodrow, 2008. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," Working Papers, Oxford University Centre for Business Taxation 0801, Oxford University Centre for Business Taxation.
  45. Ahlberg, Joakim, 2006. "Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector," Working Papers 2006:3, Swedish National Road & Transport Research Institute (VTI).
  46. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
  47. repec:ind:nipfwp:13 is not listed on IDEAS
  48. Dietmar Wellisch & Jorg Hülshorst, 2000. "A Second-Best Theory of Local Government Policy," International Tax and Public Finance, Springer, Springer, vol. 7(1), pages 5-22, February.
  49. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  50. Caminal, Ramon, 1997. "Financial intermediation and the optimal tax system," Journal of Public Economics, Elsevier, Elsevier, vol. 63(3), pages 351-382, February.
  51. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers, Adolfo Ibáñez University, School of Government wp_028, Adolfo Ibáñez University, School of Government.
  52. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile, Central Bank of Chile 39, Central Bank of Chile.
  53. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer, Springer, vol. 6(2), pages 193-224, May.
  54. Květa Kubátová, 2009. "Optimal Taxation – Review of Theory," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(3), pages 24-36.
  55. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  56. Sanjit Dhami, 2002. "Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty," International Tax and Public Finance, Springer, Springer, vol. 9(6), pages 673-685, November.
  57. Werner Güth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," CESifo Working Paper Series 1284, CESifo Group Munich.
  58. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
  59. Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 5(1), pages 181-192, Winter.
  60. Judith Yates, 2003. "'The more things change?' An overview of Australia's recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33, January.
  61. Bye, Brita & Avitsland, Turid, 2003. "The welfare effects of housing taxation in a distorted economy: a general equilibrium analysis," Economic Modelling, Elsevier, Elsevier, vol. 20(5), pages 895-921, September.
  62. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
  63. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  64. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, February.
  65. George Abuselidze, 2013. "Optimal Tax Policy - Financial Crisis Overcoming Factor," Asian Economic and Financial Review, Asian Economic and Social Society, Asian Economic and Social Society, vol. 3(11), pages 1451-1459, November.
  66. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers, Rutgers University, Department of Economics 200013, Rutgers University, Department of Economics.
  67. Thomas Sadler, 2001. "Environmental taxation in an optimal tax framework," Atlantic Economic Journal, International Atlantic Economic Society, International Atlantic Economic Society, vol. 29(2), pages 215-231, June.
  68. Valkonen, Tarmo, 2000. "Shifting the tax burden from labour to capital in general equilibrium," Discussion Papers, The Research Institute of the Finnish Economy 702, The Research Institute of the Finnish Economy.
  69. McLure, Charles E. Jr., 1997. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, National Tax Association, vol. 50(4), pages 731-49, December.
  70. Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.
  71. Tomasz Jedrzejowicz & Gabor Kiss & Jana Jirsakova, 2009. "How to measure tax burden in an internationally comparable way?," National Bank of Poland Working Papers, National Bank of Poland, Economic Institute 56, National Bank of Poland, Economic Institute.
  72. Carmona, Miguel, 2010. "The regulatory function in public-private partnerships for the provision of transport infrastructure," Research in Transportation Economics, Elsevier, Elsevier, vol. 30(1), pages 110-125.
  73. Jane K. Dokko, 2008. "The effect of taxation on lifecycle labor supply: results from a quasi-experiment," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2008-24, Board of Governors of the Federal Reserve System (U.S.).
  74. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series, The University of Melbourne 1063, The University of Melbourne.
  75. repec:hal:journl:halshs-00118878 is not listed on IDEAS
  76. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers, National Institute of Public Finance and Policy 04/13, National Institute of Public Finance and Policy.
  77. Jang-Ting Guo & Kevin J. Lansing, 1994. "The welfare effects of tax simplification: a general-equilibrium analysis," Working Paper 9409, Federal Reserve Bank of Cleveland.
  78. Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011. "Transfer Program Complexity and the Take-Up of Social Benefits," American Economic Journal: Economic Policy, American Economic Association, American Economic Association, vol. 3(1), pages 54-90, February.
  79. Alvaro Pereira & João Jalles & Martin Andresen, 2012. "Structural change and foreign direct investment: globalization and regional economic integration," Portuguese Economic Journal, Springer, Springer, vol. 11(1), pages 35-82, April.