1. Don Fullerton & Ann Wolverton, 2003. "The Two-Part Instrument in a Second-Best World," NBER Working Papers 10140, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
   Other versions:
   • Fullerton, Don & Wolverton, Ann, 2005. "The two-part instrument in a second-best world," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1961-1975, September. [Downloadable!] (restricted)
2. Joel Slemrod & Shlomo Yitzhaki, 2001. "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects," NBER Working Papers 8196, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Gilbert E. Metcalf, 2003. "Pollution Taxes in a Second-Best World," Discussion Papers Series, Department of Economics, Tufts University 0316, Department of Economics, Tufts University. [Downloadable!]
4. Diego Martínez-López, 2005. "Fiscal federalism and public inputs provision - vertical externalities matter," Working Paper Series 484, European Central Bank. [Downloadable!]
5. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
   Other versions:
   • Kaplow, Louis, 2006. "Public goods and the distribution of income," European Economic Review, Elsevier, vol. 50(7), pages 1627-1660, October. [Downloadable!] (restricted)
6. Wendner, Ronald, 2008. "Consumption Externalities and Pigouvian Ranking -- A Generalized Cobb-Douglas Example," MPRA Paper 8540, University Library of Munich, Germany. [Downloadable!]
7. David Coady & Jean Dreze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," Working papers 87, Centre for Development Economics, Delhi School of Economics. [Downloadable!]
8. Don Fullerton & Yolanda K. Henderson, 1990. "The Marginal Excess Burden of Different Capital Tax Instruments," NBER Working Papers 2353, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
   Other versions:
   • Fullerton, Don & Henderson, Yolanda Kodrzycki, 1989. "The Marginal Excess Burden of Different Capital Tax Instruments," The Review of Economics and Statistics, MIT Press, vol. 71(3), pages 435-42, August. [Downloadable!] (restricted)
9. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
10. Agnar Sandmo, 2001. "Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
11. Felix Bierbrauer & Marco Sahm, 2008. "Optimal Democratic Mechanisms for Taxation and Public Good Provision," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2008_09, Max Planck Institute for Research on Collective Goods. [Downloadable!]
12. Alan J. Auerbach, 1981. "Evaluating the Taxation of Risky Assets," NBER Working Papers 0806, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
13. Kleven, Henrik & Kreiner, Claus Thustrup, 2006. "The Marginal Cost of Public Funds: Hours of Work versus Labor Force Participation," CEPR Discussion Papers 5594, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
14. José Manuel González-Páramo & Diego Martínez López, 2002. "Provisión eficiente de inversión pública financiada con impuestos distorsionantes," Economic Working Papers at Centro de Estudios Andaluces E2002/08, Centro de Estudios Andaluces. [Downloadable!]
15. Roger H. Gordon, 1987. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
16. Catsambas, Thanos, 1993. "Government expenditures as a citizens'evaluation of public output : public choice and the benefit principle of taxation," Policy Research Working Paper Series 1090, The World Bank. [Downloadable!]
17. Martin, Will & Anderson, James E., 2005. "Costs of taxation and the benefits of public goods : the role of income effects," Policy Research Working Paper Series 3700, The World Bank. [Downloadable!]
    Other versions:
    • Will Martin & James E. Anderson, 2005. "Costs of Taxation and the Benefits of Public Goods: The Role of Income Effects," Boston College Working Papers in Economics 617, Boston College Department of Economics. [Downloadable!]
18. Frederick van der Ploeg, 2005. "The Making of Cultural Policy: A European Perspective," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
    Other versions:
    • van der Ploeg, Frederick, 2006. "The Making of Cultural Policy: A European Perspective," Handbook of the Economics of Art and Culture, Elsevier. [Downloadable!] (restricted)
19. Diego Martinez-Lopez, 2004. "The optimal provision of public inputs in a second best scenario," Economics Bulletin, Economics Bulletin, vol. 8(3), pages 1-9. [Downloadable!]
20. Louis Kaplow, 1991. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November. [Downloadable!] (restricted)
21. Emmanuel Saez, 2000. "The Optimal Treatment of Tax Expenditures," NBER Working Papers 8037, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Saez, Emmanuel, 2004. "The optimal treatment of tax expenditures," Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December. [Downloadable!] (restricted)
22. Felix Bierbrauer, 2006. "Distortionary Taxation and the Free-Rider Problem," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2006_6, Max Planck Institute for Research on Collective Goods. [Downloadable!]
23. Thomas Gaube, 2007. "A note on the link between public expenditures and distortionary taxation," Economics Bulletin, Economics Bulletin, vol. 8(9), pages 1-10. [Downloadable!]
24. Christophe Chamley & Douglas Downing, 1981. "Efficient Stationary Taxation and Intertemporal General Equilibrium," Cowles Foundation Discussion Papers 591, Cowles Foundation, Yale University. [Downloadable!]
25. Diego Martínez López, 2005. "On states’ behavior with equalization grants," Hacienda Pública Española, IEF, vol. 174(3), pages 43-54, September. [Downloadable!]
26. Eskeland, Gunnar S., 2000. "Public expenditures and environmental protection : when is the cost of funds irrelevant?," Policy Research Working Paper Series 2507, The World Bank. [Downloadable!]
27. Agell, Jonas & Persson, Mats, 2006. "Bevolent Planners, Malevolent Dictators and Democratic Voters," Research Papers in Economics 2006:6, Stockholm University, Department of Economics. [Downloadable!]
28. James P. Feehan, 1996. "Trade Liberalization, Economic Integration And National Public Goods," International Economic Journal, Korean International Economic Association, vol. 10(2), pages 51-63, June. [Downloadable!] (restricted)
29. Liqun Liu & Andrew Rettenmaier & Thomas Saving, 2006. "Indirect Costs and Discounting in Health Care Decision-Making: The Role of Distortionary Taxation," Contributions to Economic Analysis & Policy, Berkeley Electronic Press, vol. 5(1), pages 1512-1512. [Downloadable!] (restricted)
30. Johansson-Stenman, Olof, 2001. "Should We Use Distributional Weights in CBA When Income Taxes Can Deal with Equity?," Working Papers in Economics 35, Göteborg University, Department of Economics. [Downloadable!]
31. Diego Martínez López, 2004. "Vertical externalities in the provision of public inputs," Economic Working Papers at Centro de Estudios Andaluces E2004/47, Centro de Estudios Andaluces. [Downloadable!]
32. António Afonso & Vítor Gaspar, 2006. "Excess burden and the cost of inefficiency in public services provision," Working Papers 2006/05, Department of Economics at the School of Economics and Management (ISEG), Technical University of Lisbon.. [Downloadable!]
    Other versions:
    • António Afonso & Vítor Gaspar, 2006. "Excess burden and the cost of inefficiency in public services provision," Working Paper Series 601, European Central Bank. [Downloadable!]
33. Thomas Gaube, 2005. "Second-Best Pollution Taxation and Environmental Quality," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2005_9, Max Planck Institute for Research on Collective Goods. [Downloadable!]
34. Gary S. Becker & Casey B. Mulligan, 1998. "Deadweight Costs and the Size of Government," NBER Working Papers 6789, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gary S. Becker & Casey B. Mulligan, 1998. "Deadweight Costs and the Size of Government," University of Chicago - George G. Stigler Center for Study of Economy and State 144, Chicago - Center for Study of Economy and State. [Downloadable!]
    • Becker, Gary S & Mulligan, Casey B, 2003. "Deadweight Costs and the Size of Government," Journal of Law & Economics, University of Chicago Press, vol. 46(2), pages 293-340, October.
35. Peter M. Mieszkowski & George R. Zodrow, 1984. "The Incidence of the Local Property Tax: A Re-evaluation," NBER Working Papers 1485, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
36. Bev Dahlby, 2005. "A Framework for Evaluating Provincial R&D Tax Subsidies," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 45-58, March. [Downloadable!] (restricted)
37. Ted Bergstrom, 1994. "Benefit-Cost Analysis and Distortionary Taxes: A Public Choice Approach," Public Economics 9401005, EconWPA. [Downloadable!]
    Other versions:
    • Bergstrom, T., 1993. "Benefits-Cost Analysis and Distortionary Taxes: A Public Choice Approach," Papers 93-31, Michigan - Center for Research on Economic & Social Theory.
38. Alberto Sole Olle, 1998. "The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case," Working Papers in Economics 41, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]
39. Jeremy Edwards, 2001. "Cost-Benefit Rules for Public Good Provision with Distortionary Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
40. Robert Fenge & Jakob von Weizsäcker, 2006. "Mixing Bismarck and Child Pension Systems: An Optimum Taxation Approach," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
41. Louis Kaplow, 2004. "On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy," NBER Working Papers 10490, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
42. Olivier Armantier and Nicolas Treich, . "Social Willingness to Pay, Mortality Risks and Contingent Valuation," Department of Economics Working Papers 03-03, SUNY-Stony Brook, Department of Economics. [Downloadable!]
    Other versions:
    • Olivier Armantier & Nicolas Treich, 2004. "Social Willingness to Pay, Mortality Risks and Contingent Valuation," Journal of Risk and Uncertainty, Springer, vol. 29(1), pages 7-19, 07. [Downloadable!]
43. Thomas Gaube, 2000. "Efficient Public Good Provision with Nonlinear Income Taxation," Econometric Society World Congress 2000 Contributed Papers 0850, Econometric Society. [Downloadable!]
44. Eskeland, Gunnar S., 2000. "Environmental protection and optimal taxation," Policy Research Working Paper Series 2510, The World Bank. [Downloadable!]
45. Dan Usher, 2002. "The Marginal Cost of Public Funds is the Ratio of Mean Income to median Income," Working Papers 1011, Queen's University, Department of Economics. [Downloadable!]
46. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)
47. Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2003. "The Marginal Cost of Public Funds in OECD Countries. Hours of Work Versus Labor Force Participation," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
48. A. Jesus Sanchez Fuentes & Diego Martinez Lopez, 2008. "Optimization in non-standard problems. An application to the provision of public inputs," Working Papers 08.07, Universidad Pablo de Olavide, Departamento de Economía. [Downloadable!]
49. Gilbert E. Metcalf, 2000. "Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution," NBER Working Papers 7917, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gilbert E. Metcalf, 2000. "Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution," Discussion Papers Series, Department of Economics, Tufts University 0004, Department of Economics, Tufts University. [Downloadable!]
    • Metcalf, Gilbert E., 2003. "Environmental levies and distortionary taxation:: Pigou, taxation and pollution," Journal of Public Economics, Elsevier, vol. 87(2), pages 313-322, February. [Downloadable!] (restricted)
50. Inge Mayeres, . "The Distributional Impacts of Policies for the Control of Transport Externalities.An Applied General Equilibrium Model," Working Papers 1999.8, Fondazione Eni Enrico Mattei. [Downloadable!]
51. A. Jesus Sanchez Fuentes & Diego Martinez Lopez, 2006. "A new approach to solve non-regular constrained optimization problems. An application to optimal provision of public inputs," Working Papers 06.35, Universidad Pablo de Olavide, Departamento de Economía. [Downloadable!]
52. Diego Martinez Lopez & A. Jesus Sanchez Fuentes, 2006. "On the optimal level of public inputs," Working Papers 06.34, Universidad Pablo de Olavide, Departamento de Economía, revised Mar 2008. [Downloadable!]
53. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September. [Downloadable!]
54. Eskeland, Gunnar S., 2000. "Externalities and production efficiency," Policy Research Working Paper Series 2319, The World Bank. [Downloadable!]
55. Carlsson, Fredrik & Johansson-Stenman, Olof, 2002. "Costs and Benefits of Electric Vehicles - A 2010 Perspective," Working Papers in Economics 73, Göteborg University, Department of Economics. [Downloadable!]
56. Parry, Ian W.H. & Laxminarayan, Ramanan & West, Sarah E., 2006. "Fiscal and Externality Rationales for Alcohol Taxes," Discussion Papers dp-06-51, Resources For the Future. [Downloadable!]
57. Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "Optimal Provision of Public Goods: A Synthesis," EPRU Working Paper Series 08-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
58. Boes, Dieter, 1999. "Earmarked Taxation: Welfare versus Political Support," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
59. Charles L. Ballard & John B. Shoven & John Whalley, 1985. "The Welfare Cost of Distortions in the United States Tax System: A General Equilibrium Approach," NBER Working Papers 1043, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
60. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421 Elsevier. [Downloadable!] (restricted)
61. Parry, Ian, 1999. "Tax Deducations, Consumption Distortions, and the Marginal Excess Burden of Taxation," Discussion Papers dp-99-48, Resources For the Future. [Downloadable!]
62. Clive Fraser & Ali al-Nowaihi, 2006. "Comparing the first-best and second-best provision of a club good: an example," Economics Bulletin, Economics Bulletin, vol. 8(4), pages 1-6. [Downloadable!]
63. Laurence J. Kotlikoff & Lawrence H. Summers, 1988. "Tax Incidence," NBER Working Papers 1864, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Kotlikoff, Laurence J. & Summers, Lawrence H., 1987. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 16, pages 1043-1092 Elsevier. [Downloadable!] (restricted)
64. Ted Bergstrom & Soren Blomquist, 1994. "Political Economy of Subsidized Day Care," Public Economics 9401001, EconWPA. [Downloadable!]
65. Jukka Pirttilä & Matti Tuomala, 1999. "On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy," VATT Discussion Papers 200, Government Institute for Economic Research (VATT). [Downloadable!]
66. Christos Constantatos & Edwin G. West, 1991. "Measuring Returns from Education: Some Neglected Factors," Canadian Public Policy, University of Toronto Press, vol. 17(2), pages 127-138, June. [Downloadable!] (restricted)
67. Robin Boadway & Manuel Leite-Monteiro & Maurice Marchand & Pierre Pestieau, 2002. "Social Insurance and Redistribution," Working Papers 1004, Queen's University, Department of Economics. [Downloadable!]
68. Calthrop, Edward, 2001. "On Subsidising Auto-Commuting," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
69. Chris Jones, 2005. "Why the Marginal Social Cost of Funds is not the Shadow Value of Government Revenue," ANUCBE School of Economics Working Papers 2005-449, Australian National University, College of Business and Economics, School of Economics. [Downloadable!]
70. Felix Bierbrauer, 2006. "Collectively Incentive Compatible Tax Systems," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2006_24, Max Planck Institute for Research on Collective Goods. [Downloadable!]
71. Gilbert E. Metcalf & Jongsang Park, 2006. "A Comment on The Role of Prices for Excludable Public Goods," NBER Working Papers 12535, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gilbert E. Metcalf & Jongsang Park, 2005. "A Comment on the Role of Prices for Excludable Public Goods," Discussion Papers Series, Department of Economics, Tufts University 0524, Department of Economics, Tufts University. [Downloadable!]
    • Gilbert Metcalf & Jongsang Park, 2007. "A comment on the role of prices for excludable public goods," International Tax and Public Finance, Springer, vol. 14(6), pages 685-698, December. [Downloadable!] (restricted)
72. Alan J. Auerbach, 1986. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Auerbach, Alan J., 1985. "The theory of excess burden and optimal taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 2, pages 61-127 Elsevier. [Downloadable!] (restricted)
73. Thomas Gaube, 2005. "Second-Best Pollution Taxation and Environmental Quality," Frontiers in Economic Analysis & Policy, Berkeley Electronic Press, vol. 1(1), pages 1363-1363. [Downloadable!] (restricted)
74. Charles L. Ballard & Don Fullerton, 1993. "Distortionary Taxes and the Provision of Public Goods," NBER Working Papers 3506, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Ballard, Charles L & Fullerton, Don, 1992. "Distortionary Taxes and the Provision of Public Goods," Journal of Economic Perspectives, American Economic Association, vol. 6(3), pages 117-31, Summer. [Downloadable!] (restricted)
75. Ted Bergstrom & Soren Blomquist, 1994. "The Political Economy of Publicly Supplied Day Care," Papers _034, University of Michigan, Department of Economics. [Downloadable!]
76. Parry, Ian, 2000. "Comparing the Marginal Excess Burden of Labor, Gasoline, Cigarette and Alcohol Taxes: An Application to the United Kingdom," Discussion Papers dp-00-33-rev, Resources For the Future. [Downloadable!]
77. José Manuel González-Páramo, . "Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva," Working Papers 32-02 Classification-JEL , Instituto de Estudios Fiscales. [Downloadable!]
78. Ali al-Nowaihi & Clive Fraser, . "Comparing the First-Best and Second-Best Provision of a Club Good: An Example," Discussion Papers in Public Sector Economics 01/8, Department of Economics, University of Leicester. [Downloadable!]

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