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Citations for "On the theory of tax reform"

by Feldstein, Martin

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  1. Brigitte Baalen & Tobias Müller, 2014. "Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach," International Tax and Public Finance, Springer, Springer, vol. 21(2), pages 198-227, April.
  2. Sjak Smulders & Herman R. J. Vollebergh, 2001. "Green Taxes and Administrative Costs: The Case of Carbon Taxation," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 91-130 National Bureau of Economic Research, Inc.
  3. Louis Kaplow, 2000. "Horizontal Equity: New Measures, Unclear Principles," NBER Working Papers 7649, National Bureau of Economic Research, Inc.
  4. Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
  5. Louis Kaplow, 2003. "Transition Policy: A Conceptual Framework," NBER Working Papers 9596, National Bureau of Economic Research, Inc.
  6. Mario Tirelli, 2003. "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer, Springer, vol. 26(2), pages 97-128, November.
  7. Hayes, Kathy J. & Lambert, Peter J. & Slottje, Daniel J., 1995. "Evaluating effective income tax progression," Journal of Public Economics, Elsevier, Elsevier, vol. 56(3), pages 461-474, March.
  8. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers, Società Italiana di Economia Pubblica 6, Società Italiana di Economia Pubblica.
  9. Daniel J. Benjamin & Ori Heffetz & Miles S. Kimball & Nichole Szembrot, 2013. "Aggregating Local Preferences to Guide Marginal Policy Adjustments," American Economic Review, American Economic Association, American Economic Association, vol. 103(3), pages 605-10, May.
  10. Jean-Yves Duclos & Abdelkrim Araar, 2003. "An Atkinson-Gini family of social evaluation functions," Economics Bulletin, AccessEcon, vol. 3(19), pages 1-16.
  11. Charles Yuji Horioka, 2014. "The Life and Work of Martin Stuart ("Marty") Feldstein," ISER Discussion Paper, Institute of Social and Economic Research, Osaka University 0905, Institute of Social and Economic Research, Osaka University.
  12. Joel Slemrod & Shlomo Yitzhaki, 1994. "Analyzing the standard deduction as a presumptive tax," International Tax and Public Finance, Springer, Springer, vol. 1(1), pages 25-34, February.
  13. Chorvat, Terrence, 2006. "Taxing utility," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 35(1), pages 1-16, February.
  14. Komlos, John & Salamon, Peter, 2008. "The poverty of growth with interdependent utility functions," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 37(6), pages 2242-2247, December.
  15. Bibi, Sami & Duclos, Jean-Yves, 2007. "Equity and policy effectiveness with imperfect targeting," Journal of Development Economics, Elsevier, vol. 83(1), pages 109-140, May.
  16. Berliant, Marcus & Strauss, Robert P., 2008. "Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans," MPRA Paper 11221, University Library of Munich, Germany.
  17. Agell, J & Englund, P & Sodersten, J, 1996. "Tax reform of the Century - the Swedish Experiment," Papers, Uppsala - Working Paper Series 1996-13, Uppsala - Working Paper Series.
  18. David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc.
  19. Javier Portillo & Walter E. Block, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing, Emerald Group Publishing, vol. 29(2), pages 76-88, June.
  20. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
  21. Fleurbaey, Marc, 2006. "Is commodity taxation unfair?," Journal of Public Economics, Elsevier, Elsevier, vol. 90(10-11), pages 1765-1787, November.
  22. Douglas Lundin, 2001. "Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account," International Tax and Public Finance, Springer, Springer, vol. 8(5), pages 815-835, November.
  23. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
  24. Patricia Apps & Glenn Jones, 1986. "Selective taxation of couples," Journal of Economics, Springer, Springer, vol. 5(1), pages 1-15, December.
  25. Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer, Springer, vol. 10(5), pages 591-610, September.
  26. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer, Springer, vol. 7(2), pages 141-162, March.
  27. Leung, H. M. & Low, L. & Toh, M. H., 1999. "Tax Reforms in Singapore," Journal of Policy Modeling, Elsevier, Elsevier, vol. 21(5), pages 607-617, September.
  28. Justin van de Ven & Nicolas Herault & Francisco Azpitarte, 2014. "Identifying Tax Implicit Equivalence Scales," Melbourne Institute Working Paper Series wp2014n03, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  29. Alan Krause, . "Taxing and Subsidising Charitable Contributions," Discussion Papers, Department of Economics, University of York 09/23, Department of Economics, University of York.
  30. Michel Le Breton & Eugenio Peluso, 2009. "Third-degree stochastic dominance and inequality measurement," Journal of Economic Inequality, Springer, Springer, vol. 7(3), pages 249-268, September.
  31. Joel Slemrod & Shlomo Yitzhaki, 1982. "On Choosing a Flat-Rate Income Tax Schedule," NBER Working Papers 1028, National Bureau of Economic Research, Inc.
  32. Duclos, Jean-Yves, 1997. "The asymptotic distribution of linear indices of inequality, progressivity and redistribution," Economics Letters, Elsevier, vol. 54(1), pages 51-57, January.
  33. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, Elsevier, vol. 56(3), pages 413-446, March.
  34. Duclos, Jean-Yves & Tabi, Martin, 1998. "Inégalité et redistribution du revenu, avec une application au Canada," Cahiers de recherche, Université Laval - Département d'économique 9821, Université Laval - Département d'économique.
  35. Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-Side Economics in a Global Economy," NBER Working Papers 5086, National Bureau of Economic Research, Inc.
  36. Kakwani, Nanak & Lambert, Peter J., 1998. "On measuring inequity in taxation: a new approach," European Journal of Political Economy, Elsevier, vol. 14(2), pages 369-380, May.
  37. Bruce Bradbury, 2001. "The Welfare Interpretation of Consumer Equivalence Scales," CEPR Discussion Papers 426, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  38. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
  39. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, Elsevier, vol. 69(1), pages 103-121, July.
  40. Irene Perrote & Juan Gabriel Rodríguez & Rafael Salas, 2003. "La inequidad horizontal y la redistribución vertical en el Impuesto sobre la Renta de las Personas Físicas: Un análisis de robustez," Hacienda Pública Española, IEF, IEF, vol. 166(3), pages 49-60, September.
  41. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies In Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association, vol. 65(2), pages 357-85, June.
  42. Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," Discussion Papers, Resources For the Future dp-13-30, Resources For the Future.
  43. Lambert, Peter J. & Yitzhaki, Shlomo, 1997. "Income tax credits and exemptions," European Journal of Political Economy, Elsevier, vol. 13(2), pages 343-351, May.
  44. Wagstaff, Adam & van Doorslaer, Eddy, 1997. "Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands," Journal of Health Economics, Elsevier, vol. 16(5), pages 499-516, October.
  45. Palme, Marten, 1996. "Income distribution effects of the Swedish 1991 tax reform: An analysis of a microsimulation using generalized Kakwani decomposition," Journal of Policy Modeling, Elsevier, Elsevier, vol. 18(4), pages 419-443, August.
  46. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer, Springer, vol. 19(5), pages 625-640, October.
  47. Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University gd10-181, Institute of Economic Research, Hitotsubashi University.
  48. Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
  49. Duclos, Jean-Yves, 2006. "Equity and Equality," IZA Discussion Papers 2284, Institute for the Study of Labor (IZA).
  50. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen 2010-10, Department of Economics, University of St. Gallen.
  51. Lambert, Peter J. & Yitzhaki, Shlomo, 1995. "Equity, equality and welfare," European Economic Review, Elsevier, vol. 39(3-4), pages 674-682, April.
  52. TIRELLI, Mario, 2000. "Capital income taxation when markets are incomplete," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 2000011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  53. Scott A. Boorman & Paul R. Levitt, 1983. "Blockmodeling Complex Statutes: Mapping Techniques Based on Combinatorial Optimization for Analyzing Economic Legislation and Its Stress Points over Time," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University 665, Cowles Foundation for Research in Economics, Yale University.
  54. Valentini, Edilio, 2013. "Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis," MPRA Paper 50889, University Library of Munich, Germany.
  55. DUCLOS, Jean-Yves, 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Cahiers de recherche, Université Laval - Département d'économique 9510, Université Laval - Département d'économique.
  56. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, Springer, vol. 41(1), pages 181-222, January.
  57. Elena Briata, 2011. "Marginal tax rates, tax revenues and inequality. Reagan’s fiscal policy," DEP - series of economic working papers 4/2011, University of Genoa, Research Doctorate in Public Economics.
  58. Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School.
  59. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, Elsevier, vol. 81(1), pages 83-98, July.
  60. Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer, Springer, vol. 8(1), pages 27-51, January.
  61. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, IEF, vol. 174(3), pages 87-115, September.
  62. Jane H. Leuthold & Ralph D. Husby, 1989. "Horizontal Equity and Taxpayer Characteristics: Who Is Advantaged and Disadvantaged by the Federal Income Tax?," Eastern Economic Journal, Eastern Economic Association, vol. 15(1), pages 35-44, Jan-Mar.
  63. Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2014. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2014 7474, EcoMod.
  64. Le Breton, Michel & Peluso, Eugenio, 2006. "Third-Degree Stochastic Dominance and the von-Neumann-Morgenstern Independence Property," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse 421, Institut d'Économie Industrielle (IDEI), Toulouse.
  65. Taylor, Robert, 1995. "A game theoretic model of gun control," International Review of Law and Economics, Elsevier, Elsevier, vol. 15(3), pages 269-288, September.
  66. repec:ebl:ecbull:v:3:y:2003:i:19:p:1-16 is not listed on IDEAS
  67. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche, CIRPEE 0306, CIRPEE.