IDEAS home Printed from https://ideas.repec.org/e/c/pmi20.html
   My authors  Follow this author

James A. Mirrlees

(deceased)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. J. A. Mirrlees, 1976. "Optimal Tax Theory: A Synthesis," Working papers 176, Massachusetts Institute of Technology (MIT), Department of Economics.

    Mentioned in:

    1. Dibujando un esquema para entender el gasto, los impuestos y la redistribución
      by Cives in Politikon on 2012-06-30 19:02:27

RePEc Biblio mentions

As found on the RePEc Biblio, the curated bibliography of Economics:
  1. J. Peter Neary & James A. Mirrlees & Jean Tirole, 2003. "Evaluating Economics Research in Europe: An Introduction," Journal of the European Economic Association, MIT Press, vol. 1(6), pages 1239-1249, December.

    Mentioned in:

    1. > Economics Profession > Ranking in Economics

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Author Profile
    1. James Mirrlees in Wikipedia (Turkish)
    2. James Mirrlees in Wikipedia (Vietnamese)
    3. Џејмс Мирлис in Wikipedia (Macedonian)
    4. جیمز میرلس in Wikipedia (Persian)

Working papers

  1. Mirrlees, James A., 1996. "Information and Incentives: The Economics of Carrots and Sticks," Nobel Prize in Economics documents 1996-1, Nobel Prize Committee.

    Cited by:

    1. Paul Beaudry & Charles Blackorby, 1998. "Taxes and Employment Subsidies in Optimal Redistribution Programs," NBER Working Papers 6355, National Bureau of Economic Research, Inc.
    2. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    3. Blackorby, Charles & Szalay, Dezsö, 2008. "Regulating a Monopolist with unknown costs and unknown quality capacity," The Warwick Economics Research Paper Series (TWERPS) 858, University of Warwick, Department of Economics.
    4. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    5. Mongin, Philippe, 2019. "Interview of Peter J. Hammond," CRETA Online Discussion Paper Series 50, Centre for Research in Economic Theory and its Applications CRETA.
    6. Laurent Simula & Alain Trannoy, 2020. "Bunching and Rank-Dependent Optimal Income Taxation," CESifo Working Paper Series 8443, CESifo.
    7. David Nash, 2003. "Determinants of the use of financial incentives in investment banking," Working Papers wp256, Centre for Business Research, University of Cambridge.
    8. Michel Robe, 2001. "What Can We Learn From Simulating a Standard Agency Model?," Computing in Economics and Finance 2001 98, Society for Computational Economics.
    9. Fitzsimons, Vincent G., 2006. "Information society: networks, collective action and the role of institutions," MPRA Paper 33935, University Library of Munich, Germany.
    10. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2004. "Moral Hazard, Income Taxation, and Prospect Theory," Working Papers 0430, Tampere University, Faculty of Management and Business, Economics.
    11. Nicholas Stern, 2013. "Ethics, equity and the economics of climate change. Paper 2: Economics and Politics," GRI Working Papers 84b, Grantham Research Institute on Climate Change and the Environment.
    12. Lee, Ki-Hoon & Min, Byung & Yook, Keun-Hyo, 2015. "The impacts of carbon (CO2) emissions and environmental research and development (R&D) investment on firm performance," International Journal of Production Economics, Elsevier, vol. 167(C), pages 1-11.
    13. Bob Crabtree & Neil Chalmers & Nicola‐Jo Barron, 1998. "Information for Policy Design: Modelling Participation in a Farm Woodland Incentive Scheme," Journal of Agricultural Economics, Wiley Blackwell, vol. 49(3), pages 306-320, September.
    14. Keshab BHATTARAI, 2008. "Bargaining, Coalitions, Signalling and Repeated Games for Economic Development and Poverty Alleviation," EcoMod2008 23800012, EcoMod.
    15. Matveenko, V., 2010. "Stimulating Mechanisms in Ecologically Motivated Regulation: Will Ecological Policies in Transition and Developing Countries Become Efficient?," Journal of the New Economic Association, New Economic Association, issue 8, pages 10-34.
    16. Fuentes Castro, Daniel, 2005. "Incentivos en selección adversa para el control del acceso a espacios naturales protegidos [Incentives under adverse selection for the management of natural protected spaces]," MPRA Paper 51754, University Library of Munich, Germany.
    17. Leonidas C. Koutsougeras & Nicholas Ziros, 2015. "The Second Welfare Theorem in Economies with Non-Walrasian Markets," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(3), pages 415-432, June.
    18. N. A. Dentchev & A. Heene, 2003. "Toward stakeholder responsibility and stakeholder motivation: Systemic and holistic perspectives on corporate sustainability," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/196, Ghent University, Faculty of Economics and Business Administration.
    19. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
    20. Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
    21. Stern, Nicholas, 2014. "Ethics, equity and the economics of climate change paper 2: economics and politics," LSE Research Online Documents on Economics 62704, London School of Economics and Political Science, LSE Library.
    22. David C. Nachman & Stephen D. Smith, 2000. "Decentralized production and public liquidity with private information," FRB Atlanta Working Paper 2000-2, Federal Reserve Bank of Atlanta.
    23. Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs (Revised Version)," The Warwick Economics Research Paper Series (TWERPS) 779, University of Warwick, Department of Economics.
    24. Nader Asgary & Gang Li, 2016. "Corporate Social Responsibility: Its Economic Impact and Link to the Bullwhip Effect," Journal of Business Ethics, Springer, vol. 135(4), pages 665-681, June.
    25. Chen, Shenglan & Lin, Bingxuan & Lu, Rui & Zhang, Ting, 2015. "Controlling shareholders’ incentives and executive pay-for-performance sensitivity: Evidence from the split share structure reform in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 34(C), pages 147-160.
    26. N. A. Dentchev & A. Heene, 2003. "Reputation management: Sending the right signal to the right stakeholder," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/175, Ghent University, Faculty of Economics and Business Administration.
    27. Conyon, Martin J. & He, Lerong, 2011. "Executive compensation and corporate governance in China," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1158-1175, September.

  2. Mirrlees, James A., 1987. "Economic Policy and Nonrational Behavior," Department of Economics, Working Paper Series qt9tw447ws, Department of Economics, Institute for Business and Economic Research, UC Berkeley.

    Cited by:

    1. Ben Irons & Cameron Hepburn, 2007. "Regret Theory and the Tyranny of Choice," The Economic Record, The Economic Society of Australia, vol. 83(261), pages 191-203, June.
    2. Eytan Sheshinski, 2000. "Bounded Rationality and Socially Optimal Limits on Choice in a Self-Selection Model," Discussion Paper Series dp330, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem, revised Nov 2002.
    3. Sergei Mikhalishchev, 2020. "Optimal Menu when Agents Make Mistakes," CERGE-EI Working Papers wp670, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    4. Tyson, Chris, 2001. "The Foundations of Imperfect Decision Making," Research Papers 1714, Stanford University, Graduate School of Business.
    5. Simon P Anderson & Jacob K Goeree & Charles A Holt, 2001. "A Thoeretical Anlysis of Altruism and Decision Error in Public Goods Games," Levine's Working Paper Archive 563824000000000075, David K. Levine.
    6. Mattsson, Lars-Göran & Voorneveld, Mark & Weibull, Jörgen W., 2004. "Better may be worse: Some monotonicity results and paradoxes in discrete choice," SSE/EFI Working Paper Series in Economics and Finance 558, Stockholm School of Economics, revised 13 Sep 2006.
    7. Jörgen Weibull & Lars-Göran Mattsson & Mark Voorneveld, 2007. "Better May be Worse: Some Monotonicity Results and Paradoxes in Discrete Choice Under Uncertainty," Theory and Decision, Springer, vol. 63(2), pages 121-151, September.

  3. J. A. Mirrlees & P. Diamond, 1982. "Social Insurance with Variable Retirement and Private Saving," Working papers 296, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Martin Feldstein, 1982. "The Optimal Level of Social Security Benefits," NBER Working Papers 0970, National Bureau of Economic Research, Inc.
    2. Mikhail Golosov & Aleh Tsyvinski, 2005. "Optimal Taxation with Endogenous Insurance Markets," NBER Working Papers 11185, National Bureau of Economic Research, Inc.
    3. Diamond, Peter, 2010. "Taxes and Pensions," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
    4. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    5. Perelman, Sergio & Jousten, Alain & Desmet, Raphael, 2005. "The Benefits of Separating Early Retirees from the Unemployed: Simulation Results for Belgian Wage Earners," CEPR Discussion Papers 5077, C.E.P.R. Discussion Papers.
    6. Pestieau, Pierre & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2006. "Social Security and Retirement Decision: A Positive and Normative Approach," CEPR Discussion Papers 5542, C.E.P.R. Discussion Papers.
    7. Alberto Bisin & Danilo Guaitoli, 2004. "Moral Hazard and Nonexclusive Contracts," RAND Journal of Economics, The RAND Corporation, vol. 35(2), pages 306-328, Summer.
    8. Mikhail Golosov & Aleh Tsyvinski, 2006. "Designing Optimal Disability Insurance: A Case for Asset Testing," Journal of Political Economy, University of Chicago Press, vol. 114(2), pages 257-279, April.
    9. Louis Kaplow, 2006. "Myopia and the Effects of Social Security and Capital Taxation on Labor Supply," NBER Working Papers 12452, National Bureau of Economic Research, Inc.
    10. Diamond, Peter & Sheshinski, Eytan, 1995. "Economic aspects of optimal disability benefits," Journal of Public Economics, Elsevier, vol. 57(1), pages 1-23, May.
    11. Trunin, Pavel (Трунин, Павел), 2015. "Analysis of the Level of Development of the Financial System in the Russian Federation [Анализ Уровня Развития Финансовой Системы В Российской Федерации]," Published Papers mn38, Russian Presidential Academy of National Economy and Public Administration.
    12. András Simonovits, 2004. "Designing Benefit Rules for Flexible Retirement with or without Redistribution," CESifo Working Paper Series 1370, CESifo.

  4. P. Diamond & J. Helms & J. Mirrlees, 1978. "Optimal Taxation in a Stochastic Economy: A Cobb-Douglas Example," Working papers 217, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Louis Kaplow, 1991. "A Note on Taxation as Social Insurance for Uncertain Labor Income," NBER Working Papers 3708, National Bureau of Economic Research, Inc.
    2. Mikhail Golosov & Aleh Tsyvinski & Nicolas Werquin, 2016. "Recursive Contracts and Endogenously Incomplete Markets," NBER Working Papers 22012, National Bureau of Economic Research, Inc.
    3. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
    4. Hans-Werner Sinn, 1994. "A Theory of the Welfare State," NBER Working Papers 4856, National Bureau of Economic Research, Inc.
    5. Jean-Baptiste Michau, 2013. "On the Provision of Insurance Against Search-Induced Wage Fluctuations," Working Papers hal-00850547, HAL.
    6. James Alm, 1983. "The Optimal Structure of Intergovernmental Grants," Public Finance Review, , vol. 11(4), pages 387-417, October.
    7. Jacques H. Dreze, 2000. "Economic and Social Security in the Twenty‐first Century, with Attention to Europe," Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(3), pages 327-348, September.
    8. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
    9. Brandon Lehr, 2016. "Optimal Social Insurance for Heterogeneous Agents With Private Insurance," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 83(2), pages 301-333, June.
    10. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    11. Preston J. Miller, 1984. "Optimal income tax in a monetary economy," Working Papers 244, Federal Reserve Bank of Minneapolis.
    12. Jonathan Eaton & Harvey S. Rosen, 1979. "Notes on Optimal Wage Taxation and Uncertainty," NBER Working Papers 0388, National Bureau of Economic Research, Inc.
    13. Joseph E. Stiglitz, 1987. "Pareto Efficient and Optimal Taxation and the New New Welfare Economics," NBER Working Papers 2189, National Bureau of Economic Research, Inc.
    14. Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
    15. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
    16. Cremer, H. & Pestieau, P., 1996. "Redistributive taxation and social insurance," LIDAM Reprints CORE 1235, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    17. Helmuth Cremer & Firouz Gahvari, 1999. "Uncertainty and Optimally Uniform Commodity Taxes," Southern Economic Journal, John Wiley & Sons, vol. 66(1), pages 156-167, July.
    18. Roland Vaubel, 2018. "Justifications For Redistribution: A Critique," Economic Affairs, Wiley Blackwell, vol. 38(2), pages 166-184, June.
    19. Lee, Kangoh, 1998. "Uncertain income and redistribution in a federal system," Journal of Public Economics, Elsevier, vol. 69(3), pages 413-433, September.
    20. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 147-173, march.
    21. Zhang, Jie & Zhang, Junsen, 2003. "Long-run effects of unfunded social security with earnings-dependent benefits," Journal of Economic Dynamics and Control, Elsevier, vol. 28(3), pages 617-641, December.

  5. P. A. Diamond & J. A. Mirrlees, 1977. "A Model of Social Insurance With Variable Retirement," Working papers 210, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Degan, Arianna & Thibault, Emmanuel, 2012. "Dynastic Accumulation of Wealth," IDEI Working Papers 733, Institut d'Économie Industrielle (IDEI), Toulouse.
    2. Christian Hellwig & Nicolas Werquin, 2022. "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," Working Paper Series WP 2022-03, Federal Reserve Bank of Chicago.
    3. Lakshmi K. Raut, 1997. "Learning to Perfect Manipulation: Implications for Fertility, Savings, and Old-Age Social Security," Labor and Demography 9705003, University Library of Munich, Germany.
    4. Kolsrud, Jonas & Landais, Camille & Reck, Daniel & Spinnewijn, Johannes, 2024. "Retirement consumption and pension design," LSE Research Online Documents on Economics 121131, London School of Economics and Political Science, LSE Library.
    5. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
    6. Määttänen, Niku & Poutvaara, Panu, 2007. "Should Old-Age Benefits Be Earnings-Tested?," IZA Discussion Papers 2616, Institute of Labor Economics (IZA).
    7. Salvador Balle & Amedeo Spadaro, 2006. "Optimal Nonlinear Labor Income Taxation in Dynamic Economies," Working Papers 19, ECINEQ, Society for the Study of Economic Inequality.
    8. Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
    9. Brendon, C., 2022. "Optimal Nonlinear Savings Taxation," Cambridge Working Papers in Economics 2221, Faculty of Economics, University of Cambridge.
    10. Pestieau, Pierre & Marchand, Maurice G. & Boadway, Robin & Leite-Monteiro, Manuel, 2004. "Social Insurance and Redistribution with Moral Hazard and Adverse Selection," CEPR Discussion Papers 4253, C.E.P.R. Discussion Papers.
    11. Borys Grochulski & Narayana Kocherlakota, 2007. "Nonseparable Preferences and Optimal Social Security Systems," NBER Working Papers 13362, National Bureau of Economic Research, Inc.
    12. Ferey, Antoine, 2022. "Redistribution and Unemployment Insurance," Rationality and Competition Discussion Paper Series 345, CRC TRR 190 Rationality and Competition.
    13. Koehne, Sebastian & Kuhn, Moritz, 2015. "Optimal taxation in a habit formation economy," Journal of Public Economics, Elsevier, vol. 122(C), pages 31-39.
    14. Hugo Benitez-Silva & Moshe Buchinsky & John Rust, 2005. "How Large are the Classification Errors in the Social Security Disability Award Process?," Department of Economics Working Papers 05-02, Stony Brook University, Department of Economics.
    15. Lakshmi K Raut, 2004. "Learned Convention and Subgame Perfect Equilibrium in an Overlapping Generations Model with Two-Sided Altruism," Levine's Working Paper Archive 122247000000000172, David K. Levine.
    16. Louis Kaplow, 1991. "A Note on Taxation as Social Insurance for Uncertain Labor Income," NBER Working Papers 3708, National Bureau of Economic Research, Inc.
    17. Bönke, Timm & Kemptner, Daniel & Lüthen, Holger, 2018. "Effectiveness of early retirement disincentives: Individual welfare, distributional and fiscal implications," Labour Economics, Elsevier, vol. 51(C), pages 25-37.
    18. Adema, Y. & Bonenkamp, J. & Meijdam, Lex, 2016. "Flexible pension take-up in social security," Other publications TiSEM 8e9de9ae-c1e4-41e2-8893-7, Tilburg University, School of Economics and Management.
    19. Laurence Jacquet, 2006. "Optimal Disability Assistance When Fraud And Stigma Matter," Working Paper 1098, Economics Department, Queen's University.
    20. Nava Ashraf & James Berry & Jesse M. Shapiro, 2010. "Can Higher Prices Stimulate Product Use? Evidence from a Field Experiment in Zambia," American Economic Review, American Economic Association, vol. 100(5), pages 2383-2413, December.
    21. Holen , Dag S., 2007. "Disabillity Pension Motivated Income Adjustment," Memorandum 17/2008, Oslo University, Department of Economics.
    22. Eytan Sheshinski, 2000. "Bounded Rationality and Socially Optimal Limits on Choice in a Self-Selection Model," Discussion Paper Series dp330, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem, revised Nov 2002.
    23. Jean-Marie Lozachmeur, 2002. "Départ à la retraite d'un point de vue de la taxation optimale," CREPP Working Papers 0212, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
    24. Martin Feldstein, 1982. "The Optimal Level of Social Security Benefits," NBER Working Papers 0970, National Bureau of Economic Research, Inc.
    25. Mikhail Golosov & Aleh Tsyvinski, 2005. "Optimal Taxation with Endogenous Insurance Markets," NBER Working Papers 11185, National Bureau of Economic Research, Inc.
    26. Peter Eso & Andras Siminovits, 2002. "Designing Optimal Benefit Rules for Flexible Retirement," Discussion Papers 1353, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    27. Casey B. Mulligan, 1998. "Substitution over Time: Another Look at Life Cycle Labor Supply," NBER Working Papers 6585, National Bureau of Economic Research, Inc.
    28. John P. Rust, 1989. "A Dynamic Programming Model of Retirement Behavior," NBER Chapters, in: The Economics of Aging, pages 359-404, National Bureau of Economic Research, Inc.
    29. Diamond, Peter, 2010. "Taxes and Pensions," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
    30. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    31. Borys Grochulski & Tomasz Piskorski, 2007. "Risky human capital and deferred capital income taxation," Working Paper 06-13, Federal Reserve Bank of Richmond.
    32. Galasso, Vincenzo & Conde-Ruiz, José Ignacio & Profeta, Paola, 2005. "The Evolution of Retirement," CEPR Discussion Papers 4863, C.E.P.R. Discussion Papers.
    33. Stefania Albanesi & Roc Armenter, 2007. "Intertemporal Distortions in the Second best," NBER Working Papers 13629, National Bureau of Economic Research, Inc.
    34. Sleet, Christopher & Albanesi, Stefania, 2003. "Dynamic Optimal Taxation with Private Information," CEPR Discussion Papers 4006, C.E.P.R. Discussion Papers.
    35. Hoffmann, Bridget, 2016. "Do Non-Monetary Prices Target the Poor?: Evidence from a Field Experiment in India," IDB Publications (Working Papers) 7862, Inter-American Development Bank.
    36. J. Ignacio Conde-Ruiz & Vincenzo Galasso, "undated". "Early retirement," Working Papers 2003-03, FEDEA.
    37. Philippe Choné & Guy Laroque, 2014. "Income tax and retirement schemes," Sciences Po Economics Discussion Papers 2014-06, Sciences Po Departement of Economics.
    38. Makoto Hirono & Kazuo Mino, 2019. "Pension, Retirement, and Growth in the Presence Heterogeneous Elderly," KIER Working Papers 1010, Kyoto University, Institute of Economic Research.
    39. Koehne, Sebastian & Kuhn, Moritz, 2013. "Optimal capital taxation for time-nonseparable preferences," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79951, Verein für Socialpolitik / German Economic Association.
    40. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 67-81, February.
    41. Pedro Gomis-Porqueras & Christopher J. Waller, 2017. "Optimal Taxes Under Private Information: The Role of the Inflation," Working Papers 2017-014, Federal Reserve Bank of St. Louis, revised 20 Aug 2020.
    42. Tobias Laun, 2020. "Optimal Social Insurance with Endogenous Health," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 464-493, April.
    43. Mikhail Golosov & Aleh Tsyvinski & Nicolas Werquin, 2016. "Recursive Contracts and Endogenously Incomplete Markets," NBER Working Papers 22012, National Bureau of Economic Research, Inc.
    44. Bovenberg, A.L. & Sorensen, P.B., 2007. "Optimal Taxation and Social Insurance in a Lifetime Perspective," Discussion Paper 2007-14, Tilburg University, Center for Economic Research.
    45. Mikhail Golosov & Narayana Kocherlakota & Aleh Tsyvinski, 2002. "Optimal Indirect and Capital Taxation," NajEcon Working Paper Reviews 391749000000000449, www.najecon.org.
    46. Oliver Denk & Jean-Baptiste Michau, 2013. "Optimal Social Security with Imperfect Tagging," Working Papers hal-00796521, HAL.
    47. Jean Tirole, 2021. "Emmanuel Farhi, Economist Par Excellence," Annual Review of Economics, Annual Reviews, vol. 13(1), pages 1-17, August.
    48. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 147-174, August.
    49. Dominik Sachs & Sebastian Findeisen, 2012. "Education and Optimal Dynamic Taxation," 2012 Meeting Papers 365, Society for Economic Dynamics.
    50. Thomas F. Crossley & Hamish W. Low, 2004. "Borrowing Constraints, the Cost of Precautionary Saving, and Unemployment Insurance," Quantitative Studies in Economics and Population Research Reports 391, McMaster University.
    51. Jan Bonenkamp & Yvonne Adema & Lex Meijdam, 2011. "Retirement Flexibility and Portfolio Choice," CPB Discussion Paper 182, CPB Netherlands Bureau for Economic Policy Analysis.
    52. Narayana R. Kocherlakota, 2003. "Zero Expected Wealth Taxes: A Mirrlees Approach to Dynamic Optimal Taxation," Levine's Bibliography 666156000000000426, UCLA Department of Economics.
    53. Olivia S. Mitchell & Gary S. Fields, 1981. "The Effects of Pensions and Earnings on Retirement: A Review Essay," NBER Working Papers 0772, National Bureau of Economic Research, Inc.
    54. Neil Bruce & Michael Waldman, 1988. "Transfers in Kind: Why They Can Be Efficient and Non-Paternalistic," UCLA Economics Working Papers 532, UCLA Department of Economics.
    55. Narayana R. Kocherlakota, 2004. "Wedges and Taxes," American Economic Review, American Economic Association, vol. 94(2), pages 109-113, May.
    56. Tim Worall & Jonathan P Thomas, 2005. "Unemployment Insurance under Moral Hazard and Limited Commitment:Public versus Private Provision," 2005 Meeting Papers 158, Society for Economic Dynamics.
    57. Turnovsky, Stephen J. & Bruce, Neil, 2007. "Uncertain Retirement and the Effects of Social Insurance on Savings, Wealth, and Welfare," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 1, pages 1-41.
    58. Florian Scheuer, 2013. "Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(3), pages 405-420, July.
    59. Lakshmi K. Raut, 1996. "Subgame perfect manipulation of children by overlapping generations of agents with two-sided altruism and endogenous fertility," Labor and Demography 9604003, University Library of Munich, Germany.
    60. Casey B. Mulligan, 1999. "Microfoundations and Macro Implications of Indivisible Labor," NBER Working Papers 7116, National Bureau of Economic Research, Inc.
    61. Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," Economics Working Papers ECO2014/14, European University Institute.
    62. David A. Weisbach, 2008. "What Does Happiness Research Tell Us About Taxation?," The Journal of Legal Studies, University of Chicago Press, vol. 37(S2), pages 293-324, June.
    63. Kaganovich, M & Zilcha, I, 1997. "Education, Social Security and Growth," Papers 1-97, Tel Aviv.
    64. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    65. Lindbeck, Assar & Persson, Mats, 2008. "A Continuous Model of Income Insurance," Seminar Papers 756, Stockholm University, Institute for International Economic Studies.
    66. Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011. "Transfer Program Complexity and the Take-Up of Social Benefits," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 54-90, February.
    67. Jérôme Ballet & Philippe Meral & Dawidson Razafimahatolotra, 2009. "Altruism, Paternalism and Transfers," Prague Economic Papers, Prague University of Economics and Business, vol. 2009(3), pages 267-282.
    68. Assar Lindbeck & Mats Persson, 2006. "A Model of Income Insurance and Social Norms," CESifo Working Paper Series 1675, CESifo.
    69. Virginia Hernanz & Luis Toharia, "undated". "Do temporary contracts increase work accidents? A microeconometric comparison between Italy and Spain," Working Papers 2004-02, FEDEA.
    70. Richard J. Arnott & Joseph E. Stiglitz, 1983. "Moral Hazard and Optimal Commodity Taxation," NBER Working Papers 1154, National Bureau of Economic Research, Inc.
    71. Rochet, Jean-Charles & Biais, Bruno, 2023. "Taxing Financial Transactions: A Mirrleesian Approach," TSE Working Papers 23-1413, Toulouse School of Economics (TSE).
    72. Bianconi, Marcelo, 2008. "Heterogeneity, adverse selection and valuation with endogenous labor supply," International Review of Economics & Finance, Elsevier, vol. 17(1), pages 113-126.
    73. Assar Lindbeck & Mats Persson, 2010. "A Continuous Theory of Income Insurance," CESifo Working Paper Series 3097, CESifo.
    74. Walter H. Fisher & Christian Keuschnigg, 2007. "Pension Reform and Labor Market Incentives," CESifo Working Paper Series 2057, CESifo.
    75. Oliver Fabel, 1995. "Disability insurance in an optimal pension scheme," Journal of Economics, Springer, vol. 62(2), pages 157-183, June.
    76. Fisher, Walter H. & Keuschnigg, Christian, 2011. "Life-Cycle Unemployment, Retirement, and Parametric Pension Reform," Economics Series 267, Institute for Advanced Studies.
    77. Xavier Sala-i-Martin, 2002. "Social security and democracy," Economics Working Papers 621, Department of Economics and Business, Universitat Pompeu Fabra.
    78. Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, C.E.P.R. Discussion Papers.
    79. Yunmin Chen & YiLi Chien & Michael T. Owyang, 2015. "Individual and Aggregate Constrained Efficient Intertemporal Wedges in Dynamic Mirrleesian Economies," Working Papers 2015-43, Federal Reserve Bank of St. Louis.
    80. Preston J. Miller & Arthur J. Rolnick, 1979. "The CBO's policy analysis: an unquestionable misuse of a questionable theory," Staff Report 49, Federal Reserve Bank of Minneapolis.
    81. Jia, Hongbo, 2017. "An evaluation of pension differentials between Chinese private and public sectors from perspective of protection and incentives over the lifecycle," China Economic Review, Elsevier, vol. 44(C), pages 16-29.
    82. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc.
    83. Pestieau, Pierre & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2006. "Social Security and Retirement Decision: A Positive and Normative Approach," CEPR Discussion Papers 5542, C.E.P.R. Discussion Papers.
    84. Garcia-Serrano, Carlos & Hernanz, Virginia & Toharia, Luis, 2008. "Mind the gap, please! The effect of temporary help agencies on the consequences of work accidents," ISER Working Paper Series 2008-28, Institute for Social and Economic Research.
    85. Bound, John & Cullen, Julie Berry & Nichols, Austin & Schmidt, Lucie, 2004. "The welfare implications of increasing disability insurance benefit generosity," Journal of Public Economics, Elsevier, vol. 88(12), pages 2487-2514, December.
    86. Ashok Thomas & Luca Spataro, 2016. "The Effects Of Pension Funds On Markets Performance: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 30(1), pages 1-33, February.
    87. Anthony J. Pellechio, 1981. "Social Security and the Decision to Retire," NBER Working Papers 0734, National Bureau of Economic Research, Inc.
    88. J. C. Parra & M. Huggett, 2005. "Quantifying the Inefficiency of the US Social Security System," Computing in Economics and Finance 2005 70, Society for Computational Economics.
    89. Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2002. "Social Security, Retirement Age and Optimal Income Taxation," CESifo Working Paper Series 693, CESifo.
    90. Philippe Choné & Guy Laroque, 2018. "On the redistributive power of pensions," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(3), pages 519-546, March.
    91. J. Ignacio Conde-Ruiz & Vincenzo Galasso & Paola Profeta, 2006. "Early Retirement and Social Security: A Long Term Perspective," CSEF Working Papers 165, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    92. Alács, Péter, 2004. "Optimális loglineáris nyugdíjösztönzés megoldása numerikus módszerrel [Resolving optimal log-linear pension incentives by numerical means]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1029-1047.
    93. Beatrice Scheubel & Daniel Schunk & Joachim Winter, 2009. "Don't Raise the Retirement Age! An Experiment on Opposition to Pension Reforms and East-West Differences in Germany," CESifo Working Paper Series 2752, CESifo.
    94. Daniel van Vuuren, 2011. "Flexible Retirement," CPB Discussion Paper 174, CPB Netherlands Bureau for Economic Policy Analysis.
    95. Farhi, Emmanuel & Werning, Iván, 2008. "Optimal savings distortions with recursive preferences," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 21-42, January.
    96. Feldstein, Martin & Liebman, Jeffrey B., 2002. "Social security," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 32, pages 2245-2324, Elsevier.
    97. Ashok Thomas & Luca Spataro, 2013. "Pension funds and Market Efficiency: A review," Discussion Papers 2013/164, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
    98. Tongwook Park, 2000. "Optimal Social Security with Moral Hazard," Econometric Society World Congress 2000 Contributed Papers 1265, Econometric Society.
    99. Marco Battaglini & Stephen Coate, 2003. "Pareto Efficient Income Taxation with Stochastic Abilities," NBER Working Papers 10119, National Bureau of Economic Research, Inc.
    100. Been-Lo Chen & Fei-Chi Liang, 2023. "Online Appendix to "Optimal Taxation in the Life Cycle with Human Capital Investment"," Online Appendices 22-128, Review of Economic Dynamics.
    101. Barry J. Nalebuff & Richard J. Zeckhauser, 1985. "Pensions and the Retirement Decision," NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 283-316, National Bureau of Economic Research, Inc.
    102. Chung Tran & Alan Woodland, 2011. "Trade-Offs in Means Tested Pension Design," ANU Working Papers in Economics and Econometrics 2011-550, Australian National University, College of Business and Economics, School of Economics.
    103. Philippe Choné & Guy Laroque, 2014. "Income tax and retirement schemes," SciencePo Working papers Main hal-01070554, HAL.
    104. Ndiaye, Abdoulaye, 2018. "Flexible Retirement and Optimal Taxation," MPRA Paper 102651, University Library of Munich, Germany, revised 14 Aug 2020.
    105. Forteza, Alvaro, 2001. "Multiple equilibria in government transfer policy," European Journal of Political Economy, Elsevier, vol. 17(3), pages 531-555, September.
    106. Simonovits, András, 2004. "Optimális rugalmas nyugdíjrendszer tervezése - biztosításmatematikai semlegesség és hatékonyság [Designing benefit rules for flexible retirement: actuarial fairness versus efficiency]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1101-1112.
    107. Didier Blanchet, 1995. "Equité, efficacité et fonctions assurantielles de la retraite et de la préretraite," Revue Économique, Programme National Persée, vol. 46(3), pages 993-1002.
    108. Roland Vaubel, 2012. "Redistribution as income insurance?," Public Choice, Springer, vol. 152(3), pages 389-392, September.
    109. Michel, DE VROEY, 2006. "Getting Rid of Keynes ? A reflection on the history of macroeconomics," Discussion Papers (ECON - Département des Sciences Economiques) 2006051, Université catholique de Louvain, Département des Sciences Economiques.
    110. Janet Currie & Firouz Gahvari, 2007. "Transfers in Cash and In Kind: Theory Meets the Data," NBER Working Papers 13557, National Bureau of Economic Research, Inc.
    111. Andrew Coleman, 2014. "The growth, equity, and risk implications of different retirement income policies," New Zealand Economic Papers, Taylor & Francis Journals, vol. 48(2), pages 226-239, August.
    112. Hirono, Makoto & Mino, Kazuo, 2020. "Pension Reforms, Population Aging, and Retirement Decision of the Elderly in a Neoclassical Growth Model," MPRA Paper 102467, University Library of Munich, Germany.
    113. Rehn, Eric, 2007. "Imperfect Tagging Revisited," Working Papers 2007:2, Lund University, Department of Economics.
    114. Antonio Rangel, 2000. "Forward and Backward Intergenerational Goods: A Theory of Intergenerational Exchange," NBER Working Papers 7518, National Bureau of Economic Research, Inc.
    115. Narayana R. Kocherlakota, 2010. "Introduction," Introductory Chapters, in: The New Dynamic Public Finance, Princeton University Press.
    116. Jonathan Gruber & Jeffrey D. Kubik, 1994. "Disability Insurance Rejection Rates and the Labor Supply of Older Workers," NBER Working Papers 4941, National Bureau of Economic Research, Inc.
    117. Mikhail Golosov & Aleh Tsyvinski, 2006. "Designing Optimal Disability Insurance: A Case for Asset Testing," Journal of Political Economy, University of Chicago Press, vol. 114(2), pages 257-279, April.
    118. Mulligan, Casey B. & Gil Sala-I-Martin X., Ricard, 2002. "Social Security and Democracy," Working Papers 180, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    119. Yu Mei & Xie Haibin & Huang Xiaowei & Xu Jinhai & Ralescu Dan, 2014. "A Study on the Chinese Enterprise Annuity Replacement Rate Problem," Journal of Systems Science and Information, De Gruyter, vol. 2(1), pages 1-15, February.
    120. Albanesi, Stefania, 2006. "Optimal Taxation of Entrepreneurial Capital with Private Information," CEPR Discussion Papers 5647, C.E.P.R. Discussion Papers.
    121. Tomer Blumkin & Efraim Sadka, 2010. "Rising UI benefits over time," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 501-517, October.
    122. Salvador Ball & Amadéo Spadaro, 2006. "Optimal nonlinear labor income taxation in dynamic economies," Working Papers halshs-00590555, HAL.
    123. Sebastian Koehne, 2018. "On The Taxation Of Durable Goods," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 59(2), pages 825-857, May.
    124. Edward P. Lazear, 1994. "Some Thoughts on Savings," NBER Chapters, in: Studies in the Economics of Aging, pages 143-180, National Bureau of Economic Research, Inc.
    125. Heidler, Matthias & Raffelhüschen, Bernd & Leifels, Arne, 2006. "Heterogenous life expectancy, adverse selection, and retirement behaviour," FZG Discussion Papers 13, University of Freiburg, Research Center for Generational Contracts (FZG).
    126. Swapnil Singh, 2018. "Public insurance of married versus single households in the US: trends and welfare consequences," Bank of Lithuania Working Paper Series 54, Bank of Lithuania.
    127. Andreas Wagener, 2007. "Saving and Retirement Decisions with Pension Risk," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 107-132, March.
    128. Jean-Marie Lozachmeur, 2006. "Disability insurance and optimal income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 717-732, November.
    129. Serrano, Carlos, 1999. "Social security reform, income disribution, fiscal policy, and capital accumulation," Policy Research Working Paper Series 2055, The World Bank.
    130. Pian Shu, 2013. "Asset Accumulation and Labor Force Participation of Disability Insurance Applicants," Harvard Business School Working Papers 14-008, Harvard Business School.
    131. Parsons, Donald O., 1996. "Imperfect 'tagging' in social insurance programs," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 183-207, October.
    132. Mirrlees, J. A., 1995. "Private risk and public action: The economics of the welfare state," European Economic Review, Elsevier, vol. 39(3-4), pages 383-397, April.
    133. Dan Anderberg, 2009. "Optimal Policy and the Risk-Properties of Human Capital Reconsidered," 2009 Meeting Papers 166, Society for Economic Dynamics.
    134. Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
    135. Mulligan Casey B, 2001. "Aggregate Implications of Indivisible Labor," The B.E. Journal of Macroeconomics, De Gruyter, vol. 1(1), pages 1-35, April.
    136. John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt, 2002. "The Welfare Implications of Increasing DI Benefit Generosity," Working Papers wp024, University of Michigan, Michigan Retirement Research Center.
    137. András Simonovits, 2014. "Benefit-retirement age schedules and redistribution in public pension systems," CERS-IE WORKING PAPERS 1430, Institute of Economics, Centre for Economic and Regional Studies.
    138. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    139. Darío Maldonado, 2008. "Education policies and optimal taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 131-143, April.
    140. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Gerontocracy, Retirement, and Social Security," NBER Working Papers 7117, National Bureau of Economic Research, Inc.
    141. Jingjing Chai & Wolfram Horneff & Raimond Maurer & Olivia S. Mitchell, 2011. "Optimal Portfolio Choice over the Life Cycle with Flexible Work, Endogenous Retirement, and Lifetime Payouts," Review of Finance, European Finance Association, vol. 15(4), pages 875-907.
    142. Uhr, Daniel & Ziero Uhr, Júlia & Mueller, Bernardo, 2012. "Como as ONGs ambientais influenciam a política ambiental brasileira?," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 66(1), March.
    143. Bas Jacobs & Dirk Schindler, 2009. "On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance," CESifo Working Paper Series 2806, CESifo.
    144. Insook lee, 2023. "Optimal Progressivity of Public Pension Benefit and Labor Income Tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 3-35, September.
    145. Andras Simonovits, 2013. "Regressive intracohort redistribution in nonfinancial defined contribution pension," CERS-IE WORKING PAPERS 1312, Institute of Economics, Centre for Economic and Regional Studies.
    146. Paul Frijters & Michael A. Shields, 2001. "Welfare and Output Enhancing Moral Hazard: Disability Benefits and Endogenous Occupational Choice," Discussion Papers Series 445, School of Economics, University of Queensland, Australia.
    147. Hupfeld, Stefan, 2009. "Rich and healthy--better than poor and sick?: An empirical analysis of income, health, and the duration of the pension benefit spell," Journal of Health Economics, Elsevier, vol. 28(2), pages 427-443, March.
    148. Zhao, Rui R., 2007. "Dynamic risk-sharing with two-sided moral hazard," Journal of Economic Theory, Elsevier, vol. 136(1), pages 601-640, September.
    149. Maxim Troshkin & Ali Shourideh, 2014. "Providing Efficient Incentives to Work: Retirement Ages and the Pension System," 2014 Meeting Papers 1319, Society for Economic Dynamics.
    150. Mulligan, Casey B., 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," Working Papers 157, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    151. Thomas Crossley & Hamish Low, 2004. "When Might Unemployment Insurance Matter?," Department of Economics Working Papers 2004-04, McMaster University.
    152. Li, Zhimin & Ligon, Ethan, 2020. "Inferring informal risk-sharing regimes: Evidence from rural Tanzania," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 941-955.
    153. Petrova, Maria, 2008. "Inequality and media capture," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 183-212, February.
    154. Daniel Vuuren, 2014. "Flexible Retirement," Journal of Economic Surveys, Wiley Blackwell, vol. 28(3), pages 573-593, July.
    155. Peter A. Diamond & James Mirrlees, 1985. "Insurance Aspects of Pensions," NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 317-356, National Bureau of Economic Research, Inc.
    156. Simonovits, András & Eső, Péter, 2003. "Optimális járadékfüggvény tervezése rugalmas nyugdíjrendszerre [Designing optimal benefit rules for flexible retirement]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 99-111.
    157. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social security in theory and practice (II): Efficiency theories, narrative theories and implications for reform," Economics Working Papers 385, Department of Economics and Business, Universitat Pompeu Fabra.
    158. Simonovits, András, 2002. "Rugalmas nyugdíjkorhatár és optimális lineáris járulék- és járadékfüggvény [Flexible retirement and optimal linear contribution and benefit functions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 713-724.
    159. Louis Kaplow, 2006. "Myopia and the Effects of Social Security and Capital Taxation on Labor Supply," NBER Working Papers 12452, National Bureau of Economic Research, Inc.
    160. Michau, Jean-Baptiste, 2014. "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, vol. 111(C), pages 1-16.
    161. Clemente Ávila‐Parra & David Escamilla‐Guerrero & Oscar Gálvez‐Soriano, 2024. "Minimum eligibility age for social pensions and household poverty: Evidence from Mexico," Economic Inquiry, Western Economic Association International, vol. 62(1), pages 175-196, January.
    162. Didier Blanchet & Cécile Brousse & Mahrez Okba, 1996. "Retraite, préretraite, neutralité actuarielle et couverture du risque de chômage en fin de carrière," Économie et Statistique, Programme National Persée, vol. 291(1), pages 203-218.
    163. Takao Kataoka & Yoshihiro Takamatsu, 2020. "Optimal age‐dependent income taxation in a dynamic extensive model: The case for negative participation tax on young people," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(5), pages 1338-1367, September.
    164. Lindbeck, Assar & Persson, Mats, 2015. "Norms, Incentives and Information in Income Insurance," Working Paper Series 1058, Research Institute of Industrial Economics.
    165. Subho Banerjee & Robert Ewing, 2004. "Risk, wellbeing and public policy," Economic Roundup, The Treasury, Australian Government, issue 2, pages 21-44, August.
    166. Brendon, C., 2022. "Optimal Nonlinear Savings Taxation," Janeway Institute Working Papers 2210, Faculty of Economics, University of Cambridge.
    167. Mikhail Golosov & Aleh Tsyvinski, 2003. "Designing Optimal Disability Insurance," Levine's Working Paper Archive 506439000000000217, David K. Levine.
    168. Mervyn A. King, 1980. "Savings and Taxation," NBER Working Papers 0428, National Bureau of Economic Research, Inc.
    169. András Simonovits, 2014. "Design Errors in Public Pension Systems: The Case of Hungary," CERS-IE WORKING PAPERS 1414, Institute of Economics, Centre for Economic and Regional Studies.
    170. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2016. "Optimal income taxation when asset taxation is limited," Journal of Public Economics, Elsevier, vol. 136(C), pages 14-29.
    171. Diamond, Peter & Sheshinski, Eytan, 1995. "Economic aspects of optimal disability benefits," Journal of Public Economics, Elsevier, vol. 57(1), pages 1-23, May.
    172. Mulligan, Casey B. & Sala-i-Martin, Xavier, 1999. "Gerontocracy, Retirement, and Social Security," Working Papers 154, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    173. Villeneuve, Stéphane & Biais, Bruno & Gersbach, Hans & Rochet, Jean-Charles & von Thadden, Ernst-Ludwig, 2024. "Dynamic Contracting with Many Agents," TSE Working Papers 24-1511, Toulouse School of Economics (TSE).
    174. Simonovits, András, 2019. "Merev vagy rugalmas nyugdíjkorhatár? Áttekintés [Rigid versus flexible retiring age: a survey]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 345-375.
    175. James Sefton & Justin Van De Ven, 2009. "Optimal Design of Means Tested Retirement Benefits," Economic Journal, Royal Economic Society, vol. 119(541), pages 461-481, November.
    176. Martin Werding, 2007. "Actuarially accurate benefit reductions for early retirement," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(16), pages 19-32, August.
    177. Li, Anqi & Xing, Yiqing, 2020. "Intermediated implementation," European Economic Review, Elsevier, vol. 123(C).
    178. Lans Bovenberg & Peter Birch Sørensen, 2009. "Optimal Social Insurance with Linear Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(2), pages 251-275, June.
    179. Timothy Waidman & John Bound & Austin Nichols, 2003. "Disability Benefits as Social Insurance: Tradeoffs Between Screening Stringency and Benefit Generosity in Optimal Program Design," Working Papers wp042, University of Michigan, Michigan Retirement Research Center.
    180. Shu, Pian, 2015. "Asset accumulation and labor force participation of disability insurance applicants," Journal of Public Economics, Elsevier, vol. 129(C), pages 26-40.
    181. Simonovits, András, 2004. "Hogyan óvjuk meg az (amerikai) társadalombiztosítási nyugdíjrendszert?. Magyar szemmel P. A. Diamond-P. R. Orszag Saving Social Security című könyvéről [How to protect the US social-security pensio," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 752-767.
    182. Emmanuel Farhi & Iván Werning, 2012. "Capital Taxation: Quantitative Explorations of the Inverse Euler Equation," Journal of Political Economy, University of Chicago Press, vol. 120(3), pages 000.
    183. Simonovits, András, 2006. "Nyerhet-e mindenki az újraelosztásban?. Kötelező biztosítás és aszimmetrikus információ [Can everybody win by redistribution?. Compulsory insurance and asymmetrical information]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 873-879.
    184. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," SIRE Discussion Papers 2015-13, Scottish Institute for Research in Economics (SIRE).
    185. Bovenberg, A.L. & Sorensen, P.B., 2007. "Optimal Taxation and Social Insurance in a Lifetime Perspective," Other publications TiSEM 9315c167-87c2-474d-988a-d, Tilburg University, School of Economics and Management.
    186. Aart Gerritsen & Bas Jacobs & Alexandra V. Rusu & Kevin Spiritus, 2020. "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," Tinbergen Institute Discussion Papers 20-038/VI, Tinbergen Institute.
    187. Lee, Kyung-woo, 2015. "Optimal disability insurance with unobservable skill heterogeneity," Journal of Public Economics, Elsevier, vol. 122(C), pages 94-109.
    188. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
    189. Bas Jacobs & Dirk Schindler & Hongyan Yang, 2009. "Optimal Taxation of Risky Human Capital," CESifo Working Paper Series 2529, CESifo.
    190. Peter A. Diamond, 1997. "Macroeconomics Aspects of Social Security Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 28(2), pages 1-88.
    191. Jonathan P Thomas & Tim Worrall, 2002. "Unemployment Insurance under Moral Hazard and Limited Commitment: Public vs Private Provision," Keele Economics Research Papers KERP 2002/20, Centre for Economic Research, Keele University.
    192. András Simonovits, 2004. "Designing Benefit Rules for Flexible Retirement with or without Redistribution," CESifo Working Paper Series 1370, CESifo.

  6. J. A. Mirrlees, 1976. "Optimal Tax Theory: A Synthesis," Working papers 176, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. X. Ruiz del Portal, 2017. "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 97-119, October.
    2. Stéphane Gauthier, 2013. "Optimal Tax Base with Administrative Fixed Costs," PSE-Ecole d'économie de Paris (Postprint) hal-00731095, HAL.
    3. Carine Nourry, 2001. "Stability of equilibria in the overlapping generations model with endogenous labor supply," Post-Print hal-02878016, HAL.
    4. Jukka Pirttilä & Matti Tuomala, 1997. "Income Tax, Commodity Tax and Environmental Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 379-393, July.
    5. Tirole Jean & Guesnerie Roger, 1979. "Gradient projection algorithms for problems in public finance : a note," CEPREMAP Working Papers (Couverture Orange) 7907, CEPREMAP.
    6. Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series 1231, CESifo.
    7. Antoine BOZIO & Bertrand GARBINTI & Malka GUILLOT & Jonathan GOUPILLE-LEBRET & Thomas PIKETTY, 2020. "Predistribution vs. Redistribution: Evidence from France and the U.S," Working Papers 2020-24, Center for Research in Economics and Statistics.
    8. Ayse Imrohoroglu & Antonio Merlo & Peter Rupert, 1996. "On the political economy of income redistribution and crime," Working Papers (Old Series) 9609, Federal Reserve Bank of Cleveland.
    9. Oswald, Andrew J., 1982. "Optimal Intervention in an Economy with Trade Unions," Economic Research Papers 269164, University of Warwick - Department of Economics.
    10. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    11. Sören Blomquist & Luca Micheletto, 2005. "Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ," CESifo Working Paper Series 1429, CESifo.
    12. Kanbur, Ravi & Pirttila, Jukka & Tuomala, Matti, 2004. "Non-Welfarist Optimal Taxation And Behavioral Public Economics," Working Papers 127150, Cornell University, Department of Applied Economics and Management.
    13. Aronsson, Thomas & Johansson-Stenman, Olof, 2009. "Conspicuous Leisure: Optimal Income Taxation when both Relative Consumption and Relative Leisure Matter," Umeå Economic Studies 774, Umeå University, Department of Economics.
    14. Mikhail Golosov & Aleh Tsyvinski, 2005. "Optimal Taxation with Endogenous Insurance Markets," NBER Working Papers 11185, National Bureau of Economic Research, Inc.
    15. Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
    16. Martin Hellwig, 2010. "Utilitarian mechanism design for an excludable public good," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 44(3), pages 361-397, September.
    17. DAUBANES, Julien & LASSERRE, Pierre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2011, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
    18. Lu, Chun-Hui & Ueng, K.L. Glen & Chang, Juin-Jen, 2022. "Consumption indivisibility and the optimal tax mix," Economic Modelling, Elsevier, vol. 112(C).
    19. Coady, David & Dreze, Jean, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
    20. Hellwig, Martin, 2004. "Risk Aversion in the Small and in the Large When Outcomes Are Multidimensional," Sonderforschungsbereich 504 Publications 04-22, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    21. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2001. "Direct versus Indirect Taxation: The Design of the Tax Structure Revisted," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 42(3), pages 781-799, August.
    22. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
    23. Phelan, Christopher & Rustichini, Aldo, 2018. "Pareto efficiency and identity," Theoretical Economics, Econometric Society, vol. 13(3), September.
    24. Armstrong, Mark & Vickers, John, 2016. "Multiproduct Pricing Made Simple," CEPR Discussion Papers 11692, C.E.P.R. Discussion Papers.
    25. Michael Smart, 1998. "Flat tax reform," Working Papers msmart-98-01, University of Toronto, Department of Economics.
    26. Claudio A. Agostini(Georgetown University/Ilades), 2004. "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics.
    27. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    28. Homburg, Stefan, 2004. "A New Approach to Optimal Commodity Taxation," Hannover Economic Papers (HEP) dp-299, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    29. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545, Elsevier.
    30. Radim Bohacek & Michal Kejak, 2007. "Optimal Government Policies in Models with Heterogeneous Agents," 2007 Meeting Papers 651, Society for Economic Dynamics.
    31. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
    32. Aspen Gorry & Ezra Oberfield, 2012. "Optimal Taxation Over the Life Cycle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(4), pages 551-572, October.
    33. Kaplow Louis, 2008. "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-30, September.
    34. Randall G. Holcombe, 2002. "The Ramsey Rule Reconsidered," Public Finance Review, , vol. 30(6), pages 562-578, November.
    35. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2009. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," OECD Social, Employment and Migration Working Papers 76, OECD Publishing.
    36. Cremer, H. & Gahvari, F., 1996. "On Optimal Taxation of Housing," Papers 96.417, Toulouse - GREMAQ.
    37. Dirk Schindler & Benjamin Weigert, 2008. "Educational and Wage Risk: Social Insurance vs. Quality of Education," CESifo Working Paper Series 2513, CESifo.
    38. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
    39. 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.
    40. Markus Haavio and Kaisa Kotakorpi, 2012. "Sin Licenses Revisited," Discussion Papers 75, Aboa Centre for Economics.
    41. Saint-Paul, Gilles, 2018. "Pareto-Improving Structural Reforms," IZA Discussion Papers 11995, Institute of Labor Economics (IZA).
    42. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 67-81, February.
    43. Javier Portillo & Walter E. Block, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 29(2), pages 76-88, June.
    44. Mikhail Golosov & Narayana Kocherlakota & Aleh Tsyvinski, 2002. "Optimal Indirect and Capital Taxation," NajEcon Working Paper Reviews 391749000000000449, www.najecon.org.
    45. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2020. "Promoting Education under Distortionary Taxation: Equality of Opportunity versus Welfarism," CESifo Working Paper Series 8575, CESifo.
    46. Aloisio Pessoa_de_Araujo & Humberto L. Moreira, 2000. "Adverse Selection Problems without The Single Crossing Property," Econometric Society World Congress 2000 Contributed Papers 1874, Econometric Society.
    47. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 147-174, August.
    48. Sampson, Anthony A, 1994. "Implicit Contracts, Trade Unions and Involuntary Unemployment," Bulletin of Economic Research, Wiley Blackwell, vol. 46(1), pages 23-39, January.
    49. Aronsson, Thomas, 2007. "General Income Taxation, Public Goods and Decentralized Leadership," Umeå Economic Studies 715, Umeå University, Department of Economics.
    50. Bertrand Villeneuve & Anna Creti, 2003. "Politique énergétique : aspects stratégiques de la question des approvisionnements," Économie et Prévision, Programme National Persée, vol. 158(2), pages 73-88.
    51. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "The Optimal Income Taxation of Couples," Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
    52. Kanbur, Ravi & Tuomala, Matti, 2001. "Incentives, Inequality and the Allocation of Aid When Conditionality Doesn't Work: An Optimal Nonlinear Taxation Approach," Working Papers 127659, Cornell University, Department of Applied Economics and Management.
    53. Martin Hellwig, 2005. "A Contribution to the Theory of Optimal Utilitarian Income Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_23, Max Planck Institute for Research on Collective Goods.
    54. Jon Strand, 2002. "Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 195-210, March.
    55. Marek Kapicka, 2006. "Optimal Income Taxation with Human Capital Accumulation and Limited Record Keeping," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(4), pages 612-639, October.
    56. Alessandro Balestrino, 2000. "Mixed Tax Systems and the Public Provision of Private Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 463-478, August.
    57. Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," Documents de recherche 08-16, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    58. Martin Hellwig, 2006. "Incentive Problems with Unidimensional Hidden Characteristics: A Unified Approach," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_26, Max Planck Institute for Research on Collective Goods, revised Apr 2010.
    59. Carlier, G. & Dana, R.-A., 2005. "Rearrangement inequalities in non-convex insurance models," Journal of Mathematical Economics, Elsevier, vol. 41(4-5), pages 483-503, August.
    60. Helmuth Cremer & Firouz Gahvari & Norbert Ladoux, 2002. "Externalities and Optimal Taxation," Chapters, in: Lawrence H. Goulder (ed.), Environmental Policy Making in Economies with Prior Tax Distortions, chapter 14, pages 210-232, Edward Elgar Publishing.
    61. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2015. "Optimal Commodity Taxation with Varying Quality of Goods," CESifo Working Paper Series 5635, CESifo.
    62. Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01164011, HAL.
    63. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    64. Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013. "Una propuesta de crédito tributario al ingreso para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
    65. Guy Laroque, 2004. "Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof," Working Papers 2004-23, Center for Research in Economics and Statistics.
    66. Pio Baake & Rainald Borck & Andreas L–ffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 299-312, May.
    67. Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
    68. Silvia Platoni & Francesco Timpano, 2013. "Redistribution and Tax Evasion: an Asymmetric Information Approach," DISCE - Quaderni del Dipartimento di Scienze Economiche e Sociali dises1394, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
    69. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," NBER Working Papers 16619, National Bureau of Economic Research, Inc.
    70. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    71. Winer, Stanley L. & Hettich, Walter, 1998. "What Is Missed if We Leave Out Collective Choice in the Analysis of Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 373-389, June.
    72. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
    73. Herakles Polemarchakis, 2001. "The taxation of trades in assests," Working Papers 2001-21, Brown University, Department of Economics.
    74. Martin S. Feldstein & Daniel R. Feenberg, 1983. "Alternative Tax Rules and Personal Saving Incentives: Microeconomic Data and Behavioral Simulations," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 173-210, National Bureau of Economic Research, Inc.
    75. Ludvig Sinander, 2019. "The converse envelope theorem," Papers 1909.11219, arXiv.org, revised Jun 2022.
    76. Golosov, Mikhail & Weinzierl, Matthew & Tsyvinsky, Aleh, 2010. "Preference heterogeneity and optimal capital taxation," LSE Research Online Documents on Economics 58180, London School of Economics and Political Science, LSE Library.
    77. Marek Kapicka, 2015. "Pareto Efficient Taxation with Learning by Doing," 2015 Meeting Papers 619, Society for Economic Dynamics.
    78. Blomquist, Sören & Christiansen, Vidar, 1997. "Price Subsidies versus Public Provision," Working Paper Series 1997:12, Uppsala University, Department of Economics.
    79. Ruiz del Portal, X., 2009. "A general principal-agent setting with non-differentiable mechanisms: Some examples," Mathematical Social Sciences, Elsevier, vol. 57(2), pages 262-278, March.
    80. Marek Kapicka, 2006. "The Dynamics of Optimal Taxation when Human Capital is Endogenous," 2006 Meeting Papers 349, Society for Economic Dynamics.
    81. Pascal Belan & Stéphane Gauthier, 2006. "Optimal indirect taxation with a restricted number of tax rates," Post-Print halshs-00106898, HAL.
    82. Philippe Chone & Guy Laroque, 2010. "Negative Marginal Tax Rates and Heterogeneity," American Economic Review, American Economic Association, vol. 100(5), pages 2532-2547, December.
    83. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc.
    84. Zou, Liang, 1992. "Threat-based incentive mechanisms under moral hazard and adverse selection," Journal of Comparative Economics, Elsevier, vol. 16(1), pages 47-74, March.
    85. Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
    86. Benjamin B. Lockwood & Matthew C. Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers 17784, National Bureau of Economic Research, Inc.
    87. Jukka Pirttilä & Matti Tuomala, 2003. "Poverty Alleviation and Tax Policy," Working Papers 0315, Tampere University, Faculty of Management and Business, Economics.
    88. K. Erdlenbruch & M. Tidball, 2006. "Singular optimal control model of stock dependent environmental policies," Post-Print hal-00451685, HAL.
    89. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
    90. Kaplow, Louis, 2006. "On the undesirability of commodity taxation even when income taxation is not optimal," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
    91. Nadezda Sukhorukova & Julien Ugon, 2016. "Chebyshev Approximation by Linear Combinations of Fixed Knot Polynomial Splines with Weighting Functions," Journal of Optimization Theory and Applications, Springer, vol. 171(2), pages 536-549, November.
    92. Pascal Belan & Stéphane Gauthier & Guy Laroque, 2005. "The Optimal Grouping of Commodities for Indirect Taxation," Working Papers 2005-15, Center for Research in Economics and Statistics.
    93. Tatsuo Hatta & Yoshitomo Ogawa, 2003. "A Theory of Optimal Tariffs under a Revenue Constraint," CIRJE F-Series CIRJE-F-202, CIRJE, Faculty of Economics, University of Tokyo.
    94. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series 7868, CESifo.
    95. Kanbur, Ravi & Tuomala, Matti, 2010. "Relativity, Inequality And Optimal Nonlinear Income Taxation," Working Papers 126958, Cornell University, Department of Applied Economics and Management.
    96. Micheletto, Luca, 2008. "Redistribution and optimal mixed taxation in the presence of consumption externalities," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2262-2274, October.
    97. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February.
    98. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
    99. Eskeland, Gunnar S., 1993. "A presumptive pigovian tax on gasoline : analysis of an air pollution control program for Mexico City," Policy Research Working Paper Series 1076, The World Bank.
    100. Dalton, P.S. & Gonzalez Jimenez, V.H. & Noussair, C.N., 2015. "Paying with Self-Chosen Goals : Incentives and Gender Differences," Other publications TiSEM 35daceab-34bc-4bd2-b330-e, Tilburg University, School of Economics and Management.
    101. Thomas Gaube, 2005. "Second-Best Pollution Taxation and Environmental Quality," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_9, Max Planck Institute for Research on Collective Goods.
    102. Georg Meran & Christian von Hirschhausen, 2014. "Increasing Block Tariffs in the Water Sector: An Interpretation in Terms of Social Preferences," Discussion Papers of DIW Berlin 1434, DIW Berlin, German Institute for Economic Research.
    103. Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
    104. Stephan Zheng & Alexander Trott & Sunil Srinivasa & Nikhil Naik & Melvin Gruesbeck & David C. Parkes & Richard Socher, 2020. "The AI Economist: Improving Equality and Productivity with AI-Driven Tax Policies," Papers 2004.13332, arXiv.org.
    105. Rausser, Gordon C. & Foster, William E., 1990. "Public goods and wealth transfer tradeoffs," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt7f97x962, Department of Agricultural & Resource Economics, UC Berkeley.
    106. Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
    107. Gavan, Malachy James & Penta, Antonio, 2022. "Safe Implementation," TSE Working Papers 22-1369, Toulouse School of Economics (TSE).
    108. Aronsson, Thomas & Löfgren, Karl-Gustaf, 2007. "Welfare Theory: History and Modern Results," Umeå Economic Studies 726, Umeå University, Department of Economics.
    109. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 295-316, May.
    110. Jukka Pirttilä & Ilpo Suoniemi, 2010. "Public Provision, Commodity Demand and Hours of Work: An Empirical Analysis," CESifo Working Paper Series 3000, CESifo.
    111. Saez, Emmanuel, 2002. "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes," Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
    112. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    113. Alessandro Citanna & Heracles M. Polemarchakis & M. Tirelli, 2006. "The taxation of trades in assets," Post-Print halshs-00009847, HAL.
    114. Chambers, Robert G., 1986. "Domestic And International Agricultural Policy Interfaces," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 18(1), pages 1-6, July.
    115. Henry de Frahan, Lancelot & Maniquet, François, 2022. "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE 3199, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    116. Hellwig, Martin F., 2010. "A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation," Economics Letters, Elsevier, vol. 108(2), pages 156-158, August.
    117. Maria Racionero, 2000. "Optimal Redistribution with Unobservable Preferences for an Observable Merit Good," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 479-501, August.
    118. Costa, Carlos Eugênio da & Maestri, Lucas Jóver, 2004. "The risk-properties of human capital and the design of government policies," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 554, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    119. Andersson, Tommy, 2004. "Essays on Nonlinear Pricing and Welfare," MPRA Paper 59446, University Library of Munich, Germany.
    120. Ming Chang, 1996. "Ramsey pricing in a hierarchical structure with an application to network-access pricing," Journal of Economics, Springer, vol. 64(3), pages 281-314, October.
    121. Alexander Tarasov & Robertas Zubrickas, 2021. "Optimal Income Taxation under Monopolistic Competition," CESifo Working Paper Series 9309, CESifo.
    122. Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
    123. Thomas Aronsson & Olof Johansson‐Stenman, 2013. "Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter," Scandinavian Journal of Economics, Wiley Blackwell, vol. 115(1), pages 155-175, January.
    124. Carlos E. da Costa, 2006. "Yet Another Reason to Tax Goods," 2006 Meeting Papers 188, Society for Economic Dynamics.
    125. Mikhail Golosov & Aleh Tsyvinski, 2006. "Designing Optimal Disability Insurance: A Case for Asset Testing," Journal of Political Economy, University of Chicago Press, vol. 114(2), pages 257-279, April.
    126. Racionero, Maria del Mar, 2001. "Optimal Tax Mix with Merit Goods," Oxford Economic Papers, Oxford University Press, vol. 53(4), pages 628-641, October.
    127. Stéphane Gauthier & Fanny Henriet, 2016. "Consumption taxes and taste heterogeneity," Working Papers halshs-01252563, HAL.
    128. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    129. Stéphane Gauthier & Fanny Henriet, 2018. "Commodity taxes and taste heterogeneity," Post-Print halshs-01626787, HAL.
    130. Xiaojun Zhao, 2015. "Optimal Income Taxations with Information Asymmetry: The Lagrange Multiplier Approach," Annals of Economics and Finance, Society for AEF, vol. 16(1), pages 199-229, May.
    131. Jacobs, Bas & Boadway, Robin, 2014. "Optimal linear commodity taxation under optimal non-linear income taxation," Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
    132. Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
    133. Matti Tuomala, 2003. "On Optimal Non-linear Income Taxation: Numerical Results Revisited," Working Papers 0317, Tampere University, Faculty of Management and Business, Economics.
    134. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2016. "Redistribution and Social Insurance," American Economic Review, American Economic Association, vol. 106(2), pages 359-386, February.
    135. Joseph E. Stiglitz, 1987. "Pareto Efficient and Optimal Taxation and the New New Welfare Economics," NBER Working Papers 2189, National Bureau of Economic Research, Inc.
    136. 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.
    137. Moresi, Serge, 1998. "Optimal taxation and firm formation:: A model of asymmetric information," European Economic Review, Elsevier, vol. 42(8), pages 1525-1551, September.
    138. Sartono, 2020. "Benefit Approach in Tax Collection for the State Welfare: A Comparative Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 317-325.
    139. Jukka Pirttilä & Matti Tuomala, 2007. "Labour income uncertainty, taxation and public good provision," Economic Journal, Royal Economic Society, vol. 117(518), pages 567-582, March.
    140. Blomquist, Sören & Micheletto, Luca, 2003. "Age Related Optimal Income Taxation," Working Paper Series 2003:7, Uppsala University, Department of Economics.
    141. Louis Kaplow, 2004. "On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy," Journal of Economic Perspectives, American Economic Association, vol. 18(4), pages 159-175, Fall.
    142. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    143. Konstantinos Marinakos & Georgia Pistikou & Alkistis Papaioanou, 2023. "Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?," Bulletin of Applied Economics, Risk Market Journals, vol. 10(1), pages 69-79.
    144. Obara Takuya & Tsugawa Shuichi, 2019. "Public Good Provision Financed by Nonlinear Income Tax Under Reduction of Envy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(4), pages 1-16, October.
    145. Bernard Salanié, 1990. "Sélection adverse et aversion pour le risque," Annals of Economics and Statistics, GENES, issue 18, pages 131-149.
    146. Nava Kahana & Doron Klunover, 2016. "Private provision of a public good with time-allocation choice," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 47(2), pages 379-386, August.
    147. Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
    148. Ravi Kanbur & Matti Tuomala, 2011. "Charitable conservatism, poverty radicalism and inequality aversion," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 417-431, September.
    149. Steven Matthews & John Moore, 1984. "Monopoly Provision of Product Quality and Warranties," Discussion Papers 585R, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    150. Sushama Murty, "undated". "Some results from the theory of optimal taxation and their relevance for increasing progressiveness of Indian tax structure," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 19-03, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    151. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    152. Hisali, Eria & Ddumba-Ssentamu, John, 2013. "Foreign aid and tax revenue in Uganda," Economic Modelling, Elsevier, vol. 30(C), pages 356-365.
    153. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem," CESifo Working Paper Series 2092, CESifo.
    154. Marek Kapicka & Radim Bohacek, 2007. "Optimal Human Capital Policies," 2007 Meeting Papers 464, Society for Economic Dynamics.
    155. Rajiv Prabhakar, 2016. "How did the Welsh government manage to reform council tax in 2005?," Public Money & Management, Taylor & Francis Journals, vol. 36(6), pages 417-424, September.
    156. Malachy James Gavan & Antonio Penta, 2022. "Safe Implementation," Working Papers 1363, Barcelona School of Economics.
    157. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," Foerder Institute for Economic Research Working Papers 275758, Tel-Aviv University > Foerder Institute for Economic Research.
    158. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    159. West, Sarah E. & Williams III, Roberton C., 2007. "Optimal taxation and cross-price effects on labor supply: Estimates of the optimal gas tax," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 593-617, April.
    160. Nerlove, Marc & Razin, Assaf & Sadka, Efraim, 1983. "Economic Issues in Population Policy," Foerder Institute for Economic Research Working Papers 275372, Tel-Aviv University > Foerder Institute for Economic Research.
    161. Dan Cao & Roger Lagunoff, 2016. "The Design of Optimal Collateralized Contracts," Working Papers gueconwpa~16-16-01, Georgetown University, Department of Economics, revised 01 Jun 2017.
    162. Kanbur, Ravi & Tarkiainen, Ritva & Tuomala, Matti, 1998. "Non-Linear Utility Pricing and Targeting the Poor," Working Papers 179318, Cornell University, Department of Applied Economics and Management.
    163. Kevin Spiritus, 2022. "Optimal Commodity Taxation Under Non-linear Income Taxation," Tinbergen Institute Discussion Papers 22-018/VI, Tinbergen Institute.
    164. Cremer, Helmuth & Gahvari, Firouz, 2001. "Second-best taxation of emissions and polluting goods," Journal of Public Economics, Elsevier, vol. 80(2), pages 169-197, May.
    165. Kaplow, Louis, 2010. "Optimal control of externalities in the presence of income taxation," LSE Research Online Documents on Economics 58172, London School of Economics and Political Science, LSE Library.
    166. Immervoll, Herwig & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Verdelin, Nicolaj, 2011. "Optimal tax and transfer programs for couples with extensive labor supply responses," Journal of Public Economics, Elsevier, vol. 95(11), pages 1485-1500.
    167. Nishimura, Yukihiro, 2003. "Optimal non-linear income taxation for reduction of envy," Journal of Public Economics, Elsevier, vol. 87(2), pages 363-386, February.
    168. Giacomo Benedetto, 2017. "Institutions and the route to reform of the European Union’s budget revenue, 1970–2017," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 615-633, November.
    169. Philippe Choné & Guy Laroque, 2006. "Should Low Skilled Work be Subsidized ?," Working Papers 2006-08, Center for Research in Economics and Statistics.
    170. George Economides & Anastasios Rizos, 2021. "Optimal taxation: full-commitment versus time-consistent equilibrium," Economic Change and Restructuring, Springer, vol. 54(3), pages 717-753, August.
    171. Spencer Bastani & Sören Blomquist & Jukka Pirttilä, 2013. "How Should Commodities be Taxed? A Counterargument to the Recommendation in the Mirrlees Review," CESifo Working Paper Series 4240, CESifo.
    172. Carlier, Guillaume & Zhang, Kelvin Shuangjian, 2020. "Existence of solutions to principal–agent problems with adverse selection under minimal assumptions," Journal of Mathematical Economics, Elsevier, vol. 88(C), pages 64-71.
    173. Robertas Zubrickas, 2022. "Loss aversion, labor supply, and income taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(2), pages 579-598, April.
    174. Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 657-671, December.
    175. Matthews, Steven & Moore, John, 1987. "Monopoly Provision of Quality and Warranties: An Exploration in the Theory of Multidimensional Screening," Econometrica, Econometric Society, vol. 55(2), pages 441-467, March.
    176. Arya, Anil & Glover, Jonathan & Rajan, Uday, 2000. "Implementation in Principal-Agent Models of Adverse Selection," Journal of Economic Theory, Elsevier, vol. 93(1), pages 87-109, July.
    177. Craig Brett & John A. Weymark, 2008. "Public Good Provision And The Comparative Statics Of Optimal Nonlinear Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(1), pages 255-290, February.
    178. Mishra, Debasis & Pramanik, Anup & Roy, Souvik, 2014. "Multidimensional mechanism design in single peaked type spaces," Journal of Economic Theory, Elsevier, vol. 153(C), pages 103-116.
    179. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," CESifo Working Paper Series 2970, CESifo.
    180. Wang, Zhaohua & Sun, Yefei & Wang, Bo, 2020. "Policy cognition is more effective than step tariff in promoting electricity saving behaviour of residents," Energy Policy, Elsevier, vol. 139(C).
    181. Sushama Murty, "undated". "Lessons from optimal taxation theory for the GST and beyond," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 17-07, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    182. Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
    183. Ryoji Hiraguchi, 2007. "Optimal monetary policy with skill shock," Economics Bulletin, AccessEcon, vol. 5(15), pages 1-11.
    184. Thomas Aronsson & Tomas Sjögren & Torbjörn Dalin, 2009. "Optimal taxation and redistribution in an OLG model with unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 198-218, April.
    185. Miller, Keaton, 2020. "Sharing the sacrifice, minimizing the pain: Optimal wage reductions," Economics Letters, Elsevier, vol. 196(C).
    186. Martin Hellwig, 2005. "The Undesirability of Randomized Income Taxation under Decreasing Risk Aversion," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_27, Max Planck Institute for Research on Collective Goods.
    187. Carlier, Guillaume, 2001. "A general existence result for the principal-agent problem with adverse selection," Journal of Mathematical Economics, Elsevier, vol. 35(1), pages 129-150, February.
    188. Helmuth Cremer & Firouz Gahvari, 1999. "Uncertainty and Optimally Uniform Commodity Taxes," Southern Economic Journal, John Wiley & Sons, vol. 66(1), pages 156-167, July.
    189. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
    190. Haaparanta, Pertti & Piekkola, Hannu, 2001. "Taxation and Entrepreneurship," Discussion Papers 766, The Research Institute of the Finnish Economy.
    191. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    192. Levin, Vladimir L., 1997. "Reduced cost functions and their applications," Journal of Mathematical Economics, Elsevier, vol. 28(2), pages 155-186, September.
    193. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
    194. Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 225-261, June.
    195. Dennis Ridley & Cartreal Davison, 2022. "Optimal Tax Rate for Maximal Revenue Generation," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 271-284, March.
    196. Peter A. Diamond, 1982. "Protection, Trade Adjustment Assistance, and Income Distribution," NBER Chapters, in: Import Competition and Response, pages 123-150, National Bureau of Economic Research, Inc.
    197. Dirk Schindler & Benjamin Weigert, 2008. "Insuring Educational Risk: Opportunities versus Income," CESifo Working Paper Series 2348, CESifo.
    198. Ulrich van Suntum, "undated". "Income Taxes, Death Taxes, and Optimal Consumption-Leisure-Savings-Choice," Working Papers 200124, Institute of Spatial and Housing Economics, Munster Universitary.
    199. Louis Kaplow, 2006. "Optimal Control of Externalities in the Presence of Income Taxation," NBER Working Papers 12339, National Bureau of Economic Research, Inc.
    200. Ludvig Sinander, 2022. "The Converse Envelope Theorem," Econometrica, Econometric Society, vol. 90(6), pages 2795-2819, November.
    201. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
    202. Ley, Eduardo & Boccardo, Jessica, 2010. "The taxation of motor fuel : international comparison," Policy Research Working Paper Series 5212, The World Bank.
    203. Martin Hellwig, 2008. "A Maximum Principle for Control Problems with Monotonicity Constraints," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_04, Max Planck Institute for Research on Collective Goods.
    204. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    205. John Revesz, 2020. "A Model of the Optimal Tax Mix Including Capital Taxation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(3), pages 387-402, September.
    206. Gahvari, Firouz & Micheletto, Luca, 2012. "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Working Paper Series, Center for Fiscal Studies 2012:9, Uppsala University, Department of Economics, revised 05 Jun 2014.
    207. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 147-173, march.
    208. Jorge Martinez-Vazquez & Mark Rider, 1996. "A Revelation Approach To Optimal Taxation," Public Finance Review, , vol. 24(4), pages 439-463, October.
    209. X. Ruiz del Portal, 2012. "Conditions for incentive compatibility in models with multidimensional allocation functions and one-dimensional types," Review of Economic Design, Springer;Society for Economic Design, vol. 16(4), pages 311-321, December.
    210. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc.
    211. Aronsson, Thomas, 2010. "Optimal income taxation and decentralized fiscal federalism," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 187-195, July.
    212. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
    213. van Suntum, Ulrich, 2008. "Income taxes, death taxes, and optimal consumption-leisure-savings-choice," CAWM Discussion Papers 4, University of Münster, Münster Center for Economic Policy (MEP).
    214. Sun, Chuanwang & Lin, Boqiang, 2013. "Reforming residential electricity tariff in China: Block tariffs pricing approach," Energy Policy, Elsevier, vol. 60(C), pages 741-752.
    215. Dilip Mookherjee, 2008. "The 2007 Nobel Memorial Prize in Mechanism Design Theory," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(2), pages 237-260, June.
    216. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
    217. Armstrong, Mark & Sappington, David E.M., 2007. "Recent Developments in the Theory of Regulation," Handbook of Industrial Organization, in: Mark Armstrong & Robert Porter (ed.), Handbook of Industrial Organization, edition 1, volume 3, chapter 27, pages 1557-1700, Elsevier.
    218. By Louis Kaplow, 2012. "Optimal Control Of Externalities In The Presence Of Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(2), pages 487-509, May.
    219. John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
    220. Bäuml, Matthias & Dette, Tilman & Pollmann, Michael, 2022. "Price and income effects of hospital reimbursements," Journal of Health Economics, Elsevier, vol. 81(C).
    221. Louis Kaplow, 1993. "Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?," NBER Working Papers 4566, National Bureau of Economic Research, Inc.
    222. Kanbur, Ravi & Tuomala, Matti, 2002. "Understanding The Evolution Of Inequality During Transition: The Optimal Income Taxation," Working Papers 7240, Cornell University, Department of Applied Economics and Management.

  7. P. A. Diamond & J. A. Mirrlees, 1975. "On the Assignment of Liability: The Uniform Case," Working papers 152, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Jens Gudmundsson & Jens Leth Hougaard & Chiu Yu Ko, 2022. "Sharing sequentially triggered losses: Automatic conflict resolution through smart contracts," IFRO Working Paper 2020/05, University of Copenhagen, Department of Food and Resource Economics.
    2. G. Dari Mattiacci & G.G.A. de Geest, 2004. "The Filtering Effect of Sharing Rules," Working Papers 04-17, Utrecht School of Economics.
    3. Nuno Garoupa, 2009. "Least-Cost Avoidance: The Tragedy of Common Safety," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 25(1), pages 235-261, May.
    4. C. Chu, 2003. "Precedent Externality, Network Effect, and the Possible Inefficiency of the Evolution of Laws," European Journal of Law and Economics, Springer, vol. 16(2), pages 187-198, September.

  8. P. A. Diamond & J. A. Mirrlees, 1975. "Private Constant Returns and Public Shadow Prices," Working papers 151, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Coady, David & Dreze, Jean, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
    2. Guesnerie Roger, 1979. "Second best pricing rules in the boiteux tradition : derivation, review and discussion," CEPREMAP Working Papers (Couverture Orange) 7920, CEPREMAP.
    3. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 295-316, May.
    4. 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.
    5. Guesnerie Roger, 1975. "On second best pareto optimality : an abstract approach for a synthesis," CEPREMAP Working Papers (Couverture Orange) 7507, CEPREMAP.
    6. Guesnerie, R., 1995. "The genealogy of modern theoretical public economics: From first best to second best," European Economic Review, Elsevier, vol. 39(3-4), pages 353-381, April.
    7. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
    8. Jagdish N. Bhagwati & T. N. Srinivasan, 2019. "On inferring resource-allocational implications from DRC calculations in trade-distorted small open economies," Indian Economic Review, Springer, vol. 54(1), pages 75-88, December.
    9. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    10. James A Roumasset & Lee H Endress, 2000. "Sustainable Development Without Constraints," Working Papers 200009, University of Hawaii at Manoa, Department of Economics.
    11. Liqun Liu, 2005. "The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 145-158, March.
    12. EHTlSHAM AHMAD & DAVID COADY & NICHOLAS STERN, 1988. "A Complete Set of Shadow Prices for Pakistan:Illustrations for 1975-76," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 27(1), pages 7-43.

  9. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.

    Cited by:

    1. Doyle, Chris & Smith, Jennifer C, 1997. "Crime and Drugs : An Economic Approach," The Warwick Economics Research Paper Series (TWERPS) 477, University of Warwick, Department of Economics.
    2. Kenneth L. Judd, 1997. "The Optimal Tax Rate for Capital Income is Negative," NBER Working Papers 6004, National Bureau of Economic Research, Inc.
    3. 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.
    4. Roger H. Gordon, 1985. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc.
    5. Assaf Razin & Efraim Sadka, 1990. "Integration of International Capital Markets: The Size of Government and Tax Coordination," NBER Chapters, in: Taxation in the Global Economy, pages 331-356, National Bureau of Economic Research, Inc.
    6. Deepak Lal, 1997. "From Planning to Regulation: Towards a New Dirigisme?," UCLA Economics Working Papers 774A, UCLA Department of Economics.
    7. Berliant, Marcus & Page Jr., Frank H., 2003. "Budget Balancedness and Optimal Income Taxation," Working Papers 1164, California Institute of Technology, Division of the Humanities and Social Sciences.
    8. Cameron Hepburn & Michael Grubb & Karsten Neuhoff & Felix Matthes & Maximilien Tse, 2006. "Auctioning of EU ETS Phase II allowances: how and why?," Working Papers EPRG 0621, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
    9. Tatsuo Hatta & John Haltiwanger, 1984. "Tax Reform and Strong Substitutes," UCLA Economics Working Papers 315, UCLA Department of Economics.
    10. J. D. Geanakoplos & H. M. Polemarchakis, 2006. "Pareto Improving Taxes," Cowles Foundation Discussion Papers 1576, Cowles Foundation for Research in Economics, Yale University.
    11. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    12. Timothy Besley & Rohini Pande, 1998. "Read My Lips: The Political Economy of Information Transmission," STICERD - Theoretical Economics Paper Series 355, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    13. Klaus Beckmann & Elisabeth Lackner-Frey, 2002. "How Leviathan Taxes," Constitutional Political Economy, Springer, vol. 13(3), pages 265-273, September.
    14. Isabel Correia & Juan Pablo Nicolini & Pedro Teles, 2002. "Optimal fiscal and monetary policy: equivalence results," Working Paper Series WP-02-16, Federal Reserve Bank of Chicago.
    15. Jonas D. M. Fisher & Frederic S. Mishkin & Casey B. Mulligan & Xavier X. Sala-i-Martin, 1997. "The optimum quantity of money: theory and evidence," Proceedings, Federal Reserve Bank of Cleveland, pages 687-724.
    16. António Afonso, 2006. "Excess burden and the cost of inefficiency in public services provision," Working Papers w200609, Banco de Portugal, Economics and Research Department.
    17. Roger Gordon & Wei Li, 2005. "Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations," NBER Working Papers 11661, National Bureau of Economic Research, Inc.
    18. Huizinga, Harry & Nielsen, Soren Bo, 2001. "Privatization, public investment, and capital income taxation," Journal of Public Economics, Elsevier, vol. 82(3), pages 399-414, December.
    19. Claudio A. Agostini(Georgetown University/Ilades), 2004. "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics.
    20. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    21. James A. Robinson & Ragnar Torvik, 2005. "A Political Economy Theory of the Soft Budget Constraint," Working Paper Series 5605, Department of Economics, Norwegian University of Science and Technology.
    22. Edward Calthrop, 2003. "On green production taxes," Economics Series Working Papers 158, University of Oxford, Department of Economics.
    23. Fiorella De Fiore & Pedro Teles, 2002. "The optimal mix of taxes on money, consumption and income," Working Paper Series WP-02-03, Federal Reserve Bank of Chicago.
    24. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-455, April.
    25. Arvind Panagariya, 2003. "The Economics And Politics Of Uniform Tariffs," International Trade 0309009, University Library of Munich, Germany.
    26. Jerry R. Green, 1977. "Notes on the Public Debt and Social Insurance," NBER Working Papers 0188, National Bureau of Economic Research, Inc.
    27. Pestieau, P., 1994. "The current state and future directions of public finance," LIDAM Reprints CORE 1116, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    28. Chari, V. V. & Christiano, Lawrence J. & Kehoe, Patrick J., 1996. "Optimality of the Friedman rule in economies with distorting taxes," Journal of Monetary Economics, Elsevier, vol. 37(2-3), pages 203-223, April.
    29. James E. Anderson, 1997. "Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs," NBER Working Papers 6181, National Bureau of Economic Research, Inc.
    30. John J. Beggs, 1981. "Marginal Cost Pricing, Taxation and Subsidies in Urban Transport," Cowles Foundation Discussion Papers 586, Cowles Foundation for Research in Economics, Yale University.
    31. Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    32. Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation in a Simple Finite-Horizon OLG Model," Economic Research Papers 269603, University of Warwick - Department of Economics.
    33. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    34. Emmanuel Saez, 2002. "Optimal Progressive Capital Income Taxes in the Infinite Horizon Model," NBER Working Papers 9046, National Bureau of Economic Research, Inc.
    35. Brita Bye & Karine Nyborg, 1999. "The Welfare Effects of Carbon Policies: Grandfathered Quotas versus Differentiated Taxes," Discussion Papers 261, Statistics Norway, Research Department.
    36. Randall Holcombe, 2005. "Government growth in the twenty-first century," Public Choice, Springer, vol. 124(1), pages 95-114, July.
    37. James E. Anderson, 1999. "Trade Reform Diagnostics with Many Households, Quotas, and Tariffs," Boston College Working Papers in Economics 417, Boston College Department of Economics, revised 03 May 2000.
    38. Erkki Koskela & Leopold von Thadden, 2003. "Optimal Factor Taxation under Wage Bargaining - A Dynamic Perspective," CESifo Working Paper Series 836, CESifo.
    39. Assaf Razin & Efraim Sadka & Chi-Wa Yuen, "undated". "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series 97-27, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    40. Alan J. Auerbach, 1980. "Tax Neutrality and the Social Discount Rate: A Suggested Framework," NBER Working Papers 0457, National Bureau of Economic Research, Inc.
    41. Göbel, Jürgen, 2009. "In search of an appropriate tax base for local Leviathans," MPRA Paper 13940, University Library of Munich, Germany.
    42. A. Lans Bovenberg & Lawrence H. Goulder, 1995. "Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses," NBER Working Papers 5117, National Bureau of Economic Research, Inc.
    43. Armstrong Mark, 2008. "Access Pricing, Bypass and Universal Service in Post," Review of Network Economics, De Gruyter, vol. 7(2), pages 1-16, June.
    44. Federico Boffa, 2004. "Redistributing through Unions," Labor and Demography 0402002, University Library of Munich, Germany.
    45. James E. Anderson, 1996. "Trade Reform with a Government Budget Constraint," NBER Working Papers 5827, National Bureau of Economic Research, Inc.
    46. Efraim Sadka, 2006. "Public-Private Partnerships: A Public Economics Perspective," IMF Working Papers 2006/077, International Monetary Fund.
    47. Boone, J. & de Mooij, R.A., 2000. "Tax Policy in a Model of Search with Training," Discussion Paper 2000-07, Tilburg University, Center for Economic Research.
    48. Carl E. Walsh, 1984. "Optimal Taxation by the Monetary Authority," NBER Working Papers 1375, National Bureau of Economic Research, Inc.
    49. Brita Bye & Birger Strøm & Turid Åvitsland, 2003. "Welfare effects of VAT reforms: A general equilibrium analysis," Discussion Papers 343, Statistics Norway, Research Department.
    50. Eskeland, Gunnar S., 2000. "Environmental protection and optimal taxation," Policy Research Working Paper Series 2510, The World Bank.
    51. Narayana R. Kocherlakota & Christopher Phelan, 1999. "Explaining the fiscal theory of the price level," Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 23(Fall), pages 14-23.
    52. Bhatia, Kul B, 1998. "Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications," Public Finance = Finances publiques, , vol. 53(2), pages 123-144.
    53. Diego Martinez Lopez & A. Jesus Sanchez Fuentes, 2006. "On the optimal level of public inputs," Working Papers 06.34, Universidad Pablo de Olavide, Department of Economics, revised Mar 2008.
    54. Stiglitz, Joseph E & Boskin, Michael J, 1977. "Some Lessons from the New Public Finance," American Economic Review, American Economic Association, vol. 67(1), pages 295-301, February.
    55. Roberto Burguet & Jaime Sempere, "undated". "North-South Environmental Debate: Strategic Price Distortions And Capital Flows," UFAE and IAE Working Papers 442.99, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    56. Arno Riedl & Frans van Winden, 2003. "Input versus Output Taxation in an Experimental International Economy," Tinbergen Institute Discussion Papers 03-058/1, Tinbergen Institute.
    57. Sebastian Edwards, 1990. "On Uniform Import Tariffs in Developing Countries," NBER Working Papers 3347, National Bureau of Economic Research, Inc.
    58. Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
    59. Dirk Niepelt, 2004. "Tax Smoothing versus Tax Shifting," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(1), pages 27-51, January.
    60. 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.
    61. Joel Slemrod, 1985. "The Impact of Tax Reform on Households," NBER Working Papers 1765, National Bureau of Economic Research, Inc.
    62. Newbery, D., 2006. "The relationship between regulation and competition policy for network utilities," Cambridge Working Papers in Economics 0631, Faculty of Economics, University of Cambridge.
    63. Edward Calthrop, 2001. "On Subsidising Auto-Commuting," CESifo Working Paper Series 566, CESifo.
    64. Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, University Library of Munich, Germany.
    65. Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
    66. Blackorby, Charles & Murty, Sushama, 2006. "Unit Versus Ad Valorem Taxes: Monopoly In General Equilibrium," Economic Research Papers 269731, University of Warwick - Department of Economics.
    67. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    68. Isabel Correia & Pedro Teles, 1999. "The Optimal Inflation Tax," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 2(2), pages 325-346, April.
    69. Heady, Christopher, 1989. "Public sector pricing in a fiscal context," Policy Research Working Paper Series 179, The World Bank.
    70. Andres Erosa, 2001. "Financial Intermediation and Occupational Choice in Development," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 4(2), pages 303-334, April.
    71. Eckaus, Richard S., 2008. "A Short Chronicle of Academic Thought about Development," The Journal of Economic Asymmetries, Elsevier, vol. 5(1), pages 1-12.
    72. Robin Boadway & Firouz Gahvari, 2006. "Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute," Working Paper 1068, Economics Department, Queen's University.
    73. Bernard, Alain & Fischer, Carolyn & Vielle, Marc, 2001. "Is There a Rationale for Rebating Environmental Levies?," Discussion Papers 10512, Resources for the Future.
    74. Kakwani, Nanak & Ray, Ranjan, 1989. "Optimal commodity taxes under rationing," Policy Research Working Paper Series 203, The World Bank.
    75. Chamley, Christophe & Honohan, Patrick, 1990. "Taxation of financial intermediation : measurement principles and application to five African countries," Policy Research Working Paper Series 421, The World Bank.
    76. Correia, Isabel & Teles, Pedro & Adão, Bernardino, 2006. "On the Relevance of Exchange Rate Regimes for Stabilization Policy," CEPR Discussion Papers 5797, C.E.P.R. Discussion Papers.
    77. Tomasz Jedrzejowicz & Gabor Kiss & Jana Jirsakova, 2009. "How to measure tax burden in an internationally comparable way?," NBP Working Papers 56, Narodowy Bank Polski.
    78. 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.
    79. 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 r06057, Université Panthéon-Sorbonne (Paris 1).
    80. Laura Marsiliani & Thomas Renstrom, 2002. "Inequality, Environmental Protection and Growth," Wallis Working Papers WP35, University of Rochester - Wallis Institute of Political Economy.
    81. Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    82. Vidar Christiansen & Stephen Smith, 2001. "The Economics of Duty-Free Shopping," CESifo Working Paper Series 595, CESifo.
    83. Devarajan, Shantayanan & Go, Delfin & Schiff, Maurice & Suthiwart-Narueput, Sethaput, 1996. "The whys and why nots of export taxation," Policy Research Working Paper Series 1684, The World Bank.
    84. 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.
    85. 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).
    86. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    87. Assaf Razin & Efraim Sadka, 1991. "International Fiscal Policy Coordination and Competition: An Exposition," NBER Working Papers 3779, National Bureau of Economic Research, Inc.
    88. David Madden, 1995. "An analysis of indirect tax reform in Ireland in the 1980s," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 18-37, May.
    89. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
    90. Assaf Razin & Efraim Sadka, 2004. "Capital Income Taxation in the Globalized World," NBER Working Papers 10630, National Bureau of Economic Research, Inc.
    91. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    92. Jan Boone & Ruud de Mooij, 2000. "Tax policy in a model of search with training," CPB Research Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
    93. Alan Krause, 2004. "The Dynamic Process of Tax Reform," Econometric Society 2004 Australasian Meetings 119, Econometric Society.
    94. Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider, 2004. "Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    95. Dan Usher, 2006. "Should The Samuelson Rule Be Modified To Account For The Marginal Cost Of Public Funds?," Working Paper 1065, Economics Department, Queen's University.
    96. Paul A. David, 2005. "Reforming the Taxation of Human Capital: A Modest Proposal for Promoting Economic Growth," HEW 0502002, University Library of Munich, Germany.
    97. Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August.
    98. Lawrence H. Goulder, 1993. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Working Papers 4582, National Bureau of Economic Research, Inc.
    99. Dasgupta, Partha, 2010. "The Place of Nature in Economic Development," Handbook of Development Economics, in: Dani Rodrik & Mark Rosenzweig (ed.), Handbook of Development Economics, edition 1, volume 5, chapter 0, pages 4977-5046, Elsevier.
    100. Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, Department of Economics and Business Economics, Aarhus University.
    101. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
    102. Michael Mandler, 2001. "Accessible Pareto-Improvements: Using Market Information to Reform Inefficiencies," Cowles Foundation Discussion Papers 1320, Cowles Foundation for Research in Economics, Yale University.
    103. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
    104. Coady, David P. & Harris, Rebecca Lee, 2001. "A regional general equilibrium analysis of the welfare impact of cash transfers: An analysis of PROGRESA in Mexico," TMD discussion papers 76, International Food Policy Research Institute (IFPRI).
    105. Agnar Sandmo, 1999. "Asymmetric Information and Public Economics: The Mirrlees-Vickrey Nobel Prize," Journal of Economic Perspectives, American Economic Association, vol. 13(1), pages 165-180, Winter.
    106. Paul A. David, "undated". "Reforming the Taxation of Human Capital: A Modest Proposal," Working Papers 01007, Stanford University, Department of Economics.
    107. 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.
    108. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    109. Joseph E. Stiglitz, 1991. "The Invisible Hand and Modern Welfare Economics," NBER Working Papers 3641, National Bureau of Economic Research, Inc.
    110. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    111. Assaf Razin & Efraim Sadka, 1989. "Optimal Incentives to Domestic Investment in the Presence of Capital Flight," NBER Working Papers 3080, National Bureau of Economic Research, Inc.
    112. Ira N. Gang & Arindam Das-Gupta, 1998. "Value Added Tax Evasion, Auditing and Transactions Matching," Departmental Working Papers 199607, Rutgers University, Department of Economics.
    113. Ted Bergstrom, 1994. "Benefit-Cost Analysis and Distortionary Taxes: A Public Choice Approach," Public Economics 9401005, University Library of Munich, Germany.
    114. Douglas Holtz-Eakin, 1995. "Public Policy and Entrepreneurship," Center for Policy Research Policy Briefs 5, Center for Policy Research, Maxwell School, Syracuse University.
    115. Lundholm, Michael & Wijkander, Hans, 2002. "Public Ownership and Income Redistribution," Research Papers in Economics 2003:2, Stockholm University, Department of Economics.
    116. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    117. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.
    118. Urzúa, Carlos M., 2004. "The Ahmad-Stern approach revisited: Variants and an application to Mexico," EGAP Working Papers 2004-05, Tecnológico de Monterrey, Campus Ciudad de México.
    119. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
    120. Johansson-Stenman, Olof, 2001. "Should We Use Distributional Weights in CBA When Income Taxes Can Deal with Equity?," Working Papers in Economics 35, University of Gothenburg, Department of Economics.
    121. Panagariya, Arvind, 1990. "How should tariffs be structured?," Policy Research Working Paper Series 353, The World Bank.
    122. Alfredo Serrano Mancilla, 2006. "Reformas socialmente eficientes del IVA en España," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 381-398, May.
    123. Lawrence H. Goulder, 1994. "Environmental Taxation and the "Double Dividend:" A Reader's Guide," NBER Working Papers 4896, National Bureau of Economic Research, Inc.
    124. 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, Department of Economics.
    125. Martí­nez-López, Diego, 2005. "Fiscal federalism and public inputs provision: vertical externalities matter," Working Paper Series 484, European Central Bank.
    126. Can Erbil, 2004. "Trade Taxes Are Expensive," International Trade 0409002, University Library of Munich, Germany.
    127. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    128. Kubota, Keiko, 2000. "Fiscal constraints, collection costs, and trade policies," Policy Research Working Paper Series 2366, The World Bank.
    129. Hammar, Henrik & Lundgren, Tommy & Sjöström, Magnus, 2006. "The significance of transport costs in the Swedish forest industry," Working Papers 97, National Institute of Economic Research.

Articles

  1. James A. Mirrlees, 2016. "Capital And Inequality," Contemporary Economic Policy, Western Economic Association International, vol. 34(3), pages 399-402, July.

    Cited by:

    1. Emmanuel Saez, 2017. "Questions And Answers: Income And Wealth Inequality—Evidence And Policy Implications," Contemporary Economic Policy, Western Economic Association International, vol. 35(1), pages 26-28, January.
    2. Riccardo De Bonis, 2016. "What Piketty said in Capital in the Twenty-first Century and how economists reacted," Mo.Fi.R. Working Papers 130, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.

  2. Peter A. Diamond & James A. Mirrlees & Yew-Kwang Ng & Ravi Kumar, 2016. "Inequality: Comments, Questions, And Answers," Contemporary Economic Policy, Western Economic Association International, vol. 34(3), pages 412-414, July.

    Cited by:

    1. Molle, François & Tanouti, Oumaima, 2017. "Squaring the circle: Agricultural intensification vs. water conservation in Morocco," Agricultural Water Management, Elsevier, vol. 192(C), pages 170-179.

  3. James Mirrlees & Roberto Raimondo, 2013. "Strategies in the principal-agent model," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 53(3), pages 605-656, August.

    Cited by:

    1. Julio Backhoff-Veraguas & Patrick Beissner & Ulrich Horst, 2019. "Robust Contracting in General Contract Spaces," Papers 1910.12516, arXiv.org, revised Mar 2021.
    2. Bastien Baldacci & Philippe Bergault, 2021. "Optimal incentives in a limit order book: a SPDE control approach," Papers 2112.00375, arXiv.org, revised Oct 2022.
    3. Chalioti, Evangelia & Serfes, Konstantinos, 2017. "Strategic incentives for innovations and market competition," International Journal of Industrial Organization, Elsevier, vol. 52(C), pages 427-449.
    4. Evangelia Chalioti, 2015. "Incentive contracts under product market competition and R&D spillovers," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 58(2), pages 305-328, February.
    5. Julio Backhoff-Veraguas & Patrick Beissner & Ulrich Horst, 2022. "Robust contracting in general contract spaces," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 73(4), pages 917-945, June.
    6. Dylan Possamai & Nizar Touzi, 2020. "Is there a Golden Parachute in Sannikov's principal-agent problem?," Papers 2007.05529, arXiv.org, revised Oct 2022.

  4. Mirrlees, James & Adam, Stuart & Besley, Tim & Blundell, Richard & Bond, Stephen & Chote, Robert & Malcolm, Gammie & Johnson, Paul & Myles, Gareth & Poterba, James, 2012. "The Mirrlees Review: A Proposal for Systematic Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 655-683, September.

    Cited by:

    1. Clausing, Kimberly A., 2013. "Who Pays the Corporate Tax in a Global Economy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 151-184, March.
    2. Thompson Fred & Rizova Polly, 2015. "How Government Creates Value?," Economic Themes, Sciendo, vol. 53(4), pages 449-466, December.
    3. Giuseppe Vitaletti, 2019. "Mirrlees’ and De Viti’S Fiscal Systems," Working papers 75, Società Italiana di Economia Pubblica.
    4. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    5. Giuseppe Vitaletti, 2019. "Sraffa, saggio di interesse, sistema fiscale," Working papers 80, Società Italiana di Economia Pubblica.
    6. Nicolas Crouzet & Janice C. Eberly, 2019. "Understanding Weak Capital Investment: the Role of Market Concentration and Intangibles," NBER Working Papers 25869, National Bureau of Economic Research, Inc.
    7. Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.
    8. Temimi, Akram & Zeitun, Rami & Mimouni, Karim, 2016. "How does the tax status of a country impact capital structure? Evidence from the GCC region," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 71-89.
    9. Zeitun, Rami & Temimi, Akram & Mimouni, Karim, 2017. "Do financial crises alter the dynamics of corporate capital structure? Evidence from GCC countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 21-33.

  5. James Mirrlees & Stuart Adam & Timothy Besley & Richard Blundell & Stephen Bond & Robert Chote & Malcolm Gammie & Paul Johnson & Gareth Myles & James Poterba, 2011. "The Mirrlees Review: Conclusions and Recommendations for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 331-359, September.

    Cited by:

    1. Nicholas Crafts, 2013. "Returning to Growth: Policy Lessons from History," Fiscal Studies, Institute for Fiscal Studies, vol. 34(2), pages 255-282, June.
    2. Roantree, Barra & Doorley, Karina & Kakoulidou, Theano & O'Malley, Seamus, 2021. "Budget 2022," Quarterly Economic Commentary: Special Articles, Economic and Social Research Institute (ESRI).
    3. McQuinn, Kieran & O'Toole, Conor & Coffey, Cathal & Wendy Disch & Eva Shiel & Eoin Kenny, 2021. "Quarterly Economic Commentary, Winter 2021," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC2021WIN, June.
    4. Eddy Zanoutene, 2023. "Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation," Post-Print hal-03891225, HAL.
    5. Rafael Barbosa & Simon Skipka, 2019. "Tax Housing or Land? Distributional Effects of Property Taxation in Germany," CESifo Working Paper Series 8039, CESifo.
    6. Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Crafts, Nicholas & Hughes, Alan, 2014. "Industrial Policy for the Medium to Long-term," CAGE Online Working Paper Series 179, Competitive Advantage in the Global Economy (CAGE).
    8. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.

  6. James Mirrlees, 2010. "Are recessions inevitable?," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 15(4), pages 341-348.

    Cited by:

    1. Gennady Shkliarevsky, 2023. "Inflation and Value Creation: An Economic and Philosophic Investigation," Papers 2301.03063, arXiv.org.

  7. J. Peter Neary & James A. Mirrlees & Jean Tirole, 2003. "Evaluating Economics Research in Europe: An Introduction," Journal of the European Economic Association, MIT Press, vol. 1(6), pages 1239-1249, December.

    Cited by:

    1. Lex Borghans & Frank Cörvers, 2010. "The Americanization of European Higher Education and Research," NBER Chapters, in: American Universities in a Global Market, pages 231-267, National Bureau of Economic Research, Inc.
    2. Jan Ours, 2009. "Will You Still Need Me: When I’m 64?," De Economist, Springer, vol. 157(4), pages 441-460, December.
    3. Jan Ours & Frederic Vermeulen, 2007. "Ranking Dutch Economists," De Economist, Springer, vol. 155(4), pages 469-487, December.
    4. Ruiz-Castillo, Javier, 2006. "Economics research in Spain during the 1990's : a literature review," UC3M Working papers. Economics we063609, Universidad Carlos III de Madrid. Departamento de Economía.
    5. Rodgers, Joan R. & Valadkhani, Abbas, 2005. "Ranking of Australian Economics Departments Based on Their Total and Per Academic Staff Research Output," Economics Working Papers wp05-18, School of Economics, University of Wollongong, NSW, Australia.
    6. Joan Rosselló, 2007. "Does a public university system avoid the stratification of public universities and the segregation of students?," DEA Working Papers 26, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    7. Mirucki, Jean & Nicot, Bernadette & Poshyvak, Maria, 2007. "What Can EconLit Reveal Us About Ukraine's Scholarly Production?," MPRA Paper 29089, University Library of Munich, Germany.
    8. Dubois, Pierre & Rochet, Jean-Charles & Schlenker, Jean-Marc, 2010. "Productivity and Mobility in Academic Research: Evidence from Mathematicians," IDEI Working Papers 606, Institut d'Économie Industrielle (IDEI), Toulouse, revised Mar 2013.
    9. Pedro Neves & Sandra Silva & Óscar Afonso, 2012. "A Meta-Analytic Assessment of the Effects of Inequality on Growth," CEF.UP Working Papers 1204, Universidade do Porto, Faculdade de Economia do Porto.
    10. Andrew J. Oswald, 2010. "A suggested method for the measurement of world-leading research (illustrated with data on economics)," Scientometrics, Springer;Akadémiai Kiadó, vol. 84(1), pages 99-113, July.
    11. Frances Ruane & Richard S.J. Tol, 2007. "Centres of Research Excellence in Economics in the Republic of Ireland," Papers WP180, Economic and Social Research Institute (ESRI).
    12. Gamal Atallah & Gabriel Rodriguez, 2003. "Indirect Patent Citations," Working Papers 0302E, University of Ottawa, Department of Economics.
    13. Stanley, T. D. & Doucouliagos, Chris & Jarrell, Stephen B., 2006. "Meta-regression analysis as the socio-economics of economic research," Working Papers eco_2006_21, Deakin University, Department of Economics.
    14. Ana Rute Cardoso & Paulo Guimarães & Klaus F. Zimmermann, 2010. "Comparing the early research performance of PhD graduates in labor economics in Europe and the USA," Scientometrics, Springer;Akadémiai Kiadó, vol. 84(3), pages 621-637, September.
    15. Chia-Lin Chang & Esfandiar Maasoumi & Michael McAleer, 2016. "Robust Ranking of Journal Quality: An Application to Economics," Econometric Reviews, Taylor & Francis Journals, vol. 35(1), pages 50-97, January.
    16. Miguel sarmiento, 2009. "Central Bank Economic Research: Output, Demand, Productivity, and Relevance," Borradores de Economia 5935, Banco de la Republica.
    17. Baltagi, Badi H., 2007. "Worldwide Econometrics Rankings: 1989–2005," Econometric Theory, Cambridge University Press, vol. 23(5), pages 952-1012, October.
    18. Ruiz-Castillo, Javier, 2006. "La investigación en economía en España durante los años 90 : una revisión de la literatura," DE - Documentos de Trabajo. Economía. DE de060201, Universidad Carlos III de Madrid. Departamento de Economía.
    19. Stelios Katranidis & Theodore Panagiotidis & Costas Zontanos, 2012. "An evaluation of the Greek Universities Economics Departments," Discussion Paper Series 2012_01, Department of Economics, University of Macedonia, revised Jan 2012.
    20. Cloos, Janis & Greiff, Matthias & Rusch, Hannes, 2020. "Geographical Concentration and Editorial Favoritism within the Field of Laboratory Experimental Economics," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224565, Verein für Socialpolitik / German Economic Association.
    21. Rolf Ketzler & Klaus F. Zimmermann, 2009. "Publications: German economic research institutes on track," Scientometrics, Springer;Akadémiai Kiadó, vol. 80(1), pages 231-252, July.
    22. Joan Rosselló-Villalonga, 2012. "Stratification of public universities and students's segretation," DEA Working Papers 45, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    23. Cloos, Janis & Greiff, Matthias & Rusch, Hannes, 2020. "Geographical Concentration and Editorial Favoritism within the Field of Laboratory Experimental Economics (RM/19/029-revised-)," Research Memorandum 014, Maastricht University, Graduate School of Business and Economics (GSBE).
    24. GAUTIER, Axel & WAUTHY, Xavier, 2004. "Teaching versus research: a multi-tasking approach to multi-department universities," LIDAM Discussion Papers CORE 2004003, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    25. David Colander, 2009. "Can European Economics Compete with U.S. Economics? And Should It"," Middlebury College Working Paper Series 0902, Middlebury College, Department of Economics.
    26. Dimitrov, Dinko & Lazarova, Emiliya, 2011. "Two-sided coalitional matchings," Mathematical Social Sciences, Elsevier, vol. 62(1), pages 46-54, July.
    27. Oswald, Andrew J., 2009. "World-Leading Research and its Measurement," The Warwick Economics Research Paper Series (TWERPS) 887, University of Warwick, Department of Economics.
    28. Martin Gregor & Ondrej Schneider, 2005. "The World is Watching: Rankings of Czech and Slovak Economics Departments (in English)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 55(11-12), pages 518-530, November.
    29. Joan R. Rodgers & Abbas Valadkhani, 2006. "A Multidimensional Ranking of Australian Economics Departments," The Economic Record, The Economic Society of Australia, vol. 82(256), pages 30-43, March.
    30. Joseph Macri & Dipendra Sinha, 2006. "Rankings Methodology for International Comparisons of Institutions and Individuals: an Application to Economics in Australia and New Zealand," Journal of Economic Surveys, Wiley Blackwell, vol. 20(1), pages 111-156, February.
    31. Mladen Djuric & Jovan Filipovic & Stefan Komazec, 2020. "Reshaping the Future of Social Metrology: Utilizing Quality Indicators to Develop Complexity-Based Scientific Human and Social Capital Measurement Model," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 148(2), pages 535-567, April.
    32. Martin Gregor, 2006. "Hodnocení ekonomických pracovišť a ekonomů: Koho, proč, čím a jak [A survey of rankings of economic departments: Global, american, european and national]," Politická ekonomie, Prague University of Economics and Business, vol. 2006(3), pages 394-414.
    33. Marcella Corsi & Carlo D'Ippoliti & Federico Lucidi, 2010. "Pluralism at Risk? Heterodox Economic Approaches and the Evaluation of Economic Research in Italy," American Journal of Economics and Sociology, Wiley Blackwell, vol. 69(5), pages 1495-1529, November.
    34. László Kóczy & Alexandru Nichifor, 2013. "The intellectual influence of economic journals: quality versus quantity," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 52(3), pages 863-884, April.
    35. Koczy, L. & Nichifor, A. & Strobel, M., 2010. "Intellectual Influence: quality versus quantity," Research Memorandum 029, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    36. Giulio Cainelli & Mario A. Maggioni & T. Erika Uberti & Annunziata Felice, 2015. "The strength of strong ties: How co-authorship affect productivity of academic economists?," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(1), pages 673-699, January.
    37. Arne Risa Hole, 2015. "Ranking economics journals using data from a national research evaluation exercise," Working Papers 2015011, The University of Sheffield, Department of Economics.
    38. Monacciani, Fabiana, 2010. "University departments evaluation: a multivariate approach," MPRA Paper 24224, University Library of Munich, Germany.
    39. Frank Neri & Joan R. Rodgers, 2013. "Eagles and Turkeys: Human Capital Externalities, Departmental Co-authorship and Research Productivity," Australian Economic Papers, Wiley Blackwell, vol. 52(3-4), pages 171-189, December.
    40. Paul Oyer, 2006. "The Macro-Foundations of Microeconomics: Initial Labor Market Conditions and Long-Term Outcomes for Economists," NBER Working Papers 12157, National Bureau of Economic Research, Inc.
    41. Ali, Showkat & Carden, Giles & Culling, Benjamin & Hunter, Rosalind & Oswald, Andrew J. & Owen, Nicola & Ralsmark, Hilda & Snodgrass, Natalie, 2007. "Elite Scientists and the Global Brain Drain," Economic Research Papers 269774, University of Warwick - Department of Economics.
    42. Dinko Dimitrov & Emiliya Lazarova, 2008. "Coalitional Matchings," Working Papers 2008.45, Fondazione Eni Enrico Mattei.
    43. Oswald, Andrew J., 2008. "Can We Test for Bias in Scientific Peer-Review?," IZA Discussion Papers 3665, Institute of Labor Economics (IZA).
    44. Frank Neri & Joan R. Rodgers, 2006. "Ranking Australian Economics Departments by Research Productivity," The Economic Record, The Economic Society of Australia, vol. 82(s1), pages 74-84, September.
    45. Silvia Ferrini, 2007. "L’Impact Factor: luci e ombre," Department of Economic Policy, Finance and Development (DEPFID) University of Siena 002, Department of Economic Policy, Finance and Development (DEPFID), University of Siena.
    46. Krzysztof Karbownik & Małgorzata Knauff, 2009. "On Importance of Main Economic Categories: Jel Codes Analysis," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 24.
    47. Daniel Munich, 2006. "Measuring Economics Research in the Czech Republic: A Comment," CERGE-EI Working Papers wp300, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    48. Oswald, Andrew J., 2015. "The Objective Measurement of World-Leading Research," IZA Discussion Papers 8829, Institute of Labor Economics (IZA).
    49. Jaap Abbring & Bart Bronnenberg & Pieter Gautier & Jan Ours, 2014. "Dutch Economists Top 40," De Economist, Springer, vol. 162(2), pages 107-114, June.
    50. Teodora Diana Corsatea, 2010. "Measuring science: Spatial investigation of academic opportunities in Belgium," Papers in Regional Science, Wiley Blackwell, vol. 89(2), pages 373-387, June.
    51. John O’Hagan, 2021. "Top graduate programmes in economics: Historical evolution and recent evidence," Kyklos, Wiley Blackwell, vol. 74(3), pages 378-395, August.

  8. J. A. Mirrlees, 1999. "The Theory of Moral Hazard and Unobservable Behaviour: Part I," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 66(1), pages 3-21.

    Cited by:

    1. Rob Fraser, 2013. "To Cheat or Not To Cheat: Moral Hazard and Agri-environmental Policy," Journal of Agricultural Economics, Wiley Blackwell, vol. 64(3), pages 527-536, September.
    2. Noah Williams, 2004. "On Dynamic Principal-Agent Problems in Continuous Time," Levine's Bibliography 122247000000000426, UCLA Department of Economics.
    3. L. Lambertini, 2004. "Innovation and Managerial Incentives: A Tale of Two Systems," Working Papers 498, Dipartimento Scienze Economiche, Universita' di Bologna.
    4. K. Chau & S. Wong & C. Yiu, 2007. "Housing Quality in the Forward Contracts Market," The Journal of Real Estate Finance and Economics, Springer, vol. 34(3), pages 313-325, April.
    5. James Malcomson, 2004. "Principal and Expert Agent," Economics Series Working Papers 193, University of Oxford, Department of Economics.
    6. Mirman, Leonard J. & Santugini, Marc, 2013. "Firms, shareholders, and financial markets," The Quarterly Review of Economics and Finance, Elsevier, vol. 53(2), pages 152-164.
    7. Beetsma, Roel & Debrun, Xavier & Sloof, Randolph, 2022. "The political economy of fiscal transparency and independent fiscal councils," European Economic Review, Elsevier, vol. 145(C).
    8. Mengwei Xu & Jane Ye, 2014. "A smoothing augmented Lagrangian method for solving simple bilevel programs," Computational Optimization and Applications, Springer, vol. 59(1), pages 353-377, October.
    9. J. D. Geanakoplos & H. M. Polemarchakis, 2006. "Pareto Improving Taxes," Cowles Foundation Discussion Papers 1576, Cowles Foundation for Research in Economics, Yale University.
    10. Lefebvre, Perrin & Martimort, David, 2023. "Delegation, Capture and Endogenous Information Structures," TSE Working Papers 23-1418, Toulouse School of Economics (TSE).
    11. Romuald Elie & Dylan Possamai, 2016. "Contracting theory with competitive interacting agents," Papers 1605.08099, arXiv.org.
    12. Quintero Jaramillo, Jose E., 2004. "Moral hazard in teams with limited punishments and multiple outputs," DEE - Working Papers. Business Economics. WB wb040705, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    13. James M. Malcomson, 2011. "Do Managers with Limited Liability Take More Risky Decisions? An Information Acquisition Model," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 83-120, March.
    14. Mathias Dewatripont & Patrick Legros & Steven A. Matthews, 2003. "Moral Hazard and Capital Structure Dynamics," Journal of the European Economic Association, MIT Press, vol. 1(4), pages 890-930, June.
    15. Marie-Cécile Fagart & Claude Fluet, 2012. "The First-Order Approach when the Cost of Effort is Money," Cahiers de recherche 1220, CIRPEE.
    16. Jaeyoung Sung, 2005. "Optimal Contracts Under Adverse Selection and Moral Hazard: A Continuous-Time Approach," The Review of Financial Studies, Society for Financial Studies, vol. 18(3), pages 1021-1073.
    17. Rohan Pitchford, 2001. "How Liable Should a Lender Be? The Case of Judgment-Proof Firms and Environmental Risk: Reply," American Economic Review, American Economic Association, vol. 91(3), pages 739-745, June.
    18. Philipp Renner & Karl Schmedders, 2020. "Discrete‐time dynamic principal–agent models: Contraction mapping theorem and computational treatment," Quantitative Economics, Econometric Society, vol. 11(4), pages 1215-1251, November.
    19. Takuo Sugaya & Alexander Wolitzky, 2023. "Monitoring versus Discounting in Repeated Games," Econometrica, Econometric Society, vol. 91(5), pages 1727-1761, September.
    20. Yanez-Pagans, Monica & Machicado, Carlos Gustavo, 2012. "Bureaucratic Delay, Local-Level Monitoring, and Delivery of Small Infrastructure Projects: Evidence from a Field Experiment in Bolivia," IZA Discussion Papers 6687, Institute of Labor Economics (IZA).
    21. Jón Daníelsson & Bjørn N. Jorgensen & Casper G. de Vries, 2001. "Incentives for Effective Risk Management," Tinbergen Institute Discussion Papers 01-094/2, Tinbergen Institute.
    22. Nicol'as Hern'andez Santib'a~nez & Dylan Possamai & Chao Zhou, 2017. "Bank monitoring incentives under moral hazard and adverse selection," Papers 1701.05864, arXiv.org, revised Jan 2019.
    23. Gazda Vladimir & Malikova¡ Zuzana & Kubak Matus & Grof Marek, 2012. "Double Oral Auctions And Tendencies Toward Moral Hazard," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 207-213, December.
    24. Ines Macho-Stadler & David Pérez-Castrillo, 2016. "Moral Hazard: Base Models and Two Extensions," CESifo Working Paper Series 5851, CESifo.
    25. Daniel Walton & Gabriel Carroll, 2022. "A General Framework for Robust Contracting Models," Econometrica, Econometric Society, vol. 90(5), pages 2129-2159, September.
    26. Oliver Denk & Jean-Baptiste Michau, 2013. "Optimal Social Security with Imperfect Tagging," Working Papers hal-00796521, HAL.
    27. Byford, Martin C., 2017. "Moral hazard in strategic decision making," International Journal of Industrial Organization, Elsevier, vol. 55(C), pages 114-136.
    28. MINELLI, Enrico & POLEMARCHAKIS, Heracles, 1999. "Nash-Walras equilibria of a large economy," LIDAM Discussion Papers CORE 1999043, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    29. Zemanek, Holger, 2009. "Fiscal Transfers and Structural Reforms in the European Monetary Union," MPRA Paper 19357, University Library of Munich, Germany.
    30. Santos, Joao C., 1997. "Debt and equity as optimal contracts," Journal of Corporate Finance, Elsevier, vol. 3(4), pages 355-366, December.
    31. Patrick Bolton & Hamid Mehran & Joel Shapiro, 2010. "Executive compensation and risk taking," Staff Reports 456, Federal Reserve Bank of New York.
    32. Liu, Ting & Albert Ma, Ching-to & Mak, Henry Y., 2018. "Incentives for motivated experts in a partnership," Journal of Economic Behavior & Organization, Elsevier, vol. 152(C), pages 296-313.
    33. Henry Penikas, 2012. "An Optimal Incentive Contract Preventing Excessive Risk-Taking by a Bank Manager," HSE Working papers WP BRP 03/FE/2012, National Research University Higher School of Economics.
    34. Xianwen Shi, 2007. "Optimal Auctions with Information Acquisition," Working Papers tecipa-302, University of Toronto, Department of Economics.
    35. Jiong Gong & Ping Jiang & Xiaochuan Xing, 2018. "Compensation Convexity without Utility Restriction," Australian Economic Papers, Wiley Blackwell, vol. 57(3), pages 238-249, September.
    36. Marshall, David A. & Prescott, Edward Simpson, 2001. "Bank capital regulation with and without state-contingent penalties," Carnegie-Rochester Conference Series on Public Policy, Elsevier, vol. 54(1), pages 139-184, June.
    37. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    38. Philipp Renner & Karl Schmedders, 2017. "Dynamic Principal–Agent Models," Working Papers 203620456, Lancaster University Management School, Economics Department.
    39. Green, Jerry R & Stokey, Nancy L, 1983. "A Comparison of Tournaments and Contracts," Journal of Political Economy, University of Chicago Press, vol. 91(3), pages 349-364, June.
    40. Damien S Eldridge, 2007. "A Shirking Theory of Referrals," Working Papers 2007.05, School of Economics, La Trobe University.
    41. Daniel Houser & Jian Song, 2021. "Asymmetric Shocks in Contests: Theory and Experiment," Working Papers 1081, George Mason University, Interdisciplinary Center for Economic Science.
    42. Mele, Antonio, 2011. "Repeated moral hazard and recursive Lagrangeans," MPRA Paper 30310, University Library of Munich, Germany.
    43. Michael T. Rauh & Giulio Seccia, 2006. "Agency and Anxiety," Working Papers 2006-02, Indiana University, Kelley School of Business, Department of Business Economics and Public Policy.
    44. Oliver Hart, 2011. "Thinking about the Firm: A Review of Daniel Spulber's The Theory of the Firm," Journal of Economic Literature, American Economic Association, vol. 49(1), pages 101-113, March.
    45. Paul Heidhues & Botond Koszegi, 2010. "Exploiting Naivete about Self-Control in the Credit Market," American Economic Review, American Economic Association, vol. 100(5), pages 2279-2303, December.
    46. Constantin ANGHELACHE & Madalina-Gabriela ANGHEL & Gyorgy BODO, 2017. "Theoretical Aspects Of The Role Of Information In The Process Of Decisions/Risks Modeling," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(6), pages 102-111, June.
    47. Chen, Yong & Mak, Barry & Li, Zhou, 2013. "Quality deterioration in package tours: The interplay of asymmetric information and reputation," Tourism Management, Elsevier, vol. 38(C), pages 43-54.
    48. Rafael Hortala‐Vallve & Miguel Sanchez Villalba, 2010. "Internalizing Team Production Externalities through Delegation: The British Passenger Rail Sector as an Example," Economica, London School of Economics and Political Science, vol. 77(308), pages 785-792, October.
    49. Martin F. Hellwig & Klaus M. Schmidt, 2002. "Discrete-Time Approximations of the Holmstrom-Milgrom Brownian-Motion Model of Intertemporal Incentive Provision," Econometrica, Econometric Society, vol. 70(6), pages 2225-2264, November.
    50. Bond, Philip & Gomes, Armando, 2009. "Multitask principal-agent problems: Optimal contracts, fragility, and effort misallocation," Journal of Economic Theory, Elsevier, vol. 144(1), pages 175-211, January.
    51. Jin, Yu, 2012. "Essays on financial institutions and instability," ISU General Staff Papers 201201010800003361, Iowa State University, Department of Economics.
    52. Hussein, Mohamud & Martinez, Marian Garcia & Fearne, Andrew, 2013. "On The Efficiency of Management-Based Regulation: A Case Study of the UK Poultry Inspection Regime," 87th Annual Conference, April 8-10, 2013, Warwick University, Coventry, UK 158856, Agricultural Economics Society.
    53. Kadan, Ohad & Swinkels, Jeroen M., 2013. "On the moral hazard problem without the first-order approach," Journal of Economic Theory, Elsevier, vol. 148(6), pages 2313-2343.
    54. Michael Waldman, 1983. "Limited Collusion and Entry Deterence," UCLA Economics Working Papers 306, UCLA Department of Economics.
    55. Debashis Pal & Arup Bose & David Sappington, 2007. "On the Performance of Linear Contracts," University of Cincinnati, Economics Working Papers Series 2007-05, University of Cincinnati, Department of Economics.
    56. Robert S. Gibbons, 2010. "Inside Organizations: Pricing, Politics, and Path Dependence," Levine's Working Paper Archive 661465000000000249, David K. Levine.
    57. Cai, W. & Singham, D.I., 2018. "A principal–agent problem with heterogeneous demand distributions for a carbon capture and storage system," European Journal of Operational Research, Elsevier, vol. 264(1), pages 239-256.
    58. Wang, Tianxi, 2009. "Ownership, Control, and Incentive," Economics Discussion Papers 2955, University of Essex, Department of Economics.
    59. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2004. "Moral Hazard, Income Taxation, and Prospect Theory," Working Papers 0430, Tampere University, Faculty of Management and Business, Economics.
    60. de C. Griebeler, Marcelo & F. Damo, Alexandre, 2021. "Serving three masters: optimal monetary and regulatory policies when central bankers have career concerns," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 75(3), December.
    61. Bhaskar, Venkataraman, 2012. "Dynamic Moral Hazard, Learning and Belief Manipulation," CEPR Discussion Papers 8948, C.E.P.R. Discussion Papers.
    62. Philip Bond & Andrew F. Newman, 2006. "Prohibitions on Punishments in Private Contracts," Boston University - Department of Economics - Working Papers Series WP2006-060, Boston University - Department of Economics.
    63. Ying-Ju Chen & Xiaojian Zhao, 2013. "Solution Concepts of Principal-Agent Models with Unawareness of Actions," Games, MDPI, vol. 4(3), pages 1-24, August.
    64. Herakles Polemarchakis, 2015. "Markets and Efficiency," The Japanese Economic Review, Japanese Economic Association, vol. 66(2), pages 150-166, June.
    65. Wendelin Schnedler, 2008. "When Is It Foolish to Reward for A While Benefiting from B?," Journal of Labor Economics, University of Chicago Press, vol. 26(4), pages 595-619, October.
    66. Moroni, Sofia & Swinkels, Jeroen, 2014. "Existence and non-existence in the moral hazard problem," Journal of Economic Theory, Elsevier, vol. 150(C), pages 668-682.
    67. Luigino Bruni & Vittorio Pelligra & Tommaso Reggiani & Matteo Rizzolli, 2020. "The Pied Piper: Prizes, Incentives, and Motivation Crowding-in," Journal of Business Ethics, Springer, vol. 166(3), pages 643-658, October.
    68. Yanikoglu, I., 2014. "Robust optimization methods for chance constrained, simulation-based, and bilevel problems," Other publications TiSEM 45826f7e-6e21-481e-889e-4, Tilburg University, School of Economics and Management.
    69. Ludvig Sinander, 2023. "Optimism, overconfidence, and moral hazard," Papers 2304.08343, arXiv.org, revised Mar 2024.
    70. Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers 14853, C.E.P.R. Discussion Papers.
    71. Emiel Maasland & Sander Onderstal, 2006. "Going, Going, Gone! A Swift Tour of Auction Theory and its Applications," De Economist, Springer, vol. 154(2), pages 197-249, June.
    72. Fosco, C. & Mengel, F., 2008. "Incentives and informal networks," Research Memorandum 022, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    73. Dejan Makovšek & Marian Moszoro, 2018. "Risk pricing inefficiency in public–private partnerships," Transport Reviews, Taylor & Francis Journals, vol. 38(3), pages 298-321, May.
    74. Minh Ha-Duong, 2012. "Review of risk and uncertainty concepts for climate change assessments including human dimensions," CIRED Working Papers halshs-00008089, HAL.
    75. Ankur Sinha & Zhichao Lu & Kalyanmoy Deb & Pekka Malo, 2020. "Bilevel optimization based on iterative approximation of multiple mappings," Journal of Heuristics, Springer, vol. 26(2), pages 151-185, April.
    76. Rabah Arezki & Amadou Sy, 2016. "Financing Africa’s Infrastructure Deficit:," OxCarre Working Papers 173, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
    77. Mungiria, James & Ondabu, Ibrahim, 2019. "Role of Credit Reference Bureau On Financial Intermediation: Evidence from The Commercial Banks in Kenya," MPRA Paper 95050, University Library of Munich, Germany.
    78. Aditya U. Kulkarni & Christian Wernz, 2020. "Optimal incentives for teams: a multiscale decision theory approach," Annals of Operations Research, Springer, vol. 288(1), pages 307-329, May.
    79. Wasem, Jürgen & Rothgang, Heinz & Greß, Stefan, 2005. "Vergütungsfindung auf dem stationären Pflegemarkt in Nordrhein-Westfalen: Bestandaufnahme und Alternativen," IBES Diskussionsbeiträge 144, University of Duisburg-Essen, Institute of Business and Economic Studie (IBES).
    80. Versano, Tsahi, 2021. "Silence can be golden: On the value of allowing managers to keep silent when information is soft," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    81. Dilip Mookherjee, 1999. "Contractual Constraints on Firm Performance in Developing Countries," Boston University - Institute for Economic Development 98, Boston University, Institute for Economic Development.
    82. Simon Burgess & Marisa Ratto, 2003. "The Role of Incentives in the Public Sector: Issues and Evidence," The Centre for Market and Public Organisation 03/071, The Centre for Market and Public Organisation, University of Bristol, UK.
    83. Englmaier, Florian & Wambach, Achim, 2010. "Optimal incentive contracts under inequity aversion," Games and Economic Behavior, Elsevier, vol. 69(2), pages 312-328, July.
    84. Quintero Jaramillo, Jose E., 2004. "Liquidity constraints and credit subsidies in auctions," DEE - Working Papers. Business Economics. WB wb040604, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    85. Uddin, Md Hamid & Mollah, Sabur & Islam, Nazrul & Ali, Md Hakim, 2023. "Does digital transformation matter for operational risk exposure?," Technological Forecasting and Social Change, Elsevier, vol. 197(C).
    86. Robert Gibbons & John Roberts, 2012. "Introduction [The Handbook of Organizational Economics]," Introductory Chapters,, Princeton University Press.
    87. Kirkegaard, René, 2017. "A unifying approach to incentive compatibility in moral hazard problems," Theoretical Economics, Econometric Society, vol. 12(1), January.
    88. Gaoxi Li & Xinmin Yang, 2021. "Convexification Method for Bilevel Programs with a Nonconvex Follower’s Problem," Journal of Optimization Theory and Applications, Springer, vol. 188(3), pages 724-743, March.
    89. Tobias Adrian & Hyun Song Shin, 2008. "Financial intermediary leverage and value at risk," Staff Reports 338, Federal Reserve Bank of New York.
    90. Polyxeni-Margarita Kleniati & Claire Adjiman, 2014. "Branch-and-Sandwich: a deterministic global optimization algorithm for optimistic bilevel programming problems. Part I: Theoretical development," Journal of Global Optimization, Springer, vol. 60(3), pages 425-458, November.
    91. Vikas Mehrotra & Randall Morck, 2017. "Governance and Stakeholders," NBER Working Papers 23460, National Bureau of Economic Research, Inc.
    92. Ghossoub, Mario, 2010. "Supplement to "Belief heterogeneity in the Arrow-Borch-Raviv insurance model"," MPRA Paper 37717, University Library of Munich, Germany, revised 22 Mar 2012.
    93. Mr. Rabah Arezki & Mr. Patrick Bolton & Sanjay Peters & Frederic Samama & Joseph Stiglitz, 2016. "From Global Savings Glut to Financing Infrastructure: The Advent of Investment Platforms," IMF Working Papers 2016/018, International Monetary Fund.
    94. Aislinn Bohren & Troy Kravitz, 2016. "Optimal Contracting with Costly State Verification, with an Application to Crowdsourcing," PIER Working Paper Archive 16-023, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 15 Jun 2016.
    95. Raith, Michael, 2012. "Optimal incentives and the time dimension of performance measurement," Journal of Economic Theory, Elsevier, vol. 147(6), pages 2158-2189.
    96. Xueer Chen & Chao Wang, 2021. "Information Disclosure in China’s Rising Securitization Market," IJFS, MDPI, vol. 9(4), pages 1-29, December.
    97. Doug J. Chung & Thomas Steenburgh & K. Sudhir, 2014. "Do Bonuses Enhance Sales Productivity? A Dynamic Structural Analysis of Bonus-Based Compensation Plans," Marketing Science, INFORMS, vol. 33(2), pages 165-187, March.
    98. Sebastian Koehne & Nicola Pavoni & Arpad Abraham, 2010. "On the First-Order Approach in Principal-Agent Models with Hidden Borrowing and Lending," 2010 Meeting Papers 947, Society for Economic Dynamics.
    99. Alexander Karaivanov, 2003. "Financial Contracts and Occupational Choice," Computing in Economics and Finance 2003 25, Society for Computational Economics.
    100. Junxue Jia & Jing Ning & Jing Zhang, 2023. "Information transparency, monitoring, and incentives under decentralization: Evidence from China's fiscal reform of “province managing county”," Journal of Regional Science, Wiley Blackwell, vol. 63(2), pages 263-289, March.
    101. Florian Englmaier & Achim Wambach, 2002. "Contracts and Inequity Aversion," CESifo Working Paper Series 809, CESifo.
    102. David Rowell & Son Nghiem & Luke B Connelly, 2017. "Two Tests for Ex Ante Moral Hazard in a Market for Automobile Insurance," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 84(4), pages 1103-1126, December.
    103. Kou, Zonglai & Tang, Yue & Wu, Hong & Zhou, Min, 2023. "Ownership, volatility, and equity incentives: Theory and evidence from listed companies in China," Economic Modelling, Elsevier, vol. 128(C).
    104. Dilip Abreu & David G. Pearce & Ennio Stacchetti, 1986. "Toward a Theory of Discounted Repeated Games with Imperfect Monitoring," Cowles Foundation Discussion Papers 791, Cowles Foundation for Research in Economics, Yale University.
    105. Shingo Ishiguro, 2004. "Information Aggregation and Efficiency in Agency Contracts with Endogenous Externality," Econometric Society 2004 Australasian Meetings 60, Econometric Society.
    106. Lefebvre, Perrin & Martimort, David, 2023. "Reform for Sale: a Common Agency Model with Moral Hazard Frictions," TSE Working Papers 23-1419, Toulouse School of Economics (TSE).
    107. Christopher S. Armstrong & David F. Larcker & Che-Lin Su, 2010. "Endogenous Selection and Moral Hazard in Compensation Contracts," Operations Research, INFORMS, vol. 58(4-part-2), pages 1090-1106, August.
    108. Henry Penikas, 2023. "Unaccounted model risk for Basel IRB models deemed acceptable by conventional validation criteria," Risk Management, Palgrave Macmillan, vol. 25(4), pages 1-25, December.
    109. Bender, Klaus & Richter, Andreas, 2002. "Optimales Vertragsdesign bei moralischem Risiko in der Rückversicherung," Working Papers on Risk and Insurance 9, University of Hamburg, Institute for Risk and Insurance.
    110. Rongzhu Ke & Xinyi Xu, 2023. "The existence of an optimal deterministic contract in moral hazard problems," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 76(2), pages 375-416, August.
    111. Ho, Hoa, 2021. "Loss Aversion, Moral Hazard, and Stochastic Contracts," Discussion Papers in Economics 75307, University of Munich, Department of Economics.
    112. Li, Zhaolin, 2020. "Robust Moral Hazard with Distributional Ambiguity," Working Papers BAWP-2020-03, University of Sydney Business School, Discipline of Business Analytics.
    113. Niousha Shahidi, 2014. "Moral hazard and optimal insurance contract with a continuum effort," Economics Bulletin, AccessEcon, vol. 34(3), pages 1350-1360.
    114. C. Kirabo Jackson & Henry S. Schneider, 2013. "Reducing Moral Hazard in Employment Relationships: Experimental Evidence on Managerial Control and Performance Pay," NBER Working Papers 19645, National Bureau of Economic Research, Inc.
    115. Philippe Aghion & Richard Holden, 2011. "Incomplete Contracts and the Theory of the Firm: What Have We Learned over the Past 25 Years?," Journal of Economic Perspectives, American Economic Association, vol. 25(2), pages 181-197, Spring.
    116. Long Gao, 2023. "Optimal Incentives for Salespeople with Learning Potential," Management Science, INFORMS, vol. 69(6), pages 3285-3296, June.
    117. Yuntong Wang, 2014. "Envelope Theorem without Differentiability," Working Papers 1404, University of Windsor, Department of Economics.
    118. Wendy Edelberg, 2004. "Testing for adverse selection and moral hazard in consumer loan markets," Finance and Economics Discussion Series 2004-09, Board of Governors of the Federal Reserve System (U.S.).
    119. Jeremy Bertomeu & Ying Liang & Iván Marinovic, 2023. "A Primer on Structural Estimation in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 18(1-2), pages 1-137, June.
    120. Oleg Muratov, 2020. "Entrepreneur-Investor Information Design," Diskussionsschriften dp2014, Universitaet Bern, Departement Volkswirtschaft.
    121. David P. Myatt, 2005. "Instant Exit from the Asymmetric War of Attrition," Economics Series Working Papers 160, University of Oxford, Department of Economics.
    122. Momtaz, Paul P., 2021. "Entrepreneurial Finance and Moral Hazard: Evidence from Token Offerings," Journal of Business Venturing, Elsevier, vol. 36(5).
    123. Erik Brynjolfsson & Paul Milgrom, 2012. "Complementarity in Organizations [The Handbook of Organizational Economics]," Introductory Chapters,, Princeton University Press.
    124. Bengt Holmström, 2017. "Pay for Performance and Beyond," American Economic Review, American Economic Association, vol. 107(7), pages 1753-1777, July.
    125. Sarah Bensalem & Nicolás Hernández Santibáñez & Nabil Kazi-Tani, 2019. "Prevention efforts, insurance demand and price incentives under coherent risk measures," Working Papers hal-01983433, HAL.
    126. Sandner, Kai, 2008. "Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies," Discussion Papers in Business Administration 2113, University of Munich, Munich School of Management.
    127. Gaarder, Marie M. & Bartsch, Ulrich, 2014. "The second wave of independence : shopping for solutions," Policy Research Working Paper Series 7069, The World Bank.
    128. S. Dempe & S. Franke, 2016. "On the solution of convex bilevel optimization problems," Computational Optimization and Applications, Springer, vol. 63(3), pages 685-703, April.
    129. Williams, Noah, 2015. "A solvable continuous time dynamic principal–agent model," Journal of Economic Theory, Elsevier, vol. 159(PB), pages 989-1015.
    130. Hao Zhang & Guangwen Kong & Sampath Rajagopalan, 2018. "Contract Design by Service Providers with Private Effort," Management Science, INFORMS, vol. 64(6), pages 2672-2689, June.
    131. Patrice Loisel, 2013. "Can CDFC and MLRP Conditions Be Both Satisfied for a Given Distribution?," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 7(3), pages 135-145, November.
    132. Piccolo, Salvatore & Tarantino, Emanuele & Ursino, Giovanni, 2015. "The value of transparency in multidivisional firms," International Journal of Industrial Organization, Elsevier, vol. 41(C), pages 9-18.
    133. Chichaibelu, Bezawit Beyene & Waibel, Hermann, 2017. "Borrowing from “Pui” to Pay “Pom”: Multiple Borrowing and Over-Indebtedness in Rural Thailand," World Development, Elsevier, vol. 98(C), pages 338-350.
    134. Henry Penikas, 2022. "Model Risk for Acceptable, but Imperfect, Discrimination and Calibration in Basel PD and LGD Models," Bank of Russia Working Paper Series wps92, Bank of Russia.
    135. Emma Hubert, 2020. "Continuous-time incentives in hierarchies," Papers 2007.10758, arXiv.org.
    136. Bensalem, Sarah & Santibáñez, Nicolás Hernández & Kazi-Tani, Nabil, 2020. "Prevention efforts, insurance demand and price incentives under coherent risk measures," Insurance: Mathematics and Economics, Elsevier, vol. 93(C), pages 369-386.
    137. Roland Kirstein, 2014. "Doping, the Inspection Game, and Bayesian Enforcement," Journal of Sports Economics, , vol. 15(4), pages 385-409, August.
    138. Hwang, Sunjoo, 2016. "Relational contracts and the first-order approach," Journal of Mathematical Economics, Elsevier, vol. 63(C), pages 126-130.
    139. Menezes, Flavio & Quiggin, John, 2007. "Sharp and Diffuse Incentives in Contracting," Risk and Sustainable Management Group Working Papers 151183, University of Queensland, School of Economics.
    140. Balmaceda, Felipe & Balseiro, Santiago R. & Correa, José R. & Stier-Moses, Nicolás E., 2016. "Bounds on the welfare loss from moral hazard with limited liability," Games and Economic Behavior, Elsevier, vol. 95(C), pages 137-155.
    141. Fleckinger, Pierre & Martimort, David & Roux, Nicolas, 2023. "Should They Compete or Should They Cooperate? The View of Agency Theory," TSE Working Papers 23-1421, Toulouse School of Economics (TSE), revised Jan 2024.
    142. Suresh P. Sethi & Sushil Gupta & Vipin K. Agrawal & Vijay K. Agrawal, 2022. "Nobel laureates’ contributions to and impacts on operations management," Production and Operations Management, Production and Operations Management Society, vol. 31(12), pages 4283-4303, December.
    143. Martine Quinzii & Michael Magill, 1899. "Normative Properties Of Stock Market Equilibrium With Moral Hazard," Working Papers 79, University of California, Davis, Department of Economics.
    144. Mengwei Xu & Jane Ye & Liwei Zhang, 2015. "Smoothing augmented Lagrangian method for nonsmooth constrained optimization problems," Journal of Global Optimization, Springer, vol. 62(4), pages 675-694, August.
    145. Kadan, Ohad & Swinkels, Jeroen M., 2013. "Minimum payments and induced effort in moral hazard problems," Games and Economic Behavior, Elsevier, vol. 82(C), pages 468-489.
    146. Mengwei Xu & Jane J. Ye, 2020. "Relaxed constant positive linear dependence constraint qualification and its application to bilevel programs," Journal of Global Optimization, Springer, vol. 78(1), pages 181-205, September.
    147. Kirkegaard, René, 2017. "Moral hazard and the spanning condition without the first-order approach," Games and Economic Behavior, Elsevier, vol. 102(C), pages 373-387.
    148. Mark Whitmeyer & Kun Zhang, 2022. "Buying Opinions," Papers 2202.05249, arXiv.org, revised Jul 2023.
    149. Philipp Renner, 2020. "An augmented first-order approach for incentive problems," Working Papers 297498586, Lancaster University Management School, Economics Department.
    150. O'Brien, Daniel P., 2017. "All-units discounts and double moral hazard," Journal of Economic Theory, Elsevier, vol. 170(C), pages 1-28.
    151. Göx, Robert F. & Hemmer, Thomas, 2020. "On the relation between managerial power and CEO pay," Journal of Accounting and Economics, Elsevier, vol. 69(2).
    152. Oliver Hart, 2017. "Incomplete Contracts and Control," American Economic Review, American Economic Association, vol. 107(7), pages 1731-1752, July.
    153. Christian Riis Flor & Hans Frimor & Claus Munk, 2014. "Options in Compensation: Promises and Pitfalls," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 703-732, June.
    154. Robert Townsend & Rolf Mueller, 1998. "Mechanism Design and Village Economies: From Credit, to Tenancy, to Cropping Groups," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 1(1), pages 119-172, January.
    155. Liyong Lu & Jay Pan, 2021. "Does hospital competition lead to medical equipment expansion? Evidence on the medical arms race," Health Care Management Science, Springer, vol. 24(3), pages 582-596, September.
    156. Steven Matthews, 2002. "Moral Hazard and Capital Structure Dynamics (joint with Mathias Dewatripont and Patrick Legros) Note the special time," Theory workshop papers 357966000000000095, UCLA Department of Economics.

  9. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-1329, September. See citations under working paper version above.
  10. Mirrlees, J. A., 1995. "Private risk and public action: The economics of the welfare state," European Economic Review, Elsevier, vol. 39(3-4), pages 383-397, April.

    Cited by:

    1. Mark Huggett & Juan Carols Parra, 2006. "How Well Does the US Social Insurance System Provide Social Insurance?," Working Papers gueconwpa~06-06-11, Georgetown University, Department of Economics.
    2. Didier Blanchet, 1996. "La référence assurantielle en matière de protection sociale : apports et limites," Économie et Statistique, Programme National Persée, vol. 291(1), pages 33-45.
    3. Hans-Werner Sinn, 1996. "Social insurance, incentives and risk taking," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 259-280, July.
    4. Mark Huggett & Jaun Carlos Parra, 2006. "quantifying the inefficiency of the US social insurance system," 2006 Meeting Papers 55, Society for Economic Dynamics.
    5. Moresi, Serge, 1998. "Optimal taxation and firm formation:: A model of asymmetric information," European Economic Review, Elsevier, vol. 42(8), pages 1525-1551, September.
    6. Cowell, Frank A. & Schokkaert, Erik, 2001. "Risk perceptions and distributional judgments," European Economic Review, Elsevier, vol. 45(4-6), pages 941-952, May.

  11. J. Mirrlees, 1995. "Welfare Economics And Economies Of Scale," The Japanese Economic Review, Japanese Economic Association, vol. 46(1), pages 38-62, March.

    Cited by:

    1. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-1329, September.

  12. Mirrlees, J A, 1990. "Taxing Uncertain Incomes," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 34-45, January.

    Cited by:

    1. Louis Kaplow, 1995. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc.
    2. Catarina Reis & Vasia Panousi, 2012. "Optimal Capital Taxation with Idiosyncratic Investment Risk," 2012 Meeting Papers 732, Society for Economic Dynamics.
    3. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
    4. Jean-Baptiste Michau, 2013. "On the Provision of Insurance Against Search-Induced Wage Fluctuations," Working Papers hal-00850547, HAL.
    5. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
    6. Brandon Lehr, 2016. "Optimal Social Insurance for Heterogeneous Agents With Private Insurance," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 83(2), pages 301-333, June.
    7. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
    8. Dominique Henriet & Patrick Pintus & Alain Trannoy, 2014. "Is the Flat Tax Optimal under Income Risk?," AMSE Working Papers 1420, Aix-Marseille School of Economics, France, revised 30 May 2014.
    9. Alan D. Viard, 2001. "Some Results on the Comparative Statics of Optimal Categorical Transfer Payments," Public Finance Review, , vol. 29(2), pages 148-180, March.
    10. Chamley, Christophe, 2001. "Capital income taxation, wealth distribution and borrowing constraints," Journal of Public Economics, Elsevier, vol. 79(1), pages 55-69, January.
    11. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 135-150, March.
    12. Cremer, H. & Pestieau, P., 1996. "Redistributive taxation and social insurance," LIDAM Reprints CORE 1235, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    13. Sanjit Dhami, 2002. "Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(6), pages 673-685, November.
    14. Thomas Eichner & Andreas Wagener, 2004. "The Welfare State in a Changing Environment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 313-331, May.
    15. Edyta Małecka-Ziembińska & Radosław Ziembiński, 2020. "Application of Genetic Algorithm to Optimal Income Taxation," JRFM, MDPI, vol. 13(11), pages 1-24, October.

  13. Mirrlees, J. A., 1982. "Migration and optimal income taxes," Journal of Public Economics, Elsevier, vol. 18(3), pages 319-341, August.

    Cited by:

    1. David Albouy & Kristian Behrens & Frédéric Robert-Nicoud & Nathan Seegert, 2016. "The Optimal Distribution of Population across Cities," NBER Working Papers 22823, National Bureau of Economic Research, Inc.
    2. X. Ruiz del Portal, 2017. "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 97-119, October.
    3. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
    4. Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015. "Taxation and the International Mobility of Inventors," PIER Working Paper Archive 15-014, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
    5. Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014. "Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments," AMSE Working Papers 1415, Aix-Marseille School of Economics, France, revised 14 May 2014.
    6. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers halshs-03252899, HAL.
    7. Tóbiás, Áron, 2016. "Income redistribution in open economies," Journal of Public Economics, Elsevier, vol. 134(C), pages 19-34.
    8. Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
    9. Vilen Lipatov & Alfons Weichenrieder, 2012. "Optimal income taxation with tax competition," Working Papers 1207, Oxford University Centre for Business Taxation.
    10. Fabio Lamantia & Mario Pezzino, 2018. "The dynamic effects of fiscal reforms and tax competition on tax compliance and migration," Review of International Economics, Wiley Blackwell, vol. 26(3), pages 672-690, August.
    11. Massimo Morelli & Huanxing Yang & Lixin Ye, 2012. "Competitive Nonlinear Taxation and Constitutional Choice," American Economic Journal: Microeconomics, American Economic Association, vol. 4(1), pages 142-175, February.
    12. Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020. "Taxation and Migration: Evidence and Policy Implications," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
    13. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    14. Darong Dai & Dennis W. Jansen & Liqun Liu, 2021. "Inter-jurisdiction migration and the fiscal policies of local governments," Journal of Economics, Springer, vol. 132(2), pages 133-164, March.
    15. Laurent Simula & Alain Trannoy, 2018. "Is high-skilled migration harmful to tax systems' progressivity?," Post-Print halshs-01644427, HAL.
    16. John Wilson, 2012. "Should remittances be taxed or subsidized?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 539-553, August.
    17. Wilson, John Douglas, 2011. "Brain-drain taxes for non-benevolent governments," Journal of Development Economics, Elsevier, vol. 95(1), pages 68-76, May.
    18. Simula, Laurent & Trannoy, Alain, 2010. "Optimal income tax under the threat of migration by top-income earners," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 163-173, February.
    19. P Simmons & F Zantomio, 2010. "Preferences and labor supply effects of benefits: the case of income-based Jobseeker’s Allowance," Discussion Papers 10/09, Department of Economics, University of York.
    20. Guerreiro, Joao & Rebelo, Sergio & Teles, Pedro, 2020. "What is the optimal immigration policy? Migration, jobs, and welfare," Journal of Monetary Economics, Elsevier, vol. 113(C), pages 61-87.
    21. Laurent Simula & Alain Trannoy, 2011. "Shall we Keep the Highly Skilled at Home? The Optimal Income Tax Perspective," CESifo Working Paper Series 3326, CESifo.
    22. Jagdish Bhagwati, 1984. "Incentives and disincentives: International migration," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 120(4), pages 678-701, December.
    23. Alan Krause, 2009. "Education and Taxation Policies in the Presence of Countervailing Incentives," Economica, London School of Economics and Political Science, vol. 76(302), pages 387-399, April.
    24. Joël Hellier, 2021. "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 384-410, September.
    25. Laurent Simula & Alain Trannoy, 2006. "L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises," Revue économique, Presses de Sciences-Po, vol. 57(3), pages 517-527.
    26. Pawel Doligalski & Luis E. Rojas, 2018. "Optimal Redistribution with a Shadow Economy," Bristol Economics Discussion Papers 18/695, School of Economics, University of Bristol, UK.
    27. Domenico Scalera, 2012. "Skilled Migration And Education Policies: Is There Still Scope For A Bhagwati Tax?," Manchester School, University of Manchester, vol. 80(4), pages 447-467, July.
    28. David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series 7027, CESifo.
    29. Craig Brett & John Weymark, 2008. "Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility," Vanderbilt University Department of Economics Working Papers 0812, Vanderbilt University Department of Economics.
    30. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," Working Papers hal-02876988, HAL.
    31. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.
    32. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers halshs-03252899, HAL.
    33. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," World Inequality Lab Working Papers hal-02876988, HAL.
    34. Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
    35. Anthony B. Atkinson, 2004. "De nouvelles sources pour le financement du développement – Économie publique mondiale. Une approche en termes de frontière de production," Revue d’économie du développement, De Boeck Université, vol. 12(3), pages 5-27.
    36. Desai, Mihir A. & Kapur, Devesh & McHale, John & Rogers, Keith, 2009. "The fiscal impact of high-skilled emigration: Flows of Indians to the U.S," Journal of Development Economics, Elsevier, vol. 88(1), pages 32-44, January.
    37. Jean-Pierre VIDAL, 2000. "Government Spending on Education and Labour Mobility," Discussion Papers (REL - Recherches Economiques de Louvain) 2000041, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    38. Peter A. Diamond & James Mirrlees, 1985. "Insurance Aspects of Pensions," NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 317-356, National Bureau of Economic Research, Inc.
    39. Vilen Lipatov & Alfons Weichenrieder, 2015. "Welfare and labor supply implications of tax competition for mobile labor," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(2), pages 457-477, September.
    40. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," PSE Working Papers hal-02876988, HAL.
    41. Dai, Darong & Gao, Wenzheng & Tian, Guoqiang, 2020. "Relativity, mobility, and optimal nonlinear income taxation in an open economy," Journal of Economic Behavior & Organization, Elsevier, vol. 172(C), pages 57-82.
    42. Liliana Harding & Mihai Mutascu, 2016. "Does migration affect tax revenue in Europe?," University of East Anglia School of Economics Working Paper Series 2016-08, School of Economics, University of East Anglia, Norwich, UK..
    43. Joël Hellier, 2018. "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers 464, ECINEQ, Society for the Study of Economic Inequality.
    44. Bo Sandemann Rasmussen, 2004. "Migration Incentives and Taxation: Do Marginal Taxes Matter?," Economics Working Papers 2004-7, Department of Economics and Business Economics, Aarhus University.
    45. Clemens Michael A., 2014. "A Case Against Taxes and Quotas on High-Skill Emigration," Journal of Globalization and Development, De Gruyter, vol. 5(1), pages 1-39, June.
    46. Soojin Kim, 2014. "The Effects of Labor Migration on Optimal Taxation: An International Tax Competition Analysis," 2014 Meeting Papers 508, Society for Economic Dynamics.
    47. Edyta Małecka-Ziembińska & Radosław Ziembiński, 2020. "Application of Genetic Algorithm to Optimal Income Taxation," JRFM, MDPI, vol. 13(11), pages 1-24, October.
    48. Wilson, John Douglas, 2008. "A voluntary brain-drain tax," Journal of Public Economics, Elsevier, vol. 92(12), pages 2385-2391, December.
    49. Young, Cristobal & Varner, Charles, 2011. "Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 255-283, June.
    50. Laurent Simula & Alain Trannoy, 2006. "Optimal Linear Income Tax when Agents Vote with their Feet," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 393-415, September.

  14. Diamond, P. A. & Helms, L. J. & Mirrlees, J. A., 1980. "Optimal taxation in a stochastic economy : A Cobb-Douglas example," Journal of Public Economics, Elsevier, vol. 14(1), pages 1-29, August.
    See citations under working paper version above.
  15. Mirrlees, J. A., 1978. "Social benefit-cost analysis and the distribution of income," World Development, Elsevier, vol. 6(2), pages 131-138, February.

    Cited by:

    1. Disa Asplund, 2019. "Combining discounting and distributional weights. Lessons from climate change economic assessments," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 0(1), pages 181-201.
    2. Anthoff, David & Hepburn, Cameron & Tol, Richard S.J., 2009. "Equity weighting and the marginal damage costs of climate change," Ecological Economics, Elsevier, vol. 68(3), pages 836-849, January.
    3. Anthony B. Atkinson & Andrea Brandolini, 2010. "On Analyzing the World Distribution of Income," The World Bank Economic Review, World Bank, vol. 24(1), pages 1-37, January.
    4. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
    5. John Weiss, 1979. "Project Selection and the Equity Objective.The Use of Social Analysis," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 18(2), pages 147-163.
    6. Rick van der Ploeg & Armon Rezai & Miguel Tovar, 2021. "Gathering Support for Green Tax Reform: Evidence from German Household Surveys," CESifo Working Paper Series 9398, CESifo.
    7. David Anthoff & Johannes Emmerling, 2016. "Inequality and the Social Cost of Carbon," Working Papers 2016.54, Fondazione Eni Enrico Mattei.
    8. David Potts, 1999. "Forget the weights, who gets the benefits? How to bring a poverty focus to the economic analysis of projects," Journal of International Development, John Wiley & Sons, Ltd., vol. 11(4), pages 581-595.
    9. van der Ploeg, Frederick & Emmerling, Johannes & Groom, Ben, 2023. "The social cost of carbon with intragenerational inequality and economic uncertainty," LSE Research Online Documents on Economics 117901, London School of Economics and Political Science, LSE Library.
    10. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.

  16. Diamond, P. A. & Mirrlees, J. A., 1978. "A model of social insurance with variable retirement," Journal of Public Economics, Elsevier, vol. 10(3), pages 295-336, December.
    See citations under working paper version above.
  17. Mirrlees, J. A., 1976. "Optimal tax theory : A synthesis," Journal of Public Economics, Elsevier, vol. 6(4), pages 327-358, November.
    See citations under working paper version above.
  18. James A. Mirrlees, 1976. "The Optimal Structure of Incentives and Authority Within an Organization," Bell Journal of Economics, The RAND Corporation, vol. 7(1), pages 105-131, Spring.

    Cited by:

    1. Groll, Thomas & Ellis, Christopher J., 2012. "A Simple Model of the Commercial Lobbying Industry," MPRA Paper 36168, University Library of Munich, Germany.
    2. Ederer, Florian & Stremitzer, Alexander, 2017. "Promises and expectations," Games and Economic Behavior, Elsevier, vol. 106(C), pages 161-178.
    3. Conning, Jonathan & Udry, Christopher R., 2005. "Rural Financial Markets in Developing Countries," Center Discussion Papers 28458, Yale University, Economic Growth Center.
    4. Berliant, Marcus & Page Jr., Frank H., 2003. "Budget Balancedness and Optimal Income Taxation," Working Papers 1164, California Institute of Technology, Division of the Humanities and Social Sciences.
    5. David A. Miller & Kareen Rozen, 2011. "Optimally Empty Promises and Endogenous Supervision," Levine's Working Paper Archive 786969000000000270, David K. Levine.
    6. Cuñat, Vicente & Guadalupe, Maria, 2009. "Executive compensation and competition in the banking and financial sectors," Journal of Banking & Finance, Elsevier, vol. 33(3), pages 495-504, March.
    7. Sachs, Dominik & Köhne, Sebastian, 2019. "Pareto-Efficient Tax Deductions," CEPR Discussion Papers 13852, C.E.P.R. Discussion Papers.
    8. Romuald Elie & Dylan Possamai, 2016. "Contracting theory with competitive interacting agents," Papers 1605.08099, arXiv.org.
    9. Reynaud Benedicte, 1987. "Règles et l'incomplétude du contrat de travail dans le paradigme standard (les)," CEPREMAP Working Papers (Couverture Orange) 8742, CEPREMAP.
    10. Zhen Wang & Tomislav Vukina, 2017. "Welfare effects of payment truncation in piece rate tournaments," Journal of Economics, Springer, vol. 120(3), pages 219-249, April.
    11. Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 0140, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Feb 2012.
    12. Bengt Holmstrom, 1999. "Managerial Incentive Problems: A Dynamic Perspective," NBER Working Papers 6875, National Bureau of Economic Research, Inc.
    13. Nicolas Quérou & Antoine Soubeyran & Raphael Soubeyran, 2020. "Contracting Under Unverifiable Monetary Costs," Post-Print hal-02866383, HAL.
    14. Victor M. Bennett & Daniel A. Levinthal, 2017. "Firm Lifecycles: Linking Employee Incentives and Firm Growth Dynamics," Strategic Management Journal, Wiley Blackwell, vol. 38(10), pages 2005-2018, October.
    15. Ching-to Albert Ma & Henry Y. Mak, 2013. "Information Disclosure and the Equivalence of Prospective Payment and Cost Reimbursement," Boston University - Department of Economics - Working Papers Series 2013-018, Boston University - Department of Economics.
    16. Rudolf Vetschera, 2003. "Experimentation and Learning in Repeated Cooperation," Computational and Mathematical Organization Theory, Springer, vol. 9(1), pages 37-60, May.
    17. Philip H. Dybvig & Heber K. Farnsworth & Jennifer N. Carpenter, 2010. "Portfolio Performance and Agency," The Review of Financial Studies, Society for Financial Studies, vol. 23(1), pages 1-23, January.
    18. Edi Karni, 2008. "Agency theory: choice-based foundations of the parametrized distribution formulation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 36(3), pages 337-351, September.
    19. Mensch, Jeffrey, 2021. "Rational inattention and the monotone likelihood ratio property," Journal of Economic Theory, Elsevier, vol. 196(C).
    20. Andrei Shleifer & Robert W. Vishny, 1995. "A Survey of Corporate Governance," Harvard Institute of Economic Research Working Papers 1741, Harvard - Institute of Economic Research.
    21. Gary J. Miller & Andrew B. Whitford, 2002. "Trust and Incentives in Principal-Agent Negotiations," Journal of Theoretical Politics, , vol. 14(2), pages 231-267, April.
    22. Stephan Leitner & Friederike Wall, 2021. "Decision-facilitating information in hidden-action setups: an agent-based approach," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 16(2), pages 323-358, April.
    23. De Fraja, Gianni, 2004. "Hierarchies in organisations and labour market competition," Labour Economics, Elsevier, vol. 11(6), pages 669-686, December.
    24. Nicol'as Hern'andez Santib'a~nez & Dylan Possamai & Chao Zhou, 2017. "Bank monitoring incentives under moral hazard and adverse selection," Papers 1701.05864, arXiv.org, revised Jan 2019.
    25. Edi Karni, 2011. "A theory of Bayesian decision making with action-dependent subjective probabilities," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 48(1), pages 125-146, September.
    26. Ines Macho-Stadler & David Pérez-Castrillo, 2016. "Moral Hazard: Base Models and Two Extensions," CESifo Working Paper Series 5851, CESifo.
    27. Byford, Martin C., 2017. "Moral hazard in strategic decision making," International Journal of Industrial Organization, Elsevier, vol. 55(C), pages 114-136.
    28. Hermalin, Benjamin E. & Katz, Michael, 2000. "Corporate Diversification and Agency," Research Program in Finance, Working Paper Series qt0p34c640, Research Program in Finance, Institute for Business and Economic Research, UC Berkeley.
    29. Nicolás Hernández Santibáñez & Dylan Possamaï & Chao Zhou, 2020. "Bank monitoring incentives under moral hazard and adverse selection," Post-Print hal-01435460, HAL.
    30. Squintani, Francesco, 2003. "Moral hazard, renegotiation, and forgetfulness," Games and Economic Behavior, Elsevier, vol. 44(1), pages 98-113, July.
    31. Hu, Yifan & Zhou, Xianming, 2008. "The performance effect of managerial ownership: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 32(10), pages 2099-2110, October.
    32. Mark S. Thompson, 1983. "Health Versus Money," Medical Decision Making, , vol. 3(3), pages 285-297, August.
    33. Manimay Sengupta, 1996. "Informed Planner, Decentralized Decisions And Incentive Compatibility," Discussion Paper Series 12, School of Economics, Kwansei Gakuin University, revised Oct 1996.
    34. Edward P. Lazear, 1986. "Incentive Contracts," NBER Working Papers 1917, National Bureau of Economic Research, Inc.
    35. Mervyn K. Lewis, 2014. "A theoretical perspective on Islamic banking and financial intermediation," Chapters, in: Mervyn K. Lewis & Mohamed Ariff & Shamsher Mohamad (ed.), Risk and Regulation of Islamic Banking, chapter 2, pages 11-42, Edward Elgar Publishing.
    36. Jewitt, Ian & Kadan, Ohad & Swinkels, Jeroen M., 2008. "Moral hazard with bounded payments," Journal of Economic Theory, Elsevier, vol. 143(1), pages 59-82, November.
    37. Dr Alex Bryson & John Forth, 2012. "CEO Bonding: Who Posts Performance Bonds and Why?," National Institute of Economic and Social Research (NIESR) Discussion Papers 389, National Institute of Economic and Social Research.
    38. Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin, 2022. "Does customer-base structure influence managerial risk-taking incentives?," Journal of Financial Economics, Elsevier, vol. 143(1), pages 462-483.
    39. Michel Robe, 2001. "What Can We Learn From Simulating a Standard Agency Model?," Computing in Economics and Finance 2001 98, Society for Computational Economics.
    40. Bovenberg, A.L. & Teulings, C.N., 2002. "Insurance and Information : Firms as a Commitment Device," Other publications TiSEM fb5c7b17-cf60-4bf5-b5ef-8, Tilburg University, School of Economics and Management.
    41. Martin Byford, 2003. "Moral Hazard From Costless Hidden Actions," Working Papers 2003.03, School of Economics, La Trobe University.
    42. Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
    43. Coles, Jeffrey L. & Daniel, Naveen D. & Naveen, Lalitha, 2006. "Managerial incentives and risk-taking," Journal of Financial Economics, Elsevier, vol. 79(2), pages 431-468, February.
    44. Martin Gaynor, 1989. "The presence of moral hazard in budget breaking," Public Choice, Springer, vol. 61(3), pages 261-267, June.
    45. Kadan, Ohad & Swinkels, Jeroen M., 2013. "On the moral hazard problem without the first-order approach," Journal of Economic Theory, Elsevier, vol. 148(6), pages 2313-2343.
    46. Bester, Helmut & Krähmer, Daniel, 2007. "Delegation and Incentives," CEPR Discussion Papers 6042, C.E.P.R. Discussion Papers.
    47. Rajiv D. Banker & Srikant M. Datar & Mark J. Mazur, 1990. "Testing the optimality of a performance evaluation measure for a gainsharing contract," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 809-824, March.
    48. Bryson, Alex & Forth, John & Zhou, Minghai, 2014. "Who posts performance bonds and why? Evidence from China's CEOs," China Economic Review, Elsevier, vol. 30(C), pages 520-529.
    49. Otto Keck, 1987. "The Information Dilemma," Journal of Conflict Resolution, Peace Science Society (International), vol. 31(1), pages 139-163, March.
    50. Guo, Ming & Ou-Yang, Hui, 2006. "Incentives and performance in the presence of wealth effects and endogenous risk," Journal of Economic Theory, Elsevier, vol. 129(1), pages 150-191, July.
    51. Anders Frederiksen & Elõd Takáts, 2006. "Layoffs as Part of an Optimal Incentive Mix: Theory and Evidence," MNB Working Papers 2006/2, Magyar Nemzeti Bank (Central Bank of Hungary).
    52. Joseph E. Stiglitz, 2004. "Information and the Change in the Paradigm in Economics, Part 2," The American Economist, Sage Publications, vol. 48(1), pages 17-49, March.
    53. Robert J. Shiller, 1997. "Expanding the Scope of Individual Risk Management: Moral Hazard and Other Behavioral Considerations," Cowles Foundation Discussion Papers 1145, Cowles Foundation for Research in Economics, Yale University.
    54. Martin Grossmann & Markus Lang & Helmut Dietl, 2016. "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(4), pages 645-664, December.
    55. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2004. "Moral Hazard, Income Taxation, and Prospect Theory," Working Papers 0430, Tampere University, Faculty of Management and Business, Economics.
    56. Cuñat, Vicente & Guadalupe, Maria, 2004. "Executive compensation and product market competition," LSE Research Online Documents on Economics 19985, London School of Economics and Political Science, LSE Library.
    57. Timothy King & Jonathan Williams, 2013. "Bank Efficiency and Executive Compensation," Working Papers 13009, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
    58. Kazuya Kamiya & Meg Sato, 2011. "Multi-Period Contract Problems with Verifiable and Unverifiable Outputs," Crawford School Research Papers 1103, Crawford School of Public Policy, The Australian National University.
    59. Pessarossi, Pierre & Weill, Laurent, 2012. "Does CEO turnover matter in China? Evidence from the stock market," BOFIT Discussion Papers 21/2012, Bank of Finland Institute for Emerging Economies (BOFIT).
    60. Yang Yang & Xuezheng Chen & Jing Gu & Hamido Fujita, 2019. "Alleviating Financing Constraints of SMEs through Supply Chain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
    61. Faure-Grimaud, Antoine & Laffont, Jean-Jacques & Martimort, David, 1998. "A theory of supervision with endogenous transaction costs," LSE Research Online Documents on Economics 19356, London School of Economics and Political Science, LSE Library.
    62. Fershtman, Chaim & Kalai, Ehud, 1991. "Complexity Considerations and Market Behavior," Foerder Institute for Economic Research Working Papers 275506, Tel-Aviv University > Foerder Institute for Economic Research.
    63. Maskin, Eric & Qian, Yingyi & Xu, Chenggang, 1997. "Incentives," LSE Research Online Documents on Economics 3751, London School of Economics and Political Science, LSE Library.
    64. Joshua Graff Zivin & Lisa B. Kahn & Matthew Neidell, 2021. "Incentivizing Learning-by-Doing: The Role of Compensation Schemes," Research in Labor Economics, in: Workplace Productivity and Management Practices, volume 49, pages 139-178, Emerald Group Publishing Limited.
    65. Oindrila Dey & Swapnendu Banerjee, 2022. "Incentives, Status and Thereafter: A Critical Survey," South Asian Journal of Macroeconomics and Public Finance, , vol. 11(1), pages 95-115, June.
    66. Huson, Mark R. & Malatesta, Paul H. & Parrino, Robert, 2004. "Managerial succession and firm performance," Journal of Financial Economics, Elsevier, vol. 74(2), pages 237-275, November.
    67. Schattler, Heinz & Sung, Jaeyoung, 1997. "On optimal sharing rules in discrete-and continuous-time principal-agent problems with exponential utility," Journal of Economic Dynamics and Control, Elsevier, vol. 21(2-3), pages 551-574.
    68. Cichello, Michael S., 2005. "The impact of firm size on pay-performance sensitivities," Journal of Corporate Finance, Elsevier, vol. 11(4), pages 609-627, September.
    69. Edi Karni, 2009. "A Theory of Bayesian Decision Making," Economics Working Paper Archive 550, The Johns Hopkins University,Department of Economics.
    70. Miceli, Thomas J. & Sirmans, C. F., 1995. "Contracting with spatial externalities and agency problems The case of retail leases," Regional Science and Urban Economics, Elsevier, vol. 25(3), pages 355-372, June.
    71. Sokolovskyi Dmytro B., 2013. "Modelling "Horizontal" Interaction of Economic Agents with the Help of a Collection of Games," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 9, pages 90-94.
    72. Jia Xie, 2017. "Information, Risk Sharing, And Incentives In Agency Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 58(1), pages 157-182, February.
    73. Laing, Elaine & Gurdgiev, Constantin & Durand, Robert B. & Boermans, Boris, 2019. "U.S. tax inversions and shareholder wealth effects," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 35-52.
    74. Fosco, C. & Mengel, F., 2008. "Incentives and informal networks," Research Memorandum 022, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    75. Matthew J. Clayton & Jay C. Hartzell & Joshua V. Rosenberg, 2003. "The impact of CEO turnover on equity volatility," Staff Reports 166, Federal Reserve Bank of New York.
    76. Francesco Squintani, 1999. "Moral Hazard," Discussion Papers 1269, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    77. Sudhir A. Shah, 2006. "On The Optimal Coordination Of Uninformed Agents By An Informed Principal," Working papers 147, Centre for Development Economics, Delhi School of Economics.
    78. Villadsen, Bente, 1995. "Communication and delegation in collusive agencies," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 315-344, April.
    79. Lawrence P. Schrenk, 2008. "Executive Compensation And Macroeconomic Factors: Interest Rates And Corporate Taxation," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 2(1), pages 125-135.
    80. Sylwia Radomska, 2019. "Optimal Policy for Investment in Human Capital in the Light of Optimal Tax Theory (Inwestycje w kapital ludzki w swietle optymalnej teorii podatkowej)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(30), pages 34-42.
    81. Pablo González, 2002. "Profit Sharing Reconsidered: Efficiency Wages and Renegotiation Costs," Documentos de Trabajo 151, Centro de Economía Aplicada, Universidad de Chile.
    82. Ram T. S. Ramakrishnan & Anjan V. Thakor, 2004. "The Valuation of Assets under Moral Hazard," Finance 0411032, University Library of Munich, Germany.
    83. Eriana Kartadjumena & Waymond Rodgers, 2019. "Executive Compensation, Sustainability, Climate, Environmental Concerns, and Company Financial Performance: Evidence from Indonesian Commercial Banks," Sustainability, MDPI, vol. 11(6), pages 1-21, March.
    84. John J. McCall, 1982. "Introduction to "The Economics of Information and Uncertainty"," NBER Chapters, in: The Economics of Information and Uncertainty, pages -11, National Bureau of Economic Research, Inc.
    85. Besley, Timothy, 1995. "Savings, credit and insurance," Handbook of Development Economics, in: Hollis Chenery & T.N. Srinivasan (ed.), Handbook of Development Economics, edition 1, volume 3, chapter 36, pages 2123-2207, Elsevier.
    86. Karni, Edi, 2005. "Subjective expected utility theory with costly actions," Games and Economic Behavior, Elsevier, vol. 50(1), pages 28-41, January.
    87. Chiţu, Livia, 2016. "Reserve accumulation, inflation and moral hazard: Evidence from a natural experiment," Working Paper Series 1880, European Central Bank.
    88. Kshitija Dixit & Rupayan Pal, 2010. "The impact of group incentives on performance of small firms: Hausman-Taylor estimates," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(6), pages 403-414.
    89. Karni, Edi, 2009. "A reformulation of the maxmin expected utility model with application to agency theory," Journal of Mathematical Economics, Elsevier, vol. 45(1-2), pages 97-112, January.
    90. Huennemeyer, Anne-Juliane & McKitrick, Ross & Rollins, Kimberly S., 1999. "Optimal Compensation For Endangered Species Protection Under Asymmetric Information," 1999 Annual meeting, August 8-11, Nashville, TN 21693, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    91. Teulings, Coen & Bovenberg, Lans, 2002. "Insurance and Information: Firms as a Commitment Device," CEPR Discussion Papers 3441, C.E.P.R. Discussion Papers.
    92. Thibaut Mastrolia, 2017. "Moral hazard in welfare economics: on the advantage of Planner's advices to manage employees' actions," Papers 1706.01254, arXiv.org.
    93. Ourania Karakosta & Nikos Tsakiris, 2009. "Indirect Tax Reforms and Public Goods under Imperfect Competition," University of Cyprus Working Papers in Economics 5-2009, University of Cyprus Department of Economics.
    94. Frederiksen, Anders, 2010. "Earnings Progression, Human Capital and Incentives: Theory and Evidence," IZA Discussion Papers 4863, Institute of Labor Economics (IZA).
    95. Pierre Malgrange & Jean-Louis Rullière & Marie Claire Villeval, 2004. "L'économie des ressources humaines : pouvoir et limites des incitations. Aperçu théorique et présentation générale," Economie & Prévision, La Documentation Française, vol. 0(3), pages 1-15.
    96. G. Dionne & C. Vanasse, 1997. "Une évaluation empirique de la nouvelle tarification de l'assurance automobile (1992) au Québec," THEMA Working Papers 97-22, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    97. Kirkegaard, René, 2017. "A unifying approach to incentive compatibility in moral hazard problems," Theoretical Economics, Econometric Society, vol. 12(1), January.
    98. Jukka Pirttilä & Matti Tuomala, 2007. "Labour income uncertainty, taxation and public good provision," Economic Journal, Royal Economic Society, vol. 117(518), pages 567-582, March.
    99. kishore gawande & alok k. bohara, 2005. "Agency Problems in Law Enforcement: Theory and Application to the U.S. Coast Guard," Law and Economics 0505001, University Library of Munich, Germany.
    100. Saikat Datta, 1996. "On Control Losses In Hierarchies," Rationality and Society, , vol. 8(4), pages 387-412, November.
    101. Sessions, John G. & Theodoropoulos, Nikolaos, 2008. "Tenure, Wage Profiles and Monitoring," IZA Discussion Papers 3307, Institute of Labor Economics (IZA).
    102. Fulghieri, Paolo & Dicks, David, 2021. "Uncertainty, Contracting, and Beliefs in Organizations," CEPR Discussion Papers 15378, C.E.P.R. Discussion Papers.
    103. Vegas, Emiliana & Ganimian, Alejandro, 2013. "Theory and Evidence on Teacher Policies in Developed and Developing Countries," IDB Publications (Working Papers) 4597, Inter-American Development Bank.
    104. Bos, Dieter & Peters, Wolfgang, 1995. "Double inefficiency in optimally organized firms," Journal of Public Economics, Elsevier, vol. 56(3), pages 355-375, March.
    105. Daniel N. Deli, 2002. "Mutual Fund Advisory Contracts: An Empirical Investigation," Journal of Finance, American Finance Association, vol. 57(1), pages 109-133, February.
    106. Christoff Loch, 1995. "Collaboration, Motivation, and the Size of Organizations," Working Papers _005, Xerox Research Park.
    107. Lazear, Edward P & Rosen, Sherwin, 1981. "Rank-Order Tournaments as Optimum Labor Contracts," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 841-864, October.
    108. K. Pouliakas & I. Theodossiou, 2009. "Confronting Objections To Performance Pay: The Impact Of Individual And Gain‐Sharing Incentives On Job Satisfaction," Scottish Journal of Political Economy, Scottish Economic Society, vol. 56(5), pages 662-684, November.
    109. Thibaut Mastrolia, 2017. "Moral hazard in welfare economics: on the advantage of Planner's advices to manage employees' actions," Working Papers hal-01504473, HAL.
    110. Joseph G. Haubrich, 1993. "Sharing with a risk-neutral agent," Working Papers (Old Series) 9301, Federal Reserve Bank of Cleveland.
    111. Breton, Albert, 1995. "Organizational hierarchies and bureaucracies: An integrative essay," European Journal of Political Economy, Elsevier, vol. 11(3), pages 411-440, September.
    112. George Georgiadis & Balazs Szentes, 2020. "Optimal Monitoring Design," Econometrica, Econometric Society, vol. 88(5), pages 2075-2107, September.
    113. Georgeta Vintila & Stefan Cristian Gherghina, 2014. "Insider Ownership and the Value of the Bucharest Stock Exchange Listed Companies: Convergence-of-Interest or Entrenchment Effect?," International Journal of Economics and Financial Issues, Econjournals, vol. 4(1), pages 183-195.
    114. Ioannis S. VAVOURAS, 1996. "PUBLIC ENTERPRISE IN THE EUROPEAN UNION: prospects and constraints," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 67(2), pages 267-280, June.
    115. Rafel Crespí–Cladera & Carles Gispert, 2003. "Total Board Compensation, Governance and Performance of Spanish Listed Companies," LABOUR, CEIS, vol. 17(1), pages 103-126, March.
    116. Ouyang, Hongwu Sam, 2006. "Agency problem, institutions, and technology policy: Explaining Taiwan's semiconductor industry development," Research Policy, Elsevier, vol. 35(9), pages 1314-1328, November.
    117. Dey, Oindrila & Banerjee, Swapnendu, 2014. "Status and incentives: A critical survey," MPRA Paper 57658, University Library of Munich, Germany.
    118. Uhr, Daniel & Ziero Uhr, Júlia & Mueller, Bernardo, 2012. "Como as ONGs ambientais influenciam a política ambiental brasileira?," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 66(1), March.
    119. Holmstrom, Bengt R. & Tirole, Jean, 1989. "The theory of the firm," Handbook of Industrial Organization, in: R. Schmalensee & R. Willig (ed.), Handbook of Industrial Organization, edition 1, volume 1, chapter 2, pages 61-133, Elsevier.
    120. Coles, Jeffrey & Lemmon, Michael & Meschke, Felix, 2007. "Structural Models and Endogeneity in Corporate Finance: the Link Between Managerial Ownership and Corporate Performance," MPRA Paper 4374, University Library of Munich, Germany, revised 15 Feb 2007.
    121. Zhongwei Wu, 2018. "Risk, Preference, Capital Structure and Incentives," International Business Research, Canadian Center of Science and Education, vol. 11(7), pages 20-34, July.
    122. Leonard J. Mirman & Thomas D. Jeitschko, 2002. "Information and experimentation in short-term contracting," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 19(2), pages 311-331.
    123. Basov, S., 2001. "Incentives for Boundedly Rational Agents," Department of Economics - Working Papers Series 813, The University of Melbourne.
    124. André Lapidus, 1987. "Avant-propos," Revue Économique, Programme National Persée, vol. 38(6), pages 1081-1094.
    125. Hongyun Han & Hanning Li, 2018. "The Distribution of Residual Controls and Risk Sharing: A Case Study of Farmland Transfer in China," Sustainability, MDPI, vol. 10(6), pages 1-20, June.
    126. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
    127. Zhou, Xianming, 1999. "Executive compensation and managerial incentives: A comparison between Canada and the United States1," Journal of Corporate Finance, Elsevier, vol. 5(3), pages 277-301, September.
    128. Hans Gersbach & Oriana Ponta, 2017. "Unraveling short- and farsightedness in politics," Public Choice, Springer, vol. 170(3), pages 289-321, March.
    129. Frederiksen, Anders, 2013. "Incentives and earnings growth," Journal of Economic Behavior & Organization, Elsevier, vol. 85(C), pages 97-107.
    130. Patrick Bolton & David S. Scharfstein, 1998. "Corporate Finance, the Theory of the Firm, and Organizations," Journal of Economic Perspectives, American Economic Association, vol. 12(4), pages 95-114, Fall.
    131. Dilger, Alexander, 2012. "How (not) to pay non-executive directors," Discussion Papers of the Institute for Organisational Economics 9/2012, University of Münster, Institute for Organisational Economics.
    132. Seungjin Han, 2016. "Pre-CEO Executive Skill Accumulation and Firm-CEO Matching with Pay Limits," Department of Economics Working Papers 2016-04, McMaster University.
    133. B. Michael Gilroy & Daniel Kruse, 2011. "Die Prinzipal-Agent-Theorie als Erklärungsinstrumentarium von Korruption: Angewendet auf den Praxisfall „Siemens“," Working Papers CIE 34, Paderborn University, CIE Center for International Economics.
    134. Hearn, Bruce & Strange, Roger & Piesse, Jenifer, 2017. "Social elites on the board and executive pay in developing countries: Evidence from Africa," Journal of World Business, Elsevier, vol. 52(2), pages 230-243.
    135. A.L. Bovenberg & Coen N. Teulings, 2001. "Insurance and Information: Firms as a Commitment Device," Tinbergen Institute Discussion Papers 01-020/3, Tinbergen Institute.
    136. Yves Simon & Henri Tezenas du Montcel, 1977. "Théorie de la firme et réforme de l'entreprise," Revue Économique, Programme National Persée, vol. 28(3), pages 321-351.
    137. Sokolovskyi, Dmytro, 2017. "Gaming modeling of self-enforcing agreements and free-rider problem," MPRA Paper 80818, University Library of Munich, Germany.
    138. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    139. Hou, Yang & Wu, Manling, 2019. "An empirical study on the influencing factors for the over-investment of Chinese SOEs," MPRA Paper 94839, University Library of Munich, Germany.
    140. Niousha Shahidi, 2014. "Moral hazard and optimal insurance contract with a continuum effort," Economics Bulletin, AccessEcon, vol. 34(3), pages 1350-1360.
    141. Yurday, Zeynep, 2003. "The Effects of Interim Performance Evaluations under Risk Aversion," MPRA Paper 1611, University Library of Munich, Germany.
    142. Chen Lin & Wei Shen & Dongwei Su, 2011. "Executive Pay at Publicly Listed Firms in China," Economic Development and Cultural Change, University of Chicago Press, vol. 59(2), pages 417-436.
    143. Rene Carmona, 2020. "Applications of Mean Field Games in Financial Engineering and Economic Theory," Papers 2012.05237, arXiv.org.
    144. Page, F H, Jr, 1991. "Optimal Contract Mechanisms for Principal-Agent Problems with Moral Hazard and Adverse Selection," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 1(4), pages 323-338, October.
    145. Jia Xie, 2015. "Information, Risk Sharing and Incentives in Agency Problems," Staff Working Papers 15-7, Bank of Canada.
    146. Gong Zhan, 2011. "Manager fee contracts and managerial incentives," Review of Derivatives Research, Springer, vol. 14(2), pages 205-239, July.
    147. René Carmona, 2022. "The influence of economic research on financial mathematics: Evidence from the last 25 years," Finance and Stochastics, Springer, vol. 26(1), pages 85-101, January.
    148. Patrick Kline & Neviana Petkova & Heidi Williams & Owen Zidar, 2018. "Who Profits from Patents? Rent-Sharing at Innovative Firms," NBER Working Papers 25245, National Bureau of Economic Research, Inc.
    149. Forand, Jean Guillaume & Zapal, Jan, 2020. "Production priorities in dynamic relationships," Theoretical Economics, Econometric Society, vol. 15(3), July.
    150. Mario Tirelli, 2021. "On the optimal investment finance of small businesses," Small Business Economics, Springer, vol. 56(4), pages 1639-1665, April.
    151. Han, Jinhui & Ma, Guiyuan & Yam, Sheung Chi Phillip, 2022. "Relative performance evaluation for dynamic contracts in a large competitive market," European Journal of Operational Research, Elsevier, vol. 302(2), pages 768-780.
    152. Rajiv D. Banker & Srikant M. Datar & Ajay Maindiratta, 1988. "Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 96-124, September.
    153. Mario Tirelli, 2017. "Optimal Financial Contracts With Unobservable Investments," Departmental Working Papers of Economics - University 'Roma Tre' 0230, Department of Economics - University Roma Tre.
    154. Edi Karni, 2013. "Bayesian decision theory with action-dependent probabilities and risk attitudes," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 53(2), pages 335-356, June.
    155. Karni, Edi, 2006. "Subjective expected utility theory without states of the world," Journal of Mathematical Economics, Elsevier, vol. 42(3), pages 325-342, June.
    156. Rozelle, Scott & Boisvert, Richard N., 1991. "Quantifying the Relative Importance of Village Leaders' Multiple Objectives in China's Reform Economy," 1991 Annual Meeting, August 4-7, Manhattan, Kansas 271351, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    157. Bhattacharya, Utpal & Ravikumar, B, 1997. "From Cronies to Professionals: The Evolution of Family Firms," MPRA Paper 22939, University Library of Munich, Germany, revised Jan 2004.
    158. Mislin, Alexandra & Williams, Lisa V. & Shaughnessy, Brooke A., 2015. "Motivating trust: Can mood and incentives increase interpersonal trust?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 58(C), pages 11-19.
    159. Elazar Berkovitch & Ronen Israel & Yossef Spiegel, 2000. "Managerial Compensation and Capital Structure," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 9(4), pages 549-584, December.
    160. Edward Simpson Prescott & Robert M. Townsend, 2000. "Firms as clubs in Walrasian markets with private information," Working Paper 00-08, Federal Reserve Bank of Richmond.
    161. Arleta Rasmußen, 2014. "The influence of face-to-face communication: a principal-agent experiment," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 73-88, March.
    162. Meg Adachi-Sato & Kazuya Kamiya, 2018. "Combinations of Different Length Contracts in a Multiperiod Model: Short, Medium and Long-term Contracts," Discussion Paper Series DP2018-05, Research Institute for Economics & Business Administration, Kobe University.
    163. Colombo, Luca & Labrecciosa, Paola, 2012. "A note on pricing with risk aversion," European Journal of Operational Research, Elsevier, vol. 216(1), pages 252-254.
    164. Cornell, Bradford, 2004. "Compensation and recruiting: private universities versus private corporations," Journal of Corporate Finance, Elsevier, vol. 10(1), pages 37-52, January.
    165. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-1329, September.
    166. Emma Hubert, 2020. "Continuous-time incentives in hierarchies," Papers 2007.10758, arXiv.org.
    167. Kind, Axel & Schläpfer, Yves, 2011. "Are forced CEO turnovers good or bad news?," Working papers 2011/10, Faculty of Business and Economics - University of Basel.
    168. Ingrid Groessl & Nadine Levratto, 2004. "Problems of Evaluating Small Firms’ Quality as a Reason for Unfavourable Loan Conditions," Finance 0406014, University Library of Munich, Germany.
    169. Barron, Daniel & Georgiadis, George & Swinkels, Jeroen M., 2020. "Optimal contracts with a risk-taking agent," Theoretical Economics, Econometric Society, vol. 15(2), May.
    170. Michael Krapp & Kai Sandner, 2016. "Impact of an equal pay norm on the optimal design of incentive contracts," Journal of Business Economics, Springer, vol. 86(3), pages 301-338, April.
    171. Grinstein, Yaniv & Hribar, Paul, 2004. "CEO compensation and incentives: Evidence from M&A bonuses," Journal of Financial Economics, Elsevier, vol. 73(1), pages 119-143, July.
    172. Gavin C. Reid & Julia A. Smith, 2003. "Venture Capital and Risk in High-Technology Enterprises," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 2(3), pages 227-244, December.
    173. Anders Frederiksen & Elod Takats, 2004. "Optimal incentive mix of performance pay and efficiency wage," CERS-IE WORKING PAPERS 0418, Institute of Economics, Centre for Economic and Regional Studies.
    174. Majumdar, Sumit K., 2000. "Sluggish giants, sticky cultures, and dynamic capability transformation," Journal of Business Venturing, Elsevier, vol. 15(1), pages 59-78, January.
    175. Balmaceda, Felipe & Balseiro, Santiago R. & Correa, José R. & Stier-Moses, Nicolás E., 2016. "Bounds on the welfare loss from moral hazard with limited liability," Games and Economic Behavior, Elsevier, vol. 95(C), pages 137-155.
    176. Jessica Martin, 2020. "The Risk-Sharing problem under limited liability constraints in a single-period model," Working Papers hal-02566942, HAL.
    177. Pandher, Gurupdesh, 2022. "Determinants of Return-maximizing CEO Equity & Cash compensation," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 154-168.
    178. Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
    179. Conyon, Martin J. & He, Lerong, 2011. "Executive compensation and corporate governance in China," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1158-1175, September.
    180. Christos Bilanakos & John S. Heywood & John Sessions & Nikolaos Theodoropoulos, 2016. "Delegation and worker training," University of Cyprus Working Papers in Economics 06-2016, University of Cyprus Department of Economics.
    181. Majumdar, Sumit K., 2010. "Institutional changes, firm size and wages in the telecommunications sector," Information Economics and Policy, Elsevier, vol. 22(3), pages 201-217, July.
    182. Martine Quinzii & Michael Magill, 1899. "Normative Properties Of Stock Market Equilibrium With Moral Hazard," Working Papers 79, University of California, Davis, Department of Economics.
    183. Martin Spechler, 1982. "Organization and economic behavior: An interpretation of recent findings," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 118(2), pages 366-380, June.
    184. George-Levi Gayle & Limor Golan & Robert A. Miller, 2015. "Interlocked Executives and Insider Board Members: An Empirical Analysis," Working Papers 2015-40, Federal Reserve Bank of St. Louis.
    185. Kadan, Ohad & Swinkels, Jeroen M., 2013. "Minimum payments and induced effort in moral hazard problems," Games and Economic Behavior, Elsevier, vol. 82(C), pages 468-489.
    186. Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker, 2014. "Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 625-645, December.
    187. Schneider, Udo, 1998. "Der Arzt als Agent des Patienten: Zur Übertragbarkeit der Principal-Agent-Theorie auf die Arzt-Patient-Beziehung," Wirtschaftswissenschaftliche Diskussionspapiere 02/1998, University of Greifswald, Faculty of Law and Economics.
    188. David K. Ding & Ya Eem Chea, 2021. "Executive Compensation and Firm Performance in New Zealand: The Role of Employee Stock Option Plans," JRFM, MDPI, vol. 14(1), pages 1-19, January.
    189. Scott Shane, 2001. "Organizational Incentives and Organizational Mortality," Organization Science, INFORMS, vol. 12(2), pages 136-160, April.
    190. Georgiadis, George & Szentes, Balázs, 2020. "Optimal monitoring design," LSE Research Online Documents on Economics 104062, London School of Economics and Political Science, LSE Library.
    191. Jessica Martin, 2021. "The Risk-Sharing Problem Under Limited Liability Constraints in a Single-Period Model," Journal of Optimization Theory and Applications, Springer, vol. 189(3), pages 854-872, June.
    192. Hoa Luong & Lien Duong & John Evans, 2022. "CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 143-179, March.
    193. Rafael Tenorio, 2000. "The Economics of Professional Boxing Contracts," Journal of Sports Economics, , vol. 1(4), pages 363-384, November.

  19. P. Diamond & J. Mirrlees, 1976. "Private Constant Returns and Public Shadow Prices," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 43(1), pages 41-47.
    See citations under working paper version above.
  20. Peter A. Diamond & James A. Mirrlees, 1975. "On the Assignment of Liability: The Uniform Case," Bell Journal of Economics, The RAND Corporation, vol. 6(2), pages 487-516, Autumn.
    See citations under working paper version above.
  21. Avinash Dixit & James Mirrlees & Nicholas Stern, 1975. "Optimum Saving with Economies of Scale," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 42(3), pages 303-325.

    Cited by:

    1. Goldbaum, David, 2008. "Coordinated investing with feedback and learning," Journal of Economic Behavior & Organization, Elsevier, vol. 65(2), pages 202-223, February.
    2. MARTINS, Ana Paula, 2015. "Increasing Returns And Endogenous Growth: Market Size And Taste For Variety," Academica Science Journal, Economica Series, Dimitrie Cantemir University, Faculty of Economical Science, vol. 1(5), pages 3-33, June.
    3. Erikson, C. & Lindh, T., 1997. "Growth Cycles with Technology Shifts and Externalities," Papers 1997-15, Uppsala - Working Paper Series.
    4. Romer, Paul M, 1986. "Increasing Returns and Long-run Growth," Journal of Political Economy, University of Chicago Press, vol. 94(5), pages 1002-1037, October.
    5. Najeb Masoud, 2013. "Neoclassical Economic Growth Theory: An Empirical Approach," Far East Journal of Psychology and Business, Far East Research Centre, vol. 11(2), pages 10-33, June.

  22. Peter A. Diamond & James A. Mirrlees, 1973. "Aggregate Production with Consumption Externalities," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 87(1), pages 1-24.

    Cited by:

    1. E Randon & P Simmons, 2008. "Strategic Consumption Complementarities: Can Price Flexibility Eliminate Inefficiencies and Instability?," Discussion Papers 08/15, Department of Economics, University of York.
    2. Wolfgang Buchholz & Wolfgang Peters, 2001. "The overprovision anomaly of private public good supply," Journal of Economics, Springer, vol. 74(1), pages 63-78, February.
    3. Jesurun-Clements, Nancy, 1992. "Paternalism and the alleviation of poverty," Policy Research Working Paper Series 822, The World Bank.
    4. Gorkem Celik & Dongsoo Shin & Roland Strausz, 2021. "Public good overprovision by a manipulative provider," RAND Journal of Economics, RAND Corporation, vol. 52(2), pages 314-333, June.
    5. Kleinberg Norman L. & Ma Barry & Weiss Jeffrey, 2012. "On a Notion of Similarity with Endowments in Public Economics," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 12(1), pages 1-12, July.
    6. Jared C. Carbone & V. Kerry Smith, 2010. "Valuing ecosystem services in general equilibrium," NBER Working Papers 15844, National Bureau of Economic Research, Inc.
    7. Myles, Gareth D., 1997. "Depreciation and intergenerational altruism in the private provision of public goods," European Journal of Political Economy, Elsevier, vol. 13(4), pages 725-738, December.
    8. Chollete, Loran, 2011. "A Model of Endogenous Extreme Events," UiS Working Papers in Economics and Finance 2012/2, University of Stavanger.
    9. Carbone, Jared C. & Smith, V. Kerry, 2008. "Evaluating policy interventions with general equilibrium externalities," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1254-1274, June.
    10. Gui, Benedetto & de Villemeur, Étienne, 2007. "Regulation of a Monopoly Generating Externalities," IDEI Working Papers 469, Institut d'Économie Industrielle (IDEI), Toulouse, revised Jan 2011.
    11. Nerlove, Marc & Razin, Assaf & Sadka, Efraim, 1983. "Economic Issues in Population Policy," Foerder Institute for Economic Research Working Papers 275372, Tel-Aviv University > Foerder Institute for Economic Research.
    12. Laffont, Jean-Jacques, 1975. "Note historique sur les effets externes," L'Actualité Economique, Société Canadienne de Science Economique, vol. 51(3), pages 420-433, juillet.
    13. Louis-Gaëtan Giraudet & Céline Guivarch, 2018. "Asymmetric impacts and over-provision of public goods," Working Papers hal-01960318, HAL.
    14. Sheshinski, Eytan & Green, Jerry, 1976. "Direct Versus Indirect Remedies for Externalities," Scholarly Articles 3204666, Harvard University Department of Economics.
    15. Carole Haritchabalet & Régis Renault, 2006. "Informational externalities with lump‐sum sampling," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 1005-1022, August.

  23. Mirrlees, James A., 1972. "Population policy and the taxation of family size," Journal of Public Economics, Elsevier, vol. 1(2), pages 169-198, August.

    Cited by:

    1. Erwin Ooghe & Andreas Peichl, 2015. "Fair and Efficient Taxation under Partial Control," Economic Journal, Royal Economic Society, vol. 125(589), pages 2024-2051, December.
    2. Romuald Elie & Dylan Possamai, 2016. "Contracting theory with competitive interacting agents," Papers 1605.08099, arXiv.org.
    3. Erwin OOGHE & Andreas PEICHL, 2010. "Fair and efficient taxation under partial control: theory and evidence," Working Papers of Department of Economics, Leuven ces10.32, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    4. Nicol'as Hern'andez Santib'a~nez & Dylan Possamai & Chao Zhou, 2017. "Bank monitoring incentives under moral hazard and adverse selection," Papers 1701.05864, arXiv.org, revised Jan 2019.
    5. Nicolás Hernández Santibáñez & Dylan Possamaï & Chao Zhou, 2020. "Bank monitoring incentives under moral hazard and adverse selection," Post-Print hal-01435460, HAL.
    6. Louis Kaplow, 1992. "Optimal Distribution and Taxation of the Family," NBER Working Papers 4189, National Bureau of Economic Research, Inc.
    7. Marek Loužek, 2003. "Can pro-natalist policy be effective?," Prague Economic Papers, Prague University of Economics and Business, vol. 2003(3), pages 265-281.
    8. Cigno, Alessandro & Pettini, Anna, 2002. "Taxing family size and subsidizing child-specific commodities?," Journal of Public Economics, Elsevier, vol. 84(1), pages 75-90, April.
    9. Schweizer, Urs, 1996. "Endogenous fertility and the Henry George Theorem," Journal of Public Economics, Elsevier, vol. 61(2), pages 209-228, August.
    10. Julian Simon, 1975. "The Welfare Effect of an Additional Child Cannot be Stated Simply and Unequivocally," Demography, Springer;Population Association of America (PAA), vol. 12(1), pages 89-105, February.
    11. Nicolás Hernández Santibáñez & Dylan Possamaï & Chao Zhou, 2020. "Bank Monitoring Incentives Under Moral Hazard and Adverse Selection," Journal of Optimization Theory and Applications, Springer, vol. 184(3), pages 988-1035, March.
    12. Bernhard Felderer & Klaus Ritzberger, 1995. "Family allowances as welfare improvements," Journal of Economics, Springer, vol. 61(1), pages 11-33, February.
    13. Alessandro Cigno & Anna Pettini, 1999. "Taxing Family Size and Subsidising Child-specific Commodities? Optimal Fiscal Treatment of Households with Endogenous Fertility," CESifo Working Paper Series 198, CESifo.

  24. Mirrlees, J. A. & Stern, N. H., 1972. "Fairly good plans," Journal of Economic Theory, Elsevier, vol. 4(2), pages 268-288, April.

    Cited by:

    1. Kalkuhl, Matthias & Edenhofer, Ottmar & Lessmann, Kai, 2011. "Renewable Energy Subsidies: Second-Best Policy or Fatal Aberration for Mitigation?," Energy: Resources and Markets 108261, Fondazione Eni Enrico Mattei (FEEM).
    2. Matthias Kalkuhl & Ottmar Edenhofer & Kai Lessmann, 2015. "The Role of Carbon Capture and Sequestration Policies for Climate Change Mitigation," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 60(1), pages 55-80, January.
    3. Johannes Emmerling, 2018. "Sharing Of Climate Risks Across World Regions," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., vol. 9(03), pages 1-19, August.
    4. Matthias Schmidt & Hermann Held & Elmar Kriegler & Alexander Lorenz, 2013. "Climate Policy Under Uncertain and Heterogeneous Climate Damages," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 54(1), pages 79-99, January.
    5. Gary W. Yohe & Richard S.J. Tol, 2007. "The Stern Review: A Deconstruction," Working Papers FNU-125, Research unit Sustainability and Global Change, Hamburg University, revised Feb 2007.
    6. Dietz, Simon & Asheim, Geir B., 2012. "Climate policy under sustainable discounted utilitarianism," Journal of Environmental Economics and Management, Elsevier, vol. 63(3), pages 321-335.
    7. Loïc Berger & Johannes Emmerling, 2017. "Welfare as Simple(x) Equity Equivalents," Working Papers 2017.14, Fondazione Eni Enrico Mattei.
    8. Linus Mattauch & Felix Creutzig & Ottmar Edenhofer, 2012. "Avoiding Carbon Lock-In: Policy Options for Advancing Structural Change," Working Papers 1, Department of Climate Change Economics, TU Berlin, revised Feb 2012.
    9. Loïc Berger & Johannes Emmerling, 2020. "Welfare As Equity Equivalents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 727-752, September.
    10. Ivan Rudik & Derek Lemoine & Maxwell Rosenthal, 2018. "General Bayesian Learning in Dynamic Stochastic Models: Estimating the Value of Science Policy," 2018 Meeting Papers 369, Society for Economic Dynamics.
    11. Max Franks & Ottmar Edenhofer & Kai Lessmann, 2015. "Why Finance Ministers Favor Carbon Taxes, Even if They Do not Take Climate Change into Account," Working Papers 2015.37, Fondazione Eni Enrico Mattei.
    12. Franziska Piontek & Matthias Kalkuhl & Elmar Kriegler & Anselm Schultes & Marian Leimbach & Ottmar Edenhofer & Nico Bauer, 2019. "Economic Growth Effects of Alternative Climate Change Impact Channels in Economic Modeling," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 73(4), pages 1357-1385, August.
    13. David Anthoff & Richard Tol, 2009. "The Impact of Climate Change on the Balanced Growth Equivalent: An Application of FUND," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 43(3), pages 351-367, July.
    14. Lyn Squire, 1998. "Professor Mirrlees' Contribution to Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 83-91, February.
    15. M. Khan & Alexander Zaslavski, 2010. "On locally optimal programs in the Robinson–Solow–Srinivasan model," Journal of Economics, Springer, vol. 99(1), pages 65-92, February.
    16. Moore, Mark A. & Boardman, Anthony E. & Vining, Aidan R., 2013. "More appropriate discounting: the rate of social time preference and the value of the social discount rate," Journal of Benefit-Cost Analysis, Cambridge University Press, vol. 4(1), pages 1-16, March.
    17. Lawrence J. Christiano, 1989. "Understanding Japan's saving rate: the reconstruction hypothesis," Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 13(Spr), pages 10-25.
    18. Adler, Matthew & Anthoff, David & Bosetti, Valentina & Garner, Greg & Keller, Klaus & Treich, Nicolas, 2016. "Priority for the Worse Off and the Social Cost of Carbon," MITP: Mitigation, Innovation and Transformation Pathways 244334, Fondazione Eni Enrico Mattei (FEEM).
    19. Chichilnisky, Graciela & Hammond, Peter J. & Stern, Nicholas, 2020. "Fundamental Utilitarianism and Intergenerational Equity with Extinction Discounting," CAGE Online Working Paper Series 451, Competitive Advantage in the Global Economy (CAGE).
    20. Smith, Kathryn, 2009. "Saving the World but Saving Too Much? Time Preference and Productivity in Climate Policy Modelling," 2009 Conference (53rd), February 11-13, 2009, Cairns, Australia 47619, Australian Agricultural and Resource Economics Society.
    21. Held, Hermann & Kriegler, Elmar & Lessmann, Kai & Edenhofer, Ottmar, 2009. "Efficient climate policies under technology and climate uncertainty," Energy Economics, Elsevier, vol. 31(Supplemen), pages 50-61.
    22. Stern, Nicholas, 2014. "Ethics, equity and the economics of climate change paper 2: economics and politics," LSE Research Online Documents on Economics 62704, London School of Economics and Political Science, LSE Library.
    23. Sterner, Thomas & Persson, U. Martin, 2007. "An Even Sterner Review: Introducing Relative Prices into the Discounting Debate," RFF Working Paper Series dp-07-37, Resources for the Future.
    24. Stein, Lukas & Khabbazan, Mohammad Mohammadi & Held, Hermann, 2020. "Replacing temperature targets by subsidiary targetsː How accurate are they? – Overshooting vs. economic losses," WiSo-HH Working Paper Series 57, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory.
    25. Ralph Hippe, 2015. "Why did the knowledge transition occur in the West and not in the East? ICT and the role of governments in Europe, East Asia and the Muslim world," GRI Working Papers 180, Grantham Research Institute on Climate Change and the Environment.
    26. Simon Dietz & Nicholas Stern, 2014. "Endogenous growth, convexity of damages and climate risk: how Nordhaus� framework supports deep cuts in carbon emissions," GRI Working Papers 159, Grantham Research Institute on Climate Change and the Environment.
    27. Krusell, Per & Smith, Anthony Jr., 1996. "Rules of thumb in macroeconomic equilibrium A quantitative analysis," Journal of Economic Dynamics and Control, Elsevier, vol. 20(4), pages 527-558, April.

  25. J. A. Mirrlees, 1972. "On Producer Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 39(1), pages 105-111.

    Cited by:

    1. Kaare P. Hagen & Vesa Kanniainen, "undated". "Optimal Taxation of Intangible Capital," EPRU Working Paper Series 94-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    2. Knud Jørgen Munk, 2005. "Tax-tariff reform with costs of tax administration," Economics Working Papers 2005-21, Department of Economics and Business Economics, Aarhus University.
    3. Frenkel, Jacob A & Razin, Assaf, 1987. "Fiscal Policies and the World Economy; An Intertemporal Approach (Cambridge, Mass.: MIT Press, 1987)," MPRA Paper 20438, University Library of Munich, Germany.
    4. Frenkel, Jacob & Razin, Assaf & Sadka, Efraim, 1992. "International taxation in an integrated world," MPRA Paper 23266, University Library of Munich, Germany.
    5. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-455, April.
    6. Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," SciencePo Working papers Main halshs-01884350, HAL.
    7. Rafael Aigner & Felix Bierbrauer, 2015. "Boring Banks and Taxes," CESifo Working Paper Series 5309, CESifo.
    8. Leslie J. Reinhorn, 2011. "Production efficiency and excess supply," Working Papers 2011_13, Durham University Business School.
    9. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    10. Myles, Gareth D., 1989. "Industry-Specific Income Taxes," Economic Research Papers 268368, University of Warwick - Department of Economics.
    11. Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
    12. Guo, Jang-Ting & Lansing, Kevin J., 1999. "Optimal taxation of capital income with imperfectly competitive product markets," Journal of Economic Dynamics and Control, Elsevier, vol. 23(7), pages 967-995, June.
    13. Boeters, Stefan, 2001. "Green tax reform and employment: the interaction of profit and factor taxes," ZEW Discussion Papers 01-45, ZEW - Leibniz Centre for European Economic Research.
    14. López-Laborda, Julio & Peña, Guillermo, 2017. "Does financial VAT affect the size of the financial sector?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-28.
    15. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
    16. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    17. Sushama Murty, 2013. "Production efficiency and constraints on profit taxation and profit distribution in economies with Ramsey taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(3), pages 579-604, September.
    18. Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
    19. Kotsogiannis, Christos & Makris, Miltiadis, 2002. "On production efficiency in federal systems," Economics Letters, Elsevier, vol. 76(2), pages 281-287, July.
    20. Sushama Murty, 2010. "Constraints on profit income distribution and production efficiency in private ownership economies with Ramsey taxation," Discussion Papers 1010, University of Exeter, Department of Economics.
    21. Sushama Murty, "undated". "Lessons from optimal taxation theory for the GST and beyond," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 17-07, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    22. Raaj Kumar Sah & Joseph E. Stiglitz, 1984. "Taxation and Pricing of Agricultural and Industrial Goods," NBER Working Papers 1338, National Bureau of Economic Research, Inc.
    23. Murty, Sushama, 2009. "Topology of utility possibility frontiers of economies with Ramsey taxation," Economic Research Papers 271288, University of Warwick - Department of Economics.
    24. Gaël Giraud & Hubert Stahn, 2003. "Efficiency and imperfect competition with incomplete markets," Post-Print halshs-00499288, HAL.
    25. Anthony Hannagan & Hideo Konishi, 2011. "Inverse Elasticity Rule in a Production Efficiency Problem," Boston College Working Papers in Economics 778, Boston College Department of Economics.
    26. Gareth D. Myles, 1995. "Imperfect Competition and Industry-Specific Input Taxes," Public Finance Review, , vol. 23(3), pages 336-355, July.

  26. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.

    Cited by:

    1. James P. Feehan & Raymond G. Batina, 2007. "Labor and Capital Taxation with Public Inputs as Common Property," Public Finance Review, , vol. 35(5), pages 626-642, September.
    2. Doyle, Chris & Smith, Jennifer C, 1997. "Crime and Drugs : An Economic Approach," The Warwick Economics Research Paper Series (TWERPS) 477, University of Warwick, Department of Economics.
    3. Alberto Petrucci, 2015. "Deviating from the Friedman Rule: A Good Idea with Illegal Immigration?," Working Papers CELEG 1502, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    4. Chari, V.V. & Kehoe, Patrick J., 1999. "Optimal fiscal and monetary policy," Handbook of Macroeconomics, in: J. B. Taylor & M. Woodford (ed.), Handbook of Macroeconomics, edition 1, volume 1, chapter 26, pages 1671-1745, Elsevier.
    5. Pizer, William A. & Kopp, Raymond J., 2003. "Calculating the Costs of Environmental Regulation," Discussion Papers 10762, Resources for the Future.
    6. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
    7. Wendner, Ronald, 2008. "Consumption Externalities and Pigouvian Ranking -- A Generalized Cobb-Douglas Example," MPRA Paper 8540, University Library of Munich, Germany.
    8. Razin, A. & Sadka, E., 1991. "International Fiscal Policy Coordination and Competition," Papers 3-91, Tel Aviv - the Sackler Institute of Economic Studies.
    9. Emmanuel Saez, 2002. "Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run," NBER Working Papers 8833, National Bureau of Economic Research, Inc.
    10. Marc Vielle & Alain L. Bernard, 1998. "Un exemple d'utilisation : le coût de politiques de réduction des gaz à effet de serre," Économie et Prévision, Programme National Persée, vol. 136(5), pages 33-48.
    11. Selim, Sheikh, 2007. "On Policy Relevance of Ramsey Tax Rules," Economics Discussion Papers 2007-31, Kiel Institute for the World Economy (IfW Kiel).
    12. Stern, Nicholas, 2018. "Public economics as if time matters: Climate change and the dynamics of policy," Journal of Public Economics, Elsevier, vol. 162(C), pages 4-17.
    13. Joseph E. Stiglitz, 1981. "Utilitarianism and Horizontal Equity: The Case for Random Taxation," NBER Working Papers 0694, National Bureau of Economic Research, Inc.
    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.
    15. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    16. Yukihiro Nishimura & Pierre Pestieau & Gregory Ponthiere, 2018. "Educaiton choices, longevity and optimal policy in a Ben-Porath economy," LIDAM Reprints CORE 3012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    17. Katri Kosonen & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "The Role of Fiscal Instruments in Environmental Policy," CESifo Working Paper Series 2719, CESifo.
    18. Emanuela Randon, 2002. "L’analisi positiva dell’esternalità: rassegna della letteratura e nuovi spunti," Working Papers 58, University of Milano-Bicocca, Department of Economics, revised Jun 2002.
    19. Laurence Ales & Christopher Sleet, 2016. "Taxing Top CEO Incomes," American Economic Review, American Economic Association, vol. 106(11), pages 3331-3366, November.
    20. Koop, Michael J., 2001. "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers 1041, Kiel Institute for the World Economy (IfW Kiel).
    21. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    22. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
    23. Mandell, Svante & Proost, Stef, 2015. "Why truck distance taxes are contagious and drive fuel taxes to the bottom," Working Paper Series 15/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
    24. Ceyhun Elgin & Orhan Torul & Tugce Turk, 2022. "Marginal Cost of Public Funds under the Presence of Informality," Hacienda Pública Española / Review of Public Economics, IEF, vol. 241(2), pages 79-103, June.
    25. Brandolini, Andrea & Jenkins, Stephen P. & Micklewright, John, 2017. "Tony Atkinson and His Legacy," IZA Discussion Papers 10869, Institute of Labor Economics (IZA).
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Temi di discussione (Economic working papers) 1138, Bank of Italy, Economic Research and International Relations Area.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," PSE-Ecole d'économie de Paris (Postprint) hal-01629339, HAL.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Post-Print hal-01629339, HAL.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Discussion Papers 863, Statistics Norway, Research Department.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 411-444, September.
      • A Brandolini & Stephen P Jenkins & John Micklewright, 2017. "Tony Atkinson and his Legacy," STICERD - Public Economics Programme Discussion Papers 32, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    26. Pawel Doligalski & Piotr Dworczak & Joanna Krysta, 2023. "Incentive separability," Bristol Economics Discussion Papers 23/777, School of Economics, University of Bristol, UK.
    27. Mariano Croce & Anastasios G. Karantounias & Stephen Raymond & Lukas Schmid, 2017. "A Tax Plan for Endogenous Innovation," FRB Atlanta Working Paper 2017-13, Federal Reserve Bank of Atlanta.
    28. Parry, Ian W.H., 2008. "How should heavy-duty trucks be taxed?," Journal of Urban Economics, Elsevier, vol. 63(2), pages 651-668, March.
    29. Assaf Razin & Efraim Sadka & Alexander Horst Schwemmer, 2019. "Welfare State vs. Market Forces in a Globalization Era," NBER Working Papers 26201, National Bureau of Economic Research, Inc.
    30. Hisahiro Naito, 2003. "Endogenous Human Capital Accumulation, Comparative Advantage and Direct vs. Indirect Redistribution," ISER Discussion Paper 0590, Institute of Social and Economic Research, Osaka University.
    31. Tirole Jean & Guesnerie Roger, 1979. "Gradient projection algorithms for problems in public finance : a note," CEPREMAP Working Papers (Couverture Orange) 7907, CEPREMAP.
    32. J. D. Geanakoplos & H. M. Polemarchakis, 2006. "Pareto Improving Taxes," Cowles Foundation Discussion Papers 1576, Cowles Foundation for Research in Economics, Yale University.
    33. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
    34. Kenneth L. Judd, 2011. "The Importance of Asymmetric Tax Policy and Dangers of Aggregation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 175-205, August.
    35. Yun, Kwan Koo, 1995. "The Dubovickii-Miljutin Lemma and characterizations of optimal allocations in non-smooth economies," Journal of Mathematical Economics, Elsevier, vol. 24(5), pages 435-460.
    36. Ruud de Mooij & Michael Keen, 2012. ""Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 443-485, National Bureau of Economic Research, Inc.
    37. Antràs, Pol & de Gortari, Alonso & Itskhoki, Oleg, 2017. "Globalization, inequality and welfare," Journal of International Economics, Elsevier, vol. 108(C), pages 387-412.
    38. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    39. Florian Hoffmann & Roman Inderst & Ulf Moslener, 2017. "Taxing Externalities Under Financing Constraints," Economic Journal, Royal Economic Society, vol. 127(606), pages 2478-2503, November.
    40. Deschenes, Olivier & Meng, Kyle C., 2018. "Quasi-Experimental Methods in Environmental Economics: Opportunities and Challenges," IZA Discussion Papers 11797, Institute of Labor Economics (IZA).
    41. Steinberg, Richard & Weisbrod, Burton A., 2005. "Nonprofits with distributional objectives: price discrimination and corner solutions," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2205-2230, December.
    42. Albert Argilaga & Jijian Fan, 2022. "Optimal Policymaking under Yardstick Vote: An Experimental Study," Games, MDPI, vol. 13(3), pages 1-24, May.
    43. Sam Allgood & Arthur Snow, 1998. "The Marginal Cost of Raising Tax Revenue and Redistributing Income," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1246-1273, December.
    44. Timothy Besley & Rohini Pande, 1998. "Read My Lips: The Political Economy of Information Transmission," STICERD - Theoretical Economics Paper Series 355, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    45. Isabel Correia & Juan Pablo Nicolini & Pedro Teles, 2002. "Optimal fiscal and monetary policy: equivalence results," Working Paper Series WP-02-16, Federal Reserve Bank of Chicago.
    46. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    47. Knud Jørgen Munk, 2005. "Tax-tariff reform with costs of tax administration," Economics Working Papers 2005-21, Department of Economics and Business Economics, Aarhus University.
    48. Assaf Razin & Efraim Sadka, 1990. "Capital Market Integration: Issues of International Taxation," NBER Working Papers 3281, National Bureau of Economic Research, Inc.
    49. Andriopoulou, Eirini & Kanavitsa, Eleni & Leventi, Chrysa & Tsakloglou, Panos, 2020. "The Distributional Impact of Recurrent Immovable Property Taxation in Greece," GLO Discussion Paper Series 604, Global Labor Organization (GLO).
    50. Jonas D. M. Fisher & Frederic S. Mishkin & Casey B. Mulligan & Xavier X. Sala-i-Martin, 1997. "The optimum quantity of money: theory and evidence," Proceedings, Federal Reserve Bank of Cleveland, pages 687-724.
    51. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00270515, HAL.
    52. Jaume Sempere, 2020. "On potential Pareto gains from free trade areas formation," Serie documentos de trabajo del Centro de Estudios Económicos 2020-02, El Colegio de México, Centro de Estudios Económicos.
    53. Wolfram F. Richter & Peter Bareis & Matthias Wrede & Martin Gasche, 2004. "Is the abolition of tax-deductible transportation costs economically grounded?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(05), pages 5-19, March.
    54. Tóth, Peter & Cupák, Andrej & Rizov, Marian, 2021. "Measuring the Efficiency of VAT Reforms: A Demand System Simulation Approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 73(3), pages 1218-1243.
    55. Laffont, Jean-Jacques, 2002. "Public economics yesterday, today and tomorrow," Journal of Public Economics, Elsevier, vol. 86(3), pages 327-334, December.
    56. Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental Evidence on Tax Salience and Tax Incidence," EconStor Preprints 146916, ZBW - Leibniz Information Centre for Economics.
    57. Parry, Ian W.H., 2002. "Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions," Discussion Papers 10481, Resources for the Future.
    58. Rauscher, Michael, 1996. "Interjurisdictional competition and the efficiency of the public sector: The triumph of the market over the state?," Kiel Working Papers 732, Kiel Institute for the World Economy (IfW Kiel).
    59. John Burbidge, 2018. "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers 1808, University of Waterloo, Department of Economics, revised 12 Nov 2018.
    60. Bovenberg, A Lans & van der Ploeg, Frederick, 1992. "Environmental Policy, Public Finance and the Labour Market in a Second-best World," CEPR Discussion Papers 745, C.E.P.R. Discussion Papers.
    61. Huizinga, Harry & Nielsen, Soren Bo, 2001. "Privatization, public investment, and capital income taxation," Journal of Public Economics, Elsevier, vol. 82(3), pages 399-414, December.
    62. Susanto Basu & John Fernald, 2001. "Why Is Productivity Procyclical? Why Do We Care?," NBER Chapters, in: New Developments in Productivity Analysis, pages 225-302, National Bureau of Economic Research, Inc.
    63. Coady, David & Dreze, Jean, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
    64. Beatrice Cherrier & Jean-Baptiste Fleury, 2017. "Economists’ interest in collective decision after World War II: a history," Post-Print hal-03472380, HAL.
    65. Frenkel, Jacob A & Razin, Assaf, 1987. "Fiscal Policies and the World Economy; An Intertemporal Approach (Cambridge, Mass.: MIT Press, 1987)," MPRA Paper 20438, University Library of Munich, Germany.
    66. Frank Barry, 2010. "The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland," Transfer: European Review of Labour and Research, , vol. 16(1), pages 71-80, February.
    67. Richard Musgrave, 1996. "The role of the state in fiscal theory," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 247-258, July.
    68. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    69. Fernández-Amador, Octavio & Francois, Joseph & Oberdabernig, Doris & Tomberger, Patrick, 2020. "The methane footprint of nations: Stylized facts from a global panel dataset," Papers 1272, World Trade Institute.
    70. George Economides & Anastasios Rizos, 2017. "Optimal taxation and the tradeoff between efficiency and redistribution," DEOS Working Papers 1701, Athens University of Economics and Business.
    71. Yoshitsugu Kanemoto, 2011. "Surplus Theory," Chapters, in: André de Palma & Robin Lindsey & Emile Quinet & Roger Vickerman (ed.), A Handbook of Transport Economics, chapter 20, Edward Elgar Publishing.
    72. Ronald Wendner, 2011. "Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities," Graz Economics Papers 2012-01, University of Graz, Department of Economics.
    73. Roger H. Gordon, 1994. "Fiscal Policy during the Transition in Eastern Europe," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70, National Bureau of Economic Research, Inc.
    74. Bontemps, Christian & Cherbonnier, Frédéric & Magnac, Thierry, 2023. "Reducing transaction taxes on housing in highly regulated economies”," TSE Working Papers 23-1486, Toulouse School of Economics (TSE).
    75. Stern, Nicholas, 1983. "Tax Reform: Income Distribution, Government Revenue And Planning," Discussion Papers 272812, University of Warwick - Department of Economics.
    76. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
    77. Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013. "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 741, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    78. Claudio A. Agostini(Georgetown University/Ilades), 2004. "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics.
    79. Artana, Daniel & Navajas, Fernando & Urbiztondo, Santiago, 2001. "Regulation policies towards utilities and competitive industries. The case of Argentina," The Quarterly Review of Economics and Finance, Elsevier, vol. 41(5), pages 585-607.
    80. Burkhard Heer, 2000. "Welfare Costs of Inflation in a Dynamic Economy with Search Unemployment and Endogenous Growth," Econometric Society World Congress 2000 Contributed Papers 0478, Econometric Society.
    81. Judd, Kenneth L., 1999. "Optimal taxation and spending in general competitive growth models," Journal of Public Economics, Elsevier, vol. 71(1), pages 1-26, January.
    82. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545, Elsevier.
    83. Inderst, Roman & Heider, Florian, 2022. "A Corporate Finance Perspective on Environmental Policy," CEPR Discussion Papers 16878, C.E.P.R. Discussion Papers.
    84. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
    85. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    86. James A. Robinson & Ragnar Torvik, 2005. "A Political Economy Theory of the Soft Budget Constraint," Working Paper Series 5605, Department of Economics, Norwegian University of Science and Technology.
    87. Jenny Ligthart & Gerard C. van der Meijden, 2010. "Coordinated Tax-Tari Reforms, Informality, and Welfare Distribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1029, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    88. Franziska Klein & Jeroen van den Bergh, 2021. "The employment double dividend of environmental tax reforms: exploring the role of agent behaviour and social interaction," Journal of Environmental Economics and Policy, Taylor & Francis Journals, vol. 10(2), pages 189-213, April.
    89. Fiorella De Fiore & Pedro Teles, 2002. "The optimal mix of taxes on money, consumption and income," Working Paper Series WP-02-03, Federal Reserve Bank of Chicago.
    90. Hanson, Torbjørn & Lindgren, Petter Y., 2019. "No country for old men? Increasing the retirement age in the Armed Forces," MPRA Paper 95917, University Library of Munich, Germany.
    91. Jerry Hausman, 1998. "Taxation by Telecommunications Regulation," NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 29-48, National Bureau of Economic Research, Inc.
    92. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    93. Randall G. Holcombe, 2002. "The Ramsey Rule Reconsidered," Public Finance Review, , vol. 30(6), pages 562-578, November.
    94. Yoshitomo Ogawa & Nobuhiro Hosoe, 2020. "Optimal indirect tax design in an open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1081-1107, October.
    95. Valentini, Edilio, 2014. "Indirect taxation, public pricing and price cap regulation: A synthesis," Economics Discussion Papers 2014-36, Kiel Institute for the World Economy (IfW Kiel).
    96. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," MAGKS Papers on Economics 201445, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    97. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
    98. N. G. Mankiw, 2009. "The Macroeconomist as Scientist and Engineer," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 5.
    99. Maarten Pieter Schinkel & Lukas Toth, 2019. "Compensatory Public Good Provision by a Private Cartel," Tinbergen Institute Discussion Papers 19-086/VII, Tinbergen Institute.
    100. Didier Sornette & Spencer Wheatley & Peter Cauwels, 2019. "The fair reward problem: the illusion of success and how to solve it," Papers 1902.04940, arXiv.org, revised Apr 2019.
    101. Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017. "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
    102. James E. Anderson & J. Peter Neary, 2013. "Revenue Tariff Reform," NBER Working Papers 19752, National Bureau of Economic Research, Inc.
    103. Kevin J Fox, 2005. "Returns to Scale, Technical Progress and Total Factor Productivity Growth in New Zealand Industries," Treasury Working Paper Series 05/04, New Zealand Treasury.
    104. Z. Robinson & J. De Beer, 2021. "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 564-579, July.
    105. Andrea Bastianin & Paolo Castelnovo & Massimo Florio, 2018. "Evaluating regulatory reform of network industries: a survey of empirical models based on categorical proxies," Papers 1810.03348, arXiv.org.
    106. Razin, Assaf, 2020. "DEglobalizaion and Social Safety Nets in Post-Covid-19 Era: Textbook Macroeconomic Analysis," CEPR Discussion Papers 14776, C.E.P.R. Discussion Papers.
    107. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-455, April.
    108. Chichilnisky, Graciela & Hammond, Peter J., 2016. "The Kyoto Protocol and Beyond: Pareto Improvements to Policies that Mitigate Climate Change," CAGE Online Working Paper Series 287, Competitive Advantage in the Global Economy (CAGE).
    109. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    110. Lopez Garcia, Miguel-Angel, 2024. "Subsidios a la vivienda para los hogares de renta baja: un panorama," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 33-69.
    111. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    112. 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.
    113. Florian Scheuer, 2014. "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 126-163, May.
    114. Juan Pablo Gama & Rodrigo J. Raad, 2023. "Larde public expenditure shocks in a Ramsey taxation model with default," Textos para Discussão Cedeplar-UFMG 665, Cedeplar, Universidade Federal de Minas Gerais.
    115. Laffont, Jean-Jacques & Tirole, Jean, 2000. "Global Price Caps and the Regulation of Access," Brazilian Review of Econometrics, Sociedade Brasileira de Econometria - SBE, vol. 20(1), May.
    116. Minagawa, Junichi & Upmann, Thorsten, 2021. "The generalised anti-inverse elasticity rule: An existence result," Mathematical Social Sciences, Elsevier, vol. 114(C), pages 110-115.
    117. Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Working Papers 91-10a, University of Washington, Department of Economics.
    118. Jan Abrell & Sebastian Rausch & Giacomo A. Schwarz, 2016. "Social Equity Concerns and Differentiated Environmental Taxes," CER-ETH Economics working paper series 16/262, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    119. Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
    120. Ping Wang & Danyang Xie, 2013. "Real Effects of Money Growth and Optimal Rate of Inflation in a Cash‐in‐Advance Economy with Labor‐Market Frictions," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 45(8), pages 1517-1546, December.
    121. Philander, Kahlil S. & Bernhard, Bo J. & Wimmer, Bradley S. & Singh, Ashok K. & Eadington, William R., 2015. "U.S. casino revenue taxes and short-run labor outcomes," Journal of Policy Modeling, Elsevier, vol. 37(1), pages 35-46.
    122. Alberto Petrucci, 2007. "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers 228, Centro Studi Luca d'Agliano, University of Milano.
    123. Luo, Weijie, 2019. "Demography and the composition of taxes: Evidence from international panel data," Economics Letters, Elsevier, vol. 183(C), pages 1-1.
    124. Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Economic Research Papers 269314, University of Warwick - Department of Economics.
    125. Parry, Ian W.H., 2003. "Fiscal Interactions and the Case for Carbon Taxes over Grandfathered Carbon Permits," Discussion Papers 10509, Resources for the Future.
    126. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.
    127. R. Alison Felix, 2007. "Passing the Burden: Corporate Tax Incidence in Open Economies," LIS Working papers 468, LIS Cross-National Data Center in Luxembourg.
    128. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Journal of Housing Economics, Elsevier, vol. 46(C).
    129. Javier Portillo & Walter E. Block, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 29(2), pages 76-88, June.
    130. Hellwig, Martin, 2004. "The Provision and Pricing of Excludable Public Goods: Ramsey-Boiteux Pricing versus Bundling," Sonderforschungsbereich 504 Publications 04-02, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    131. Chari, V. V. & Christiano, Lawrence J. & Kehoe, Patrick J., 1996. "Optimality of the Friedman rule in economies with distorting taxes," Journal of Monetary Economics, Elsevier, vol. 37(2-3), pages 203-223, April.
    132. Zsolt Darvas & Jakob Weizsäcker, 2011. "Financial transaction tax: Small is beautiful," Society and Economy, Akadémiai Kiadó, Hungary, vol. 33(3), pages 449-473, December.
    133. Neil McCulloch & Grazia Pacillo, 2010. "The Tobin Tax A Review of the Evidence," Working Paper Series 1611, Department of Economics, University of Sussex Business School.
    134. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
    135. Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
    136. Takuya Obara & Yoshitomo Ogawa, 2024. "Optimal taxation in an endogenous fertility model with non-cooperative behavior," Review of Economics of the Household, Springer, vol. 22(1), pages 173-197, March.
    137. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
    138. Thomas Gaube, 2005. "Income Taxation, Endogenous Factor Prices and Production Efficiency," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(2), pages 335-352, June.
    139. Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
    140. Boris Cournède & Jean-Marc Fournier & Peter Hoeller, 2018. "Public finance structure and inclusive growth," OECD Economic Policy Papers 25, OECD Publishing.
    141. Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," SciencePo Working papers Main halshs-01884350, HAL.
    142. Tomer Blumkin & Efraim Sadka, 2005. "Income Taxation and Wage Policy: An Application to Minimum Wage," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 713-722, November.
    143. Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    144. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    145. Gunther Rehme, 2002. "Distributive Policies and Economic Growth: An Optimal Taxation Approach," Metroeconomica, Wiley Blackwell, vol. 53(3), pages 315-338, August.
    146. Claus, Iris & Martinez-Vazquez, Jorge & Vulovic, Violeta, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," ADB Economics Working Paper Series 310, Asian Development Bank.
    147. Proost, Stef & Van Dender, Kurt, 2001. "The welfare impacts of alternative policies to address atmospheric pollution in urban road transport," Regional Science and Urban Economics, Elsevier, vol. 31(4), pages 383-411, July.
    148. Daubanes, Julien Xavier & Lasserre, Pierre, 2023. "How should the use of nonrenewables be taxed under a public budget constraint?," Resource and Energy Economics, Elsevier, vol. 73(C).
    149. Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Working Papers REM 2020/0137, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    150. Robin Boadway, 2006. "Principles of Cost-Benefit Analysis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 2(1), pages 1-44, January.
    151. Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," NBER Working Papers 21524, National Bureau of Economic Research, Inc.
    152. Ioannis N. Kallianiotis, 2015. "Economic Crises and the Substitution of Fiscal Policy by Monetary Policy," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 44-68.
    153. Avinash Dixit, 1996. "Special-Interest Lobbying and Endogenous Commodity Taxation," Eastern Economic Journal, Eastern Economic Association, vol. 22(4), pages 375-388, Fall.
    154. Chiad, Faycal, 2022. "أثر الضرائب على الاستثمار والنمو الاقتصادي في الدول العربية: دراسة تحليلية قياسية [The impact of taxes on investment and economic growth in the Arab countries: Analytical and Econometric Study]," MPRA Paper 114425, University Library of Munich, Germany.
    155. Michael J. Boskin, 1976. "Optimal Tax Theory: Econometric Evidence and Tax Policy," NBER Working Papers 0152, National Bureau of Economic Research, Inc.
    156. Axelle Ferriere, 2020. "Comments on “Capital income taxation with housing”," Post-Print halshs-02973793, HAL.
    157. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
    158. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    159. Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.
    160. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    161. Vito Tanzi & Howell H. Zee, 1997. "Fiscal Policy and Long-Run Growth," IMF Staff Papers, Palgrave Macmillan, vol. 44(2), pages 179-209, June.
    162. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    163. 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.
    164. O'Donoghue, Ted & Rabin, Matthew, 2006. "Optimal sin taxes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1825-1849, November.
    165. Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Public Finance Review, , vol. 34(5), pages 574-599, September.
    166. Junichi Minagawa & Thorsten Upmann, 2018. "Optimal taxation under a consumption target," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(4), pages 663-676, April.
    167. Reinhorn Leslie J., 2009. "Dynamic Optimal Taxation with Human Capital," The B.E. Journal of Macroeconomics, De Gruyter, vol. 9(1), pages 1-21, October.
    168. Erkki Koskela & Ronnie Schöb & Hans-Werner Sinn, 1998. "Pollution, Factor Taxation and Unemployment," CESifo Working Paper Series 151, CESifo.
    169. Burtraw, Dallas & Pizer, William & Harrington, Winston & Sanchirico, James & Newell, Richard, 2005. "Modeling Economywide versus Sectoral Climate Policies Using Combined Aggregate-Sectoral Models," RFF Working Paper Series dp-05-08, Resources for the Future.
    170. Filip Tokarski & Joanna Krysta & Paweł Doligalski & Piotr Dworczak, 2023. "Incentive separability," GRAPE Working Papers 85, GRAPE Group for Research in Applied Economics.
    171. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," EconomiX Working Papers 2018-44, University of Paris Nanterre, EconomiX.
    172. Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
    173. Ctirad Slavík & Hakki Yazici, 2019. "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 52(1), pages 225-252, February.
    174. Fernández-Amador, Octavio & Francois, Joseph F. & Tomberger, Patrick, 2016. "Carbon dioxide emissions and international trade at the turn of the millennium," Ecological Economics, Elsevier, vol. 125(C), pages 14-26.
    175. Hoyt, William H., 2001. "Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Governments," Journal of Urban Economics, Elsevier, vol. 50(3), pages 491-516, November.
    176. Emmanuel Saez, 2002. "Optimal Progressive Capital Income Taxes in the Infinite Horizon Model," NBER Working Papers 9046, National Bureau of Economic Research, Inc.
    177. Timothy J. Besley & Torsten Persson, 2009. "State Capacity, Conflict and Development," NBER Working Papers 15088, National Bureau of Economic Research, Inc.
    178. Charles Blackorby & Craig Brett, 2004. "Production Efficiency and the Direct‐Indirect Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 165-180, February.
    179. Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    180. Gianluca Grimalda & Alain Trannoy & Fernando Filgueira & Karl Ove Moene, 2020. "Egalitarian redistribution in the era of hyper-globalization," Post-Print hal-02482094, HAL.
    181. Brita Bye & Karine Nyborg, 1999. "The Welfare Effects of Carbon Policies: Grandfathered Quotas versus Differentiated Taxes," Discussion Papers 261, Statistics Norway, Research Department.
    182. Yoshitomo Ogawa & Nobuhiro Hosoe, 2018. "Optimal Indirect Tax Design for a Developing Country," GRIPS Discussion Papers 18-06, National Graduate Institute for Policy Studies.
    183. Dwight R. Lee & Arthur Snow, 1997. "Political Incentives and Optimal Taxation," Public Finance Review, , vol. 25(5), pages 491-508, September.
    184. Richter, Wolfram F., 2007. "Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour," Ruhr Economic Papers 12, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    185. Eytan Sheshinski, 2006. "Optimum Commodity Taxation in Pooling Equilibria," CESifo Working Paper Series 1815, CESifo.
    186. Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01164011, HAL.
    187. Leslie J. Reinhorn, 2011. "Production efficiency and excess supply," Working Papers 2011_13, Durham University Business School.
    188. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2018. "Optimal Capital Taxation Revisited," Staff Report 571, Federal Reserve Bank of Minneapolis.
    189. James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
    190. Walter Cont & Fernando Navajas & Francisco Pizzi & Alberto Porto, 2020. "Precios y tarifas de servicios públicos. Evolución. 1945-2018," Asociación Argentina de Economía Política: Working Papers 4328, Asociación Argentina de Economía Política.
    191. Snow, Arthur & Warren, Ronald Jr., 1996. "The marginal welfare cost of public funds: Theory and estimates," Journal of Public Economics, Elsevier, vol. 61(2), pages 289-305, August.
    192. Olivier DONNI & Valérie HAMENDE, 1993. "PERFORMANCE DES SOCIÉTÉS BELGES D'ASSURANCE Comparaison des formes institutionnelles," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 64(3), pages 419-438, July.
    193. Erkki Koskela & Leopold von Thadden, 2003. "Optimal Factor Taxation under Wage Bargaining - A Dynamic Perspective," CESifo Working Paper Series 836, CESifo.
    194. Mongin, Philippe, 2019. "Interview of Peter J. Hammond," CRETA Online Discussion Paper Series 50, Centre for Research in Economic Theory and its Applications CRETA.
    195. Buiter, Willem, 2008. "Economic, Political, and Institutional Prerequisites for Monetary Union Among the Members of the Gulf Cooperation Council," CEPR Discussion Papers 6639, C.E.P.R. Discussion Papers.
    196. Assaf Razin & Efraim Sadka & Chi-Wa Yuen, "undated". "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series 97-27, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    197. Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
    198. P. J. Lloyd, 1973. "Optimal Intervention in a Distortion‐ridden Open Economy," The Economic Record, The Economic Society of Australia, vol. 49(3), pages 377-393, September.
    199. A. Lans Bovenberg & Lawrence H. Goulder, 1995. "Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses," NBER Working Papers 5117, National Bureau of Economic Research, Inc.
    200. Charles B. Blankart, 2002. "A Public Choice View of Tax Competition," Public Finance Review, , vol. 30(5), pages 366-376, September.
    201. Calvo, Guillermo & Vegh, Carlos, 1992. "Currency Substitution in Developing Countries: An Introduction," MPRA Paper 20338, University Library of Munich, Germany.
    202. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.
    203. Dan Usher, 2006. "The Marginal Cost of Public Funds Is the Ratio of Mean Income to Median Income," Public Finance Review, , vol. 34(6), pages 687-711, November.
    204. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
    205. Bev Dahlby & Kevin Milligan, 2017. "From theory to practice: Canadian economists’ contributions to public finance," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1324-1347, December.
    206. Firouz Gahvari, 2009. "Friedman Rule in a Model with Endogenous Growth and Cash-in-advance Constraint," CESifo Working Paper Series 2708, CESifo.
    207. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    208. Stéphane Gauthier & Fanny Henriet, 2023. "Targeting taxes on local externalities," PSE-Ecole d'économie de Paris (Postprint) halshs-04331432, HAL.
    209. Nancy Birdsall & Liliana Rojas-Suarez (ed.), 2004. "Financing Development: The Power of Regionalism," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 359, October.
    210. Deepak Lal, 1998. "Taxation and Regulation as Barriers to International Investment Flows," UCLA Economics Working Papers 785, UCLA Department of Economics.
    211. Parry, Ian, 2015. "Designing Fiscal Policy to Address the External Costs of Energy," International Review of Environmental and Resource Economics, now publishers, vol. 8(1), pages 1-56, May.
    212. Hakenes, Hendrik & Schliephake, Eva, 2022. "Responsible Investment and Responsible Consumption," VfS Annual Conference 2022 (Basel): Big Data in Economics 264004, Verein für Socialpolitik / German Economic Association.
    213. Asano, Seki & Barbosa, Ana Luiza N. H. & Fiuza, Eduardo P. S., 2004. "Optimal Commodity Taxes for Brazil Based on AIDS Preferences," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 58(1), January.
    214. Stéphane Gauthier & Fanny Henriet, 2018. "A Fuel Tax Decomposition When Local Pollution Matters," Working Papers halshs-01826330, HAL.
    215. James E. Anderson & Will Martin, 2011. "Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(2), pages 289-309, April.
    216. Rainald Borck & Jun Oshiro & Yasuhiro Sato, 2022. "Property Tax Competition: A Quantitative Assessment," CIRJE F-Series CIRJE-F-1199, CIRJE, Faculty of Economics, University of Tokyo.
    217. Clemens Fuest & Li Liu, 2015. "Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China," CESifo Working Paper Series 5316, CESifo.
    218. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
    219. Daniel L. McFadden & Mogens Fosgerau, 2012. "A theory of the perturbed consumer with general budgets," NBER Working Papers 17953, National Bureau of Economic Research, Inc.
    220. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    221. Keen, M. & Ligthart, J.E., 2004. "Information Sharing and International Taxation," Discussion Paper 2004-117, Tilburg University, Center for Economic Research.
    222. Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
    223. Cerqua, Augusto & Pellegrini, Guido, 2014. "Do subsidies to private capital boost firms' growth? A multiple regression discontinuity design approach," Journal of Public Economics, Elsevier, vol. 109(C), pages 114-126.
    224. Susanto Basu & John G. Fernald, 1997. "Aggregate productivity and aggregate technology," International Finance Discussion Papers 593, Board of Governors of the Federal Reserve System (U.S.).
    225. Knud J., MUNK, 2008. "On the Use of Border Taxes in Developing Countries," Discussion Papers (ECON - Département des Sciences Economiques) 2008005, Université catholique de Louvain, Département des Sciences Economiques, revised 29 Jul 2011.
    226. Lindgren, Petter Y. & Presterud, Ane Ofstad, 2021. "Expanding the Norwegian Armed Forces in the Time of Corona: Benefit-Cost Analysis in the Context of High Unemployment Rate," MPRA Paper 106405, University Library of Munich, Germany.
    227. Mr. James M. Boughton & Mr. Alex Mourmouras, 2002. "Is Policy Ownership An Operational Concept?," IMF Working Papers 2002/072, International Monetary Fund.
    228. Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
    229. Brett, Craig, 1998. "Tax reform and collective family decision-making," Journal of Public Economics, Elsevier, vol. 70(3), pages 425-440, December.
    230. Timothy Besley & Torsten Persson, 2013. "Taxation and Development," STICERD - Economic Organisation and Public Policy Discussion Papers Series 041, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    231. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    232. Gadong Toma Dalyop, 2020. "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, vol. 14(1), pages 77-121, February.
    233. Wei-Bin Zhang, 2020. "Optimal Taxation in the Solow-Uzawa Growth Model with Public Goods," Journal of Social and Development Sciences, AMH International, vol. 10(3), pages 1-11.
    234. Dabla-Norris, Era & Lima, Frederico, 2023. "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, vol. 153(C).
    235. Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
    236. Bengt-Arne Wickström, 1984. "Economic justice and economic power: An inquiry into distributive justice and political stability," Public Choice, Springer, vol. 43(3), pages 225-249, January.
    237. Allan Meltzer & Scott Richard, 1985. "A positive theory of in-kind transfers and the negative income tax," Public Choice, Springer, vol. 47(1), pages 231-265, January.
    238. Richard J. Arnott & Joseph E. Stiglitz, 1983. "Moral Hazard and Optimal Commodity Taxation," NBER Working Papers 1154, National Bureau of Economic Research, Inc.
    239. Nakabayashi, Masanari, 2010. "Optimal tax rules and public sector efficiency with an externality in an overlapping generations model," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 1028-1040, December.
    240. Jason E. Taylor & Jerry L. Taylor, 2014. "Marginal Tax Rates and U.S. Growth: Flaws in the 2012 CRS Study," Cato Journal, Cato Journal, Cato Institute, vol. 34(1), pages 33-46, Winter.
    241. Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
    242. Xiaokuai Shao, 2021. "Matching under school and home bundling," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 567-611, June.
    243. Vicky Barham & Rose Anne Devlin & Olga Milliken, 2016. "Genetic Health Risks: The Case for Universal Public Health Insurance," Working Papers 1605E, University of Ottawa, Department of Economics.
    244. Gong, Liutang & Zou, Heng-fu, 2002. "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government," Journal of Economic Dynamics and Control, Elsevier, vol. 26(12), pages 1975-2003, October.
    245. Bonnet, Odran & Chapelle, Guillaume & Trannoy, Alain & Wasmer, Etienne, 2021. "Land is back, it should be taxed, it can be taxed," European Economic Review, Elsevier, vol. 134(C).
    246. Weijie Luo & Andrew Pickering & Paulo Santos Monteiro, 2017. "Inequality and the Size of Government," Discussion Papers 17/02, Department of Economics, University of York.
    247. Odran Bonnet & Guillaume Chapelle & Alain Trannoy & Etienne Wasmer, 2019. "Secular trends in Wealth and Heterogeneous Capital: Land is back...and should be taxed," Sciences Po publications 92, Sciences Po.
    248. Thornton Matheson & Patrick Petit, 2021. "Taxing telecommunications in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 248-280, February.
    249. Herakles Polemarchakis, 2001. "The taxation of trades in assests," Working Papers 2001-21, Brown University, Department of Economics.
    250. Florian Scheuer & Casey Rothschild, 2012. "Redistributive Taxation in a Roy Model," 2012 Meeting Papers 395, Society for Economic Dynamics.
    251. Carlos de Miguel & Baltasar Manzano, "undated". "Optimal Oil Taxation in a Small Open Economy," Working Papers on International Economics and Finance 02-03, FEDEA.
    252. Vogelsang, Ingo, 2000. "Regulation of Access to the Telecommunications Network of New Zealand: A Review of the Literature," Working Paper Series 19030, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    253. Yunker, James A., 2016. "Economic inequality and optimal redistribution: A theoretical and empirical analysis," Journal of Policy Modeling, Elsevier, vol. 38(3), pages 528-552.
    254. Marcelo Arbex & Enlinson Mattos, 2020. "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers 2008, University of Windsor, Department of Economics.
    255. Hevia, Constantino & Nicolini, Juan Pablo, 2009. "Optimal devaluations," Policy Research Working Paper Series 4926, The World Bank.
    256. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    257. Joseph S Shapiro, 2021. "The Environmental Bias of Trade Policy," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(2), pages 831-886.
    258. Thomann Christian, 2014. "Recent developments in Corporate Taxation in Sweden," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 195-214, November.
    259. Emile Quinet, 2005. "Alternative Pricing Doctrines," Post-Print halshs-00754067, HAL.
    260. M.N. Murty & Ranjan Ray Author-Workplace-Delhi School of Economics, 1994. "Optimal Taxation And Resource Transfers In A Federal Nation," Working papers 02, Centre for Development Economics, Delhi School of Economics.
    261. David S. Lee & Emmanuel Saez, 2008. "Optimal Minimum Wage Policy in Competitive Labor Markets," Working Papers 1105, Princeton University, Department of Economics, Industrial Relations Section..
    262. Sushama Murty, "undated". "Some principles for corrective taxation of externalities in a second-best world with commodity taxes," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 18-01, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    263. Benoît Pierre Freyens & Chris Jones, 2014. "Efficient Allocation of Radio Spectrum," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(1), pages 1-23, February.
    264. Larry E. Jones & Rodolfo E. Manuelli & Peter E. Rossi, 1993. "On the Optimal Taxation of Capital Income," NBER Working Papers 4525, National Bureau of Economic Research, Inc.
    265. Thomas I. Renström & Luca Spataro, 2021. "Optimal taxation in an endogenous growth model with variable population and public expenditure," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 639-659, August.
    266. María Angélica Arbeláez Restrepo & Leonard E. Burman & Sandra Consuelo Zuluaga, 2004. "The bank debit tax in Colombia," Informes de Investigación 3565, Fedesarrollo.
    267. Ingo Vogelsang, 2003. "Price Regulation of Access to Telecommunications Networks," Journal of Economic Literature, American Economic Association, vol. 41(3), pages 830-862, September.
    268. David P. Baron & Raymond R. DeBondt, 1979. "On The Design of Automatic Price Adjustment Mechanisms," Discussion Papers 340, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    269. Boone, J. & de Mooij, R.A., 2000. "Tax Policy in a Model of Search with Training," Discussion Paper 2000-07, Tilburg University, Center for Economic Research.
    270. Hans Gersbach & Stephan Imhof & Oriol Tejada, 2021. "Channeling the final say in politics: a simple mechanism," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 71(1), pages 151-183, February.
    271. Ruzhdie Bici & Mirësi Çela, 2017. "Education as An Important Dimension of the Poverty," European Journal of Multidisciplinary Studies Articles, Revistia Research and Publishing, vol. 2, January A.
    272. Rehme, Gunther, 1995. "Redistribution, wealth tax competition and capital flight in growing economies," Economics Working Papers ECO 1995/09, European University Institute.
    273. Thomas Gaube, 2005. "Public Investment and Income Taxation: Redistribution vs. Productive Performance," Journal of Economics, Springer, vol. 86(1), pages 1-18, October.
    274. Michael Firth & Kenneth McKenzie, 2012. "The GST and Financial Services: Pausing for Perspective," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(29), September.
    275. Guerreiro, Joao & Rebelo, Sergio & Teles, Pedro, 2020. "What is the optimal immigration policy? Migration, jobs, and welfare," Journal of Monetary Economics, Elsevier, vol. 113(C), pages 61-87.
    276. Bas Jacobs & A. Lans Bovenberg, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers 05-035/3, Tinbergen Institute.
    277. Séverine Blaise, 2011. "After Kyoto: what approach in the face of climate change? [L'après Kyoto : quelle approche face au changement climatique ?]," Post-Print hal-02379972, HAL.
    278. Harvey Cutler & Martin Shields & Stephen Davies, 2018. "Can State Tax Policy Increase Economic Activity and Reduce Inequality?," Growth and Change, Wiley Blackwell, vol. 49(1), pages 142-164, March.
    279. Wang, Gaowang & Zou, Heng-fu, 2020. "Optimal fiscal and monetary policy in economies with capital," MPRA Paper 102753, University Library of Munich, Germany.
    280. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc.
    281. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
    282. Samaniego, Roberto, 2016. "The Embodiment Controversy: on the Policy Implications of Vintage Capital models," MPRA Paper 73348, University Library of Munich, Germany.
    283. Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 105-158, National Bureau of Economic Research, Inc.
    284. Laurence Jacquet & Etienne Lehmann & Bruno van Der Linden, 2014. "Optimal income taxation with Kalai wage bargaining and endogenous participation," Post-Print hal-02979715, HAL.
    285. Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
    286. Simon Domberger & John Piggott, 1986. "Privatization Policies and Public Enterprise: A Survey," The Economic Record, The Economic Society of Australia, vol. 62(2), pages 145-162, June.
    287. Peter Englund, 2003. "Taxing Residential Housing Capital," Urban Studies, Urban Studies Journal Limited, vol. 40(5-6), pages 937-952, May.
    288. Chi-Chur Chao & Eden S. H. Yu, 2014. "Capital and Consumption Tax Reforms in a Small Open Economy," Review of International Economics, Wiley Blackwell, vol. 22(1), pages 1-12, February.
    289. Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
    290. Christophe Chamley & Douglas Downing, 1981. "Efficient Stationary Taxation and Intertemporal General Equilibrium," Cowles Foundation Discussion Papers 591, Cowles Foundation for Research in Economics, Yale University.
    291. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
    292. Wolfram F. Richter, 2007. "Efficient Tax Policy Ranks Education Higher than Saving," CESifo Working Paper Series 2106, CESifo.
    293. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
    294. Jag Chadha & Andrew Haldane & Norbert Janssen, 1998. "Shoe-leather costs reconsidered," Bank of England working papers 86, Bank of England.
    295. Concetta Barbara Mendolicchio & Tito Pietra, 2016. "On the efficiency properties of the Roy?s model under asymmetric information," Proceedings of International Academic Conferences 3606311, International Institute of Social and Economic Sciences.
    296. Mehrdad Vahabi & Philippe Batifoulier & Nicolas da Silva, 2019. "A theory of predatory welfare state and citizen welfare: the French case," Post-Print hal-02196935, HAL.
    297. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
    298. Tatsuo Hatta & Yoshitomo Ogawa, 2003. "A Theory of Optimal Tariffs under a Revenue Constraint," CIRJE F-Series CIRJE-F-202, CIRJE, Faculty of Economics, University of Tokyo.
    299. Piotr Dworczak & Scott Duke Kominers & Mohammad Akbarpour, 2021. "Redistribution Through Markets," Econometrica, Econometric Society, vol. 89(4), pages 1665-1698, July.
    300. N. Gregory Mankiw, 2008. "Makroekonomista jako naukowiec i inżynier," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 85-106.
    301. Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    302. Weijie Luo, 2022. "Inequality and growth in the twenty‐first century," Scottish Journal of Political Economy, Scottish Economic Society, vol. 69(4), pages 345-366, September.
    303. Groh, Carl-Christian & Reuter, Marco, 2023. "Mechanism design for unequal societies," ZEW Discussion Papers 23-050, ZEW - Leibniz Centre for European Economic Research.
    304. Angyridis, Constantine, 2007. "Optimal capital income taxation in a small open economy," Economics Letters, Elsevier, vol. 95(1), pages 73-79, April.
    305. Kosonen, Tuomas, 2013. "More haircut after VAT cut? On the efficiency of service sector consumption taxes," Working Papers 49, VATT Institute for Economic Research.
    306. Hitoshi Matsushima, 2021. "Auctions with Ethical Concerns," CARF F-Series CARF-F-515, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    307. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
    308. Joong-Ho Kook & Seok Gyu Choi, 2022. "A Comparative Study of Household Consumption Patterns and Optimal Commodity Tax Rates between Korea and Japan," Korean Economic Review, Korean Economic Association, vol. 38, pages 479-507.
    309. Diewert, W. Erwin & Fox, Kevin J., 2008. "On the estimation of returns to scale, technical progress and monopolistic markups," Journal of Econometrics, Elsevier, vol. 145(1-2), pages 174-193, July.
    310. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    311. Flemming, J.S. & Micklewright, John, 2000. "Income distribution, economic systems and transition," Handbook of Income Distribution, in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 14, pages 843-918, Elsevier.
    312. Daniel R. Carroll & Sewon Hur, 2022. "On the Distributional Effects of International Tariffs," Globalization Institute Working Papers 413, Federal Reserve Bank of Dallas, revised 29 Mar 2023.
    313. Donald Bruce & John Deskins & William F. Fox, 2004. "Has Internet Access Taxation Affected Internet Use?," Public Finance Review, , vol. 32(2), pages 131-147, March.
    314. Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
    315. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    316. Garon, Jean-Denis & Paquet, Alain, 2017. "Les enjeux d'efficience et la fiscalité," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 297-337, Septembre.
    317. Cameron Hepburn & Benito Müller, 2010. "International Air Travel and Greenhouse Gas Emissions: A Proposal for an Adaptation Levy1," The World Economy, Wiley Blackwell, vol. 33(6), pages 830-849, June.
    318. Stiglitz, Joseph E., 2019. "Addressing climate change through price and non-price interventions," European Economic Review, Elsevier, vol. 119(C), pages 594-612.
    319. Karlsson Johannes & Matthiasson Thorolfur, 2015. "Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 1-17, December.
    320. Arno Riedl & Frans van Winden, 2003. "Input versus Output Taxation in an Experimental International Economy," Tinbergen Institute Discussion Papers 03-058/1, Tinbergen Institute.
    321. Kosonen, Tuomas, 2015. "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, vol. 131(C), pages 87-100.
    322. Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
    323. Cremer, Helmuth & Gahvari, Firouz, 2013. "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," TSE Working Papers 13-408, Toulouse School of Economics (TSE).
    324. Coady, David & Parry, Ian & Sears, Louis & Shang, Baoping, 2017. "How Large Are Global Fossil Fuel Subsidies?," World Development, Elsevier, vol. 91(C), pages 11-27.
    325. Samuel G. Hanson & David S. Scharfstein & Adi Sunderam, 2016. "Fiscal Risk and the Portfolio of Government Programs," NBER Working Papers 22763, National Bureau of Economic Research, Inc.
    326. Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
    327. Ghiglino, Christian & Shell, Karl, 1998. "The economic effects of restrictions on government budget deficits," Working Papers 03-1998, Copenhagen Business School, Department of Economics.
    328. Fitzroy A. Lee, 2001. "Imperfect Competition and Indirect Tax Structure in a Deregulated Telecommunications Sector," Public Finance Review, , vol. 29(6), pages 419-443, November.
    329. Teresa Famulska & Jan Kaczmarzyk & Malgorzata Grzaba, 2021. "The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 165-185.
    330. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    331. Harrison, Ann E. & Rodriguez-Clare, Andres, 2009. "Trade, Foreign Investment, and Industrial Policy," MPRA Paper 15561, University Library of Munich, Germany.
    332. Hendrik Hakenes & Eva Schliephake, 2021. "Responsible Investment and Responsible Consumption," ECONtribute Discussion Papers Series 134, University of Bonn and University of Cologne, Germany.
    333. José Mª Durán-Cabré & Julien Daubanes & Pierre-Yves Yanni & Xavier Oberson & Uwe Thuemmel, 2019. "The Taxation of Robots / La tributación de los robots / La tributació dels robots en sistemes de salut descentralitzats," IEB Reports ieb_report_2_2019, Institut d'Economia de Barcelona (IEB).
    334. Wolfgang Mayer & Alex Mourmouras, 2008. "IMF conditionality: An approach based on the theory of special interest politics," The Review of International Organizations, Springer, vol. 3(2), pages 105-121, June.
    335. Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
    336. Carlo Beretta, 2016. "Variazioni neoclassiche," QUADERNI DI ECONOMIA DEL LAVORO, FrancoAngeli Editore, vol. 2016(106), pages 101-119.
    337. Dirk Niepelt, 2004. "Tax Smoothing versus Tax Shifting," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(1), pages 27-51, January.
    338. 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.
    339. Harry Huizinga & Søren Bo Nielsen, "undated". "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," EPRU Working Paper Series 96-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    340. Nicolas Coeurdacier, 2012. "The international taxation of capital," 2012 Meeting Papers 440, Society for Economic Dynamics.
    341. Rehme, Gunther, 1995. "Redistribution, income cum investment subsidy tax competition and capital flight in growing economies," Economics Working Papers ECO 1995/16, European University Institute.
    342. Auerbach, Alan J., 1989. "The deadweight loss from `non-neutral' capital income taxation," Journal of Public Economics, Elsevier, vol. 40(1), pages 1-36, October.
    343. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    344. Gomes, Renato & Lozachmeur, Jean-Marie & Pavan, Alessandro, 2017. "Differential Taxation and Occupational Choice," TSE Working Papers 17-773, Toulouse School of Economics (TSE).
    345. Firouz Gahvari, 2014. "Second-Best Taxation of Incomes and Non-Labor Inputs in a Model with Endogenous Wages," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(6), pages 917-935, December.
    346. Myles, Gareth D., 1989. "Industry-Specific Income Taxes," Economic Research Papers 268368, University of Warwick - Department of Economics.
    347. Guender, Alfred V. & Lees, Kirdan, 1999. "Optimal Revenue Smoothing: The Case of New Zealand," Journal of Macroeconomics, Elsevier, vol. 21(3), pages 597-617, July.
    348. Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
    349. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 295-316, May.
    350. Fudenberg, Drew, 2015. "Tirole's Industrial Regulation and Organization Legacy in Economics," Scholarly Articles 27303657, Harvard University Department of Economics.
    351. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    352. Hisahiro Naito, 2003. "Atkinson and Stiglitz Theorem with Endogenous Human Capital Accumulation," ISER Discussion Paper 0596, Institute of Social and Economic Research, Osaka University.
    353. Giuseppe Colangelo & Umberto Galmarini, 2001. "Ad Valorem Taxation on Intermediate Goods in Oligopoly," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 53-73, January.
    354. David Newbery & Michael Pollitt & Robert Ritz & Wadim Strielkowski, 2017. "Market design for a high-renewables European electricity system," Working Papers EPRG 1711, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
    355. Bjerksund, Petter & Schjelderup, Guttorm, 1998. "The political economy of capital controls and tax policy in a small open economy," European Journal of Political Economy, Elsevier, vol. 14(3), pages 543-559, August.
    356. Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
    357. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
    358. Tscharaktschiew, Stefan, 2014. "Shedding light on the appropriateness of the (high) gasoline tax level in Germany," Economics of Transportation, Elsevier, vol. 3(3), pages 189-210.
    359. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    360. Pirttila, Jukka & Tuomala, Matti, 2001. "On optimal non-linear taxation and public good provision in an overlapping generations economy," Journal of Public Economics, Elsevier, vol. 79(3), pages 485-501, March.
    361. Koffie Ben Nassar, 2008. "Corporate Income Tax Competition in the Caribbean," IMF Working Papers 2008/077, International Monetary Fund.
    362. Joel Slemrod, 1985. "The Impact of Tax Reform on Households," NBER Working Papers 1765, National Bureau of Economic Research, Inc.
    363. Ahmad, Ehtisham & Best, Michael, 2012. "Financing social policy in the presence of informality," LSE Research Online Documents on Economics 57964, London School of Economics and Political Science, LSE Library.
    364. Ikuho Kochi & Ra¨²l Alberto Ponce Rodr¨ªguez, 2016. "International Private Transfers and Optimal Tax Structure in Developing Economies," Review of Economics & Finance, Better Advances Press, Canada, vol. 6, pages 13-26, February.
    365. Hyun Park & Apostolis Philippopoulos, 2016. "Environmental Ramsey Policy and Sustainable Balanced Growth," Review of Development Economics, Wiley Blackwell, vol. 20(2), pages 488-501, May.
    366. Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
    367. Alessandro Citanna & Heracles M. Polemarchakis & M. Tirelli, 2006. "The taxation of trades in assets," Post-Print halshs-00009847, HAL.
    368. Abrell, Jan & Rausch, Sebastian & Schwarz, Giacomo A., 2018. "How robust is the uniform emissions pricing rule to social equity concerns?," Journal of Environmental Economics and Management, Elsevier, vol. 92(C), pages 783-814.
    369. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.
    370. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2004. "A Generalized Approach to Multigeneration Project Evaluation," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 377-396, October.
    371. Dami'an Vergara, 2022. "Minimum Wages and Optimal Redistribution," Papers 2202.00839, arXiv.org, revised Dec 2022.
    372. Cremer, Helmuth & Roeder, Kerstin, 2019. "Income taxation of couples, spouses’ labor supplies and the gender wage gap," Economics Letters, Elsevier, vol. 175(C), pages 71-75.
    373. Gauthier, Stéphane & Laroque, Guy, 2009. "Separability and public finance," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1168-1174, December.
    374. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    375. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
    376. Sushama Murty, 2016. "Measuring unilateral and multilateral gains from tackling current economic inefficiencies in CO2 reductions: Theory and evidence," Discussion Papers 1604, University of Exeter, Department of Economics.
    377. Alexander Tarasov & Robertas Zubrickas, 2021. "Optimal Income Taxation under Monopolistic Competition," CESifo Working Paper Series 9309, CESifo.
    378. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    379. Mr. David Coady & Ian W.H. Parry & Louis Sears & Baoping Shang, 2015. "How Large Are Global Energy Subsidies?," IMF Working Papers 2015/105, International Monetary Fund.
    380. Markt Jörg, 2001. "Knut Wicksell: Zum Geburtstag des Begründers einer kritischen Vertragstheorie," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 52(1), pages 189-214, January.
    381. Cave, Martin & Pratt, Neil, 2016. "Taking account of service externalities when spectrum is allocated and assigned," Telecommunications Policy, Elsevier, vol. 40(10), pages 971-981.
    382. Saez, Emmanuel & Stantcheva, Stefanie, 2018. "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, vol. 162(C), pages 120-142.
    383. Dragota, Mihaela & Dragota, Victor & Tatu, Lucian & Tatu, Delia, 2009. "Income Taxation Regulation And Companies’ Behaviour: Is The Romanian Companies’ Dividend Policy Influenced By The Changes In Income Taxation?," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 6(1), pages 76-93, March.
    384. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(1), pages 81-110, January.
    385. Junichi Minagawa & Thorsten Upmann, 2018. "On the Generalised Anti-inverse Elasticity Rule: An Existence Result," CESifo Working Paper Series 7041, CESifo.
    386. Treich, Nicolas & Yang, Yuting, 2021. "Public safety under imperfect taxation," Journal of Environmental Economics and Management, Elsevier, vol. 106(C).
    387. Emmanuel Saez, 2000. "The Optimal Treatment of Tax Expenditures," NBER Working Papers 8037, National Bureau of Economic Research, Inc.
    388. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.
    389. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
    390. Jukka Pirttilä & Ronnie SchöB, 1999. "Redistribution and Internalization: The Many-Person Ramsey Tax Rule Revisited," Public Finance Review, , vol. 27(5), pages 541-560, September.
    391. Gradus, R.H.J.M., 1989. "Optimal dynamic taxation, saving and investment," Research Memorandum FEW 400, Tilburg University, School of Economics and Management.
    392. Shigeo Morita, 2014. "The time consistent public goods provision," Discussion Papers in Economics and Business 14-31, Osaka University, Graduate School of Economics.
    393. Manoj Atolia, 2010. "Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform," Contemporary Economic Policy, Western Economic Association International, vol. 28(2), pages 219-239, April.
    394. Corina Boar & Matthew P. Knowles, 2022. "Optimal Taxation of Risky Entrepreneurial Capital," NBER Working Papers 29961, National Bureau of Economic Research, Inc.
    395. David Coady, 2015. "Designing and Evaluating Social Safety Nets: Theory, Evidence, and Policy Conclusions," Working Papers id:7496, eSocialSciences.
    396. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.
    397. Daniele Angelini & Stefan Niemann & Florian Roeser, 2024. "Fiscal policy and human capital in the race against the machine," Working Paper Series of the Department of Economics, University of Konstanz 2024-01, Department of Economics, University of Konstanz.
    398. Liao, Hua & Peng, Ying & Wang, Fang-Zhi & Zhang, Tong, 2022. "Understanding energy use growth: The role of investment-GDP ratio," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 15-24.
    399. Blackorby, Charles & Murty, Sushama, 2009. "Constraints on Income Distribution and Production Efficiency In Economies with Ramsey Taxation," The Warwick Economics Research Paper Series (TWERPS) 908, University of Warwick, Department of Economics.
    400. Adelman, Irma & Berck, Peter & Vujovic, Dusan, 1991. "Designing gradual transition to market economies," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt6cf276m7, Department of Agricultural & Resource Economics, UC Berkeley.
    401. Stéphane Gauthier & Fanny Henriet, 2016. "Consumption taxes and taste heterogeneity," Working Papers halshs-01252563, HAL.
    402. Stéphane Gauthier & Fanny Henriet, 2018. "Commodity taxes and taste heterogeneity," Post-Print halshs-01626787, HAL.
    403. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2010. "Environmental tax design with endogenous earning abilities (with applications to France)," Journal of Environmental Economics and Management, Elsevier, vol. 59(1), pages 82-93, January.
    404. Gasteiger, Emanuel & Prettner, Klaus, 2022. "Automation, Stagnation, And The Implications Of A Robot Tax," Macroeconomic Dynamics, Cambridge University Press, vol. 26(1), pages 218-249, January.
    405. Hammond, Peter J, 2018. "Allocation Mechanisms, Incentives, and Endemic Institutional Externalities," CRETA Online Discussion Paper Series 42, Centre for Research in Economic Theory and its Applications CRETA.
    406. Skully, David W., 1990. "Government Intervention in Agriculture: A Regulatory Approach," Staff Reports 278332, United States Department of Agriculture, Economic Research Service.
    407. Aart Gerritsen, 2016. "Optimal Nonlinear Taxation: The Dual Approach," Working Papers tax-mpg-rps-2016-02, Max Planck Institute for Tax Law and Public Finance.
    408. Folkvord Benn & Jacobsen Michael Riis, 2014. "Corporate income tax and the international challenge," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 55-87, November.
    409. Robin Boadway & Firouz Gahvari, 2006. "Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute," Working Paper 1068, Economics Department, Queen's University.
    410. Bernard, Alain & Fischer, Carolyn & Vielle, Marc, 2001. "Is There a Rationale for Rebating Environmental Levies?," Discussion Papers 10512, Resources for the Future.
    411. Ming Chung Chang & Hsiao-Ping Peng & Yan-Ching Ho, 2016. "The Social Marginal Cost Curve and a Corner Solution of the Second-Best Level of Public Good Provision: A Review and an Extension," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(3), pages 209-241, July.
    412. Kakwani, Nanak & Ray, Ranjan, 1989. "Optimal commodity taxes under rationing," Policy Research Working Paper Series 203, The World Bank.
    413. Guo, Jang-Ting & Lansing, Kevin J., 1999. "Optimal taxation of capital income with imperfectly competitive product markets," Journal of Economic Dynamics and Control, Elsevier, vol. 23(7), pages 967-995, June.
    414. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    415. Jongen, Egbert & Lejour, Arjan & Massenz, Gabriella, 2018. "Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands," Other publications TiSEM 45bb3385-d83e-4da5-b9bc-2, Tilburg University, School of Economics and Management.
    416. Kavan Kucko & Johannes Schmieder & Etienne Lehmann & Kory Kroft, 2015. "Optimal Income Taxation under Unemployment: A Sufficient Statistics Approach," 2015 Meeting Papers 680, Society for Economic Dynamics.
    417. Correia, Isabel & Teles, Pedro & Adão, Bernardino, 2006. "On the Relevance of Exchange Rate Regimes for Stabilization Policy," CEPR Discussion Papers 5797, C.E.P.R. Discussion Papers.
    418. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    419. Pranab Bardhan., 1992. "Economics of Development and the Development of Economics," Economics Working Papers 92-196, University of California at Berkeley.
    420. Brian C. Albrecht & Joshua R. Hendrickson & Alexander William Salter, 2022. "Evolution, uncertainty, and the asymptotic efficiency of policy," Public Choice, Springer, vol. 192(1), pages 169-188, July.
    421. Tomasz Jedrzejowicz & Gabor Kiss & Jana Jirsakova, 2009. "How to measure tax burden in an internationally comparable way?," NBP Working Papers 56, Narodowy Bank Polski.
    422. 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.
    423. Kazuki Hiraga & Kengo Nutahara, 2022. "Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 342-361.
    424. Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016. "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series 227, Economics, The University of Manchester.
    425. François Boldron, 2003. "Le choix entre taxe unitaire et taxe ad valorem," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 109-128.
    426. Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 479-498, June.
    427. Julia Cage & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," PSE Working Papers halshs-00705354, HAL.
    428. Guesnerie Roger, 1975. "On second best pareto optimality : an abstract approach for a synthesis," CEPREMAP Working Papers (Couverture Orange) 7507, CEPREMAP.
    429. Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 368-392, June.
    430. Blankart, Charles B:, 2014. "The Great Schism in the Theory of Public Finance. A Treatise in the Theory of Economic Thought," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100461, Verein für Socialpolitik / German Economic Association.
    431. Moresi, Serge, 1998. "Optimal taxation and firm formation:: A model of asymmetric information," European Economic Review, Elsevier, vol. 42(8), pages 1525-1551, September.
    432. Sandro Brusco & Luca Colombo & Umberto Galmarini, 2014. "Tax differentiation, lobbying, and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(4), pages 977-1006, April.
    433. Sushama Murty, 2015. "Marginal reforms to facilitate climate change mitigation: An assessment of costs and abilities to abate of different countries," Discussion Papers 1508, University of Exeter, Department of Economics.
    434. Mickaël Beaud & Thierry Blayac & Patrice Bougette & Soufiane Khoudmi & Philippe Mahenc & Stéphane Mussard, 2013. "Estimation du coût d'opportunité des fonds publics pour l'économie française," Working Papers halshs-01077141, HAL.
    435. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
    436. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453.
    437. Nawaz, Nasreen, 2017. "An Optimal Quantity Tax Path in a Dynamic Setting," MPRA Paper 114275, University Library of Munich, Germany.
    438. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    439. Jennifer La'O & Alireza Tahbaz‐Salehi, 2022. "Optimal Monetary Policy in Production Networks," Econometrica, Econometric Society, vol. 90(3), pages 1295-1336, May.
    440. Stanley Fischer, 1983. "Seigniorage and Fixed Exchange Rates: An Optimal Inflation Tax Analysis," NBER Chapters, in: Financial Policies and the World Capital Market: The Problem of Latin American Countries, pages 59-70, National Bureau of Economic Research, Inc.
    441. Olena, Sokolovska, 2017. "Corporate tax incidence and its implications for the labor market," MPRA Paper 83401, University Library of Munich, Germany.
    442. Parry, Ian W. H., 1997. "Environmental taxes and quotas in the presence of distorting taxes in factor markets," Resource and Energy Economics, Elsevier, vol. 19(3), pages 203-220, August.
    443. Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    444. Louis Kaplow, 2004. "On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy," Journal of Economic Perspectives, American Economic Association, vol. 18(4), pages 159-175, Fall.
    445. Bovenberg, Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
    446. Vidar Christiansen & Stephen Smith, 2001. "The Economics of Duty-Free Shopping," CESifo Working Paper Series 595, CESifo.
    447. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    448. James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
    449. Nicolas Werquin & Aleh Tsyvinski & Mikhail Golosov, 2015. "A Variational Approach to the Analysis of Tax Systems," 2015 Meeting Papers 244, Society for Economic Dynamics.
    450. Eichner, Thomas & Pethig, Rüdiger, 2018. "Competition in emissions standards and capital taxes with local pollution," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 191-203.
    451. Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura, 2013. "Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation," Economics Letters, Elsevier, vol. 118(1), pages 81-83.
    452. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    453. Tran-Nam, Binh, 2016. "A critical review of the normative theory of international trade," International Journal of Development and Conflict, Gokhale Institute of Politics and Economics, vol. 6(1), pages 25-46.
    454. W. Krelle & H. Siebert & P. Schönfeld & R. Gradus & D. Wildasin & J. Weymark & G. Tullock & C. Keuschnigg & A. Endres & R. Schwarze & U. Kamecke & A. Wellink, 1990. "Book reviews," Journal of Economics, Springer, vol. 52(3), pages 295-326, October.
    455. Kopczuk, Wojciech, 2001. "Redistribution when avoidance behavior is heterogeneous," Journal of Public Economics, Elsevier, vol. 81(1), pages 51-71, July.
    456. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.
    457. Bodo Herzog, 2021. "Sustainable Consumer Tax Evasion Theory under Information Inattention," Sustainability, MDPI, vol. 13(2), pages 1-13, January.
    458. Diego Martínez, 2007. "Optimal federal taxes with public inputs," Working Papers 07.16, Universidad Pablo de Olavide, Department of Economics.
    459. Lans Bovenberg, 2003. "Tax Policy and Labor Market Performance," CESifo Working Paper Series 1035, CESifo.
    460. Charles B. Blankart, 2016. "Public Choice and Public Finance: A Survey," CESifo Working Paper Series 5819, CESifo.
    461. Takumi HAIBARA & Hiroshi OHTA, 2011. "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series 24, Graduate School of International Cooperation Studies, Kobe University.
    462. Sushama Murty, "undated". "Some results from the theory of optimal taxation and their relevance for increasing progressiveness of Indian tax structure," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 19-03, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    463. Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.
    464. 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).
    465. Evelina Gavrilova & Floris Zoutman & Arnt Ove Hopland, 2017. "How to Use One Instrument to Identify Two Elasticities," CESifo Working Paper Series 6379, CESifo.
    466. Wendner, Ronald, 2010. "Ramsey, Pigou, and a Consumption Externality," MPRA Paper 21356, University Library of Munich, Germany.
    467. Cave, Martin & Nicholls, Rob, 2017. "The use of spectrum auctions to attain multiple objectives: Policy implications," Telecommunications Policy, Elsevier, vol. 41(5), pages 367-378.
    468. Alberto Petrucci, 2011. "Nonoptimality of the Friedman Rule with Capital Income Taxation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(1), pages 163-183, February.
    469. Martin C. Hänsel & Max Franks & Matthias Kalkuhl & Ottmar Edenhofer, 2021. "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," CEPA Discussion Papers 28, Center for Economic Policy Analysis.
    470. Sanjay K. Chugh & S. Boragan Aruoba, 2009. "Money and Optimal Capital Taxation," 2009 Meeting Papers 69, Society for Economic Dynamics.
    471. Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
    472. Boone, Jan & Bovenberg, Lans, 2002. "Optimal labour taxation and search," Journal of Public Economics, Elsevier, vol. 85(1), pages 53-97, July.
    473. Alison Felix, 2007. "Passing the burden: corporate tax incidence in open economies," Regional Research Working Paper RRWP 07-01, Federal Reserve Bank of Kansas City.
    474. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    475. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    476. Alexander Tarasov & Robertas Zubrickas, 2023. "Optimal income taxation under monopolistic competition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 76(2), pages 495-523, August.
    477. Kang, Ya & Li, Oliver Zhen & Lin, Yupeng, 2021. "Tax incidence in loan pricing," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    478. Jean-Sébastien Lenfant, 2021. "Eugen (Evgeny Evgenievich) Slutsky (1880-1948)," Working Papers hal-03628273, HAL.
    479. Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
    480. Rehme, Günther, 1997. "Economic growth, (re-)distributive policies, capital mobility and tax competition in open economies," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 6201, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    481. Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
    482. Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
    483. Ming Chung Chang & Hsiao‐Ping Peng, 2009. "Structure Regulation, Price Structure, Cross‐Subsidization And Marginal Cost Of Public Funds," Manchester School, University of Manchester, vol. 77(6), pages 675-698, December.
    484. Gaube, Thomas, 2000. "When do distortionary taxes reduce the optimal supply of public goods?," Journal of Public Economics, Elsevier, vol. 76(2), pages 151-180, May.
    485. Mary E. Lovely, 1995. "Optimal Commodity Taxation With Costly Noncompliance," Public Finance Review, , vol. 23(1), pages 115-130, January.
    486. Shaw, Ming-Fu & Chang, Juin-Jen & Lai, Ching-Chong, 2006. "(Non)optimality of the Friedman rule and optimal taxation in a growing economy with imperfect competition," Economics Letters, Elsevier, vol. 90(3), pages 412-420, March.
    487. Mr. Andrew Berg & Lahcen Bounader & Nikolay Gueorguiev & Hiroaki Miyamoto & Mr. Kenji Moriyama & Ryota Nakatani & Luis-Felipe Zanna, 2021. "For the Benefit of All: Fiscal Policies and Equity-Efficiency Trade-offs in the Age of Automation," IMF Working Papers 2021/187, International Monetary Fund.
    488. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    489. David Madden, 1995. "An analysis of indirect tax reform in Ireland in the 1980s," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 18-37, May.
    490. Blankart Charles B., 2015. "Politische Folgen finanzwissenschaftlicher Konzepte / Political consequence of public finance," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 61-80, January.
    491. Martin Feldstein, 1985. "The Second Best Theory of Differential Capital Taxation," NBER Working Papers 1781, National Bureau of Economic Research, Inc.
    492. de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
    493. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    494. Keen, Michael, 2008. "VAT, tariffs, and withholding: Border taxes and informality in developing countries," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October.
    495. Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
    496. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    497. Charles E. McLure, Jr., 2002. "Thinking Straight about the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus," NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 115-140, National Bureau of Economic Research, Inc.
    498. Andrew Pickering & Sheraz Rajput, 2018. "Inequality and the composition of taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 1001-1028, August.
    499. Sushama Murty, 2013. "Production efficiency and constraints on profit taxation and profit distribution in economies with Ramsey taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(3), pages 579-604, September.
    500. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, vol. 80(1), pages 50-80, July.
    501. Sophie Osotimehin & Latchezar Popov, 2023. "Misallocation and Intersectoral linkages," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 177-198, December.
    502. Peña, Guillermo, 2021. "A Monetary Policy Rule using Gravity Models," MPRA Paper 105967, University Library of Munich, Germany.
    503. Tourek, Gabriel, 2022. "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, vol. 158(C).
    504. Till Gross, 2013. "Capital Taxation, Intermediate Goods, and Production Efficiency," Carleton Economic Papers 13-09, Carleton University, Department of Economics.
    505. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    506. Arturo Antón Sarabia & Fausto Hernández Trillo, 2019. "Internalizando externalidades: El impuesto a la gasolina en Guatemala," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 1-20, Enero-Mar.
    507. Gordon Roger Hall & Gaspar Vitor, 2001. "Home Bias in Portfolios and Taxation of Asset Income," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-30, September.
    508. Abdallah Othman & Glenn P. Jenkins & Mikhail Miklyaev, 2022. "Estimation of Economic Opportunity Cost of Capital: An Operational Guide for Mozambique," Development Discussion Papers 2022-04, JDI Executive Programs.
    509. John Burbidge, 2015. "Using distance functions to understand interest taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(3), pages 903-923, August.
    510. Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August.
    511. Lawrence H. Goulder, 1993. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Working Papers 4582, National Bureau of Economic Research, Inc.
    512. Elisabeth Gugl & George R. Zodrow, 2014. "The Efficiency of “Benefit-Related” Business Taxes," Working Papers 1406, Oxford University Centre for Business Taxation.
    513. de Bartolome, Charles A. M., 1997. "Slow Adjustment and the Level of Government Spending," Journal of Urban Economics, Elsevier, vol. 42(2), pages 285-311, September.
    514. Gaube, Thomas, 2000. "Income taxation and production efficiency in a simple two-sector economy," Bonn Econ Discussion Papers 14/2000, University of Bonn, Bonn Graduate School of Economics (BGSE).
    515. Gerard Russo, 1989. "Moral Hazard and Optimal Cigarette Taxation," Working Papers 198918, University of Hawaii at Manoa, Department of Economics.
    516. Dubravko Mihaljek, 2023. "Inflation and public finances: an overview," Public Sector Economics, Institute of Public Finance, vol. 47(4), pages 413-430.
    517. Joel Slemrod, 2015. "Tax administration and tax systems," Working Papers 2015/13, Institut d'Economia de Barcelona (IEB).
    518. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
    519. Committee, Nobel Prize, 2014. "Market power and regulation (scientific background)," Nobel Prize in Economics documents 2014-2, Nobel Prize Committee.
    520. Nathaniel Hendren, 2016. "The Policy Elasticity," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 51-89.
    521. Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," CESifo Working Paper Series 3779, CESifo.
    522. Roger H. Gordon & Irwin Garfinkel, 1993. "Comment on “state income taxation with mobile labor”," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 76-80.
    523. Bocar Samba Ba, 2016. "Phosphorus conservation, eutrophication reduction and social welfare improvement: taxation of extracted phosphorus or subsidy of recycled phosphorus ?," Post-Print hal-02801273, HAL.
    524. Lint Barrage, 2023. "Fiscal Costs of Climate Change in the United States," CER-ETH Economics working paper series 23/380, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    525. Yunmin Chen & Brian Chi-ang Lin & John E. Anderson, 2016. "Environmental Sustainability And The Greened Samuelson Rule," Journal of Economic Surveys, Wiley Blackwell, vol. 30(3), pages 482-496, July.
    526. Bovenberg, A.L., 2003. "Tax Policy and Labor Market Performance," Other publications TiSEM 68fd52eb-a6d6-4300-8636-c, Tilburg University, School of Economics and Management.
    527. MORICONI, Simone & SATO, Yasuhiro, 2006. "International commodity taxation in the presence of unemployment," LIDAM Discussion Papers CORE 2006069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    528. Gersovitz, Mark, 2010. "Taxation of profits when there are profits," Economics Letters, Elsevier, vol. 107(2), pages 145-147, May.
    529. Giacomo Benedetto, 2017. "Institutions and the route to reform of the European Union’s budget revenue, 1970–2017," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 615-633, November.
    530. Timothy Besley & Maitreesh Ghatak, 2009. "Property Rights and EconomicDevelopment," STICERD - Economic Organisation and Public Policy Discussion Papers Series 006, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    531. Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    532. Yi‐Chan Tsai & C. C. Yang & Hsin‐Jung Yu, 2022. "Rising skill premium and the dynamics of optimal capital and labor taxation," Quantitative Economics, Econometric Society, vol. 13(3), pages 1061-1099, July.
    533. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    534. Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
    535. Roger Gordon, 1992. "Fiscal Policy during the Transition in Eastern Europe," CESifo Working Paper Series 23, CESifo.
    536. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 21109, Victoria University of Wellington, Chair in Public Finance.
    537. Jeremy Edwards & Ronnie Schöb, 2002. "Distortionary Domestic Taxation and Pareto-Efficient International Trade," CESifo Working Paper Series 635, CESifo.
    538. Mr. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 2006/161, International Monetary Fund.
    539. Orlov, Anton, 2015. "An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis," Energy Economics, Elsevier, vol. 50(C), pages 251-263.
    540. Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
    541. Björn Falkenhall & Jonas Månsson & Sofia Tano, 2020. "Impact of VAT Reform on Swedish Restaurants: A Synthetic Control Group Approach," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 824-850, April.
    542. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
    543. Valentinyi, Ákos, 2001. "A tőkejövedelem optimális adóztatása [The optimal taxation of capital income]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 459-479.
    544. Roell, Ailsa & Sussman, Oren, 1997. "Stabilization," European Economic Review, Elsevier, vol. 41(2), pages 279-293, February.
    545. Zou, Bo & Kafle, Nabin & Wolfson, Ouri & Lin, Jie (Jane), 2015. "A mechanism design based approach to solving parking slot assignment in the information era," Transportation Research Part B: Methodological, Elsevier, vol. 81(P2), pages 631-653.
    546. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    547. Jeffrey Condon & Andrew Feltenstein & Florenz Plassman & Mark Rider & David L. Sjoquist, 2014. "A Regional Model of Growth Oriented Fiscal Policy: An Application to Georgia and Its Competitor States," The Review of Regional Studies, Southern Regional Science Association, vol. 44(2), pages 177-209, Summer.
    548. Gordon, R.H., 1990. "Canada-U.S. Free Trade And Pressures For Tax Harmonization," Working Papers 260, Research Seminar in International Economics, University of Michigan.
    549. FitzGerald, Valpy, 2002. "International tax cooperation and capital mobility," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    550. Gupta, Sanjeev & Jalles, João Tovar, 2022. "Do tax reforms affect income distribution? Evidence from developing countries," Economic Modelling, Elsevier, vol. 110(C).
    551. Květa Kubátová, 2009. "Optimal Taxation - Review of Theory [Optimální zdanění - přehled dosavadní teorie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(3), pages 24-36.
    552. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    553. Coady, David P. & Harris, Rebecca Lee, 2001. "A regional general equilibrium analysis of the welfare impact of cash transfers: An analysis of PROGRESA in Mexico," TMD discussion papers 76, International Food Policy Research Institute (IFPRI).
    554. Patricia F. Apps & Ray Rees, 1999. "Individual versus Joint Taxation in Models with Household Production," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 393-403, April.
    555. Sushama Murty, 2010. "Constraints on profit income distribution and production efficiency in private ownership economies with Ramsey taxation," Discussion Papers 1010, University of Exeter, Department of Economics.
    556. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    557. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    558. Younes Yves, 1984. "Implementation of plans or contracts and equilibria with rationing -part iii- optimal commodity taxation and equilibria with rationing," CEPREMAP Working Papers (Couverture Orange) 8419, CEPREMAP.
    559. Mr. David Coady & Ian W.H. Parry & Nghia-Piotr Le & Baoping Shang, 2019. "Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates," IMF Working Papers 2019/089, International Monetary Fund.
    560. David L. Sjoquist, 1983. "Public Finance: A Normative Theory," Public Finance Review, , vol. 11(3), pages 377-379, July.
    561. Borger, Bruno De, 2011. "Optimal congestion taxes in a time allocation model," Transportation Research Part B: Methodological, Elsevier, vol. 45(1), pages 79-95, January.
    562. George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020. "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 339-362, April.
    563. John Komlos, 2016. "Growth of Income and Welfare in the U.S. 1979-2011," CESifo Working Paper Series 5880, CESifo.
    564. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    565. Haibara Takumi, 2017. "Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach," Journal of Globalization and Development, De Gruyter, vol. 8(1), pages 1-11, June.
    566. Sushama Murty, "undated". "Lessons from optimal taxation theory for the GST and beyond," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 17-07, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    567. Ivo Bakota, 2020. "Capital Income Taxation with Portfolio Choice," CERGE-EI Working Papers wp668, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    568. Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
    569. Hoseini, Mohammad & Briand, Océane, 2020. "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, vol. 144(C).
    570. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    571. Sharma, Rishi, 2016. "Incentives to Tax Foreign Investors," Working Papers 2016-02, Department of Economics, Colgate University, revised 13 Sep 2016.
    572. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    573. Mundle, Sudipto, 1999. "Fiscal policy and growth: Some Asian lessons for Asia," Journal of Asian Economics, Elsevier, vol. 10(1), pages 15-36.
    574. S. Proost & D. Regemorter, 1995. "The double dividend and the role of inequality aversion and macroeconomic regimes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 207-219, August.
    575. Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.
    576. van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Other publications TiSEM ec57816e-2a3c-40e7-8a2e-8, Tilburg University, School of Economics and Management.
    577. Yury B. Melnikov & Yelena A. Onokhina & Sergey A. Shitikov, 2018. "Improving the Adequacy of Economic Models," Journal of New Economy, Ural State University of Economics, vol. 19(1), pages 94-106, February.
    578. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    579. Dore, Mohammed H. I. & Kushner, Joseph & Zumer, Klemen, 2004. "Privatization of water in the UK and France--What can we learn?," Utilities Policy, Elsevier, vol. 12(1), pages 41-50, March.
    580. Gordon, Roger H & Sarada,, 2017. "How Should Taxes Be Designed to Encourage Entrepreneurship?," University of California at San Diego, Economics Working Paper Series qt86z3h4n4, Department of Economics, UC San Diego.
    581. B. Essama-Nssah, 2007. "A poverty-focused evaluation of commodity tax options," Journal of International Development, John Wiley & Sons, Ltd., vol. 19(8), pages 1114-1130.
    582. 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.
    583. Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.
    584. Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
    585. Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, vol. 47(3), pages 461-476, June.
    586. KATO Hayato & Jonas LOEBBING, 2023. "Tax Competition for Automation Capital," Discussion papers 23078, Research Institute of Economy, Trade and Industry (RIETI).
    587. Bognetti, Giuseppe & Santoni, Michele, 2016. "Increasing the substitution elasticity can improve VAT compliance and social welfare," Economic Modelling, Elsevier, vol. 58(C), pages 293-307.
    588. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
    589. Zhu, Xiaodong, 1995. "Endogenous capital utilization, investor's effort, and optimal fiscal policy," Journal of Monetary Economics, Elsevier, vol. 36(3), pages 655-677, December.
    590. Hindriks, Jean & Nishimura, Yukihiro, 2014. "On the timing of tax and investment in fiscal competition models," LIDAM Discussion Papers CORE 2014065, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    591. Tehmina S. Khan & Mr. John Norregaard, 2007. "Tax Policy: Recent Trends and Coming Challenges," IMF Working Papers 2007/274, International Monetary Fund.
    592. Karpowicz Andrzej, 2018. "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 32-48, September.
    593. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    594. Ruocco, Anna & Wiegard, Wolfgang, 1996. "Green tax reforms: Understanding the double dividend hypothesis," Tübinger Diskussionsbeiträge 77, University of Tübingen, School of Business and Economics.
    595. Bjart Holtsmark, 2019. "Is the marginal cost of public funds equal to one?," Discussion Papers 893, Statistics Norway, Research Department.
    596. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
    597. Laurence Ales & Christopher Sleet, 2022. "Optimal Taxation of Income‐Generating Choice," Econometrica, Econometric Society, vol. 90(5), pages 2397-2436, September.
    598. Haaparanta, Pertti & Piekkola, Hannu, 2001. "Taxation and Entrepreneurship," Discussion Papers 766, The Research Institute of the Finnish Economy.
    599. Broman, Emanuel & Eliasson, Jonas, 2019. "Welfare effects of open access competition on railway markets," Transportation Research Part A: Policy and Practice, Elsevier, vol. 129(C), pages 72-91.
    600. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    601. Tulkens, Henry, 1986. "La performance productive d’un service public. Définitions, méthodes de mesure et application à la Régie des Postes en Belgique," L'Actualité Economique, Société Canadienne de Science Economique, vol. 62(2), pages 306-335, juin.
    602. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
    603. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
    604. Anderson, James E. & Neary, J. Peter, 2016. "Sufficient statistics for tariff reform when revenue matters," Journal of International Economics, Elsevier, vol. 98(C), pages 150-159.
    605. Wendner, Ronald & Goulder, Lawrence H., 2008. "Status Effects, Public Goods Provision, and the Excess Burden," MPRA Paper 8260, University Library of Munich, Germany.
    606. Dixit, Avinash & Grossman, Gene M. & Helpman, Elhanan, 1997. "Common Agency and Coordination: General Theory and Application to Government Policy Making," Scholarly Articles 3450061, Harvard University Department of Economics.
    607. Bart Capéau & Alain Babatoundé & Romain Houssa, 2023. "Welfare Effects of Indirect Tax Policies in West Africa," Working Papers ECARES 2023-019, ULB -- Universite Libre de Bruxelles.
    608. Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.
    609. Raaj Kumar Sah & Joseph E. Stiglitz, 1984. "Taxation and Pricing of Agricultural and Industrial Goods," NBER Working Papers 1338, National Bureau of Economic Research, Inc.
    610. Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1996. "On the Taxation of Human and Physical Capital in Models of Endogenous Growth," CEPR Discussion Papers 1477, C.E.P.R. Discussion Papers.
    611. Ira N. Gang & Arindam Das-Gupta, 1998. "Value Added Tax Evasion, Auditing and Transactions Matching," Departmental Working Papers 199607, Rutgers University, Department of Economics.
    612. Truyts, Tom, 2012. "Signaling and indirect taxation," Journal of Public Economics, Elsevier, vol. 96(3), pages 331-340.
    613. Pascal Hornung, 1996. "Aides à la pierre : efficacité et redistribution," Économie et Prévision, Programme National Persée, vol. 122(1), pages 115-131.
    614. Ted Bergstrom, 1994. "Benefit-Cost Analysis and Distortionary Taxes: A Public Choice Approach," Public Economics 9401005, University Library of Munich, Germany.
    615. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
    616. Ng, Yew-Kwang, 1977. "Towards a Theory of Third-Best," Public Finance = Finances publiques, , vol. 32(1), pages 1-15.
    617. Atsushi Tsuneki, 2002. "Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 93-104, January.
    618. Murty, Sushama, 2009. "Topology of utility possibility frontiers of economies with Ramsey taxation," Economic Research Papers 271288, University of Warwick - Department of Economics.
    619. Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
    620. Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
    621. Lawrence Goulder, 1995. "Environmental taxation and the double dividend: A reader's guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 157-183, August.
    622. Dennis Ridley & Cartreal Davison, 2022. "Optimal Tax Rate for Maximal Revenue Generation," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 271-284, March.
    623. Song, Joon Hyuk, 2017. "Revisiting Social Discount Rates for Public Investment," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 39(2), pages 75-98.
    624. Oghenovo A. Obrimah, 2023. "Policy-speak evidence that each of Pareto efficient competition and transfer payments are necessary conditions for first-best progressions to welfare," SN Business & Economics, Springer, vol. 3(8), pages 1-30, August.
    625. Albertsen, Lau H. & Andersen, Mads & Boscán, Luis R. & Santos, Athila Q., 2020. "Implementing dynamic electricity taxation in Denmark," Energy Policy, Elsevier, vol. 143(C).
    626. Ulrich van Suntum, "undated". "Income Taxes, Death Taxes, and Optimal Consumption-Leisure-Savings-Choice," Working Papers 200124, Institute of Spatial and Housing Economics, Munster Universitary.
    627. Fridstrøm, Lasse & Østli, Vegard, 2017. "The vehicle purchase tax as a climate policy instrument," Transportation Research Part A: Policy and Practice, Elsevier, vol. 96(C), pages 168-189.
    628. Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.
    629. Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
    630. Takuya Obara & Yoshitomo Ogawa, 2020. "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series 211, School of Economics, Kwansei Gakuin University, revised Jan 2021.
    631. Seki Asano & Ana Luiza N. H. Barbosa & Eduardo P. S. Fiuza, 2015. "Efficient and Equitable Commodity Taxation: Micro-Simulations Based on an Estimated Brazilian Consumer Demand System," Discussion Papers 0107, Instituto de Pesquisa Econômica Aplicada - IPEA.
    632. Michael D. Bordo & Eugene N. White, 1990. "British and French Finance During the Napoleonic Wars," NBER Working Papers 3517, National Bureau of Economic Research, Inc.
    633. Ley, Eduardo & Boccardo, Jessica, 2010. "The taxation of motor fuel : international comparison," Policy Research Working Paper Series 5212, The World Bank.
    634. Metin Cosgel, 2002. "Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century," Working papers 2002-22, University of Connecticut, Department of Economics, revised Jul 2004.
    635. Lansing, Kevin J., 1999. "Optimal redistributive capital taxation in a neoclassical growth model," Journal of Public Economics, Elsevier, vol. 73(3), pages 423-453, September.
    636. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    637. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    638. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-1329, September.
    639. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    640. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers hal-04141686, HAL.
    641. Glazer Jacob & McGuire Thomas & Normand Sharon-Lise T., 2008. "Mitigating the Problem of Unmeasured Outcomes in Quality Reports," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(2), pages 1-18, July.
    642. Francisco Manuel Pizzi, 2020. "¿Cuán lejos viajarías por nafta más barata? Efectos heterogéneos en ventas de combustibles ante un shock impositivo," Asociación Argentina de Economía Política: Working Papers 4389, Asociación Argentina de Economía Política.
    643. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
    644. Böhringer, Christoph & Ruocco, Anna & Wiegard, Wolfgang, 2001. "Energy taxes and employment: a do-it-yourself simulation model," ZEW Discussion Papers 01-21, ZEW - Leibniz Centre for European Economic Research.
    645. Gliesmann, Christian & Ruocco, Anna, 1996. "Computational general equilibrium analysis and economic reasoning," Tübinger Diskussionsbeiträge 71, University of Tübingen, School of Business and Economics.
    646. Kosonen, Tuomas, 2011. "Encouragement and discouragement. Essays on taxation and government expenditure," Research Reports P57, VATT Institute for Economic Research.
    647. Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
    648. Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles A., 2022. "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," VfS Annual Conference 2022 (Basel): Big Data in Economics 264042, Verein für Socialpolitik / German Economic Association.
    649. Hitoshi Matsushima, 2021. "Assignments with Ethical Concerns," CARF F-Series CARF-F-514, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    650. Sokolovskyi, Dmytro, 2021. "Is tax competition necessarily a Race to the bottom? Optimal tax rate trajectories in the model of tax competition for different objective functions," MPRA Paper 109284, University Library of Munich, Germany.
    651. Hummel, Albert Jan & Jacobs, Bas, 2023. "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, vol. 220(C).
    652. Geoffrey Brennan, 1994. "Public economics: Where are we now?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(2), pages 183-188, October.
    653. Anthony Hannagan & Hideo Konishi, 2011. "Inverse Elasticity Rule in a Production Efficiency Problem," Boston College Working Papers in Economics 778, Boston College Department of Economics.
    654. Hoel, Michael, 2008. "Environmental Taxes in an Economy with Distorting Taxes and a Heterogeneous Population," Memorandum 04/2008, Oslo University, Department of Economics.
    655. Andrea Bastianin & Paolo Castelnovo & Massimo Florio, 2017. "The Empirics of Regulatory Reforms Proxied by Categorical Variables: Recent Findings and Methodological Issues," ETA: Economic Theory and Applications 257877, Fondazione Eni Enrico Mattei (FEEM).
    656. da Costa, Carlos E. & Santos, Marcelo R., 2023. "Progressive consumption taxes," Journal of Public Economics, Elsevier, vol. 220(C).
    657. Farrell, Niall & Humes, Harry, 2022. "Diminishing deadweight loss through energy subsidy cost recovery," Papers WP727, Economic and Social Research Institute (ESRI).
    658. Thomas A. Garrett & David Paton & Leighton Vaughan Williams, 2020. "Taxing Gambling Machines To Enhance Public and Private Revenue," Kyklos, Wiley Blackwell, vol. 73(4), pages 500-523, November.
    659. Olof Johansson-Stenman, 2005. "Distributional Weights in Cost-Benefit Analysis—Should We Forget about Them?," Land Economics, University of Wisconsin Press, vol. 81(3).
    660. Jorge Martinez-Vazquez & Mark Rider, 1996. "A Revelation Approach To Optimal Taxation," Public Finance Review, , vol. 24(4), pages 439-463, October.
    661. Eggert, Wolfgang, 1997. "Capital tax competition with three tax instruments," Discussion Papers, Series II 347, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    662. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
    663. Casey B. Mulligan, 2020. "Prices and Federal Policies in Opioid Markets," Working Papers 2020-10, Becker Friedman Institute for Research In Economics.
    664. Nicholas Stern, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Working Papers 2009.106, Fondazione Eni Enrico Mattei.
    665. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
    666. Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
    667. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
    668. Pamela Labadie, 2008. "Retrading in Competitive Equilibria with Adverse Selection," 2008 Meeting Papers 838, Society for Economic Dynamics.
    669. Ming Chung Chang & Hsiao-Ping Peng & Yan-Ching Ho, 2016. "The Social Marginal Cost Curve and a Corner Solution of the Second-best Level of Public Good Provision: A Review and an Extension," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(III), pages 209-241, September.
    670. Joel B. Slemrod, 1985. "The effect of tax simplification on individuals," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, vol. 29, pages 64-102.
    671. Östblom, Göran & Hammar, Henrik, 2007. "Outcomes of a Swedish Kilometre Tax. An analysis of Economic Effects and Effects on NOx Emissions," Working Papers 103, National Institute of Economic Research.
    672. Jeremy Edwards, 2001. "Cost-Benefit Rules for Public Good Provision with Distortionary Taxation," CESifo Working Paper Series 544, CESifo.
    673. María Racionero, 2009. "Welfare, incentives and taxation ‐ By James A. Mirrlees," The Economic Record, The Economic Society of Australia, vol. 85(269), pages 233-234, June.
    674. Minea, Alexandru, 2008. "The Role of Public Spending in the Growth Theory Evolution," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 5(2), pages 99-120, June.
    675. Edyta Małecka-Ziembińska & Radosław Ziembiński, 2020. "Application of Genetic Algorithm to Optimal Income Taxation," JRFM, MDPI, vol. 13(11), pages 1-24, October.
    676. Helfand, Gloria E. & Berck, Peter & Maull, Tim, 2003. "The theory of pollution policy," Handbook of Environmental Economics, in: K. G. Mäler & J. R. Vincent (ed.), Handbook of Environmental Economics, edition 1, volume 1, chapter 6, pages 249-303, Elsevier.
    677. Lawrence H. Goulder, 1994. "Environmental Taxation and the "Double Dividend:" A Reader's Guide," NBER Working Papers 4896, National Bureau of Economic Research, Inc.
    678. Sven Wehke, 2006. "Tax Competition and Partial Coordination," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 416-436, September.
    679. Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2019. "Destination‐based vs. Origin‐based Commodity Taxation in Large Open Economies with Unemployment," Economica, London School of Economics and Political Science, vol. 86(341), pages 67-86, January.
    680. Gareth D. Myles, 1995. "Imperfect Competition and Industry-Specific Input Taxes," Public Finance Review, , vol. 23(3), pages 336-355, July.
    681. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
    682. Séverine Blaise, 2011. "L'après Kyoto : quelle approche face au changement climatique ?," Mondes en développement, De Boeck Université, vol. 0(2), pages 103-120.
    683. Majumder, Amita & Ray, Ranjan & Santra, Sattwik, 2021. "Should commodity tax rates be uniform across regions in a heterogeneous country? Evidence from India," Journal of Policy Modeling, Elsevier, vol. 43(6), pages 1310-1331.
    684. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
    685. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    686. Andrew Feltenstein & Maral Shamloo, 2013. "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 1-28, February.
    687. van Suntum, Ulrich, 2008. "Income taxes, death taxes, and optimal consumption-leisure-savings-choice," CAWM Discussion Papers 4, University of Münster, Münster Center for Economic Policy (MEP).
    688. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    689. Ioannis N. Kallianiotis, 2015. "The Optimal Taxation and the Current Tax System," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(3), pages 151-164, March.
    690. Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.
    691. Petrucci, Alberto, 2015. "Optimal income taxation in models with endogenous fertility," Journal of Macroeconomics, Elsevier, vol. 43(C), pages 216-225.
    692. Hisahiro Naito, 2016. "Optimal Shadow Prices for the Public Sector in the Presence of a Non-linear Income Tax System in an Open Economy," Tsukuba Economics Working Papers 2016-003, Faculty of Humanities and Social Sciences, University of Tsukuba.
    693. Casey B. Mulligan, 2020. "Prices and Federal Policies in Opioid Markets," NBER Working Papers 26812, National Bureau of Economic Research, Inc.
    694. Abrardi, Laura & Cambini, Carlo, 2019. "Incentivizing self-control effort," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 13-30.
    695. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2005. "Discounting according to Output Type," Southern Economic Journal, John Wiley & Sons, vol. 72(1), pages 213-223, July.
    696. Christoph Böhringer & Wolfgang Wiegard & Collin Starkweather & Anna Ruocco, 2003. "Green Tax Reforms and Computational Economics A Do-it-yourself Approach," Computational Economics, Springer;Society for Computational Economics, vol. 22(1), pages 75-109, August.
    697. Armstrong, Mark & Sappington, David E.M., 2007. "Recent Developments in the Theory of Regulation," Handbook of Industrial Organization, in: Mark Armstrong & Robert Porter (ed.), Handbook of Industrial Organization, edition 1, volume 3, chapter 27, pages 1557-1700, Elsevier.
    698. Hinterschweiger, Marc & Neumann, Tobias & Saporta, Victoria, 2018. "Risk sensitivity and risk shifting in banking regulation," Bank of England Financial Stability Papers 44, Bank of England.
    699. Arefiev, Nikolay & Baron, Tatyana, 2006. "Capital Taxation and Rent Seeking," MPRA Paper 9988, University Library of Munich, Germany.
    700. Masaya Yasuoka & Minoru Hayashida, 2015. "How should a government finance redistribution policies?," Discussion Paper Series 136, School of Economics, Kwansei Gakuin University, revised Oct 2015.
    701. Boone, J. & Bovenberg, A.L., 2000. "Optimal Labour Taxation and Search," Other publications TiSEM 0e32dd7e-34c5-4146-a855-0, Tilburg University, School of Economics and Management.
    702. Patrick Honohan, 2003. "Taxation of Financial Intermediation : Theory and Practice for Emerging Economines," World Bank Publications - Books, The World Bank Group, number 15122, December.
    703. Reinhorn, Leslie J., 2007. "Butter mountains and wine lakes," Economics Letters, Elsevier, vol. 94(2), pages 197-201, February.
    704. Louis Kaplow, 1993. "Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?," NBER Working Papers 4566, National Bureau of Economic Research, Inc.
    705. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    706. 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.
    707. Cameron Hepburn, 2006. "Regulation by Prices, Quantities, or Both: A Review of Instrument Choice," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 22(2), pages 226-247, Summer.
    708. Didier Sornette & Spencer Wheatley & Peter Cauwels, 2019. "The Fair Reward Problem: The Illusion Of Success And How To Solve It," Advances in Complex Systems (ACS), World Scientific Publishing Co. Pte. Ltd., vol. 22(03), pages 1-52, May.
    709. Coady, David P., 2004. "Designing and evaluating social safety nets," FCND discussion papers 172, International Food Policy Research Institute (IFPRI).
    710. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2023. "Optimal kilometre tax for electric vehicles," Transport Policy, Elsevier, vol. 134(C), pages 52-64.
    711. Robin Boadway & Motohiro Sato & Jean‐François Tremblay, 2021. "VAT and the taxation of rents," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 601-621, August.
    712. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE 2830, Universidad de los Andes, Facultad de Economía, CEDE.
    713. Stern, Nicholas, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Sustainability Indicators and Environmental Valuation Working Papers 55333, Fondazione Eni Enrico Mattei (FEEM).
    714. Robert Albon, 1998. "The Efficiency Effects of Removing the Diesel Fuel Rebate Scheme," The Economic Record, The Economic Society of Australia, vol. 74(225), pages 145-152, June.
    715. Tapio Palokangas, 2014. "Optimal Capital Taxation, Labour Unions, and the Hold-Up Problem," LABOUR, CEIS, vol. 28(4), pages 359-375, December.
    716. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
    717. Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.
    718. Julio J. Rotemberg & Michael Woodford, 1993. "Energy Taxes and Aggregate Economic Activity," NBER Working Papers 4576, National Bureau of Economic Research, Inc.
    719. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    720. Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.
    721. Louis Kaplow, 2006. "Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency," NBER Working Papers 12239, National Bureau of Economic Research, Inc.
    722. Michael Smart, 2012. "Departures from Neutrality in Canada's Goods and Services Tax," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(5), February.
    723. Hammar, Henrik & Lundgren, Tommy & Sjöström, Magnus, 2006. "The significance of transport costs in the Swedish forest industry," Working Papers 97, National Institute of Economic Research.
    724. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    725. Keshab Raj Bhattarai & Jonathan Haughton & David Tuerck, 2015. "Fiscal Policy, Growth and Income Distribution in the UK and the US," EcoMod2015 8607, EcoMod.
    726. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.
    727. Shigeo Morita & Takuya Obara, 2021. "Public investment criteria under optimal nonlinear income taxation without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 732-745, August.
    728. Scott Freeman & Joseph H. Haslag, 1995. "Should bank reserves earn interest?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q IV, pages 25-33.
    729. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
    730. José Manuel González-Páramo, "undated". "Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva," Working Papers 32-02 Classification-JEL , Instituto de Estudios Fiscales.

  27. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.

    Cited by:

    1. Emmanuel Farhi & Ivan Werning, 2006. "Progressive Estate Taxation," NBER Working Papers 12600, National Bureau of Economic Research, Inc.
    2. Slemrod, Joel & Yitzhaki, Shlomo, 2001. "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 189-202, June.
    3. Blumkin, Tomer & Sadka, Efraim & Shem-Tov, Yotam, 2011. "Labor Migration and the Case for Flat Tax," Foerder Institute for Economic Research Working Papers 275759, Tel-Aviv University > Foerder Institute for Economic Research.
    4. Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
    5. Laurence Jacquet & Etienne Lehmann, 2015. "Optimal Income Taxation when Skills and Behavioral Elasticities are Heterogeneous," CESifo Working Paper Series 5265, CESifo.
    6. Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
    7. PESTIEAU, Pierre & RACIONERO, Maria, 2015. "Tagging with Leisure Needs," LIDAM Reprints CORE 2747, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    8. HARITON, Cyril & PIASER, Gwenaël, 2004. "When redistribution leads to regressive taxation," LIDAM Discussion Papers CORE 2004020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    9. Roozbeh Hosseini & Larry E. Jones & Ali Shourideh, 2009. "Risk sharing, inequality, and fertility," Working Papers 674, Federal Reserve Bank of Minneapolis.
    10. Holmberg, Johan, 2021. "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies 994, Umeå University, Department of Economics.
    11. Christian Hellwig & Nicolas Werquin, 2022. "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," Working Paper Series WP 2022-03, Federal Reserve Bank of Chicago.
    12. Elisabetta Iossa & David Martimort, 2015. "Pessimistic information gathering," Post-Print halshs-01156552, HAL.
    13. Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017. "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers 044, Department of Economics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
    14. Claudio A. Agostini & Marcela Perticara & Javiera Selman, 2023. "Tackling Vulnerable Households through a Working Tax Credit Scheme: A Feasible Alternative to Cash Transfers," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 119-155, June.
    15. Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2012. "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," Post-Print hal-01243443, HAL.
    16. Kasy, Maximilian, 2018. "Optimal taxation and insurance using machine learning — Sufficient statistics and beyond," Journal of Public Economics, Elsevier, vol. 167(C), pages 205-219.
    17. Roland Iwan Luttens & Erwin Ooghe, 2007. "Is it Fair to ‘Make Work Pay’?," Economica, London School of Economics and Political Science, vol. 74(296), pages 599-626, November.
    18. Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
    19. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
    20. da Costa, Carlos E. & Severo, Tiago, 2008. "Education, preferences for leisure and the optimal income tax schedule," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 113-138, February.
    21. Karin Mayr, 2003. "Immigration and Majority Voting on Income Redistriubtion-Is there a Case for Opposition from Natives?," Economics working papers 2003-08, Department of Economics, Johannes Kepler University Linz, Austria.
    22. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
    23. Ehtamo, Harri & Berg, Kimmo & Kitti, Mitri, 2010. "An adjustment scheme for nonlinear pricing problem with two buyers," European Journal of Operational Research, Elsevier, vol. 201(1), pages 259-266, February.
    24. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020. "Pareto efficient income taxation without single-crossing," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(3), pages 547-594, October.
    25. Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2014. "Optimal Tax Progressivity: An Analytical Framework," Staff Report 496, Federal Reserve Bank of Minneapolis.
    26. Smith, B.D. & Villamil, A.P., 1991. "Government Borrowing using Bonds with Randomly Determined Returns : Welfare Improving Randomization in the Context of Deficit Finance," RCER Working Papers 287, University of Rochester - Center for Economic Research (RCER).
    27. Alex Rees-Jones & Dmitry Taubinsky, 2016. "Measuring “Schmeduling”," NBER Working Papers 22884, National Bureau of Economic Research, Inc.
    28. Spence, A. Michael, 2001. "Signaling in Retrospect and the Informational Structure of Markets," Nobel Prize in Economics documents 2001-6, Nobel Prize Committee.
    29. Demougin, Dominique M. & Schwager, Robert, 1999. "Law enforcement and criminality: Europe vs. USA," ZEW Discussion Papers 99-44, ZEW - Leibniz Centre for European Economic Research.
    30. Bernardo, Antonio E & Luo, Jiang & Wang, James J.D., 2005. "A Theory of Socialistic Internal Capital Markets," University of California at Los Angeles, Anderson Graduate School of Management qt29x1966g, Anderson Graduate School of Management, UCLA.
    31. Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
    32. Pawe³ Pankiewicz, 2011. "The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 7(3), pages 52-58, November.
    33. Ravi Kanbur, 2020. "Inequality in a Global Perspective," Working Papers id:13083, eSocialSciences.
    34. Chia-Hui Chen & Junichiro Ishida, 2013. "Auctions Versus Negotiations: The Role of Price Discrimination," ISER Discussion Paper 0873, Institute of Social and Economic Research, Osaka University.
    35. Petter Osmundsen, 1999. "Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 149-164, May.
    36. Andreas Pollak, 2004. "Optimal Unemployment Insurance with Variable Skill Levels," Labor and Demography 0409004, University Library of Munich, Germany.
    37. Kenneth Judd & Scott E. Page, 2004. "Computational Public Economics," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(2), pages 195-202, May.
    38. Casey Rothschild & Florian Scheuer, 2016. "Optimal Taxation with Rent-Seeking," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 83(3), pages 1225-1262.
    39. Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers 15/26, Department of Economics, University of York.
    40. Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
    41. Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2014. "Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market," Working Paper Series, Center for Fiscal Studies 2014:8, Uppsala University, Department of Economics.
    42. Marc Fleurbaey, 2006. "Social welfare, priority to the worst-off and the dimensions of individual well-being," Post-Print hal-00246841, HAL.
    43. Alan Krause, 2008. "Optimal Nonlinear Income Taxation with Learning-by-Doing," Discussion Papers 08/08, Department of Economics, University of York.
    44. Andrea Attar & Thomas Mariotti & François Salanié, 2020. "The Social Costs of Side Trading," Working Papers hal-02538295, HAL.
    45. Aaron S. Edlin and Chris Shannon., 1995. "Strict Monotonicity in Comparative Statics," Economics Working Papers 95-238, University of California at Berkeley.
    46. Mark Huggett & Wenlan Luo, 2021. "Optimal Income Taxation: An Urban Economics Perspective," Opportunity and Inclusive Growth Institute Working Papers 51, Federal Reserve Bank of Minneapolis.
    47. Yukihiro Nishimura & Pierre Pestieau & Gregory Ponthiere, 2018. "Educaiton choices, longevity and optimal policy in a Ben-Porath economy," LIDAM Reprints CORE 3012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    48. Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
    49. Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2020. "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," Econometrica, Econometric Society, vol. 88(2), pages 469-493, March.
    50. Gaetano Antinolfi & Costas Azariadis & James B. Bullard, 2008. "The optimal inflation target in an economy with limited enforcement," Speech 166, Federal Reserve Bank of St. Louis.
    51. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2005. "Welfare Reform in European Countries: A Microsimulation Analysis," OECD Social, Employment and Migration Working Papers 28, OECD Publishing.
    52. Simon Loertscher & Andras Niedermayer, 2008. "Fee Setting Intermediaries: On Real Estate Agents, Stock Brokers, and Auction Houses," Discussion Papers 1472, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    53. Ralf Ewert & Christian Ernst, 1999. "Target costing, co-ordination and strategic cost management," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 23-49.
    54. Brendon, C., 2022. "Optimal Nonlinear Savings Taxation," Cambridge Working Papers in Economics 2221, Faculty of Economics, University of Cambridge.
    55. Preston J. Miller, 1983. "Income stability and economic efficiency under alternative tax schemes," Staff Report 86, Federal Reserve Bank of Minneapolis.
    56. Marie-Louise Leroux & Pierre Pestieau & Grégory Ponthière, 2022. "The optimal design of assisted reproductive technologies policies," CIRANO Working Papers 2022s-19, CIRANO.
    57. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    58. Berliant, Marcus & Page Jr., Frank H., 2003. "Budget Balancedness and Optimal Income Taxation," Working Papers 1164, California Institute of Technology, Division of the Humanities and Social Sciences.
    59. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
    60. Pawel Doligalski & Piotr Dworczak & Joanna Krysta, 2023. "Incentive separability," Bristol Economics Discussion Papers 23/777, School of Economics, University of Bristol, UK.
    61. Joseph E. Mullat, 2003. "Judging Social Welfare Policy with the Solving of the Bargaining Problem," Game Theory and Information 0304004, University Library of Munich, Germany, revised 18 Apr 2005.
    62. Thomas Bassetti & Luciano Greco, 2022. "Optimal redistributive policies by publicly provided inputs and income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 504-528, June.
    63. Jang-Ting Guo & Alan Krause, 2014. "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers 201415, University of California at Riverside, Department of Economics.
    64. Ricardo Reis & Alisdair McKay, 2015. "Optimal Automatic Stabilizers," 2015 Meeting Papers 608, Society for Economic Dynamics.
    65. Boadway, Robin & Marceau, Nicolas & Sato, Motohiro, 1999. "Agency and the design of welfare systems," Journal of Public Economics, Elsevier, vol. 73(1), pages 1-30, July.
    66. BOADWAY, Robin & MARCHAND, Maurice & SATO, Motohiro, 1998. "Subsidies versus public provision of private goods as instruments for redistribution," LIDAM Reprints CORE 1355, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    67. Marcus Berliant & John Ledyard, 2004. "Optimal Dynamic Nonlinear Income Taxes with No Commitment," Public Economics 0403004, University Library of Munich, Germany, revised 13 Aug 2005.
    68. Yan, Eric & Feng, Qu & Ng, Yew-Kwang, 2021. "Do we need ramsey taxation? Our existing taxes are largely corrective," Economic Modelling, Elsevier, vol. 94(C), pages 526-538.
    69. Laurence Jacquet & Etienne Lehmann, 2021. "Optimal Tax Problems with Multidimensional Heterogeneity: A Mechanism Design Approach," CESifo Working Paper Series 8871, CESifo.
    70. Hisahiro Naito, 2003. "Endogenous Human Capital Accumulation, Comparative Advantage and Direct vs. Indirect Redistribution," ISER Discussion Paper 0590, Institute of Social and Economic Research, Osaka University.
    71. Ferey, Antoine, 2022. "Redistribution and Unemployment Insurance," Rationality and Competition Discussion Paper Series 345, CRC TRR 190 Rationality and Competition.
    72. Aleksandr Alekseev, 2019. "Give Me a Challenge or Give Me a Raise," Working Papers 19-21, Chapman University, Economic Science Institute.
    73. Koehne, Sebastian & Kuhn, Moritz, 2015. "Optimal taxation in a habit formation economy," Journal of Public Economics, Elsevier, vol. 122(C), pages 31-39.
    74. Brock, J Michelle, 2018. "Inequality of opportunity, governance and individual beliefs," CEPR Discussion Papers 12636, C.E.P.R. Discussion Papers.
    75. Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Mr. Philippe Wingender, 2018. "Are Elasticities of Taxable Income Rising?," IMF Working Papers 2018/132, International Monetary Fund.
    76. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    77. Roland G. Freyer, Jr. & Glenn C. Loury, "undated". "Affirmative Action in Winner-Take-All Markets," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-132, Boston University - Department of Economics.
    78. Nicola Pavoni & Hakki Yazici, 2017. "Intergenerational Disagreement and Optimal Taxation of Parental Transfers," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 84(3), pages 1264-1305.
    79. Kessing, Sebastian G. & Konrad, Kai A., 2006. "Union strategy and optimal direct taxation," Journal of Public Economics, Elsevier, vol. 90(1-2), pages 393-402, January.
    80. Robin Boadway & Katherine Cuff, 1999. "A Minimum Wage Can Be Welfare-Improving and Employment-Enhancing," Cahiers de recherche CREFE / CREFE Working Papers 72, CREFE, Université du Québec à Montréal.
    81. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    82. Feldstein, Martin, 2002. "The Transformation of Public Economics Research: 1970-2000," Scholarly Articles 2797442, Harvard University Department of Economics.
    83. J. D. Geanakoplos & H. M. Polemarchakis, 2006. "Pareto Improving Taxes," Cowles Foundation Discussion Papers 1576, Cowles Foundation for Research in Economics, Yale University.
    84. Erwin Ooghe & Andreas Peichl, 2015. "Fair and Efficient Taxation under Partial Control," Economic Journal, Royal Economic Society, vol. 125(589), pages 2024-2051, December.
    85. Frode Brevik & Manfred Gärtner, 2006. "Macroeconomic effects of banking secrecy when tax evasion is endogenous," University of St. Gallen Department of Economics working paper series 2006 2006-10, Department of Economics, University of St. Gallen.
    86. Frank Buckley & Eric Rasmusen, 2000. "The Uneasy Case for the Flat Tax," Constitutional Political Economy, Springer, vol. 11(4), pages 295-318, December.
    87. MANIQUET, François & SPRUMONT, Yves, 2010. "Sharing the cost of a public good: An incentive-constrained axiomatic approach," LIDAM Reprints CORE 2184, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    88. John Bailey Jones & Yue Li, 2020. "Social Security Reform with Heterogeneous Mortality," Working Paper 20-09, Federal Reserve Bank of Richmond.
    89. Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
    90. Louis Kaplow, 2002. "Why Measure Inequality?," NBER Working Papers 9342, National Bureau of Economic Research, Inc.
    91. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
    92. Mark Huggett & Juan Carols Parra, 2006. "How Well Does the US Social Insurance System Provide Social Insurance?," Working Papers gueconwpa~06-06-11, Georgetown University, Department of Economics.
    93. Casey Mulligan & Tomas Philipson, "undated". "Merit Motives and Government Intervention: Public Finance in Reverse," University of Chicago - Population Research Center 2000-03, Chicago - Population Research Center.
    94. Fuest, Clemens & Huber, Bernd, 1997. "Wage bargaining, Labor-tax progression, and welfare," Munich Reprints in Economics 20302, University of Munich, Department of Economics.
    95. Biung-Ghi Ju & Juan D. Moreno-Ternero, 2021. "Taxation behind the veil of ignorance," Working Papers 21.10, Universidad Pablo de Olavide, Department of Economics.
    96. Szalay, Dezso, 2008. "Monopoly, Non-linear Pricing, and Imperfect Information: A Reconsideration of the Insurance Market," Economic Research Papers 269861, University of Warwick - Department of Economics.
    97. Melumad, Nahum D. & Reichelstein, Stefan, 1989. "Value of communication in agencies," Journal of Economic Theory, Elsevier, vol. 47(2), pages 334-368, April.
    98. Antràs, Pol & de Gortari, Alonso & Itskhoki, Oleg, 2017. "Globalization, inequality and welfare," Journal of International Economics, Elsevier, vol. 108(C), pages 387-412.
    99. Nicole Bosch & Miriam Gielen & Egbert Jongen & Mauro Mastrogiacomo (DNB & voorheen CPB), 2013. "A structural analysis of labour supply elasticities in the Netherlands," CPB Discussion Paper 235, CPB Netherlands Bureau for Economic Policy Analysis.
    100. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2005. "Affirmative Action and Economic Justice," Working Papers 0520, Ben-Gurion University of the Negev, Department of Economics.
    101. Florian Scheuer, 2012. "Adverse Selection In Credit Markets and Regressive Profit Taxation," NBER Working Papers 18406, National Bureau of Economic Research, Inc.
    102. Colombino, Ugo & Islam, Nizamul, 2020. "Combining Microsimulation and Optimization to Identify Optimal Flexible Tax-Transfer Rules," IZA Discussion Papers 13309, Institute of Labor Economics (IZA).
    103. Jose M. Cordoba & Peter J. Hammond, 1998. "Asymptotically Strategy-Proof Walrasian Exchange," Working Papers 98005, Stanford University, Department of Economics.
    104. LIM, Taejun & KIM, Aram, 2023. "How Progressive Is the Most Popular Tax Scheme? The Case of South Korea," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 64(1), pages 1-17, June.
    105. Laurence Jacquet, 2006. "Optimal Disability Assistance When Fraud And Stigma Matter," Working Paper 1098, Economics Department, Queen's University.
    106. Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
    107. Sören Blomquist & Luca Micheletto, 2005. "Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ," CESifo Working Paper Series 1429, CESifo.
    108. Patacchini, Eleonora & Barwick, Panle Jia & Liu, Yanyan & Wu, Qi, 2019. "Information, Mobile Communication, and Referral Effects," CEPR Discussion Papers 13786, C.E.P.R. Discussion Papers.
    109. Kanbur, Ravi & Pirttila, Jukka & Tuomala, Matti, 2004. "Non-Welfarist Optimal Taxation And Behavioral Public Economics," Working Papers 127150, Cornell University, Department of Applied Economics and Management.
    110. Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2006. "Optimal Redistributive Taxation in a Search Equilibrium Model," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 73(3), pages 743-767.
    111. Florian Hoffmann & Roman Inderst & Ulf Moslener, 2017. "Taxing Externalities Under Financing Constraints," Economic Journal, Royal Economic Society, vol. 127(606), pages 2478-2503, November.
    112. N. Gregory Mankiw, 2013. "Defending the One Percent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 21-34, Summer.
    113. Carlsson, Fredrik & Daruvala, Dinky & Johansson-Stenman, Olof, 2001. "Are People Inequality Averse Or Just Risk Averse?," Working Papers in Economics 43, University of Gothenburg, Department of Economics.
    114. Nezih Guner & Javier López-Segovia & Roberto Ramos, 2020. "Reforming the individual income tax in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 11(4), pages 369-406, December.
    115. Sam Allgood & Arthur Snow, 1998. "The Marginal Cost of Raising Tax Revenue and Redistributing Income," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1246-1273, December.
    116. Mayda, Anna Maria & Facchini, Giovanni, 2006. "Individual Attitudes Towards Immigrants: Welfare-State Determinants Across Countries," CEPR Discussion Papers 5702, C.E.P.R. Discussion Papers.
    117. Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," SciencePo Working papers Main hal-03460334, HAL.
    118. Daryna Grechyna, 2019. "Mandatory Spending, Political Polarization, and Macroeconomic Volatility," ThE Papers 19/05, Department of Economic Theory and Economic History of the University of Granada..
    119. Robin Boadway & Nicolas Marceau & Motohiro Sato, 1997. "An Agency Model of Welfare and Disability Assistance," Cahiers de recherche CREFE / CREFE Working Papers 46, CREFE, Université du Québec à Montréal.
    120. Kaneko, Mamoru, 1982. "The optimal progressive income tax : The existence and the limit tax rates," Mathematical Social Sciences, Elsevier, vol. 3(2), pages 193-221, September.
    121. Paloma Péligry & Xavier Ragot, 2023. "Evolution of fiscal systems: Convergence or divergence?," Post-Print hal-04384035, HAL.
    122. Isabel Correia & Juan Pablo Nicolini & Pedro Teles, 2002. "Optimal fiscal and monetary policy: equivalence results," Working Paper Series WP-02-16, Federal Reserve Bank of Chicago.
    123. Casey Rothschild & Florian Scheuer, 2015. "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," CESifo Working Paper Series 5165, CESifo.
    124. Charles I. Jones, 2022. "Taxing Top Incomes in a World of Ideas," Journal of Political Economy, University of Chicago Press, vol. 130(9), pages 2227-2274.
    125. Helmuth Cremer & Pierre Pestieau & Maria Racionero, 2011. "Unequal wages for equal utilities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 383-398, August.
    126. Borys Grochulski, 2008. "Optimal personal bankruptcy design : A Mirrlees approach," Working Paper 08-05, Federal Reserve Bank of Richmond.
    127. Laajaj, Rachid & Moya, Andrés & Sánchez, Fabio, 2022. "Equality of opportunity and human capital accumulation: Motivational effect of a nationwide scholarship in Colombia," Journal of Development Economics, Elsevier, vol. 154(C).
    128. Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
    129. Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo.
    130. Jan Lorenz & Fabian Paetzel & Frank Schweitzer, 2013. "Redistribution Spurs Growth by Using a Portfolio Effect on Risky Human Capital," PLOS ONE, Public Library of Science, vol. 8(2), pages 1-13, February.
    131. Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
    132. Pawel Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2020. "Redistribution with Performance Pay," CESifo Working Paper Series 8267, CESifo.
    133. Saez, Emmanuel & Chetty, Nadarajan, 2010. "Optimal Taxation and Social Insurance with Endogenous Private Insurance," Scholarly Articles 9696326, Harvard University Department of Economics.
    134. KLIMAVICIUTE, Justina & PESTIEAU, Pierre, 2016. "Long-term Care Social Insurance. How to Avoid Big Losses?," LIDAM Discussion Papers CORE 2016016, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    135. David Martimort & Lars A. Stole, 2022. "Participation constraints in discontinuous adverse selection models," PSE-Ecole d'économie de Paris (Postprint) halshs-03758833, HAL.
    136. Henk-Wim de Boer & Egbert Jongen, 2017. "Optimal Income Support for Lone Parents in the Netherlands: Are We There Yet?," CPB Discussion Paper 361, CPB Netherlands Bureau for Economic Policy Analysis.
    137. Simula, Laurent, 2009. "Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties," Working Paper Series, Center for Fiscal Studies 2009:11, Uppsala University, Department of Economics.
    138. Richard Blundell & Andrew Shephard, 2012. "Employment, Hours of Work and the Optimal Taxation of Low-Income Families," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 79(2), pages 481-510.
    139. Sanghamitra Bandyopadhyay & Joan-Maria Esteban, 2009. "Redistributive Taxation, Public Expenditure, and Size of Governent," Working Papers 416, Barcelona School of Economics.
    140. Felix Bierbrauer & Nick Netzer, 2012. "Mechanism design and intentions," ECON - Working Papers 066, Department of Economics - University of Zurich, revised Apr 2014.
    141. Alexis Louaas, 2021. "Morality and Equality from Rationality Alone - A repeated game approach of contractarianism," Working Papers hal-02948051, HAL.
    142. Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014. "Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments," AMSE Working Papers 1415, Aix-Marseille School of Economics, France, revised 14 May 2014.
    143. Mikhail Golosov & Aleh Tsyvinski, 2005. "Optimal Taxation with Endogenous Insurance Markets," NBER Working Papers 11185, National Bureau of Economic Research, Inc.
    144. Laffont, Jean-Jacques, 2002. "Public economics yesterday, today and tomorrow," Journal of Public Economics, Elsevier, vol. 86(3), pages 327-334, December.
    145. Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental Evidence on Tax Salience and Tax Incidence," EconStor Preprints 146916, ZBW - Leibniz Information Centre for Economics.
    146. Kemal Cebeci, "undated". "Capital Taxation In European Transition Economies Comparative Analysis," Review of Socio - Economic Perspectives 202076, Reviewsep.
    147. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
    148. Peter J. Hammond, "undated". "Multilaterally Strategy-Proof Mechanisms in Random Aumann--Hildenbrand Macroeconomies," Working Papers 97022, Stanford University, Department of Economics.
    149. Laetitia Comminges & Arnak Dalalyan, 2012. "Minimax Testing of a Composite null Hypothesis Defined via a Quadratic Functional in the Model of regression," Working Papers 2012-19, Center for Research in Economics and Statistics.
    150. Berliant, Marcus & Gouveia, Miguel, 2001. "Incentive compatible income taxation, individual revenue requirements and welfare," MPRA Paper 84374, University Library of Munich, Germany.
    151. Peter Eso & Andras Siminovits, 2002. "Designing Optimal Benefit Rules for Flexible Retirement," Discussion Papers 1353, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    152. Antonio Cabrales & Gary Charness, 2006. "Competition, Hidden information, and Efficiency: an Experiment," Post-Print halshs-00142849, HAL.
    153. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
    154. Kroft, Kory & Kucko, Kavan & Lehmann, Etienne & Schmieder, Johannes F., 2016. "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," IZA Discussion Papers 9719, Institute of Labor Economics (IZA).
    155. Martin Hellwig, 2010. "Utilitarian mechanism design for an excludable public good," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 44(3), pages 361-397, September.
    156. Ulrike Kornek & David Klenert & Ottmar Edenhofer & Marc Fleurbaey, 2021. "The social cost of carbon and inequality: When local redistribution shapes global carbon prices," Post-Print hal-03426147, HAL.
    157. John Burbidge, 2018. "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers 1808, University of Waterloo, Department of Economics, revised 12 Nov 2018.
    158. Ali Enami & Ugo Gentilini & Patricio Larroulet & Nora Lustig & Emma Monsalve & Siyu Quan & Jamele Rigolini, 2021. "Universal Basic Income Programs: How Much Would Taxes Need to Rise? Evidence for Brazil, Chile, India, Russia, and South Africa," Commitment to Equity (CEQ) Working Paper Series 112, Tulane University, Department of Economics.
    159. Clément Carbonnier, 2014. "Payroll Taxation and the structure of qualifications and wages in a segmented frictional labor market with intrafirm bargaining," THEMA Working Papers 2014-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    160. Paulo Brito, 2004. "The Dynamics of Growth and Distribution in a Spatially Heterogeneous World," Working Papers Department of Economics 2004/14, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    161. Herings, P.J.J. & Predtetchinski, A., 2011. "Procedurally fair income taxation schemes," Research Memorandum 035, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    162. Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2019. "Preferences over Taxation of High Income Individuals: Evidence from a Survey Experiment," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203648, Verein für Socialpolitik / German Economic Association.
    163. Martimort, David & De Donder, Philippe & de Villemeur, Étienne, 2003. "An Incomplete Contract Perspective on Public Good Provision," IDEI Working Papers 212, Institut d'Économie Industrielle (IDEI), Toulouse.
    164. Blumkin, Tomer & Sadka, Efraim & Shem-Tov, Yotam, 2013. "A case for maximum wage," Economics Letters, Elsevier, vol. 120(3), pages 374-378.
    165. Normann Lorenz & Dominik Sachs, 2011. "Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit," Research Papers in Economics 2011-11, University of Trier, Department of Economics.
    166. Díaz-Giménez, Javier & Pijoan-Mas, Josep, 2011. "Flat Tax Reforms: Investment Expensing and Progressivity," CEPR Discussion Papers 8238, C.E.P.R. Discussion Papers.
    167. Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo.
    168. Agranov, Marina & Palfrey, Thomas R., 2015. "Equilibrium tax rates and income redistribution: A laboratory study," Journal of Public Economics, Elsevier, vol. 130(C), pages 45-58.
    169. Vaitsos, Constantine V., 2003. "Growth Theories Revisited: Enduring Questions with Changing Answers," UNU-INTECH Discussion Paper Series 2003-09, United Nations University - INTECH.
    170. Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2021. "Optimal Redistribution in the Presence of Signaling," Working Paper Series 1413, Research Institute of Industrial Economics.
    171. Bergemann, Dirk & Pavan, Alessandro, 2015. "Introduction to Symposium on Dynamic Contracts and Mechanism Design," Journal of Economic Theory, Elsevier, vol. 159(PB), pages 679-701.
    172. Alejandro Badel & Mark Huggett, 2014. "Taxing top earners: a human capital perspective," Working Papers 2014-17, Federal Reserve Bank of St. Louis.
    173. Oztek, Abdullah Selim, 2019. "A Characterization for Marginal Income Tax Schedules," MPRA Paper 103046, University Library of Munich, Germany, revised 02 Dec 2019.
    174. Hellwig, Martin, 2004. "Risk Aversion in the Small and in the Large When Outcomes Are Multidimensional," Sonderforschungsbereich 504 Publications 04-22, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    175. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    176. Mr. Howell H Zee, 1999. "Inequality and Optimal Redistributive Tax and Transfer Policies," IMF Working Papers 1999/060, International Monetary Fund.
    177. Kanbur, Ravi, 2019. "In Praise of Snapshots," IZA Discussion Papers 12830, Institute of Labor Economics (IZA).
    178. Kemper Moreland, 1984. "Public Goods and Optimal Income Taxation," Public Finance Review, , vol. 12(2), pages 197-212, April.
    179. Felix Bierbrauer & Pierre C. Boyer, 2014. "Efficiency, Welfare, and Political Competition," CESifo Working Paper Series 4814, CESifo.
    180. Steven Shavell, 2003. "Economic Analysis of Welfare Economics, Morality and the Law," NBER Working Papers 9700, National Bureau of Economic Research, Inc.
    181. Brett, Craig, 2008. "The effects of population aging on optimal redistributive taxes in an overlapping generations model," MPRA Paper 8585, University Library of Munich, Germany.
    182. Brinca, Pedro & Oliveira, João & Duarte, João, 2019. "Investment-Specific Technological Change, Taxation and Inequality in the U.S," MPRA Paper 91463, University Library of Munich, Germany.
    183. Andersson, Fredrik, 1996. "Income taxation and job-market signaling," Journal of Public Economics, Elsevier, vol. 59(2), pages 277-298, February.
    184. Stern, Nicholas, 1983. "Tax Reform: Income Distribution, Government Revenue And Planning," Discussion Papers 272812, University of Warwick - Department of Economics.
    185. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
    186. Craig Brett & John A Weymark, 2016. "Voting over Selfishly Optimal Nonlinear Income Tax Schedules with a Minimum-Utility Constraint," Vanderbilt University Department of Economics Working Papers 16-00005, Vanderbilt University Department of Economics.
    187. Phelan, Christopher & Rustichini, Aldo, 2018. "Pareto efficiency and identity," Theoretical Economics, Econometric Society, vol. 13(3), September.
    188. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," CESifo Working Paper Series 3275, CESifo.
    189. Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Discussion Paper Series in Economics 7/2010, Norwegian School of Economics, Department of Economics.
    190. Hammill, Matthew, 2005. "Income inequality in Central America, Dominican Republic and Mexico: assessing the importance of individual and household characteristics," Estudios y Perspectivas – Sede Subregional de la CEPAL en México 4965, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    191. Kai A. Konrad & Kjell Erik Lommerud, 2010. "Love and taxes - and matching institutions," Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 919-940, August.
    192. Ravi Kanbur & Matti Tuomala, 2024. "How Does Predistribution Affect Redistribution?," Working Papers 19, Finnish Centre of Excellence in Tax Systems Research.
    193. Piggot, John & Robalino, David & Jimenez-Martin, Sergi, 2008. "Incentive Effects of Retirement Income Transfers," MPRA Paper 12020, University Library of Munich, Germany.
    194. John A. Weymark, 2011. "On Kolm’s Use of Epistemic Counterfactuals in Social Choice Theory," Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 279-301, Springer.
    195. Alejandro Badel & Moira Daly & Mark Huggett & Martin Nybom, 2017. "Top Earners: Cross-Country Facts," Working Papers 2017-061, Human Capital and Economic Opportunity Working Group.
    196. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    197. Tóbiás, Áron, 2016. "Income redistribution in open economies," Journal of Public Economics, Elsevier, vol. 134(C), pages 19-34.
    198. Fleurbaey, Marc & Gary-Bobo, Robert J. & Maguain, Denis, 2002. "Education, distributive justice, and adverse selection," Journal of Public Economics, Elsevier, vol. 84(1), pages 113-150, April.
    199. Waly Wane, 2002. "Income Taxation and Tax Evasion in a Finite Economy," Annals of Economics and Finance, Society for AEF, vol. 3(2), pages 407-431, November.
    200. Felix Bierbrauer & Axel Ockenfels & Andreas Pollak & Désirée Rückert, 2014. "Robust Mechanism Design and Social Preferences," CESifo Working Paper Series 4713, CESifo.
    201. Radim Bohacek & Michal Kejak, 2007. "Optimal Government Policies in Models with Heterogeneous Agents," 2007 Meeting Papers 651, Society for Economic Dynamics.
    202. Bernardo, Antonio E. & Luo, Jiang & Wang, James J.D., 2006. "A theory of socialistic internal capital markets," Journal of Financial Economics, Elsevier, vol. 80(3), pages 485-509, June.
    203. Marios Karabarbounis, 2012. "Heterogeneity in Labor Supply Elasticity and Optimal Taxation," 2012 Meeting Papers 655, Society for Economic Dynamics.
    204. SOLOGON Denisa & VAN KERM Philippe & LI Jinjing & O'DONOGHUE Cathal, 2018. "Accounting for Differences in Income Inequality across Countries: Ireland and the United Kingdom," LISER Working Paper Series 2018-01, Luxembourg Institute of Socio-Economic Research (LISER).
    205. Charles F. Manski, 2014. "Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation," Economic Journal, Royal Economic Society, vol. 0(576), pages 359-376, May.
    206. Borys Grochulski & Tomasz Piskorski, 2007. "Risky human capital and deferred capital income taxation," Working Paper 06-13, Federal Reserve Bank of Richmond.
    207. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
    208. Clément Carbonnier, 2023. "Welfare Economics and Neoliberalism: Interpreting the ideal type of perfect competition general equilibrium," SciencePo Working papers Main hal-04062786, HAL.
    209. Ugo Colombino & Nizamul Islam, 2021. "Combining microsimulation and optimization to identify optimal universalistic tax-transfer rule," LISER Working Paper Series 2021-06, Luxembourg Institute of Socio-Economic Research (LISER).
    210. Findeisen, Sebastian & Sachs, Dominik, 2014. "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers 14-17, University of Mannheim, Department of Economics.
    211. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    212. Philippopoulos, Apostolis & Varthalitis, Petros & Vassilatos, Vanghelis, 2017. "Fiscal consolidation and its cross-country effects," Journal of Economic Dynamics and Control, Elsevier, vol. 83(C), pages 55-106.
    213. Alan Krause, 2014. "Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions," Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223.
    214. Robin Boadway & Zhen Song & Jean‐François Tremblay, 2017. "Optimal Income Taxation and Job Choice," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(4), pages 910-938, October.
    215. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
    216. Aspen Gorry & Ezra Oberfield, 2012. "Optimal Taxation Over the Life Cycle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(4), pages 551-572, October.
    217. Aleh Tsyvinski & Nicolas Werquin, 2017. "Generalized Compensation Principle," NBER Working Papers 23509, National Bureau of Economic Research, Inc.
    218. Kopczuk, Wojciech & Slemrod, Joel & Yitzhaki, Shlomo, 2005. "The limitations of decentralized world redistribution: An optimal taxation approach," European Economic Review, Elsevier, vol. 49(4), pages 1051-1079, May.
    219. Nora Lustig, 2018. "Measuring the Distribution of Household Income, Consumption and Wealth: State of Play and Measurement Challenges," Working Papers 1801, Tulane University, Department of Economics.
    220. Efraim Sadka & Assaf Razin, 1997. "Tax Burden and Migration: A Political Economy Perspective," IMF Working Papers 1997/078, International Monetary Fund.
    221. Guo, Jang-Ting & Krause, Alan, 2015. "Dynamic income taxation without commitment: Comparing alternative tax systems," Economic Modelling, Elsevier, vol. 47(C), pages 319-326.
    222. Rochet, Jean Charles & Holthausen, Cornelia, 2003. "Efficient Pricing of Large Value Interbank Payment Systems," CEPR Discussion Papers 3943, C.E.P.R. Discussion Papers.
    223. Stefania Albanesi & Roc Armenter, 2007. "Intertemporal Distortions in the Second best," NBER Working Papers 13629, National Bureau of Economic Research, Inc.
    224. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    225. Randall G. Holcombe, 2002. "The Ramsey Rule Reconsidered," Public Finance Review, , vol. 30(6), pages 562-578, November.
    226. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
    227. Stéphane Gauthier & Guy Laroque, 2021. "Certainty Equivalence and Noisy Redistribution," Working Papers halshs-03359574, HAL.
    228. Constantin Zopounidis & Christos Floros & Christos Lemonakis & Vassiliki Balla, 2020. "Taxation avoidance in overtrading firms as determinants of board independence (BvD)," Operational Research, Springer, vol. 20(3), pages 1189-1204, September.
    229. Hungerbühler, Mathias & Lehmann, Etienne, 2007. "On the Optimality of a Minimum Wage: New Insights from Optimal Tax Theory," IZA Discussion Papers 2957, Institute of Labor Economics (IZA).
    230. Konrad, Kai A., 1999. "Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy," CEPR Discussion Papers 2326, C.E.P.R. Discussion Papers.
    231. Brito, D.L. & Hamilton, J.H. & Slutsky, S.H. & Stiglitz, J.E., 1989. "Dynamic Optimal Income Taxation With Government Commitment," Papers 89-8, Florida - College of Business Administration.
    232. Thomas Aronsson & Luca Micheletto, 2021. "Optimal Redistributive Income Taxation and Efficiency Wages," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 3-32, January.
    233. Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017. "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
    234. Sleet, Christopher & Albanesi, Stefania, 2003. "Dynamic Optimal Taxation with Private Information," CEPR Discussion Papers 4006, C.E.P.R. Discussion Papers.
    235. CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 2003. "Capital income taxation when inherited wealth is not observable," LIDAM Reprints CORE 1700, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    236. Richard Layard & Guy Mayraz & Stephen J. Nickell, 2007. "The Marginal Utility of Income," SOEPpapers on Multidisciplinary Panel Data Research 50, DIW Berlin, The German Socio-Economic Panel (SOEP).
    237. Major, Iván, 2004. "A korlátozó szabályozástól az ösztönző szabályozásig. A közlekedés szabályozása az Európai Unióban és Magyarországon [From restricting regulation to incentive regulation. Transport regulation in th," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 501-529.
    238. Vilen Lipatov & Alfons Weichenrieder, 2012. "Optimal income taxation with tax competition," Working Papers 1207, Oxford University Centre for Business Taxation.
    239. Long, Ngo Van, 2019. "Financing higher education in an imperfect world," Economics of Education Review, Elsevier, vol. 71(C), pages 23-31.
    240. Laurence Ales & Pricila Maziero, "undated". "Non-exclusive Dynamic Contracts, Competition, and the Limits of Insurance," GSIA Working Papers 2010-E59, Carnegie Mellon University, Tepper School of Business.
    241. Hechtner, Frank, 2010. "Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG," arqus Discussion Papers in Quantitative Tax Research 104, arqus - Arbeitskreis Quantitative Steuerlehre.
    242. Claude Crampes & Norbert Ladoux & Jean-Marie Lozachmeur, 2023. "Pricing energy consumption and residential energy-efficiency investment: An optimal tax approach," Working Papers hal-04189078, HAL.
    243. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    244. Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
    245. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
    246. Martin Hellwig, 2019. "Incomplete-Information Games in Large Populations with Anonymity," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_14, Max Planck Institute for Research on Collective Goods.
    247. François Le Grand & Xavier Ragot, 2017. "Optimal Fiscal Policy with Heterogeneous Agents and Aggregate Shocks," Working Papers hal-03458683, HAL.
    248. Konstantinos Angelopoulos & Stylianos Asimakopoulos & James Malley, 2014. "Optimal progressive taxation in a model with endogenous skill supply," Working Papers 2014_07, Business School - Economics, University of Glasgow.
    249. Weinreich, Daniel, 2013. "Does a work effort norm lead to more efficient taxation in majority voting?," MPRA Paper 48913, University Library of Munich, Germany.
    250. Koeppl, Thorsten & Monnet, Cyril & Temzelides, Ted, 2008. "A dynamic model of settlement," Journal of Economic Theory, Elsevier, vol. 142(1), pages 233-246, September.
    251. Lehmann E. & Van Der Linden B., 2004. "On the Optimality of Search Matching Equilibrium when workers are risk adverse," Working Papers ERMES 0406, ERMES, University Paris 2.
    252. Mailath, George J. & von Thadden, Ernst-Ludwig, 2013. "Incentive compatibility and differentiability: New results and classic applications," Journal of Economic Theory, Elsevier, vol. 148(5), pages 1841-1861.
    253. Temple, Jonathan & Postel-Vinay, Fabien & Carter, Patrick, 2013. "Dynamic Aid Allocation," CEPR Discussion Papers 9596, C.E.P.R. Discussion Papers.
    254. William P. Osterberg, 1992. "Intervention and the bid-ask spread in G-3 foreign exchange rates," Economic Review, Federal Reserve Bank of Cleveland, vol. 28(Q II), pages 2-13.
    255. Tarbalouti, Mr, 2014. "Faut-il réformer la caisse de compensation au Maroc ? [Is it necessary to reform the policy of compensation in morocco ?]," MPRA Paper 56214, University Library of Munich, Germany.
    256. Ali Yurukoglu & Claire Lim, 2014. "Dynamic Natural Monopoly Regulation: Time Inconsistency, Asymmetric Information, and Political Environments," 2014 Meeting Papers 530, Society for Economic Dynamics.
    257. Florian Scheuer, 2014. "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 126-163, May.
    258. Oliver Hart & John Moore, 2004. "AGREEING NOW TO AGREE LATER: Contracts that Rule Out but do not Rule In," STICERD - Theoretical Economics Paper Series 472, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    259. Hallak, Issam, 2002. "Why borrowers pay premiums to larger lenders: Empirical evidence from sovereign syndicated loans," CFS Working Paper Series 2002/02, Center for Financial Studies (CFS).
    260. Florian Scheuer & Iván Werning, 2017. "The Taxation of Superstars," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 132(1), pages 211-270.
    261. Ambec, Stefan, 2007. "Sequential communication with ex post participation constraints," Journal of Economic Theory, Elsevier, vol. 137(1), pages 733-744, November.
    262. Alasseur, Clémence & Chaton, Corinne & Hubert, Emma, 2022. "Optimal contracts under adverse selection for staple goods such as energy: Effectiveness of in-kind insurance," Energy Economics, Elsevier, vol. 106(C).
    263. Marc Fleurbaey & Francois Maniquet, 2002. "Fair Income Tax," Economics Working Papers 0021, Institute for Advanced Study, School of Social Science.
    264. Rebelo, Sérgio & Teles, Pedro & Guerreiro, Joao, 2017. "Should Robots Be Taxed?," CEPR Discussion Papers 12238, C.E.P.R. Discussion Papers.
    265. Sanghamitra Bandyopadhyay & Joan Esteban, 2007. "Redistributive Taxation and PublicExpenditures," STICERD - Distributional Analysis Research Programme Papers 95, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    266. Albert Jan Hummel, 2021. "Unemployment and Tax Design," CESifo Working Paper Series 9177, CESifo.
    267. Spencer Bastani, 2013. "Gender-based and couple-based taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 653-686, August.
    268. Felix Bierbrauer & Pierre C. Boyer, 2010. "The Pareto-Frontier in a simple Mirrleesian model of income taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_16, Max Planck Institute for Research on Collective Goods.
    269. Apps, Patricia & Rees, Ray, 2007. "The Taxation of Couples," IZA Discussion Papers 2910, Institute of Labor Economics (IZA).
    270. Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
    271. François Maniquet, 2017. "De chacun selon ses capacités à chacun selon ses besoins, ou (même) plus, s’il le souhaite," Revue économique, Presses de Sciences-Po, vol. 68(1), pages 119-129.
    272. Dosis, Anastasios, 2016. "Bertand Competition and the Existence of Pure Strategy Nash Equilibrium in Markets with Adverse Selection," ESSEC Working Papers WP1606, ESSEC Research Center, ESSEC Business School.
    273. Fabio Lamantia & Mario Pezzino, 2018. "The dynamic effects of fiscal reforms and tax competition on tax compliance and migration," Review of International Economics, Wiley Blackwell, vol. 26(3), pages 672-690, August.
    274. Ghatak, Maitreesh & Maniquet, Francois, 2019. "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers 13635, C.E.P.R. Discussion Papers.
    275. Erwin OOGHE & Andreas PEICHL, 2010. "Fair and efficient taxation under partial control: theory and evidence," Working Papers of Department of Economics, Leuven ces10.32, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    276. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Dynamic Taxes," NBER Working Papers 17642, National Bureau of Economic Research, Inc.
    277. Rafael Hortala-Vallve, 2010. "Inefficiencies on linking decisions," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 34(3), pages 471-486, March.
    278. Martin McGuire & Gary Becker, 2006. "Reversal Of Misfortune When Providing For Adversity," Defence and Peace Economics, Taylor & Francis Journals, vol. 17(6), pages 619-643.
    279. Zhuan Pei, 2015. "Eligibility Recertification and Dynamic Opt-in Incentives in Income-tested Social Programs: Evidence from Medicaid/CHIP," Upjohn Working Papers 15-234, W.E. Upjohn Institute for Employment Research.
    280. LUTTENS, Roland Iwan & OOGHE, Erwin, 2006. "Is it fair to ‘make work pay’ ?," LIDAM Discussion Papers CORE 2006026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    281. Humberto López & Luis Servén, 2015. "Too Poor to Grow," Central Banking, Analysis, and Economic Policies Book Series, in: Ricardo J. Caballero & Klaus Schmidt-Hebbel (ed.),Economic Policies in Emerging-Market Economies Festschrift in Honor of Vittorio Corbo, edition 1, volume 21, chapter 13, pages 309-350, Central Bank of Chile.
    282. Anastasios Dosis, 2019. "On the Informed Principal Model with Common Values ," Working Papers hal-02130454, HAL.
    283. Bhandari, Anmol & Evans, David & Golosov, Mikhail & Sargent, Thomas J., 2017. "Public debt in economies with heterogeneous agents," Journal of Monetary Economics, Elsevier, vol. 91(C), pages 39-51.
    284. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
    285. Andras Simonovits, 2010. "Tax Morality and Progressive Wage Tax," CERS-IE WORKING PAPERS 1005, Institute of Economics, Centre for Economic and Regional Studies.
    286. FLEURBAEY, Marc & MANIQUET, François, 2016. "Fairness and well-being measurement," LIDAM Discussion Papers CORE 2016040, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    287. Hechtner, Frank, 2015. "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers 2015/34, Free University Berlin, School of Business & Economics.
    288. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.
    289. Islam, Nizamul & Colombino, Ugo, 2018. "The case for NIT+FT in Europe. An empirical optimal taxation exercise," Economic Modelling, Elsevier, vol. 75(C), pages 38-69.
    290. Nicol'as Hern'andez Santib'a~nez & Dylan Possamai & Chao Zhou, 2017. "Bank monitoring incentives under moral hazard and adverse selection," Papers 1701.05864, arXiv.org, revised Jan 2019.
    291. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 67-81, February.
    292. Javier Portillo & Walter E. Block, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 29(2), pages 76-88, June.
    293. Holmstrom, Bengt, 1982. "Design of incentive schemes and the new Soviet Incentive model," European Economic Review, Elsevier, vol. 17(2), pages 127-148.
    294. Maria Psillaki, 1998. "Une présentation critique des mécanismes de révélation appliqués au marché du crédit," Revue Française d'Économie, Programme National Persée, vol. 13(2), pages 29-58.
    295. Alan Krause, 2017. "On redistributive taxation under the threat of high-skill emigration," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 48(4), pages 845-856, April.
    296. Haubrich, Joseph G, 1994. "Risk Aversion, Performance Pay, and the Principal-Agent Problem," Journal of Political Economy, University of Chicago Press, vol. 102(2), pages 258-276, April.
    297. Arnaud Costinot & Andrés Rodríguez-Clare & Iván Werning, 2016. "Micro to Macro: Optimal Trade Policy with Firm Heterogeneity," NBER Working Papers 21989, National Bureau of Economic Research, Inc.
    298. Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Signing Distortions in Optimal Tax and other Adverse Selection Problems with Random Participation," CESifo Working Paper Series 3766, CESifo.
    299. Sandmo, Agnar, 2013. "The principal problem in political economy: income distribution in the history of economic thought," Discussion Paper Series in Economics 15/2013, Norwegian School of Economics, Department of Economics.
    300. Andras Simonovits, 2008. "Underreported Earnings and Old-Age Pension: An Elementary Model," CERS-IE WORKING PAPERS 0805, Institute of Economics, Centre for Economic and Regional Studies.
    301. Pedro Gomis-Porqueras & Christopher J. Waller, 2017. "Optimal Taxes Under Private Information: The Role of the Inflation," Working Papers 2017-014, Federal Reserve Bank of St. Louis, revised 20 Aug 2020.
    302. Bastani, Spencer, 2013. "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies 2013:11, Uppsala University, Department of Economics.
    303. Raj Chetty, 2015. "Behavioral Economics and Public Policy: A Pragmatic Perspective," American Economic Review, American Economic Association, vol. 105(5), pages 1-33, May.
    304. Rosen, Sherwin, 1985. "Implicit Contracts: A Survey," Journal of Economic Literature, American Economic Association, vol. 23(3), pages 1144-1175, September.
    305. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    306. Ravi Kanbur & Michael Keen & Matti Tuomala, 1990. "Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty," Working Paper 799, Economics Department, Queen's University.
    307. Laurent Simula & Alain Trannoy, 2020. "Gini and Optimal Income Taxation by Rank," CESifo Working Paper Series 8141, CESifo.
    308. Carsten Helm & Franz Wirl, 2021. "Multitasking: incentivizing agents differing either in their work ethic or intrinsic motivation," Journal of Economics, Springer, vol. 132(1), pages 41-65, January.
    309. Germain, Antoine, 2023. "Basic income versus fairness: redistribution with inactive agents," LIDAM Discussion Papers CORE 2023022, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    310. Soumyanetra Munshi, 2011. "On existence of pure strategy equilibrium with endogenous income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 37(1), pages 1-37, June.
    311. Jenny De Freitas, 2009. "A Probabilistic Voting Model of Progressive Taxation with Incentive Effects," DEA Working Papers 34, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    312. Christopher Phelan & Marco Bassetto, 2004. "Tax Riots," 2004 Meeting Papers 375, Society for Economic Dynamics.
    313. Olken, Benjamin A. & Singhal, Monica, 2011. "Informal Taxation," Scholarly Articles 5689166, Harvard Kennedy School of Government.
    314. Laurence Ales & Kurnaz Musab & Sleet Christopher, "undated". "Task, Talent, and Taxes," GSIA Working Papers 2014-E16, Carnegie Mellon University, Tepper School of Business.
    315. Fernández-Blanco, Javier, 2022. "Unemployment risks and intra-household insurance," Journal of Economic Theory, Elsevier, vol. 203(C).
    316. Nicholas Stern, 2010. "Presidential Address Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 253-288, 04-05.
    317. Mark Huggett & Wenlan Luo, 2023. "Online Appendix to "Optimal Income Taxation: An Urban Economics Perspective"," Online Appendices 23-61, Review of Economic Dynamics.
    318. M. Fleurbaey & F. Maniquet, 2000. "Fair Social Orderings With Unequal Production Skills," THEMA Working Papers 2000-17, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    319. Guy Meunier, 2015. "Prices vs. quantities in presence of a second, unpriced, externality," Working Papers hal-01242040, HAL.
    320. Mikhail Golosov & Narayana Kocherlakota & Aleh Tsyvinski, 2002. "Optimal Indirect and Capital Taxation," NajEcon Working Paper Reviews 391749000000000449, www.najecon.org.
    321. Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
    322. Sahm, Marco, 2006. "Essays in Public Economic Theory," Munich Dissertations in Economics 5633, University of Munich, Department of Economics.
    323. Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
    324. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2020. "Promoting Education under Distortionary Taxation: Equality of Opportunity versus Welfarism," CESifo Working Paper Series 8575, CESifo.
    325. Narayana Kocherlakota & Luigi Pistaferri, 2009. "Asset Pricing Implications of Pareto Optimality with Private Information," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 555-590, June.
    326. Antonio E. Bernardo & Hongbin Cai & Jiang Luo, 2009. "Motivating Entrepreneurial Activity in a Firm," The Review of Financial Studies, Society for Financial Studies, vol. 22(3), pages 1089-1118, March.
    327. Tomer Blumkin & Efraim Sadka, 2005. "Income Taxation and Wage Policy: An Application to Minimum Wage," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 713-722, November.
    328. Massimo Morelli & Huanxing Yang & Lixin Ye, 2012. "Competitive Nonlinear Taxation and Constitutional Choice," American Economic Journal: Microeconomics, American Economic Association, vol. 4(1), pages 142-175, February.
    329. J. Atsu Amegashie & Bazoumana Ouattara & Eric Strobl, 2007. "Moral Hazard and the Composition of Transfers: Theory with an Application to Foreign Aid," Working Papers 0702, University of Guelph, Department of Economics and Finance.
    330. Herings, P.J.J. & Predtetchinski, A., 2011. "Procedurally fair taxation," Research Memorandum 024, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    331. Aloisio Pessoa_de_Araujo & Humberto L. Moreira, 2000. "Adverse Selection Problems without The Single Crossing Property," Econometric Society World Congress 2000 Contributed Papers 1874, Econometric Society.
    332. Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
    333. Jean Tirole, 2021. "Emmanuel Farhi, Economist Par Excellence," Annual Review of Economics, Annual Reviews, vol. 13(1), pages 1-17, August.
    334. Mark Armstrong, 2016. "Nonlinear Pricing," Annual Review of Economics, Annual Reviews, vol. 8(1), pages 583-614, October.
    335. Yang, C.C. & Zhao, Xueya & Zhu, Shenghao, 2023. "Tax progressivity and the Pareto tail of income distributions," Economics Letters, Elsevier, vol. 231(C).
    336. Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
    337. Louis Kaplow, 2010. "Taxing Leisure Complements," Economic Inquiry, Western Economic Association International, vol. 48(4), pages 1065-1071, October.
    338. Bierbrauer, Felix J., 2011. "Incomplete contracts and excludable public goods," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 553-569, August.
    339. Laurence Ales & Pricila Maziero, 2008. "Accounting for private information," Working Papers 663, Federal Reserve Bank of Minneapolis.
    340. René Caldentey & Ying Liu & Ilan Lobel, 2017. "Intertemporal Pricing Under Minimax Regret," Operations Research, INFORMS, vol. 65(1), pages 104-129, February.
    341. Grabiszewski, Konrad & Horenstein, Alex, 2020. "Effort is not a monotonic function of skills: Results from a global mobile experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 634-652.
    342. Waldyr Areosa & Marta Areosa, 2012. "Information (in) Chains: information transmission through production chains," Working Papers Series 286, Central Bank of Brazil, Research Department.
    343. Andras Simonovits, 2011. "Higher tax morale implies a higher optimal income tax rate," CERS-IE WORKING PAPERS 1137, Institute of Economics, Centre for Economic and Regional Studies.
    344. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 147-174, August.
    345. Michael J. Boskin, 1976. "Optimal Tax Theory: Econometric Evidence and Tax Policy," NBER Working Papers 0152, National Bureau of Economic Research, Inc.
    346. Borys Grochulski & Tomasz Piskorski, 2006. "Optimal Wealth Taxes with Risky Human Capital," 2006 Meeting Papers 59, Society for Economic Dynamics.
    347. Sanna Tenhunen & Matti Tuomala, 2007. "On optimal lifetime redistribution policy," Working Papers 0750, Tampere University, Faculty of Management and Business, Economics.
    348. Basov Suren, 2006. "Snobs and Quality Gaps," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 6(1), pages 1-8, March.
    349. Adam M. Lavecchia, 2018. "Minimum Wage Policy with Optimal Taxes and Unemployment," Working Papers 1801E, University of Ottawa, Department of Economics.
    350. Craig Brett & John A. Weymark, 2018. "Reducing the dimensionality of a selfishly optimal nonlinear income tax problem," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 6(2), pages 157-169, October.
    351. Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
    352. Perroni, Carlo & Scharf, Kimberley A., 2003. "Viable Tax Constitutions," Economic Research Papers 269567, University of Warwick - Department of Economics.
    353. Craig Brett & John A. Weymark, 2010. "How Optimal Nonlinear Income Taxes Change When the Distribution of the Population Changes," Vanderbilt University Department of Economics Working Papers 1003, Vanderbilt University Department of Economics.
    354. Walter Hettich & Stanley L. Winer, 2000. "Rules, Politics and the Normative Analysis of Taxation," Carleton Economic Papers 00-12, Carleton University, Department of Economics, revised 2002.
    355. Narayana R. Kocherlakota, 2003. "Zero Expected Wealth Taxes: A Mirrlees Approach to Dynamic Optimal Taxation," Levine's Bibliography 666156000000000426, UCLA Department of Economics.
    356. Aronsson, Thomas, 2007. "General Income Taxation, Public Goods and Decentralized Leadership," Umeå Economic Studies 715, Umeå University, Department of Economics.
    357. Laurence Ales & Roozbeh Hosseini & Larry Jones, "undated". "Is There ``Too Much'''' Inequality in Health Spending Across Income Groups?," GSIA Working Papers 2014-E18, Carnegie Mellon University, Tepper School of Business.
    358. Cabrales, Antonio & Charness, Gary, 2008. "“Optimal Contracts with Team Production and Hidden Information: An Experiment”," University of California at Santa Barbara, Economics Working Paper Series qt29v1b0pg, Department of Economics, UC Santa Barbara.
    359. Biung-Ghi Ju & Juan Moreno-Ternero, 2011. "Progressive and merging-proof taxation," International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
    360. Moen, Espen R. & Rosén, Åsa, 2003. "Equilibrium Incentive Contracts," Working Paper Series 3/2003, Stockholm University, Swedish Institute for Social Research.
    361. Thomas Aronsson & Luca Micheletto, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Working Papers 107, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    362. Schetter, Ulrich & Gersbach, Hans & Schneider, Maik, 2013. "Taxation, Innovation and Entrepreneurship," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79776, Verein für Socialpolitik / German Economic Association.
    363. Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2019. "Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market," NBER Working Papers 25954, National Bureau of Economic Research, Inc.
    364. André Berger & Rudolf Müller & Seyed Hossein Naeemi, 2017. "Characterizing implementable allocation rules in multi-dimensional environments," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 48(2), pages 367-383, February.
    365. Facundo Piguillem & Anderson Schneider, 2013. "Heterogeneous Labor Skills, The Median Voter and Labor Taxes," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(2), pages 332-349, April.
    366. Cukierman, Alex, 2020. "COVID-19, Helicopter Money & the Fiscal-Monetary Nexus," CEPR Discussion Papers 14734, C.E.P.R. Discussion Papers.
    367. Koeniger, Winfried & Prat, Julien, 2014. "Human Capital and Optimal Redistribution," CEPR Discussion Papers 10267, C.E.P.R. Discussion Papers.
    368. Firouz Gahvari, 2010. "Principle of Targeting in Environmental Taxation," Korean Economic Review, Korean Economic Association, vol. 26, pages 223-266.
    369. Mihir A. Desai & Dhammika Dharmapala & Winnie Fung, 2005. "Taxation and the Evolution of Aggregate Corporate Ownership Concentration," NBER Working Papers 11469, National Bureau of Economic Research, Inc.
    370. Ilzetzki, Ethan, 2018. "Tax reform and the political economy of the tax base," LSE Research Online Documents on Economics 88182, London School of Economics and Political Science, LSE Library.
    371. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2009. "Incorporating affirmative action into the welfare state," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1027-1035, October.
    372. Olivier Bargain, 2008. "Normative evaluation of tax policies: from households to individuals," Journal of Population Economics, Springer;European Society for Population Economics, vol. 21(2), pages 339-371, April.
    373. Kanbur, Ravi & Tuomala, Matti, 2001. "Incentives, Inequality and the Allocation of Aid When Conditionality Doesn't Work: An Optimal Nonlinear Taxation Approach," Working Papers 127659, Cornell University, Department of Applied Economics and Management.
    374. Narayana R. Kocherlakota, 2004. "Wedges and Taxes," American Economic Review, American Economic Association, vol. 94(2), pages 109-113, May.
    375. Christian Dustmann & Ian Preston, 2004. "Is Immigration Good or Bad for the Economy? Analysis of Attitudinal Responses," RF Berlin - CReAM Discussion Paper Series 0406, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    376. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.
    377. Kaplow, Louis, 1998. "Accuracy, Complexity, and the Income Tax," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 14(1), pages 61-83, April.
    378. Erwin Ooghe, 2020. "Conditional Earnings Subsidies for Low Earners," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 524-552, April.
    379. World Bank, 2009. "Pakistan - Tax Policy Report : Tapping Tax Bases for Development - Full Report," World Bank Publications - Reports 3100, The World Bank Group.
    380. Nicolás Hernández Santibáñez & Dylan Possamaï & Chao Zhou, 2020. "Bank monitoring incentives under moral hazard and adverse selection," Post-Print hal-01435460, HAL.
    381. Holcombe, Randall G., 1998. "Tax Policy From a Public Choice Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 359-371, June.
    382. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," EconomiX Working Papers 2018-44, University of Paris Nanterre, EconomiX.
    383. Andres Drenik & Ricardo Perez-Truglia, 2017. "Sympathy for the Diligent and the Demand for Workfare," NBER Working Papers 23659, National Bureau of Economic Research, Inc.
    384. Mathias Trabandt, 2006. "Optimal Pre-Announced Tax Reforms Under Valuable And Productive Government Spending," 2006 Meeting Papers 668, Society for Economic Dynamics.
    385. Ravallion, Martin & Chen, Shaohua, 2013. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity," Policy Research Working Paper Series 6573, The World Bank.
    386. Protte, Benjamin, 2012. "How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility," Working Papers 12-20, University of Mannheim, Department of Economics.
    387. Berliant, Marcus & Gouveia, Miguel, 2021. "On the political economy of income taxation," MPRA Paper 106138, University Library of Munich, Germany.
    388. Martin Hellwig, 2005. "A Contribution to the Theory of Optimal Utilitarian Income Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_23, Max Planck Institute for Research on Collective Goods.
    389. Kazuhiro Ohnishi, 2014. "Sequential Mixed Competition with a Foreign Joint-stock Firm," International Journal of Social Sciences and Management Studies (IJSSMS), The Economics and Social Development Organization (TESDO), vol. 1(2), pages 38-52, June.
    390. Cheikh Tidiane Ndiaye & Armand Akomavo Dagoudo & Babacar Mbengue, 2021. "Growth and Income Distribution Inequalities in Sub-Saharan Africa: A Dynamic Model Approach [Croissance et inégalités de distribution des revenus en Afrique subsaharienne : une approche par les mod," Working Papers hal-03202484, HAL.
    391. Bas Jacobs & Ruud A. de Mooij & Kees Folmer, 2007. "Analyzing a Flat Income Tax in the Netherlands," Tinbergen Institute Discussion Papers 07-029/3, Tinbergen Institute.
    392. Jon Strand, 2002. "Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 195-210, March.
    393. Marek Kapicka, 2006. "Optimal Income Taxation with Human Capital Accumulation and Limited Record Keeping," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(4), pages 612-639, October.
    394. Shengwu Li, 2017. "Obviously Strategy-Proof Mechanisms," American Economic Review, American Economic Association, vol. 107(11), pages 3257-3287, November.
    395. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," CESifo Working Paper Series 3225, CESifo.
    396. Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," Documents de recherche 08-16, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    397. David Cesarini & Erik Lindqvist & Matthew J. Notowidigdo & Robert Östling, 2015. "The Effect of Wealth on Individual and Household Labor Supply: Evidence from Swedish Lotteries," NBER Working Papers 21762, National Bureau of Economic Research, Inc.
    398. Johanna Hey & Schreiber,Ulrich & Fabian Pönnighaus & Felix Bierbrauer, 2013. "Tax Havens and “Legal Tax Avoidance”: How Can Fairer Taxation Be Achieved?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(11), pages 03-13, June.
    399. Gal-Or, Esther, 1995. "Departmentalization and stochastic dissimilarity," European Economic Review, Elsevier, vol. 39(2), pages 293-317, February.
    400. Low, Hamish & Maldoom, Daniel, 2004. "Optimal taxation, prudence and risk-sharing," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 443-464, March.
    401. Olga Gorelkina, 2015. "The Expected Externality Mechanism in a Level-k Environment," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_03, Max Planck Institute for Research on Collective Goods.
    402. Emmanuel Saez, 2002. "Optimal Progressive Capital Income Taxes in the Infinite Horizon Model," NBER Working Papers 9046, National Bureau of Economic Research, Inc.
    403. Baicker, Katherine & Jacobson, Mireille, 2007. "Finders keepers: Forfeiture laws, policing incentives, and local budgets," Journal of Public Economics, Elsevier, vol. 91(11-12), pages 2113-2136, December.
    404. Martin Hellwig, 2006. "Incentive Problems with Unidimensional Hidden Characteristics: A Unified Approach," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_26, Max Planck Institute for Research on Collective Goods, revised Apr 2010.
    405. Reuter & Ulrich, 2004. "The Effects of Intraregional Disparities on Regional Development in China: Inequality Decomposition and Panel-Data Analysis," Econometric Society 2004 Far Eastern Meetings 716, Econometric Society.
    406. Benjamin Eden, 2009. "The Role of Government in the Credit Market," Vanderbilt University Department of Economics Working Papers 0907, Vanderbilt University Department of Economics.
    407. Charles Blackorby & Craig Brett, 2004. "Production Efficiency and the Direct‐Indirect Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 165-180, February.
    408. Michael J. Boskin & Eytan Sheshinski, 1976. "Optimal Income Redistribution When Individual Welfare Depends Upon Relative Income," NBER Working Papers 0144, National Bureau of Economic Research, Inc.
    409. Hongjun Zhong, 2002. "postbid market interaction and auction choice," Microeconomics 0210002, University Library of Munich, Germany.
    410. Arato, Hiroki & Hori, Takeo & Nakamura, Tomoya, 2021. "Endogenous information acquisition and the partial announcement policy," Information Economics and Policy, Elsevier, vol. 55(C).
    411. Arnaud Costinot & Iván Werning, 2018. "Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation," NBER Working Papers 25103, National Bureau of Economic Research, Inc.
    412. Iyad Dhaoui, 2019. "Achieving Sustainable Development Goals in MENA countries: an Analytical and Econometric Approach [Achèvement es objectifs de développement durable dans les pays de la région MENA: Une approche ana," Working Papers hal-02075484, HAL.
    413. Alexander M. Gelber & Matthew C. Weinzierl, 2012. "Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," NBER Working Papers 18332, National Bureau of Economic Research, Inc.
    414. Abatemarco, Antonio & Stroffolini, Francesca, 2018. "The economics of justice as fairness," Economics Discussion Papers 2018-78, Kiel Institute for the World Economy (IfW Kiel).
    415. Homburg, Stefan & Lohse, Tim, 2004. "Optimal Tax-Transfer-Schemes under Partial Information," Hannover Economic Papers (HEP) dp-298, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    416. Albert Jan Hummel, 2021. "Unemployment and tax design," Tinbergen Institute Discussion Papers 21-061/VI, Tinbergen Institute.
    417. Randall Holcombe, 2005. "Government growth in the twenty-first century," Public Choice, Springer, vol. 124(1), pages 95-114, July.
    418. Pascal Courty & Li Hao, 2000. "Sequential Screening," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 67(4), pages 697-717.
    419. Ferriere, Axelle & Grübener, Philipp & Navarro, Gaston & Vardishvili, Oliko, 2021. "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," CEPR Discussion Papers 16781, C.E.P.R. Discussion Papers.
    420. Facchini, Giovanni & Mayda, Maria, 2007. "Does the Welfare State Affect Individual Attitudes towards Immigrants? Evidence Across Countries," Economics Discussion Papers 8915, University of Essex, Department of Economics.
    421. Jan Eeckhout & Chunyang Fu & Wenjian Li & Xi Weng, 2021. "Optimal taxation and market power," Economics Working Papers 1777, Department of Economics and Business, Universitat Pompeu Fabra.
    422. Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
    423. Laurence Jacquet & Dirk Van de Gaer, 2015. "Politiques fiscales optimales pour les bas revenus et principe de compensation," Revue économique, Presses de Sciences-Po, vol. 66(3), pages 579-600.
    424. Kreider, Brent, 2008. "Optimal Wage Taxation When Human Capital and Employment Are Endogenous," Staff General Research Papers Archive 12358, Iowa State University, Department of Economics.
    425. Wei Dong & Geoffrey Dunbar & Christian Friedrich & Dmitry Matveev & Romanos Priftis & Lin Shao, 2021. "Complementarities Between Fiscal Policy and Monetary Policy—Literature Review," Discussion Papers 2021-4, Bank of Canada.
    426. Richter, Wolfram F., 2007. "Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour," Ruhr Economic Papers 12, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    427. Naomi E. Feldman & Peter Katuscak, 2006. "Should the Average Tax Rate Be Marginalized?," CERGE-EI Working Papers wp304, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    428. Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," Economics Working Papers ECO2014/14, European University Institute.
    429. BOADWAY, Robin & LEITE-MONTEIRO, Manuel & MARCHAND, Maurice & PESTIEAU, Pierre, 2001. "Social insurance and redistribution," LIDAM Discussion Papers CORE 2001041, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    430. James Alm, 1983. "The Optimal Structure of Intergovernmental Grants," Public Finance Review, , vol. 11(4), pages 387-417, October.
    431. Boadway, Robin & Cuff, Katherine & Marceau, Nicolas, 2003. "Redistribution and employment policies with endogenous unemployment," Journal of Public Economics, Elsevier, vol. 87(11), pages 2407-2430, October.
    432. Mark Colas & Sebastian Findeisen & Dominik Sachs, 2018. "Optimal Need-Based Financial Aid," Opportunity and Inclusive Growth Institute Working Papers 14, Federal Reserve Bank of Minneapolis.
    433. Randall P. Ellis & Ching-to Albert Ma, 2007. "Health Insurance, Cost Expectations, and Adverse Job Turnover," Boston University - Department of Economics - Working Papers Series WP2007-034, Boston University - Department of Economics.
    434. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    435. Stefan Homburg, 2003. "Arbeitslosigkeit und soziale Sicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(1), pages 68-82.
    436. Stark, Oded & Kosiorowski, Grzegorz & Jakubek, Marcin, 2017. "An adverse social welfare consequence of a rich-to-poor income transfer: A relative deprivation approach," University of Tübingen Working Papers in Business and Economics 102, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
    437. Ghazala Azmat & Marc Möller, 2018. "The Distribution of Talent Across Contests," SciencePo Working papers Main hal-03263984, HAL.
    438. Mongin, Philippe, 2019. "Interview of Peter J. Hammond," CRETA Online Discussion Paper Series 50, Centre for Research in Economic Theory and its Applications CRETA.
    439. John Creedy & Nicolas Herault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Department of Economics - Working Papers Series 1080, The University of Melbourne.
    440. Tobias Broer & Marek Kapièka & Paul Klein, 2015. "Consumption Risk Sharing with Private Information and Limited Enforcement," CERGE-EI Working Papers wp531, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    441. Myles, Gareth D., 2000. "On the optimal marginal rate of income tax," Economics Letters, Elsevier, vol. 66(1), pages 113-119, January.
    442. Geoffroy De Clippel & David Pérez-Castrillo & David Wettstein, 2010. "Egalitarian Equivalence under Asymmetric Information," Working Papers 431, Barcelona School of Economics.
    443. Laurent Simula & Alain Trannoy, 2008. "An Exploration of Incentive-Compatible ELIE," IDEP Working Papers 0812, Institut d'economie publique (IDEP), Marseille, France, revised 14 Dec 2008.
    444. Camilla Andersson & Mintewab Bezabih & Andrea Mannberg, 2015. "The Ethiopian Commodity Exchange and spatial price dispersion," GRI Working Papers 204, Grantham Research Institute on Climate Change and the Environment.
    445. Robert J. McCann & Kelvin Shuangjian Zhang, 2023. "A duality and free boundary approach to adverse selection," Papers 2301.07660, arXiv.org, revised Nov 2023.
    446. Richard Arnott, 1998. "William Vickrey: Contributions to Public Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 93-113, February.
    447. Stanislaw Maciej Kot & Piotr Paradowski, 2022. "The Atlas of Inequality Aversion: Theory and Empirical Evidence from the Luxembourg Income Study Database," LIS Working papers 826, LIS Cross-National Data Center in Luxembourg.
    448. Karl Schulz, 2021. "Redistribution of Return Inequality," CESifo Working Paper Series 8996, CESifo.
    449. Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013. "Una propuesta de crédito tributario al ingreso para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
    450. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
    451. Ravi Kanbur & Matti Tuomala, 2014. "Groupings and the Gains from Tagging," Working Papers 1493, Tampere University, Faculty of Management and Business, Economics.
    452. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.
    453. Ni, Jian & Zhao, Jun & Chu, Lap Keung, 2021. "Supply contracting and process innovation in a dynamic supply chain with information asymmetry," European Journal of Operational Research, Elsevier, vol. 288(2), pages 552-562.
    454. Paul H. Edelman & John A. Weymark, 2021. "Dominant strategy implementability and zero length cycles," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 72(4), pages 1091-1120, November.
    455. Bertola, Giuseppe & Koeniger, Winfried, 2010. "Public and Private Insurance with Costly Transactions," IZA Discussion Papers 5201, Institute of Labor Economics (IZA).
    456. Edgar K. Browning, 1993. "The Marginal Cost of Redistribution," Public Finance Review, , vol. 21(1), pages 3-32, January.
    457. George Tridimas & Stanley L. Winer, 2004. "A Contribution to the Political Economy of Government Size: 'Demand', 'Supply' and 'Political Influence'," Carleton Economic Papers 04-04, Carleton University, Department of Economics.
    458. Pio Baake & Rainald Borck & Andreas L–ffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 299-312, May.
    459. Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
    460. Eugenia F. Toma, 2014. "Public Choice and Public Policy: A Tribute to James Buchanan," Southern Economic Journal, John Wiley & Sons, vol. 80(4), pages 892-897, April.
    461. Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden, 2012. "Signing distortions in optimal tax or other adverse selection models with random participation," THEMA Working Papers 2012-27, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    462. Ji, Yan, 2021. "Job Search under Debt: Aggregate Implications of Student Loans," Journal of Monetary Economics, Elsevier, vol. 117(C), pages 741-759.
    463. Marat Ibragimov & Rustam Ibragimov & Paul Kattuman & Jun Ma, 2018. "Income inequality and price elasticity of market demand: the case of crossing Lorenz curves," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 65(3), pages 729-750, May.
    464. David E. Wildasin, 2005. "Global Competition for Mobile Resources: Implications for Equity, Efficiency, and Political Economy," Working Papers 2005-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    465. Assunção, Juliano Junqueira & Moreira, Humberto Ataíde, 2004. "Land taxes in a Latin American context," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 526, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    466. José M. Labeaga, Xisco Oliver & Xisco Oliver & Amedeo Spadaro, "undated". "Discrete choice models of labour Supply, behavioural microsimulation and the Spanish tax reforms," Working Papers 2005-14, FEDEA.
    467. Anton Kolotilin & Tymofiy Mylovanov & Andriy Zapechelnyuk & Ming Li, 2017. "Persuasion of a Privately Informed Receiver," Econometrica, Econometric Society, vol. 85(6), pages 1949-1964, November.
    468. Peter J. Lambert & Helen T. Naughton, 2009. "The Equal Absolute Sacrifice Principle Revisited," Journal of Economic Surveys, Wiley Blackwell, vol. 23(2), pages 328-349, April.
    469. Patricia Apps & Ngo Long & Ray Rees, 2014. "Optimal Piecewise Linear Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 523-545, August.
    470. Yongsung Chang & Yena Park, 2017. "Optimal Taxation with Private Insurance," Working papers 2017rwp-105, Yonsei University, Yonsei Economics Research Institute.
    471. d'Autume, A., 2000. "L'imposition optimale du revenu : une application au cas francais," Papiers d'Economie Mathématique et Applications 2000.104, Université Panthéon-Sorbonne (Paris 1).
    472. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.
    473. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    474. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
    475. Bev Dahlby & Kevin Milligan, 2017. "From theory to practice: Canadian economists’ contributions to public finance," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1324-1347, December.
    476. Jaksa Cvitanic & Julien Hugonnier, 2018. "Optimal Fund Menus," Swiss Finance Institute Research Paper Series 18-47, Swiss Finance Institute, revised Aug 2018.
    477. Rainald Borck, 2009. "Voting on redistribution with tax evasion," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 32(3), pages 439-454, March.
    478. Kimmo Berg & Harri Ehtamo, 2009. "Learning in nonlinear pricing with unknown utility functions," Annals of Operations Research, Springer, vol. 172(1), pages 375-392, November.
    479. Craig Brett & John A Weymark, 2016. "Optimal Nonlinear Taxation of Income and Savings Without Commitment," Vanderbilt University Department of Economics Working Papers 16-00010, Vanderbilt University Department of Economics.
    480. Luca Di Corato, 2006. "Mechanism Design for Biodiversity Conservation in Developing Countries," "Marco Fanno" Working Papers 0034, Dipartimento di Scienze Economiche "Marco Fanno".
    481. Linus Wilson, 2009. "Moonlighting Entrepreneurs," Economics Bulletin, AccessEcon, vol. 29(3), pages 1896-1903.
    482. Ravi Kanbur & Adam Wagstaff, 2016. "How Useful Is Inequality of Opportunity as a Policy Construct?," International Economic Association Series, in: Kaushik Basu & Joseph E. Stiglitz (ed.), Inequality and Growth: Patterns and Policy, chapter 4, pages 131-150, Palgrave Macmillan.
    483. Falkinger, Josef, 1999. "Social instability and redistribution of income," European Journal of Political Economy, Elsevier, vol. 15(1), pages 35-51, March.
    484. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," Working Papers hal-00972940, HAL.
    485. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2015. "The Re-distributive Role of Child Benefits Revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 476-501, June.
    486. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
    487. Timothy Besley & Maitreesh Ghatak, 2013. "Bailouts and the Optimal Taxation of Bonus Pay," American Economic Review, American Economic Association, vol. 103(3), pages 163-167, May.
    488. Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Elasticity determinants of inequality reducing income taxation," Economics Working Papers 1595, Department of Economics and Business, Universitat Pompeu Fabra.
    489. Lindbeck, Assar & Persson, Mats, 2008. "A Continuous Model of Income Insurance," Seminar Papers 756, Stockholm University, Institute for International Economic Studies.
    490. Gustavo A. Marrero & Juan G. Rodríguez, 2010. "Inequality of opportunity and growth," Working Papers 154, ECINEQ, Society for the Study of Economic Inequality.
    491. Brunori, Paolo & Palmisano, Flaviana & Peragine, Vito, 2022. "Income taxation and equity: new dominance criteria with a microsimulation application," LSE Research Online Documents on Economics 115534, London School of Economics and Political Science, LSE Library.
    492. Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2016. "Anti-discrimination Legislation and the Efficiency-Enhancing Role of Mandatory Parental Leave," Working Papers 088, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    493. Bruno Martorano, 2012. "The Impact of Uruguay’s 2007 Tax Reform on Equity and Efficiency," Working Papers - Economics wp2012_06.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    494. Dutta, Sunil & Fan, Qintao, 2012. "Incentives for innovation and centralized versus delegated capital budgeting," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 592-611.
    495. Laurent Simula & Alain Trannoy, 2020. "Bunching and Rank-Dependent Optimal Income Taxation," CESifo Working Paper Series 8443, CESifo.
    496. Javier Fernandez-Blanco, 2017. "Unemployment Risks and Intra-Household Insurance," 2017 Meeting Papers 478, Society for Economic Dynamics.
    497. Eytan Sheshinski, 2000. "Note on the Optimum Pricing of Annuities," Discussion Paper Series dp326, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem.
    498. Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
    499. Eric Maskin & John G. Riley, 1980. "Income v. Leisure," UCLA Economics Working Papers 174, UCLA Department of Economics.
    500. Cremer, Helmuth & Roeder, Kerstin, 2013. "Long-Term Care and Lazy Rotten Kids," IZA Discussion Papers 7565, Institute of Labor Economics (IZA).
    501. Laroque, Guy & Cahuc, Pierre, 2007. "Optimal Taxation and Monopsonistic Labour Market: Does Monopsony Justify the Minimum Wage?," CEPR Discussion Papers 6416, C.E.P.R. Discussion Papers.
    502. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
    503. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Post-Print halshs-00118878, HAL.
    504. Oded Stark & Walter Hyll & Yong Wang, 2012. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
    505. Veronesi, Pietro & Pástor, Luboš, 2015. "Income Inequality and Asset Prices under Redistributive Taxation," CEPR Discussion Papers 10899, C.E.P.R. Discussion Papers.
    506. Joseph E. Stiglitz, 2014. "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," NBER Working Papers 20530, National Bureau of Economic Research, Inc.
    507. Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Using Human Capital Theory to Establish a Potential Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0710, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    508. Mehmet Balcilar & Rangan Gupta & Wei Ma & Philton Makena, 2018. "Income Inequality and Economic Growth: A Re-Examination of Theory and Evidence," Working Papers 201844, University of Pretoria, Department of Economics.
    509. Hisahiro Naito, 2018. "Welfare-improving Consumption Tax in the Presence of Wage Tax under Idiosyncratic Returns from Investment and Incomplete Markets," Tsukuba Economics Working Papers 2018-002, Faculty of Humanities and Social Sciences, University of Tsukuba.
    510. Chowdhury Mohammad Sakib Anwar & Alexander Matros & Sonali Sen Gupta, 2018. "Tax Evasion, Embezzlement and Public Good Provision," Working Papers 232397285, Lancaster University Management School, Economics Department.
    511. Benoît Julien & John Kennes & Ian King & Sephorah Mangin, 2009. "Directed search, unemployment and public policy," Canadian Journal of Economics, Canadian Economics Association, vol. 42(3), pages 956-983, August.
    512. Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2002. "Endogenous Fertility and the Design of Family Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 175-193, March.
    513. Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020. "Striking a balance: Optimal tax policy with labor market duality," Journal of Macroeconomics, Elsevier, vol. 66(C).
    514. Fernando M. Martin & Alexander Karaivanov, 2007. "Dynamic Optimal Insurance and Lack of Commitment," 2007 Meeting Papers 793, Society for Economic Dynamics.
    515. Sebastián Fanelli & Ludwig Straub, 2020. "A Theory of Foreign Exchange Interventions," Working Papers wp2020_2019, CEMFI.
    516. Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011. "Transfer Program Complexity and the Take-Up of Social Benefits," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 54-90, February.
    517. Ilzetzki, Ethan, 2015. "A Positive Theory of Tax Reform," CEPR Discussion Papers 10922, C.E.P.R. Discussion Papers.
    518. Alessandro Spiganti, 2020. "Inequality of opportunity, inequality of effort, and innovation," Economics Working Papers MWP 2020/02, European University Institute.
    519. David Horan, 2019. "A New Approach to Partnerships for SDG Transformations," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
    520. Narayana R Kocherlakota, 2005. "Advances in Dynamic Optimal Taxation," Levine's Bibliography 784828000000000518, UCLA Department of Economics.
    521. Momi Dahan, 2021. "Social Construction and the Progressivity of Local Tax Relief," CESifo Working Paper Series 9277, CESifo.
    522. Jenny Simon, 2014. "The Role of Imperfect Financial Markets for Social Redistribution," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(04), pages 32-37, January.
    523. Serge-Christophe Kolm, 2006. "Liberté, justice et efficacité : distribution, impôts et transferts optimaux," Revue économique, Presses de Sciences-Po, vol. 57(1), pages 55-84.
    524. Dirk Krueger & Fabrizio Perri, 2009. "Public versus Private Risk Sharing," NBER Working Papers 15582, National Bureau of Economic Research, Inc.
    525. Thomas Aronsson & Spencer Bastani & Khayyam Tayibov, 2021. "Social Exclusion and Optimal Redistribution," CESifo Working Paper Series 9448, CESifo.
    526. François Legendre, 2019. "The Emergence and Consolidation of Microsimulation Methods in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 510-511-5, pages 201-217.
    527. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    528. Lockwood, Benjamin B. & Weinzierl, Matthew, 2016. "Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
    529. Sandro Ambuehl & B. Douglas Bernheim & Annamaria Lusardi, 2014. "Evaluating Deliberative Competence: A Simple Method with an Application to Financial Choice," NBER Working Papers 20618, National Bureau of Economic Research, Inc.
    530. Dabla-Norris, Era & Lima, Frederico, 2023. "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, vol. 153(C).
    531. Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
    532. Bengt-Arne Wickström, 1984. "Economic justice and economic power: An inquiry into distributive justice and political stability," Public Choice, Springer, vol. 43(3), pages 225-249, January.
    533. Nora Lustig & Jon Jellema & Valentina Martinez Pabon, 2021. "Are Budget Neutral Income Floors Fiscally Viable in Sub-Saharan Africa?," Working Papers 588, Center for Global Development.
    534. Hans Gersbach & Hans Haller & Hideo Konishi, 2013. "Household Formation and Markets," Boston College Working Papers in Economics 821, Boston College Department of Economics, revised 01 Nov 2016.
    535. Kemper W. Moreland, 2019. "Income inequality, utility, and optimal income taxation," Economics Bulletin, AccessEcon, vol. 39(1), pages 656-661.
    536. Hirofumi Takikawa, 2023. "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers e189, Tokyo Center for Economic Research.
    537. Richard J. Arnott & Joseph E. Stiglitz, 1983. "Moral Hazard and Optimal Commodity Taxation," NBER Working Papers 1154, National Bureau of Economic Research, Inc.
    538. Dirk Krueger, 2006. "Public Insurance against Idiosyncratic and Aggregate Risk: The Case of Social Security and Progressive Income Taxation," CESifo Economic Studies, CESifo Group, vol. 52(4), pages 587-620, December.
    539. Lohse, Tim & Lutz, Peter F. & Thomann, Christian, 2011. "Investments in the Human Capital of the Socially Disadvantaged Children - Effects on Redistribution," Hannover Economic Papers (HEP) dp-484, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    540. Jason E. Taylor & Jerry L. Taylor, 2014. "Marginal Tax Rates and U.S. Growth: Flaws in the 2012 CRS Study," Cato Journal, Cato Journal, Cato Institute, vol. 34(1), pages 33-46, Winter.
    541. Dr Justin van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," National Institute of Economic and Social Research (NIESR) Discussion Papers 229, National Institute of Economic and Social Research.
    542. Vicky Barham & Rose Anne Devlin & Olga Milliken, 2016. "Genetic Health Risks: The Case for Universal Public Health Insurance," Working Papers 1605E, University of Ottawa, Department of Economics.
    543. Eddy Zanoutene, 2023. "Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation," Post-Print hal-03891225, HAL.
    544. Lin William Cong & Ye Li & Neng Wang, 2020. "Tokenomics: Dynamic Adoption and Valuation," NBER Working Papers 27222, National Bureau of Economic Research, Inc.
    545. Rochet, Jean-Charles & Biais, Bruno, 2023. "Taxing Financial Transactions: A Mirrleesian Approach," TSE Working Papers 23-1413, Toulouse School of Economics (TSE).
    546. Gong, Liutang & Zou, Heng-fu, 2002. "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government," Journal of Economic Dynamics and Control, Elsevier, vol. 26(12), pages 1975-2003, October.
    547. David K. Levine, 2020. "Radical Markets by Eric Posner and E. Glen Weyl: A Review Essay," Journal of Economic Literature, American Economic Association, vol. 58(2), pages 471-487, June.
    548. Aronsson, Thomas & Blomquist, Sören, 2004. "Redistribution and Provision of Public Goods in an Economic Federation," Umeå Economic Studies 636, Umeå University, Department of Economics.
    549. Laurence Jacquet, 2014. "Tagging and redistributive taxation with imperfect disability monitoring," Post-Print hal-02979716, HAL.
    550. Kesternich, Iris & Schumacher, Heiner & Siflinger, Bettina & Schwarz, Stefan, 2021. "Money or meaning? Labor supply responses to work meaning of employed and unemployed individuals," European Economic Review, Elsevier, vol. 137(C).
    551. Roxana Gutiérrez-Romero, 2020. "Inequality affects long-run growth: Cross-industry, cross-country evidence," Working Papers 102, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.
    552. Geoffroy de Clippel, 2010. "Copmment on Egalitarianism under Incomplete Information," Working Papers 2010-4, Brown University, Department of Economics.
    553. Kanbur, Ravi & Lustig, Nora, 1999. "Why is Inequality Back on the Agenda?," Working Papers 127690, Cornell University, Department of Applied Economics and Management.
    554. François Bourguignon & Amadéo Spadaro, 2005. "Tax-benefit revealed social preferences," PSE Working Papers halshs-00590779, HAL.
    555. Laurence Jacquet & Etienne Lehmann, 2017. "Optimal income taxation with composition effects," TEPP Working Paper 2017-04, TEPP.
    556. Andersson, Camilla & Bezabih, Mintewab & Mannberg, Andrea, 2015. "The Ethiopian Commodity Exchange and spatial price dispersion," GlobalFood Discussion Papers 209963, Georg-August-Universitaet Goettingen, GlobalFood, Department of Agricultural Economics and Rural Development.
    557. Aghion, Philippe & Bolton, Patrick, 1992. "Distribution and growth in models of imperfect capital markets," European Economic Review, Elsevier, vol. 36(2-3), pages 603-611, April.
    558. Hans Peter Gruner & Giacomo Corneo, 2000. "Social Limits to Redistribution," American Economic Review, American Economic Association, vol. 90(5), pages 1491-1507, December.
    559. Marrero,Gustavo Alberto & Rodríguez,Juan Gabriel & Van Der Weide,Roy, 2021. "Does Race and Gender Inequality Impact Income Growth ?," Policy Research Working Paper Series 9865, The World Bank.
    560. Fisman, Raymond & Gladstone, Keith & Kuziemko, Ilyana & Naidu, Suresh, 2020. "Do Americans want to tax wealth? Evidence from online surveys," Journal of Public Economics, Elsevier, vol. 188(C).
    561. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
    562. Juan Miguel Gallego, 2004. "Optimal income taxation with single and couple households," Revista de Economía del Rosario, Universidad del Rosario, December.
    563. Bierbrauer, Felix & Sahm, Marco, 2010. "Optimal democratic mechanisms for taxation and public good provision," Journal of Public Economics, Elsevier, vol. 94(7-8), pages 453-466, August.
    564. Frédéric Koessler & David Martimort, 2012. "Optimal Delegation with Multi-dimensional Decisions," Post-Print halshs-00754576, HAL.
    565. Ted Temzelides & Cyril Monnet & Thor Koeppl, 2007. "Mechanism design and Payments," 2007 Meeting Papers 23, Society for Economic Dynamics.
    566. P. Herings & Arkadi Predtetchinski, 2015. "Procedural fairness and redistributive proportional tax," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 59(2), pages 333-354, June.
    567. Razin, A. & Sadka, E. & Swagel, P., 1998. "Tax Burden and Migration: a Political Economy Theory and Evidence," Papers 15-98, Tel Aviv.
    568. Tomer Blumkin & Leif Danziger, 2014. "Deserving Poor and the Desirability of Minimum Wage Rules," CESifo Working Paper Series 4721, CESifo.
    569. Armenter, Roc & Mertens, Thomas M., 2013. "Fraud deterrence in dynamic Mirrleesian economies," Journal of Monetary Economics, Elsevier, vol. 60(2), pages 139-151.
    570. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006. "Redistributive Taxation Under Ethical Behaviour," Cahiers de recherche 0604, CIRPEE.
    571. Casarico, Alessandra & Micheletto, Luca & Sommacal, Alessandro, 2011. "Intergenerational transmission of skills during childhood and optimal public policy," Working Paper Series, Center for Fiscal Studies 2011:3, Uppsala University, Department of Economics.
    572. GABSZEWICZ, Jean & GRAZZINI, Lisa, 1998. "Taxing market power," LIDAM Discussion Papers CORE 1998048, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    573. Florian Scheuer & Casey Rothschild, 2012. "Redistributive Taxation in a Roy Model," 2012 Meeting Papers 395, Society for Economic Dynamics.
    574. Kevin Spiritus & Robin Boadway, 2017. "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," CESifo Working Paper Series 6297, CESifo.
    575. Klenert, David & Mattauch, Linus & Combet, Emmanuel & Edenhofer, Ottmar & Hepburn, Cameron & Rafaty, Ryan & Stern, Nicholas, 2017. "Making Carbon Pricing Work," MPRA Paper 80943, University Library of Munich, Germany.
    576. David Horan, 2019. "Compensation strategies to enact new governance frameworks for SDG transformations," Public Sector Economics, Institute of Public Finance, vol. 43(4), pages 375-400.
    577. Steven P. Cassou & Arantza Gorostiaga, 2009. "Optimal Fiscal Policy in a Multisector Model: The Price Consequences of Government Spending," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 177-201, April.
    578. Jonathan Pincus, 2013. "The Power to Tax, 33 Years Later," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 20(2), pages 89-104.
    579. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers hal-02876987, HAL.
    580. Yunker, James A., 2016. "Economic inequality and optimal redistribution: A theoretical and empirical analysis," Journal of Policy Modeling, Elsevier, vol. 38(3), pages 528-552.
    581. Rafael Aigner, 2014. "Environmental Taxation and Redistribution Concerns," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(2), pages 249-277, June.
    582. Robert E. Hall, 1999. "Aggregate Job Destruction and Inventory Liquidation," NBER Working Papers 6912, National Bureau of Economic Research, Inc.
    583. Xiaobing Wang & Jenifer Piesse, 2009. "Welfare Effects of Regressive Taxation and Subsidies in China," Global Development Institute Working Paper Series 10809, GDI, The University of Manchester.
    584. Andrés Rodríguez-Pose & Vassilis Tselios, 2010. "Inequalities in income and education and regional economic growth in western Europe," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 44(2), pages 349-375, April.
    585. Nir Dagan & Roberto Serrano & Oscar Volij, 1999. "Feasible Implementation of Taxation Methods," Economic theory and game theory 009, Nir Dagan.
    586. Jang-Ting Guo & Alan Krause, 2017. "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Discussion Papers 17/09, Department of Economics, University of York.
    587. Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018. "Inequality reducing properties of progressive income tax schedules: the case of endogenous income," Theoretical Economics, Econometric Society, vol. 13(1), January.
    588. Brett, Craig & Weymark, John A., 2003. "Financing education using optimal redistributive taxation," Journal of Public Economics, Elsevier, vol. 87(11), pages 2549-2569, October.
    589. Mostapha Diss & Clinton Gubong Gassi & Issofa Moyouwou, 2023. "Social acceptability and the majoritarian compromise rule," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 61(3), pages 489-510, October.
    590. Robert J. Gary‐bobo & Alain Trannoy, 2015. "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," Post-Print hal-03572114, HAL.
    591. L. Jacquet & D. Van De Gaer, 2009. "A comparison of optimal tax policies when compensation or responsibility matter," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/615, Ghent University, Faculty of Economics and Business Administration.
    592. Casey B. Mulligan, 2009. "Means-Tested Mortgage Modification: Homes Saved or Income Destroyed?," NBER Working Papers 15281, National Bureau of Economic Research, Inc.
    593. Manuel Amador & Ivan Werning & George-Marios Angeletos, 2003. "Commitment Vs. Flexibility," NBER Working Papers 10151, National Bureau of Economic Research, Inc.
    594. Mario TURCO, 2015. "The Management of the Financial Collapse of Local Bodies and its Economic-Territorial Effects: The Case of the Municipality of Taranto," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 6-26, Decembre.
    595. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," NBER Working Papers 19075, National Bureau of Economic Research, Inc.
    596. David S. Lee & Emmanuel Saez, 2008. "Optimal Minimum Wage Policy in Competitive Labor Markets," Working Papers 1105, Princeton University, Department of Economics, Industrial Relations Section..
    597. David R. Henderson, 1989. "Are We All Supply‐Siders Now?," Contemporary Economic Policy, Western Economic Association International, vol. 7(4), pages 116-128, October.
    598. Robert A. J. Dur & Coenraad N. Teulings, 2001. "Education and Efficient Redistribution," CESifo Working Paper Series 592, CESifo.
    599. Martin Hellwig, 2015. "Financial Stability and Monetary Policy," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_10, Max Planck Institute for Research on Collective Goods.
    600. Marek Kapicka, 2015. "Pareto Efficient Taxation with Learning by Doing," 2015 Meeting Papers 619, Society for Economic Dynamics.
    601. Jong-Shin Wei & Chwen-Chi Liu, 2003. "Structure, Conduct, and Performance of Principal-Agent Models: An Overview," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 2(3), pages 177-178, December.
    602. Robert B. Wilson, 2021. "Strategic Analysis of Auctions," Econometrica, Econometric Society, vol. 89(2), pages 555-561, March.
    603. Javier Diaz-Gimenez & Josep Pijoan-Mas, 2006. "Flat Tax Reforms in the U.S.: a Boon for the Income Poor," Computing in Economics and Finance 2006 400, Society for Computational Economics.
    604. Bisin, Alberto & Rampini, Adriano A., 2006. "Markets as beneficial constraints on the government," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 601-629, May.
    605. Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, C.E.P.R. Discussion Papers.
    606. Yunmin Chen & YiLi Chien & Michael T. Owyang, 2015. "Individual and Aggregate Constrained Efficient Intertemporal Wedges in Dynamic Mirrleesian Economies," Working Papers 2015-43, Federal Reserve Bank of St. Louis.
    607. Lohse Tim, 2009. "Redistributional Consequences of Decentralizing the Tax-Transfer Scheme," Review of Economics, De Gruyter, vol. 60(2), pages 168-180, August.
    608. Vincenzo Lombardo, 2008. "Income distribution and Growth: A Critical Survey," Working Papers 11_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    609. John Creedy, 2008. "Choosing the tax rate in a linear income tax structure," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 11(3), pages 257-276.
    610. University of Notre Dame & Christopher Waller, 2008. "Dynamic Taxation, Private Information and Money," 2008 Meeting Papers 896, Society for Economic Dynamics.
    611. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2008. "Incorporating Affirmative Action into the Welfare State," Foerder Institute for Economic Research Working Papers 275709, Tel-Aviv University > Foerder Institute for Economic Research.
    612. Blomquist, Sören & Christiansen, Vidar, 1997. "Price Subsidies versus Public Provision," Working Paper Series 1997:12, Uppsala University, Department of Economics.
    613. David Klenert & Gregor Schwerhoff & Ottmar Edenhofer & Linus Mattauch, 2018. "Environmental Taxation, Inequality and Engel’s Law: The Double Dividend of Redistribution," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 71(3), pages 605-624, November.
    614. Simula, Laurent & Trannoy, Alain, 2010. "Optimal income tax under the threat of migration by top-income earners," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 163-173, February.
    615. Bertola, Giuseppe & Koeniger, Winfried, 2014. "Hidden Insurance in a Moral Hazard Economy," CEPR Discussion Papers 9864, C.E.P.R. Discussion Papers.
    616. Bartling Björn & Grieder Manuel & Zehnder Christian, 2014. "Does competition justify inequality?," ECON - Working Papers 158, Department of Economics - University of Zurich, revised Nov 2015.
    617. Ruiz del Portal, X., 2009. "A general principal-agent setting with non-differentiable mechanisms: Some examples," Mathematical Social Sciences, Elsevier, vol. 57(2), pages 262-278, March.
    618. John Creedy, 2015. "The elasticity of taxable income, welfare changes and optimal tax rates," New Zealand Economic Papers, Taylor & Francis Journals, vol. 49(3), pages 227-248, August.
    619. Hans Gersbach & Stephan Imhof & Oriol Tejada, 2021. "Channeling the final say in politics: a simple mechanism," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 71(1), pages 151-183, February.
    620. Xiaowei Hu & Peng Li, 2021. "Relief and Stimulus in A Cross-sector Multi-product Scarce Resource Supply Chain Network," Papers 2101.09373, arXiv.org, revised Nov 2022.
    621. Grusky, David & Kanbur, Ravi, 2004. "CONCEPTUAL FERMENT IN POVERTY AND INEQUALITY: The View from Economics and Sociology," Working Papers 127149, Cornell University, Department of Applied Economics and Management.
    622. Felix Bierbrauer, 2010. "An incomplete contracts perspective on the provision and pricing of excludable public goods," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_01, Max Planck Institute for Research on Collective Goods.
    623. Tomer Blumkin & Efraim Sadka & Yoram Margalioth, 2008. "The Role of Stigma in the Design of Welfare Programs," Working Papers 0806, Ben-Gurion University of the Negev, Department of Economics.
    624. Thomas Gaube, 2005. "Public Investment and Income Taxation: Redistribution vs. Productive Performance," Journal of Economics, Springer, vol. 86(1), pages 1-18, October.
    625. Brito, D.L. & Hamilton, J.H. & Slutsky, S.M. & Stiglitz, J.E., 1989. "Randomization In Optimal Income Tax Schedules," Papers 89-6, Florida - College of Business Administration.
    626. Marek Kapicka, 2006. "The Dynamics of Optimal Taxation when Human Capital is Endogenous," 2006 Meeting Papers 349, Society for Economic Dynamics.
    627. Biais, Bruno & Mariotti, Thomas, 2002. "Strategic Liquidity Supply and Security Design," CEPR Discussion Papers 3369, C.E.P.R. Discussion Papers.
    628. Michael Mitsopoulos, 2017. "Overtaxation of Private Sector Salaried Employment as a Key Impediment to the Recovery of Greece," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Dimitrios D. Thomakos & Konstantinos I. Nikolopoulos (ed.), Taxation in Crisis, chapter 12, pages 289-336, Palgrave Macmillan.
    629. Felix Bierbrauer, 2006. "Collectively Incentive Compatible Tax Systems," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_24, Max Planck Institute for Research on Collective Goods.
    630. Fahad Khalil & Jacques Lawarree, 2000. "CATCHING THE AGENT ON THE WRONG FOOT: ex post choice of monitoring," Working Papers 0006, University of Washington, Department of Economics.
    631. Guerreiro, Joao & Rebelo, Sergio & Teles, Pedro, 2020. "What is the optimal immigration policy? Migration, jobs, and welfare," Journal of Monetary Economics, Elsevier, vol. 113(C), pages 61-87.
    632. Eissa, Nada & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2008. "Evaluation of four tax reforms in the United States: Labor supply and welfare effects for single mothers," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 795-816, April.
    633. Spencer G. Lyon & Michael E. Waugh, 2018. "Redistributing the Gains From Trade Through Progressive Taxation," NBER Working Papers 24784, National Bureau of Economic Research, Inc.
    634. Bas Jacobs & A. Lans Bovenberg, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers 05-035/3, Tinbergen Institute.
    635. Giuseppe Bertola, 2014. "Labor market policies and European crises," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-11, December.
    636. Rafael Saulo Marques Ribeiro & John S. L. McCombie, Gilberto Tadeu Lima, 2017. "Does Real Exchange Rate Undervaluation Really Promote Economic Growth?," Working Papers, Department of Economics 2017_11, University of São Paulo (FEA-USP).
    637. Ng, Yew-Kwang, 2018. "Ten rules for public economic policy," Economic Analysis and Policy, Elsevier, vol. 58(C), pages 32-42.
    638. Felix FitzRoy & Jim Jin & Michael Nolan, 2023. "Higher tax and less work: reverse “Keep up with the Joneses” and rising inequality," Journal of Economics, Springer, vol. 139(3), pages 177-190, August.
    639. Cruz Echevarría, 2015. "Income tax progressivity, growth, income inequality and welfare," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 6(1), pages 43-72, March.
    640. Philippe Chone & Guy Laroque, 2010. "Negative Marginal Tax Rates and Heterogeneity," American Economic Review, American Economic Association, vol. 100(5), pages 2532-2547, December.
    641. Joseph E. Stiglitz, 2004. "Information and the Change in the Paradigm in Economics, Part 2," The American Economist, Sage Publications, vol. 48(1), pages 17-49, March.
    642. Loukas Karabarbounis & Andrea Ichino & Alberto Alesina, 2008. "Gender based Taxation," 2008 Meeting Papers 500, Society for Economic Dynamics.
    643. Wane, Waly, 2000. "The optimal income tax when poverty is a public"bad"," Policy Research Working Paper Series 2270, The World Bank.
    644. Daron Acemoglu & Michael Golosov & Aleh Tsyvinski, 2006. "Markets Versus Governments: Political Economy of Mechanisms," NBER Working Papers 12224, National Bureau of Economic Research, Inc.
    645. Mikhail Golosov & Luigi Iovino, 2021. "Social Insurance, Information Revelation, and Lack of Commitment," Journal of Political Economy, University of Chicago Press, vol. 129(9), pages 2629-2665.
    646. Jan Grobovsek, 2013. "Development Accounting with Intermediate Goods," Edinburgh School of Economics Discussion Paper Series 223, Edinburgh School of Economics, University of Edinburgh.
    647. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc.
    648. Maskin, Eric & Riley, John, 1985. "Input versus output incentive schemes," Journal of Public Economics, Elsevier, vol. 28(1), pages 1-23, October.
    649. Nicholas Lawson, 2014. "Taxing the Job Creators: Efficient Progressive Taxation with Wage Bargaining," AMSE Working Papers 1442, Aix-Marseille School of Economics, France, revised Aug 2014.
    650. Moutsopoulos, Michael & Pelagidis, Theodore, 2021. "Labor Taxation: Insights From The World Economic Forum Survey," MPRA Paper 110823, University Library of Munich, Germany.
    651. Attar, Andrea & Mariotti, Thomas & Salanié, François, 2021. "Competitive Nonlinear Pricing under Adverse Selection," TSE Working Papers 21-1201, Toulouse School of Economics (TSE), revised Aug 2022.
    652. Keister, Todd, 1998. "Money Taxes and Efficiency When Sunspots Matter," Journal of Economic Theory, Elsevier, vol. 83(1), pages 43-68, November.
    653. Aitor Calo-Blanco, 2017. "Health, responsibility and taxation with a fresh start," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 8(2), pages 177-199, June.
    654. Hamilton, Jonathan & Slutsky, Steven, 2004. "Nonlinear price discrimination with a finite number of consumers and constrained recontracting," International Journal of Industrial Organization, Elsevier, vol. 22(6), pages 737-757, June.
    655. Oscar Alfranca & Miguel-Angel Galindo, 2003. "Public expenditure, income distribution, and growth in OECD countries," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 9(2), pages 133-139, May.
    656. Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef, 2010. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," IZA Discussion Papers 5145, Institute of Labor Economics (IZA).
    657. Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
    658. Daniel M. Hungerman, 2021. "Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches," NBER Working Papers 28826, National Bureau of Economic Research, Inc.
    659. Laurence Jacquet & Etienne Lehmann & Bruno van Der Linden, 2014. "Optimal income taxation with Kalai wage bargaining and endogenous participation," Post-Print hal-02979715, HAL.
    660. Philippe Aghion & Patrick Bolton, 2003. "Incomplete Social Contracts," Journal of the European Economic Association, MIT Press, vol. 1(1), pages 38-67, March.
    661. Sören Blomquist & Vidar Christiansen, 2001. "The Role of Prices on Excludable Public Goods," CESifo Working Paper Series 536, CESifo.
    662. Daron Acemoglu, 2006. "Modeling Inefficient Institutions," NBER Working Papers 11940, National Bureau of Economic Research, Inc.
    663. David F. Bradford & Daniel N. Shaviro, 1999. "The Economics of Vouchers," NBER Working Papers 7092, National Bureau of Economic Research, Inc.
    664. Slemrod, Joel & Traxler, Christian, 2010. "Optimal observability in a linear income tax," Economics Letters, Elsevier, vol. 108(2), pages 105-108, August.
    665. Schroyen, Fred, 1997. "Pareto efficient income taxation under costly monitoring," Journal of Public Economics, Elsevier, vol. 65(3), pages 343-366, September.
    666. Mathias Kifmann, 2008. "Age‐Dependent Taxation and the Optimal Retirement Benefit Formula," German Economic Review, Verein für Socialpolitik, vol. 9(1), pages 41-64, February.
    667. Brandon Lehr, 2016. "Optimal Social Insurance for Heterogeneous Agents With Private Insurance," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 83(2), pages 301-333, June.
    668. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
    669. Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    670. Johann K. Brunner & Susanne Pech, 2011. "Optimal taxation of wealth transfers when bequests are motivated by joy of giving," Economics working papers 2011-12, Department of Economics, Johannes Kepler University Linz, Austria.
    671. Homburg, Stefan, 2000. "Compulsory savings in the welfare state," Journal of Public Economics, Elsevier, vol. 77(2), pages 233-239, August.
    672. José Alves, 2018. "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM 2018/62, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    673. Imran Rasul & Silvia Sonderegger, 2008. "The Role of the Agent's Outside Options in Principal-Agent Relationships," Bristol Economics Discussion Papers 08/605, School of Economics, University of Bristol, UK.
    674. Laurent Simula & Alain Trannoy, 2011. "Shall we Keep the Highly Skilled at Home? The Optimal Income Tax Perspective," CESifo Working Paper Series 3326, CESifo.
    675. Åsmund Sunde Valseth & Katinka Holtsmark & Bjart Holtsmark, 2019. "The costs of taxation in the presence of inequality," Discussion Papers 908, Statistics Norway, Research Department.
    676. Gervais, Martin, 2012. "On the optimality of age-dependent taxes and the progressive U.S. tax system," Journal of Economic Dynamics and Control, Elsevier, vol. 36(4), pages 682-691.
    677. Kennedy, Tom & Rae, Maria & Sheridan, Alison & Valadkhani, Abbas, 2017. "Reducing gender wage inequality increases economic prosperity for all: Insights from Australia," Economic Analysis and Policy, Elsevier, vol. 55(C), pages 14-24.
    678. Abeler, Johannes & Jäger, Simon, 2013. "Complex Tax Incentives: An Experimental Investigation," IZA Discussion Papers 7373, Institute of Labor Economics (IZA).
    679. Michael D. Grubb, 2009. "Selling to Overconfident Consumers," American Economic Review, American Economic Association, vol. 99(5), pages 1770-1807, December.
    680. Lohse Tim, 2014. "The Objections against Workfare Revised," Review of Economics, De Gruyter, vol. 65(1), pages 95-118, April.
    681. Mikhail Golosov & Aleh Tsyvinski, 2016. "The Research Agenda: Mikhail Golosov and Aleh Tsyvinski on New Dynamic Public Finance," EconomicDynamics Newsletter, Review of Economic Dynamics, vol. 17(2), November.
    682. Scheuer, Florian & Wolitzky, Alexander, 2015. "Capital Taxation under Political Constraints," CEPR Discussion Papers 10418, C.E.P.R. Discussion Papers.
    683. Mehrdad Vahabi & Philippe Batifoulier & Nicolas da Silva, 2019. "A theory of predatory welfare state and citizen welfare: the French case," Post-Print hal-02196935, HAL.
    684. Christoph SchottmÑŒller, 2019. "Welfare optimal information structures in bilateral trade," Working Paper Series in Economics 98, University of Cologne, Department of Economics.
    685. Jose Apesteguia & Miguel Ángel Ballester, 2020. "Random utility models with ordered types and domains," Economics Working Papers 1719, Department of Economics and Business, Universitat Pompeu Fabra.
    686. Kreiner, Claus Thustrup & Reck, Daniel & Skov, Peer Ebbesen, 2017. "Do Lower Minimum Wages for Young Workers Raise their Employment? Evidence from a Danish Discontinuity," CEPR Discussion Papers 12539, C.E.P.R. Discussion Papers.
    687. David E. Wildasin, 2003. "Fiscal Policy, Human Capital, and Canada-US Labor Market Integration," Public Economics 0309006, University Library of Munich, Germany.
    688. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes Abstract: This paper analyses the optimal tax policy and public provision of private goods when individuals," Working Papers 212, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    689. Axelle Ferriere & Philipp Grübener & Gaston Navarro & Oliko Vardishvili, 2023. "On the Optimal Design of Transfers and Income Tax Progressivity," Post-Print halshs-04157306, HAL.
    690. Kanbur, Ravi & Tuomala, Matti, 2010. "Relativity, Inequality And Optimal Nonlinear Income Taxation," Working Papers 126958, Cornell University, Department of Applied Economics and Management.
    691. Gavrel, Frédéric & Rebiere, Therese, 2015. "On the Equilibrium and Welfare Consequences of 'Keeping up with the Joneses'," IZA Discussion Papers 9056, Institute of Labor Economics (IZA).
    692. Koichiro Ito, 2012. "Do Consumers Respond to Marginal or Average Price? Evidence from Nonlinear Electricity Pricing," NBER Working Papers 18533, National Bureau of Economic Research, Inc.
    693. Yutaka Suzuki, 2021. "Collusion, Shading, and Optimal Organization Design in a Three-tier Agency Model with a Continuum of Types," Annals of Economics and Finance, Society for AEF, vol. 22(2), pages 317-365, November.
    694. Jonathan Heathcote & Hitoshi Tsujiyama, 2015. "Optimal Income Taxation: Mirrlees Meets Ramsey," Staff Report 507, Federal Reserve Bank of Minneapolis.
    695. Faynzilberg, Peter S. & Kumar, Praveen, 1997. "Optimal Contracting of Separable Production Technologies," Games and Economic Behavior, Elsevier, vol. 21(1-2), pages 15-39, October.
    696. Blomquist, Sören & Christiansen, Vidar, 2004. "Taxation and Heterogeneous Preferences," Working Paper Series 2004:9, Uppsala University, Department of Economics.
    697. Viktor P. Ivanitsky & Dmitry N. Gabyshev & Larisa D. Zubkova, 2019. "Individual income tax: New opportunities for management," Upravlenets, Ural State University of Economics, vol. 10(5), pages 41-51, October.
    698. Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," SciencePo Working papers Main hal-03554224, HAL.
    699. Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 38, National Bureau of Economic Research, Inc.
    700. Schmitz, Patrick W. & Hoppe-Fischer, Eva, 2013. "Do Sellers Offer Menus of Contracts to Separate Buyer Types? An Experimental Test of Adverse Selection Theory," CEPR Discussion Papers 9510, C.E.P.R. Discussion Papers.
    701. François Joseph Cabral, 2009. "La stratégie de croissance accélérée du Sénégal est t-elle pro-pauvre," Cahiers de recherche 09-05, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 01 Jun 2009.
    702. Kristoffer Berg & Paolo Giovanni Piacquadio, 2020. "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series 8505, CESifo.
    703. Aart Gerritsen & Bas Jacobs, 2016. "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Tinbergen Institute Discussion Papers 16-100/VI, Tinbergen Institute.
    704. Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
    705. Riccarda Longaretti, 2002. "Distribuzione della ricchezza e crescita quando i mercati dei capitali sono imperfetti. Una rassegna della letteratura recente," Working Papers 44, University of Milano-Bicocca, Department of Economics, revised Feb 2002.
    706. Eric Maskin, 2004. "Jean-Jacques Laffont: A Look Back," Economics Working Papers 0043, Institute for Advanced Study, School of Social Science.
    707. Jenny Simon, 2011. "Financial Markets as a Commitment Device for the Government," 2011 Meeting Papers 447, Society for Economic Dynamics.
    708. Roman Arjona & Maxime Ladaique, 2003. "Mark Pearson Growth, Inequality and Social Protection," Canadian Public Policy, University of Toronto Press, vol. 29(s1), pages 119-140, January.
    709. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February.
    710. Louis Kaplow, 2019. "Market Power and Income Taxation," NBER Working Papers 25578, National Bureau of Economic Research, Inc.
    711. Ghazala Azmat & Marc Möller, 2018. "The Distribution of Talent Across Contests," Economic Journal, Royal Economic Society, vol. 128(609), pages 471-509, March.
    712. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
    713. Delphin Kamanda Espoir & Nicholas Ngepah, 2021. "Income distribution and total factor productivity: a cross-country panel cointegration analysis," International Economics and Economic Policy, Springer, vol. 18(4), pages 661-698, October.
    714. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
    715. Clément Fontan & François Claveau & Peter Dietsch, 2016. "Central banking and inequalities," Politics, Philosophy & Economics, , vol. 15(4), pages 319-357, November.
    716. Carmen Camacho & Hye-Jin Cho, 2020. "Sorting in Credit Rationing: An Elementary Survey," PSE Working Papers halshs-03030433, HAL.
    717. Jan Pavel & Leoš Vítek, 2015. "Vyvolané náklady daňového systému v ČR [Compliance Costs of the Czech Tax System]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(3), pages 317-330.
    718. Michael MITSOPOULOS & Theodore PELAGIDIS, 2021. "Labor Taxation And Investment In Developed Countries. The Impact On Employment," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 13-31, June.
    719. Robin Boadway & Katherine Cuff, 2016. "Optimal Unemployment Insurance And Redistribution," Working Paper 1375, Economics Department, Queen's University.
    720. Banerjee, Simanti & de Vries, Frans P. & Hanley, Nick & van Soest, Daan, 2013. "The Impact of Information Provision on Agglomeration Bonus Performance: An Experimental Study on Local Networks," SIRE Discussion Papers 2013-123, Scottish Institute for Research in Economics (SIRE).
    721. Charles F. Manski, 2014. "Identification of income–leisure preferences and evaluation of income tax policy," Quantitative Economics, Econometric Society, vol. 5, pages 145-174, March.
    722. J. C. Parra & M. Huggett, 2005. "Quantifying the Inefficiency of the US Social Security System," Computing in Economics and Finance 2005 70, Society for Computational Economics.
    723. Alan Krause, 2009. "Education and Taxation Policies in the Presence of Countervailing Incentives," Economica, London School of Economics and Political Science, vol. 76(302), pages 387-399, April.
    724. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo.
    725. José Alves, 2021. "The Sinful Side of Taxation: Is it Possible to Satisfy the Government Hunger for Revenues While Promoting Economic Growth?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 85-109, June.
    726. Frank Kupferschmidt & Berthold U. Wigger, 2006. "Öffentliche versus private Finanzierung der Hochschulbildung: Effizienz‐ und Verteilungsaspekte," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(2), pages 285-307, May.
    727. Zou, L., 1991. "The target-incentive system vs. the price-incentive system under adverse selection and the ratchet effect," Other publications TiSEM fd7efcb1-2cf3-42e0-b6a4-f, Tilburg University, School of Economics and Management.
    728. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
    729. Pierre Fortin & George A. Akerlof & William T. Dickens & George L. Perry, 2002. "Inflation and Unemployment in the U.S. and Canada: A Common Framework," Cahiers de recherche du Département des sciences économiques, UQAM 20-16, Université du Québec à Montréal, Département des sciences économiques.
    730. Gemmo, Irina & Kubitza, Christian & Rothschild, Casey, 2020. "Constrained efficient equilibria in selection markets with continuous types," Journal of Public Economics, Elsevier, vol. 190(C).
    731. Uwe Dulleck & Rudolf Kerschbamer & Alexander Konovalov, 2014. "Too much or too little? Price-discrimination in a market for credence goods," Working Papers 2014-13, Faculty of Economics and Statistics, Universität Innsbruck.
    732. Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017. "Optimal taxation under different concepts of justness," Discussion Papers 2017/26, Free University Berlin, School of Business & Economics.
    733. Stanley L. Winer & George Tridimas & Walter Hettich, 2007. "Social Welfare and Collective Goods Coercion in Public Economics," Carleton Economic Papers 07-03, Carleton University, Department of Economics.
    734. Emmanuel Saez, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 68(1), pages 205-229.
    735. Charles F. Manski, 2005. "Search Profiling with Partial Knowledge of Deterrence," NBER Working Papers 11848, National Bureau of Economic Research, Inc.
    736. Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
    737. Gaurav Datt & Ranjan Ray & Christopher Teh, 2022. "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, vol. 63(1), pages 141-178, July.
    738. Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
    739. Mark Huggett & Jaun Carlos Parra, 2006. "quantifying the inefficiency of the US social insurance system," 2006 Meeting Papers 55, Society for Economic Dynamics.
    740. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers W05/14, Institute for Fiscal Studies.
    741. Garon, Jean-Denis & Paquet, Alain, 2017. "Les enjeux d'efficience et la fiscalité," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 297-337, Septembre.
    742. Roumasset, James, 1978. "The new institutional economics and agricultural organization," MPRA Paper 13175, University Library of Munich, Germany.
    743. Stefanie Stantcheva, 2017. "Optimal Taxation and Human Capital Policies over the Life Cycle," Journal of Political Economy, University of Chicago Press, vol. 125(6), pages 1931-1990.
    744. Jonas Loebbing, 2020. "Redistributive Income Taxation with Directed Technical Change," CESifo Working Paper Series 8743, CESifo.
    745. Nicholas Stern, 2013. "Ethics, equity and the economics of climate change. Paper 2: Economics and Politics," GRI Working Papers 84b, Grantham Research Institute on Climate Change and the Environment.
    746. Fan, Simon & Pang, Yu & Pestieau, Pierre, 2019. "A model of the optimal allocation of government expenditures," LIDAM Reprints CORE 3084, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    747. Razin, A. & Sadka, E., 1992. "Resisting Migration: Wage Rigidity and Income Redistribution," Papers 28-94, Tel Aviv.
    748. Jose Apesteguia & Miguel A. Ballester, 2016. "Single-crossing random utility models," Economics Working Papers 1515, Department of Economics and Business, Universitat Pompeu Fabra.
    749. Georg Meran & Christian von Hirschhausen, 2014. "Increasing Block Tariffs in the Water Sector: An Interpretation in Terms of Social Preferences," Discussion Papers of DIW Berlin 1434, DIW Berlin, German Institute for Economic Research.
    750. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    751. Bester, Helmut & Krähmer, Daniel, 2013. "Exit Options and the Allocation of Authority," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 401, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    752. Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-bunching at kinks and notches in cash transfers in the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1329-1352, December.
    753. Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
    754. Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2008. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," CESifo Working Paper Series 2303, CESifo.
    755. Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2022. "Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 362-377.
    756. Gerald Kramer, 1983. "Is there a demand for progressivity?," Public Choice, Springer, vol. 41(1), pages 223-228, January.
    757. Robert McCann & Maxim Trokhimtchouk, 2010. "Optimal partition of a large labor force into working pairs," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 42(2), pages 375-395, February.
    758. Samuel G. Hanson & David S. Scharfstein & Adi Sunderam, 2016. "Fiscal Risk and the Portfolio of Government Programs," NBER Working Papers 22763, National Bureau of Economic Research, Inc.
    759. Gian Maria Tomat, 2018. "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 433-462, August.
    760. Dur, Robert & Teulings, Coen, 2003. "Are education subsides an efficient redistributive device?," LSE Research Online Documents on Economics 19493, London School of Economics and Political Science, LSE Library.
    761. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
    762. PIASER, Gwenaël, 2003. "Labor mobility and income tax competition," LIDAM Discussion Papers CORE 2003006, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    763. Soren Blomquist & Anil Kumar & Che-Yuan Liang, 2019. "On Bunching and Identi?cation of the Taxable Income Elasticity," CeMMAP working papers CWP53/19, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    764. Manitra A. Rakotoarisoa, 2016. "Trade with Endogenous Market Power Under Asymmetric and Incomplete Information," Journal of Industry, Competition and Trade, Springer, vol. 16(4), pages 423-440, December.
    765. Hansen, Emanuel, 2021. "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Journal of Public Economics, Elsevier, vol. 195(C).
    766. Ashley Cooper Craig, 2018. "Optimal Income Taxation with Spillovers from Employer Learning," 2018 Papers pcr186, Job Market Papers.
    767. Levon Barseghyan & Francesca Molinari & Matthew Thirkettle, 2020. "Discrete choice under risk with limited consideration," CeMMAP working papers CWP28/20, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    768. Napel, Stefan, 2014. "A Pareto Efficiency Rationale for the Welfare State," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100496, Verein für Socialpolitik / German Economic Association.
    769. Teresa Famulska & Jan Kaczmarzyk & Malgorzata Grzaba, 2021. "The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 165-185.
    770. Figalli, Alessio & Kim, Young-Heon & McCann, Robert J., 2011. "When is multidimensional screening a convex program?," Journal of Economic Theory, Elsevier, vol. 146(2), pages 454-478, March.
    771. Croushore, Dean, 1996. "Ricardian Equivalence with Wage-Rate Uncertainty," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 28(3), pages 279-293, August.
    772. Loukas Karabarbounis, 2011. "One Dollar, One Vote," Economic Journal, Royal Economic Society, vol. 121(553), pages 621-651, June.
    773. Johann K. Brunner & Susanne Pech, 2010. "Optimum Taxation of Bequests in a Model with Initial Wealth," CESifo Working Paper Series 2977, CESifo.
    774. He, Haoran & Wu, Keyu, 2016. "Choice set, relative income, and inequity aversion: An experimental investigation," Journal of Economic Psychology, Elsevier, vol. 54(C), pages 177-193.
    775. Dhillon, A. & Perroni, C. & Scharf, K.A., 1997. "Implementing Tax Coordination," The Warwick Economics Research Paper Series (TWERPS) 501, University of Warwick, Department of Economics.
    776. Blomqvist, Ake, 1997. "Optimal non-linear health insurance," Journal of Health Economics, Elsevier, vol. 16(3), pages 303-321, June.
    777. Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
    778. Alvin E. Roth & Robert B. Wilson, 2019. "How Market Design Emerged from Game Theory: A Mutual Interview," Journal of Economic Perspectives, American Economic Association, vol. 33(3), pages 118-143, Summer.
    779. Carlo Beretta, 2016. "Variazioni neoclassiche," QUADERNI DI ECONOMIA DEL LAVORO, FrancoAngeli Editore, vol. 2016(106), pages 101-119.
    780. Bierbrauer, Felix, 2006. "Optimal Income Taxation and Public Good Provision in a Two-Class Economy," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 97, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    781. Laurent Simula & Alain Trannoy, 2006. "L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises," Revue économique, Presses de Sciences-Po, vol. 57(3), pages 517-527.
    782. Dirk Niepelt, 2004. "Tax Smoothing versus Tax Shifting," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(1), pages 27-51, January.
    783. Shinichi Nishiyama & Kent Smetters, 2003. "Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy," NBER Working Papers 9492, National Bureau of Economic Research, Inc.
    784. Berliant, Marcus & Gouveia, Miguel, 2022. "On the Political Economy of Nonlinear Income Taxation," MPRA Paper 113140, University Library of Munich, Germany.
    785. Ueng, Zen-Fu & Yang, C.C., 2005. "Extracting consumer information rent by delaying the delivery of goods/services," Economics Letters, Elsevier, vol. 87(1), pages 103-108, April.
    786. Sillamaa, M. A., 1999. "How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate," Journal of Public Economics, Elsevier, vol. 73(1), pages 125-134, July.
    787. Abatemarco, Antonio, 2016. "Doing Rawls justice: Evidence from the PSID," Economics Discussion Papers 2016-38, Kiel Institute for the World Economy (IfW Kiel).
    788. Simona GRASSI, 2006. "On the characteristics of a mixed system of provision of a private good. An application to health care," Departmental Working Papers 2006-14, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    789. Narayana Kocherlakota, 2003. "EconomicDynamics Interviews Narayana Kocherlakota," EconomicDynamics Newsletter, Review of Economic Dynamics, vol. 4(2), April.
    790. Dam, Tien Thanh & Ta, Thuy Anh & Mai, Tien, 2023. "Robust maximum capture facility location under random utility maximization models," European Journal of Operational Research, Elsevier, vol. 310(3), pages 1128-1150.
    791. Marco Battaglini & Stephen Coate, 2003. "Pareto Efficient Income Taxation with Stochastic Abilities," NBER Working Papers 10119, National Bureau of Economic Research, Inc.
    792. Svetlana Pashchenko & Ponpoje Porapakkarm, 2019. "Reducing Medical Spending of the Publicly Insured: The Case for a Cash-out Option," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 390-426, August.
    793. Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.
    794. Been-Lo Chen & Fei-Chi Liang, 2023. "Online Appendix to "Optimal Taxation in the Life Cycle with Human Capital Investment"," Online Appendices 22-128, Review of Economic Dynamics.
    795. Illoong Kwon, 2024. "Income Assistance and Aggregate Disposable Income," Korean Economic Review, Korean Economic Association, vol. 40, pages 195-218.
    796. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    797. Bovenberg, Lans & Boone, Jan, 2002. "The Optimal Taxation of Unskilled Labour with Job Search and Social Assistance," CEPR Discussion Papers 3446, C.E.P.R. Discussion Papers.
    798. Ruud de Mooij, 2007. "Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off," CPB Discussion Paper 88, CPB Netherlands Bureau for Economic Policy Analysis.
    799. Pierre-Andr'e Chiappori & Robert McCann & Brendan Pass, 2016. "Multidimensional matching," Papers 1604.05771, arXiv.org.
    800. Gomes, Renato & Lozachmeur, Jean-Marie & Pavan, Alessandro, 2017. "Differential Taxation and Occupational Choice," TSE Working Papers 17-773, Toulouse School of Economics (TSE).
    801. Robin Boadway & Pierre Pestieau, 2006. "Tagging and redistributive taxation," Annals of Economics and Statistics, GENES, issue 83-84, pages 123-147.
    802. Egger, Peter & Nigai, Sergey & Strecker, Nora, 2016. "The Taxing Deed of Globalization," CEPR Discussion Papers 11259, C.E.P.R. Discussion Papers.
    803. Grancini, Stefano, 2021. "Risk Aversion and Fiscal Consolidation Programs," MPRA Paper 105500, University Library of Munich, Germany.
    804. Nikolai Hoberg & Stefan Baumgärtner, 2011. "Irreversibility, ignorance, and the intergenerational equity-efficiency trade-off," Working Paper Series in Economics 198, University of Lüneburg, Institute of Economics.
    805. MANIQUET, François, 2014. "Social ordering functions," LIDAM Discussion Papers CORE 2014051, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    806. Agathe Rouaix & Charles Figuières & Marc Willinger, 2013. "The trade-off between welfare and equality in a public good experiment," Working Papers 13-03, LAMETA, Universtiy of Montpellier, revised Feb 2013.
    807. Peter Diamond & Johannes Spinnewijn, 2011. "Capital Income Taxes with Heterogeneous Discount Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
    808. Aronsson, Thomas & Löfgren, Karl-Gustaf, 2007. "Welfare Theory: History and Modern Results," Umeå Economic Studies 726, Umeå University, Department of Economics.
    809. Pawel Doligalski & Luis E. Rojas, 2018. "Optimal Redistribution with a Shadow Economy," Bristol Economics Discussion Papers 18/695, School of Economics, University of Bristol, UK.
    810. Kennedy, Tom & Smyth, Russell & Valadkhani, Abbas & Chen, George, 2017. "Does income inequality hinder economic growth? New evidence using Australian taxation statistics," Economic Modelling, Elsevier, vol. 65(C), pages 119-128.
    811. Felix Bierbrauer, 2012. "Distortionary taxation and the free-rider problem," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 732-752, October.
    812. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    813. Hisahiro Naito, 2003. "Atkinson and Stiglitz Theorem with Endogenous Human Capital Accumulation," ISER Discussion Paper 0596, Institute of Social and Economic Research, Osaka University.
    814. Saez, Emmanuel, 2002. "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes," Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
    815. Marie‐Louise Leroux & Pierre Pestieau, 2023. "Age‐ and health‐related non‐linear inheritance taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 897-912, August.
    816. Casey B. Mulligan, 2008. "A Depressing Scenario: Mortgage Debt Becomes Unemployment Insurance," NBER Working Papers 14514, National Bureau of Economic Research, Inc.
    817. M. Fleurbaey & F. Maniquet, 1999. "Optimal income taxation : An ordinal approach," THEMA Working Papers 99-43, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    818. Robin Boadway, 2010. "Efficiency and Redistribution: An Evaluative Review of Louis Kaplow's The Theory of Taxation and Public Economics," Journal of Economic Literature, American Economic Association, vol. 48(4), pages 964-979, December.
    819. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    820. Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2006. "The marginal cost of public funds: Hours of work versus labor force participation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1955-1973, November.
    821. Christian Morrisson & Philippe Cazenave, 1973. "Fonctions d'utilité interdépendantes et théorie de la redistribution en économie de production," Revue Économique, Programme National Persée, vol. 24(5), pages 725-760.
    822. Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers 14853, C.E.P.R. Discussion Papers.
    823. Yukihiro Nishimura & Pierre Pestieau, 2019. "Old age or dependence. Which social insurance?," Discussion Papers in Economics and Business 19-03, Osaka University, Graduate School of Economics.
    824. Ahmad, Ehtisham & Best, Michael, 2012. "Financing social policy in the presence of informality," LSE Research Online Documents on Economics 57964, London School of Economics and Political Science, LSE Library.
    825. Denisa M. Sologon & Philippe Kerm & Jinjing Li & Cathal O’Donoghue, 2021. "Accounting for differences in income inequality across countries: tax-benefit policy, labour market structure, returns and demographics," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 13-43, March.
    826. Emiel Maasland & Sander Onderstal, 2006. "Going, Going, Gone! A Swift Tour of Auction Theory and its Applications," De Economist, Springer, vol. 154(2), pages 197-249, June.
    827. Andre Veiga & E. Glen Weyl, 2011. "Multidimensional Heterogeneity and Platform Design," Working Papers 11-33, NET Institute, revised Nov 2011.
    828. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    829. Ndiaye, Abdoulaye, 2018. "Flexible Retirement and Optimal Taxation," MPRA Paper 102651, University Library of Munich, Germany, revised 14 Aug 2020.
    830. Jack, W., 1998. "Equilibrium in Competitive Insurance Markets with Ex Ante Adverse Slection and Ex Post Moral Hazard," Papers 340, Australian National University - Department of Economics.
    831. Laurence JACQUET, 2009. "Take it or Leave it : Optimal Transfer Programs, Monitoring and Takeup," LIDAM Discussion Papers IRES 2009003, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    832. Preston J. Miller, 1984. "Optimal income tax in a monetary economy," Working Papers 244, Federal Reserve Bank of Minneapolis.
    833. Crémer, Jacques & Khalil, Fahad & Rochet, Jean-Charles, 1996. "Strategic Information Gathering Before a Contract Is Offered," IDEI Working Papers 61, Institut d'Économie Industrielle (IDEI), Toulouse.
    834. Simonovits, András, 2004. "Optimális rugalmas nyugdíjrendszer tervezése - biztosításmatematikai semlegesség és hatékonyság [Designing benefit rules for flexible retirement: actuarial fairness versus efficiency]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1101-1112.
    835. Henry de Frahan, Lancelot & Maniquet, François, 2022. "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE 3199, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    836. Wolfram F. Richter & Kerstin Schneider, 2015. "Education: Optimal Choice and Efficient Policy," CESifo Working Paper Series 5352, CESifo.
    837. Gauthier, Stéphane & Laroque, Guy, 2009. "Separability and public finance," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1168-1174, December.
    838. Mikhail Lvovitch Dorofeev, 2022. "Interrelations between Income Inequality and Sustainable Economic Growth: Contradictions of Empirical Research and New Results," Economies, MDPI, vol. 10(2), pages 1-23, February.
    839. Costa, Carlos Eugênio da & Maestri, Lucas Jóver, 2004. "The risk-properties of human capital and the design of government policies," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 554, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    840. Bhattarai, Keshab & Trzeciakiewicz, Dawid, 2017. "Macroeconomic impacts of fiscal policy shocks in the UK: A DSGE analysis," Economic Modelling, Elsevier, vol. 61(C), pages 321-338.
    841. Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024. "Welfare-improving tax evasion," Post-Print hal-04457538, HAL.
    842. Colombino, Ugo & Islam, Nizamul, 2022. "The "Robot Economy" and Optimal Tax-Transfer Reforms," IZA Discussion Papers 15198, Institute of Labor Economics (IZA).
    843. Rockerbie, Duane & Easton, Stephen, 2017. "Risk Diversification from Revenue Sharing in a Professional Sports League: Measuring Welfare Gains," MPRA Paper 77431, University Library of Munich, Germany.
    844. Yiqing Xing & Anqi Li, 2014. "Simple Labor Income Tax Systems with Endogenous Employment Contracts," 2014 Meeting Papers 866, Society for Economic Dynamics.
    845. Andersson, Tommy, 2004. "Essays on Nonlinear Pricing and Welfare," MPRA Paper 59446, University Library of Munich, Germany.
    846. D.E. Lapov & I.A. Mayburov, 2020. "Possibilities of Accounting for the Real Tax Burden When Modeling the Scale of Income Taxation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(2), pages 129-148.
    847. Rolf Aaberge & Ugo Colombino, 2018. "Structural Labour Supply Models and Microsimulation," International Journal of Microsimulation, International Microsimulation Association, vol. 11(1), pages 162-197.
    848. Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
    849. Michel, DE VROEY, 2006. "Getting Rid of Keynes ? A reflection on the history of macroeconomics," Discussion Papers (ECON - Département des Sciences Economiques) 2006051, Université catholique de Louvain, Département des Sciences Economiques.
    850. Committee, Nobel Prize, 2001. "George A. Akerlof, A. Michael Spence, Joseph E. Stiglitz: Markets with Asymmetric Information," Nobel Prize in Economics documents 2001-2, Nobel Prize Committee.
    851. Eitan Berglas, 1976. "Income Tax, Wage Tax, and Optimal Tax," Public Finance Review, , vol. 4(1), pages 3-15, January.
    852. De Fraja, Gianni, 1999. "Equal Opportunities in Education: Market Equilibrium and Public Policy," CEPR Discussion Papers 2090, C.E.P.R. Discussion Papers.
    853. Daron Acemoglu & Mikhail Golosov & Aleh Tsyvinski, 2007. "Political Economy of Mechanisms," Levine's Bibliography 321307000000000886, UCLA Department of Economics.
    854. Lionel Wilner, 2011. "Intertemporal Price Discrimination in Infinite Horizon," Working Papers 2011-31, Center for Research in Economics and Statistics.
    855. Martin C McGuire & Gary S Becker, 2006. "Reversal of Misfortune: Parodox in Optimization Across Contingencies," Levine's Working Paper Archive 618897000000001030, David K. Levine.
    856. Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2016. "A Theory of Asset Prices Based on Heterogeneous Information," Cowles Foundation Discussion Papers 2051, Cowles Foundation for Research in Economics, Yale University.
    857. Mulligan, Casey B., 2002. "Economic Limits on "Rational" Democratic Redistribution," Working Papers 171, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    858. Phillippe Choné & Guy Laroque, 2008. "Optimal taxation in the extensive model," IFS Working Papers W08/08, Institute for Fiscal Studies.
    859. Victoria I. Tarasova & Yuri V. Mezdrykov & Svetlana B. Efimova & Elena S. Fedotova & Dmitry A. Dudenkov & Regina V. Skachkova, 2018. "Methodological provision for the assessment of audit risk during the audit of tax reporting," Post-Print hal-02166957, HAL.
    860. Vinicius Carrasco & Vitor Farinha Luz & Paulo Monteiro & Humberto Moreira, 2015. "Robust Mechanisms: the curvature case," Textos para discussão 642, Department of Economics PUC-Rio (Brazil).
    861. Alexander Tarasov & Robertas Zubrickas, 2021. "Optimal Income Taxation under Monopolistic Competition," CESifo Working Paper Series 9309, CESifo.
    862. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    863. Bengt Holmstrom, 1980. "On The Theory of Delegation," Discussion Papers 438, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    864. Jakob von Weizsäcker, 2003. "The Hayek Pension: An efficient minimum pension to complement the welfare state," CESifo Working Paper Series 1064, CESifo.
    865. P. Hare & D. Ulph, 1981. "Imperfect capital markets and the public provision of education," Public Choice, Springer, vol. 36(3), pages 481-507, January.
    866. Markt Jörg, 2001. "Knut Wicksell: Zum Geburtstag des Begründers einer kritischen Vertragstheorie," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 52(1), pages 189-214, January.
    867. Stoian Tanchev, 2016. "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
    868. María Angeles García Valiñas, 2004. "Eficiencia y equidad en el diseño de precios óptimos para bienes y servicios públicos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 168(1), pages 95-119, march.
    869. Nora Lustig & Valentina Martinez Pabon & Carola Pessino, 2024. "Fiscal Policy, Income Redistribution, and Poverty Reduction in Latin America," Working Papers 2402, Tulane University, Department of Economics.
    870. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2013. "The desirability of workfare in the presence of misreporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 71-88, February.
    871. Philippe Gagnepain, 2001. "La nouvelle théorie de la régulation des monopoles naturels : fondements et tests," Post-Print hal-00622947, HAL.
    872. Engström, Per, 2010. "Bling Bling Taxation and the Fiscal Virtues of Hip Hop," Working Paper Series, Center for Fiscal Studies 2010:7, Uppsala University, Department of Economics.
    873. Soren Blomquist & Whitney K. Newey, 2017. "The bunching estimator cannot identify the taxable income elasticity," CeMMAP working papers CWP40/17, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    874. Saez, Emmanuel & Stantcheva, Stefanie, 2018. "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, vol. 162(C), pages 120-142.
    875. Huizinga, H.P., 1996. "Unemployment Benefits and Redistributive Taxes in the Presence of Labor Quality Externalities," Discussion Paper 1996-15, Tilburg University, Center for Economic Research.
    876. Irene Ng & Nick K.T. Yip, 2009. "Mechanism design in an integrated approach towards revenue management: the case of Empress Cruise Lines," The Service Industries Journal, Taylor & Francis Journals, vol. 31(3), pages 469-482, February.
    877. Sylwia Radomska, 2019. "Optimal Policy for Investment in Human Capital in the Light of Optimal Tax Theory (Inwestycje w kapital ludzki w swietle optymalnej teorii podatkowej)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(30), pages 34-42.
    878. Treich, Nicolas & Yang, Yuting, 2021. "Public safety under imperfect taxation," Journal of Environmental Economics and Management, Elsevier, vol. 106(C).
    879. Wolfram F. Richter & Robin Boadway, 2001. "Trading Off Tax Distortion and Tax Evasion," CESifo Working Paper Series 505, CESifo.
    880. Nasfi Fkili Wahiba & Mahmoudi Dina, 2023. "Technological Change, Growth and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, vol. 13(1), pages 121-131, January.
    881. Brito, Dagobert L, et al, 1990. "Pareto Efficient Tax Structures," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 61-77, January.
    882. Samano, Daniel, 2009. "Explaining Taxes at the Upper Tail of the Income Distribution: The Role of Utility Interdependence," MPRA Paper 19112, University Library of Munich, Germany.
    883. John Creedy, 2007. "Choosing The Tax Rate in a Linear Income Tax Structure: An Introduction," Department of Economics - Working Papers Series 1006, The University of Melbourne.
    884. Narayana R. Kocherlakota, 2010. "Introduction," Introductory Chapters, in: The New Dynamic Public Finance, Princeton University Press.
    885. Philippe Aghion & Patrick Bolton, 1997. "A Theory of Trickle-Down Growth and Development," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 64(2), pages 151-172.
    886. Cappelen, Alexander W. & Cappelen, Cornelius & Tungodden, Bertil, 2018. "Second-best fairness under Limited information: The trade-off between false positives and false negatives," Discussion Paper Series in Economics 18/2018, Norwegian School of Economics, Department of Economics.
    887. Felix Bierbrauer & Pierre Boyer & Emanuel Hansen, 2023. "Fantastic tax cuts and where to find them," ECONtribute Policy Brief Series 051, University of Bonn and University of Cologne, Germany.
    888. David Powell, 2019. "The Distortionary Effects of the Health Insurance Tax Exclusion," American Journal of Health Economics, University of Chicago Press, vol. 5(4), pages 428-464, Fall.
    889. Nicolas Gravel & Michel Poitevin, 2014. "Should a Non-Rival Public Good Always Be Provided Centrally?," AMSE Working Papers 1444, Aix-Marseille School of Economics, France.
    890. Aghion, Philippe & Caroli, Eve & García-Peñalosa, Cecilia, 1999. "Inequality and Economic Growth: The Perspective of the New Growth Theories," Scholarly Articles 12502063, Harvard University Department of Economics.
    891. John William Hatfield & Fuhito Kojima & Yusuke Narita, 2011. "Promoting School Competition Through School Choice: A Market Design Approach," Working Papers 2011-018, Human Capital and Economic Opportunity Working Group.
    892. Clément Carbonnier, 2015. "Payroll Taxation, qualifications, wages and unemployment rates in a frictional labor market with productive interactions between segments," Working Papers hal-01203122, HAL.
    893. Thibault Gajdos & Bertrand Lhommeau, 2000. "L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal," Économie et Prévision, Programme National Persée, vol. 142(1), pages 47-65.
    894. Micheli, Martin, 2015. "Does height affect labor supply? Implications of product variety and caloric needs," Ruhr Economic Papers 566, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    895. Henk-Wim de Boer & Egbert Jongen & Patrick Koot, 2018. "Optimal Taxation of Secondary Earners in the Netherlands: Has Equity Lost Ground?," CPB Discussion Paper 375, CPB Netherlands Bureau for Economic Policy Analysis.
    896. Albert Jan Hummel, 2021. "Monopsony power, income taxation and welfare," Tinbergen Institute Discussion Papers 21-051/VI, Tinbergen Institute.
    897. Craig Brett & John Weymark, 2008. "Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility," Vanderbilt University Department of Economics Working Papers 0812, Vanderbilt University Department of Economics.
    898. Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
    899. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
    900. Sergio Beraldo & Giovanni Esposito, 2016. "Breve nota sulla progressivit? dell?imposizione diretta in Italia," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2016(118-119-1), pages 238-250.
    901. Craig Brett & John A. Weymark, 2009. "Comparative Statics of Optimal Nonlinear Income Taxation in the Presence of a Publicly Provided Input," Vanderbilt University Department of Economics Working Papers 0910, Vanderbilt University Department of Economics.
    902. Shinhye Chang & Matthew W. Clance & Giray Gozgor & Rangan Gupta, 2019. "A Reconsideration of Kuznets Curve across Countries: Evidence from the Co-summability Approach," Working Papers 201970, University of Pretoria, Department of Economics.
    903. Carlos E. da Costa, 2006. "Yet Another Reason to Tax Goods," 2006 Meeting Papers 188, Society for Economic Dynamics.
    904. Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Good Provision with Endogenous Interest Groups," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 311-342, April.
    905. Yuta Saito & Yosuke Takeda, 2022. "Capital taxation with parental incentives," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1310-1341, December.
    906. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    907. World Bank, 2003. "Brazil : Inequality and Economic Development, Volume 2. Background Papers," World Bank Publications - Reports 14696, The World Bank Group.
    908. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," Working Papers hal-02876988, HAL.
    909. Fanqi Shi & Yiqing Xing, 2022. "Implementing optimal outcomes through sequential auctions," RAND Journal of Economics, RAND Corporation, vol. 53(4), pages 703-732, December.
    910. Didier Laussel & Ngo Long & Joana Resende, 2022. "Asymmetric Information and Differentiated Durable Goods Monopoly: Intra-Period Versus Intertemporal Discrimination," Dynamic Games and Applications, Springer, vol. 12(2), pages 574-607, June.
    911. Mathieu Taschereau-Dumouchel & Edouard Schaal, 2010. "Optimal Policy in a Labor Market with Adverse Selection," 2010 Meeting Papers 1070, Society for Economic Dynamics.
    912. Gradus, R.H.J.M., 1989. "Optimal dynamic taxation, saving and investment," Research Memorandum FEW 400, Tilburg University, School of Economics and Management.
    913. de Boer, Henk-Wim & Jongen, Egbert L. W. & Koot, Patrick, 2023. "Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples," IZA Discussion Papers 16702, Institute of Labor Economics (IZA).
    914. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2023. "Optimal Cooperative Taxation in the Global Economy," Journal of Political Economy, University of Chicago Press, vol. 131(1), pages 95-130.
    915. Seyed Mohammadreza Davoodalhosseini, 2020. "Optimal Taxation in Asset Markets with Adverse Selection," Staff Working Papers 20-11, Bank of Canada.
    916. Jerry Green & Laurence J. Kotlikoff, 2006. "On the General Relativity of Fiscal Language," Boston University - Department of Economics - Working Papers Series WP2006-036, Boston University - Department of Economics.
    917. Simonovits, András, 2008. "Keresetbevallás és nyugdíj - egy elemi modell [Reporting earnings and pension benefits: an elementary model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 427-440.
    918. Nicholas Lawson, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Post-Print hal-02510497, HAL.
    919. Massimo Baldini & Leonzio Rizzo, 2021. "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, vol. 238(3), pages 137-162, September.
    920. Blumkin, Tomer & Sadka, Efraim & Shem-Tov, Yotam, 2012. "Labor Migration and the Case for Flat Tax," Foerder Institute for Economic Research Working Papers 275771, Tel-Aviv University > Foerder Institute for Economic Research.
    921. Kovalenkov, Alexander, 2002. "Simple Strategy-Proof Approximately Walrasian Mechanisms," Journal of Economic Theory, Elsevier, vol. 103(2), pages 475-487, April.
    922. Mattos, Enlinson, 2008. "The Revealed Social Welfare Function: USA X Brazil," Brazilian Review of Econometrics, Sociedade Brasileira de Econometria - SBE, vol. 28(2), November.
    923. Pedro Teles, 2009. "On the Assumptions of the Optimal Taxation Problem: Is Distortionary Taxation a Burden or a Blessing?," 2009 Meeting Papers 926, Society for Economic Dynamics.
    924. Xi Chen & Yu Chen & Xuhu Wan, 2018. "Delegated Project Search," Graz Economics Papers 2018-11, University of Graz, Department of Economics.
    925. Daniele Angelini & Stefan Niemann & Florian Roeser, 2024. "Fiscal policy and human capital in the race against the machine," Working Paper Series of the Department of Economics, University of Konstanz 2024-01, Department of Economics, University of Konstanz.
    926. Foellmi, Reto & Baselgia, Enea, 2022. "Inequality and Growth: A Review on a Great Open Debate in Economics," CEPR Discussion Papers 17483, C.E.P.R. Discussion Papers.
    927. Rushton, Michael, 2019. "Expensive Tastes and Public Funding for the Arts," MPRA Paper 113404, University Library of Munich, Germany.
    928. Ozan Bakis & Baris Kaymak, 2012. "On the Optimality of Progressive Income Redistribution," Cahiers de recherche 10-2012, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
    929. Massimo Bordignon & Paolo Manasse & Guido Tabellini, "undated". "Optimal Regional Redistribution Under Asymmetric Information," Working Papers 93, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    930. Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
    931. Simonovits, András, 2010. "Adómorál és adórendszer [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
    932. Albanesi, Stefania, 2006. "Optimal Taxation of Entrepreneurial Capital with Private Information," CEPR Discussion Papers 5647, C.E.P.R. Discussion Papers.
    933. Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
    934. Engström, Per, 2007. "Wage Formation and Redistribution," Working Paper Series 2007:12, Uppsala University, Department of Economics.
    935. MANIQUET, François & NEUMANN, Dirk, 2016. "Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S," LIDAM Discussion Papers CORE 2016029, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    936. Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.
    937. Sokolovskyi, Dmytro, 2019. "Cumulative analysis of dependence government tax behaviour on economy’s efficiency factors for totality the world countries," MPRA Paper 95827, University Library of Munich, Germany.
    938. Xiaojun Zhao, 2015. "Optimal Income Taxations with Information Asymmetry: The Lagrange Multiplier Approach," Annals of Economics and Finance, Society for AEF, vol. 16(1), pages 199-229, May.
    939. Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.
    940. Ulbricht, Robert, 2014. "Optimal Delegated Search with Adverse Selection and Moral Hazard," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 462, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    941. Laurence J. Kotlikoff, 2001. "Generational Policy," NBER Working Papers 8163, National Bureau of Economic Research, Inc.
    942. Hanna, Rema & Olken, Benjamin A., 2018. "Universal Basic Incomes vs. Targeted Transfers: Anti-Poverty Programs in Developing Countries," Working Paper Series rwp18-024, Harvard University, John F. Kennedy School of Government.
    943. Jacobs, Bas & Boadway, Robin, 2014. "Optimal linear commodity taxation under optimal non-linear income taxation," Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
    944. Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
    945. Eren Gürer & Alfons J. Weichenrieder, 2021. "Pro-rich Inflation and Optimal Income Taxation," Public Finance Review, , vol. 49(6), pages 815-844, November.
    946. Antonio Abatemarco & Francesca Stroffolini, 2023. "Optimal redistribution behind the veil of ignorance," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(3), pages 995-1024, October.
    947. Aart Gerritsen, 2016. "Optimal Nonlinear Taxation: The Dual Approach," Working Papers tax-mpg-rps-2016-02, Max Planck Institute for Tax Law and Public Finance.
    948. SAHIBI, YOUNESS & HAMZAOUI, Moustapha, 2016. "Local fiscal policy and poverty reduction," MPRA Paper 84568, University Library of Munich, Germany.
    949. Christian Bjørnskov, 2017. "Growth, Inequality, And Economic Freedom: Evidence From The U.S. States," Contemporary Economic Policy, Western Economic Association International, vol. 35(3), pages 518-531, July.
    950. Spector, David, 2001. "Is it possible to redistribute the gains from trade using income taxation?," Journal of International Economics, Elsevier, vol. 55(2), pages 441-460, December.
    951. Laurent Simula & Alain Trannoy, 2023. "Bunching in rank-dependent optimal income tax schedules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(1), pages 237-263, January.
    952. Charles Brendon, 2011. "Applying perturbation analysis to dynamic optimal tax problems," Economics Series Working Papers 581, University of Oxford, Department of Economics.
    953. Agell, Jonas & Persson, Mats, 2000. "Tax arbitrage and labor supply," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
    954. Sokolovskyi, Dmytro, 2018. "Macroeconomic indicators of determination on tax behaviour of OECD countries," MPRA Paper 84002, University Library of Munich, Germany.
    955. Garon, Jean-Denis, 2016. "The commitment value of funding pensions," Economics Letters, Elsevier, vol. 145(C), pages 11-14.
    956. Daniel Gottlieb & Lucas Maestri, 2004. "Banning Information As A Redistributive Device," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] 046, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    957. Wong, Adam Chi Leung, 2014. "The choice of the number of varieties: Justifying simple mechanisms," Journal of Mathematical Economics, Elsevier, vol. 54(C), pages 7-21.
    958. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2014. "The Redistributive Role of Child Benefits Revisited," Foerder Institute for Economic Research Working Papers 275798, Tel-Aviv University > Foerder Institute for Economic Research.
    959. Joseph E. Stiglitz & Jungyoll Yun & Andrew Kosenko, 2019. "Characterization, Existence, and Pareto Optimality in Markets with Asymmetric Information and Endogenous and Asymmetric Disclosures: Basic Analytics of Revisiting Rothschild-Stiglitz," NBER Working Papers 26251, National Bureau of Economic Research, Inc.
    960. Kavan Kucko & Johannes Schmieder & Etienne Lehmann & Kory Kroft, 2015. "Optimal Income Taxation under Unemployment: A Sufficient Statistics Approach," 2015 Meeting Papers 680, Society for Economic Dynamics.
    961. Jörg Guido Hülsmann, 2006. "The political economy of moral hazard," Politická ekonomie, Prague University of Economics and Business, vol. 2006(1), pages 35-47.
    962. Nizamul Islam & Ugo Colombino, 2018. "The case for negative income tax with flat tax in Europe. An empirical optimal taxation exercise," Working Papers 454, ECINEQ, Society for the Study of Economic Inequality.
    963. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    964. Emily Aiken & Suzanne Bellue & Dean Karlan & Christopher R. Udry & Joshua Blumenstock, 2021. "Machine Learning and Mobile Phone Data Can Improve the Targeting of Humanitarian Assistance," NBER Working Papers 29070, National Bureau of Economic Research, Inc.
    965. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2016. "Redistribution and Social Insurance," American Economic Review, American Economic Association, vol. 106(2), pages 359-386, February.
    966. Andras Simonovits, 2013. "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS 1324, Institute of Economics, Centre for Economic and Regional Studies.
    967. Mathias, HUNGERBUEHLER, 2004. "The impact of Union Power on the Optimal Income Tax Schedule," LIDAM Discussion Papers IRES 2004034, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    968. Alex Dickson & Ian A. MacKenzie & Petros G. Sekeris, 2022. "Rent Dissipation in Simple Tullock Contests," Games, MDPI, vol. 13(6), pages 1-11, December.
    969. Massimo Baldini, 2021. "Redistribution and progressivity of the Italian personal income tax, 40 years later," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 345-366, June.
    970. Felix J. Bierbrauer & Martin F. Hellwig, 2015. "Public-Good Provision in Large Economies," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_12, Max Planck Institute for Research on Collective Goods.
    971. Joseph E. Stiglitz, 1987. "Pareto Efficient and Optimal Taxation and the New New Welfare Economics," NBER Working Papers 2189, National Bureau of Economic Research, Inc.
    972. B. Caillaud & R. Guesnerie & P. Rey & J. Tirole, 1988. "Government Intervention in Production and Incentives Theory: A Review of Recent Contributions," RAND Journal of Economics, The RAND Corporation, vol. 19(1), pages 1-26, Spring.
    973. Jukka Pirttilä & Sanna Tenhunen, 2005. "Pawns and Queens Revisited: Public Provision of Private Goods when Individuals make Mistakes," CESifo Working Paper Series 1466, CESifo.
    974. Liang Zou, 1997. "Incentive roles of fringe benefits in compensation contracts," Journal of Economics, Springer, vol. 65(2), pages 181-199, June.
    975. Kochanowicz, Jacek & Rymaszewska, Joanna & Tyrowicz, Joanna, 2008. "Intra-Provincial Inequalities and Economic Growth in China," MPRA Paper 15044, University Library of Munich, Germany.
    976. Serge-Christophe Kolm, 2011. "Inequality, new directions: full ethical foundation and consequences," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 329-352, September.
    977. Felix Bierbrauer & Pierre C. Boyer, 2010. "Political competition and Mirrleesian income taxation: A first pass," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_45, Max Planck Institute for Research on Collective Goods.
    978. Lundberg, Jacob, 2017. "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series 2017:12, Uppsala University, Department of Economics.
    979. Heidler, Matthias & Raffelhüschen, Bernd & Leifels, Arne, 2006. "Heterogenous life expectancy, adverse selection, and retirement behaviour," FZG Discussion Papers 13, University of Freiburg, Research Center for Generational Contracts (FZG).
    980. Craig Brett & John A Weymark, 2017. "Majority Rule and Selfishly Optimal Nonlinear Income Tax Schedules with Discrete Skill Levels," Vanderbilt University Department of Economics Working Papers 17-00015, Vanderbilt University Department of Economics.
    981. Been-Lon Chen, 2003. "Tax Evasion in a Model of Endogenous Growth," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 381-403, April.
    982. Moresi, Serge, 1998. "Optimal taxation and firm formation:: A model of asymmetric information," European Economic Review, Elsevier, vol. 42(8), pages 1525-1551, September.
    983. Robert Moffitt, 2005. "Welfare Work Requirements with Paternalistic Government Preferences," Economics Working Paper Archive 534, The Johns Hopkins University,Department of Economics, revised Jun 2006.
    984. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
    985. Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022. "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series 9987, CESifo.
    986. Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Sciences Po publications info:hdl:2441/1aeo7h7o569, Sciences Po.
    987. 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 r06057, Université Panthéon-Sorbonne (Paris 1).
    988. Axelle Ferriere & Dominik Sachs & Philipp Grubener, 2019. "Public Debt, Redistribution, and Growth," 2019 Meeting Papers 1257, Society for Economic Dynamics.
    989. Francois Geerolf, 2015. "A Static and Microfounded Theory of Zipf's Law for Firms and of the Top Labor Income Distribution," 2015 Meeting Papers 516, Society for Economic Dynamics.
    990. Anastasios Dosis, 2016. "Bertand Competition and the Existence of Pure Strategy Nash Equilibrium in Markets with Adverse Selection," Working Papers hal-01285185, HAL.
    991. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2007. "Anti-discrimination rules versus income taxation in the pursuit of horizontal equity," Journal of Public Economics, Elsevier, vol. 91(5-6), pages 1167-1176, June.
    992. Leopoldo Cabrera & Gustavo A. Marrero & Juan Gabriel Rodríguez & Pedro Salas-Rojo, 2021. "Inequality of Opportunity in Spain: New Insights from New Data," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 153-185, June.
    993. Jonathan Hamilton & Steven Slutsky, 2003. "Optimal Nonlinear Income Taxation with a Finite Population," Levine's Working Paper Archive 234936000000000079, David K. Levine.
    994. Castelluccio, Marco, 2021. "Flat tax? Maybe not a bad idea after all," Research in Economics, Elsevier, vol. 75(1), pages 60-78.
    995. Stoughton, Neal M. & Zechner, Josef, 2007. "Optimal capital allocation using RAROC(TM) and EVA(R)," Journal of Financial Intermediation, Elsevier, vol. 16(3), pages 312-342, July.
    996. N. Gregory Mankiw & Matthew Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," NBER Working Papers 14976, National Bureau of Economic Research, Inc.
    997. Jan Grobovsek, 2016. "Development Accounting with Intermediate Goods," Edinburgh School of Economics Discussion Paper Series 272, Edinburgh School of Economics, University of Edinburgh.
    998. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453.
    999. Hwan-Joo Seo & HanSung Kim & Young Soo Lee, 2020. "The Dynamic Relationship between Inequality and Sustainable Economic Growth," Sustainability, MDPI, vol. 12(14), pages 1-16, July.
    1000. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_03, Max Planck Institute for Research on Collective Goods.
    1001. Jean-Marie Lozachmeur, 2006. "Disability insurance and optimal income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 717-732, November.
    1002. Aart Gerritsen, 2015. "Optimal Taxation when People Do Not Maximize Well-Being," Working Papers tax-mpg-rps-2015-07, Max Planck Institute for Tax Law and Public Finance.
    1003. Martimort, David & Iossa, Elisabetta, 2013. "Hidden Action or Hidden Information? How Information Gathering Shapes Contract Design," CEPR Discussion Papers 9552, C.E.P.R. Discussion Papers.
    1004. Blomquist, Sören & Micheletto, Luca, 2003. "Age Related Optimal Income Taxation," Working Paper Series 2003:7, Uppsala University, Department of Economics.
    1005. Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2012. "International Tax Competition: Zero Tax Rate at the Top Re-established," CESifo Working Paper Series 3820, CESifo.
    1006. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
    1007. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications," NBER Working Papers 10273, National Bureau of Economic Research, Inc.
    1008. Rolf Aaberge & Ugo Colombino, 2015. "Labour Supply models," Discussion Papers 807, Statistics Norway, Research Department.
    1009. Bharadwaj Kadiyala & Özalp Özer & Alain Bensoussan, 2020. "A Mechanism Design Approach to Vendor Managed Inventory," Management Science, INFORMS, vol. 66(6), pages 2628-2652, June.
    1010. Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2012. "Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model," Working Papers 1202, University of Crete, Department of Economics.
    1011. Maniquet, Francois & Neumann, Dirk, 2015. "Echelles d’équivalence du temps de travail: évaluation de l’impôt sur le revenu en Belgique à la lumière de l’éthique de la responsabilité," EUROMOD Working Papers EM17/15, EUROMOD at the Institute for Social and Economic Research.
    1012. Gilpatric, Scott M., 2008. "Present-biased preferences, self-awareness and shirking," Journal of Economic Behavior & Organization, Elsevier, vol. 67(3-4), pages 735-754, September.
    1013. Tobias Broer & Marek Kapicka & Paul Klein, 2016. "Online Appendix to "Consumption Risk Sharing with Private Information and Limited Enforcement"," Online Appendices 16-83, Review of Economic Dynamics.
    1014. Mayshar, Joram & Yitzhaki, Shlomo, 1996. "Dalton-improving tax reform: When households differ in ability and needs," Journal of Public Economics, Elsevier, vol. 62(3), pages 399-412, November.
    1015. Ruiz del Portal, X., 2010. "On the qualitative properties of the optimal income tax," Mathematical Social Sciences, Elsevier, vol. 59(3), pages 288-298, May.
    1016. Ugo Colombino & Nizamul Islam, 2022. "The “Robot Economy†and optimal tax-transfer reforms," CHILD Working Papers Series 101 JEL Classification: H, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA.
    1017. Lan, Yanfei & Cai, Xiaoqiang & Shang, Changjing & Zhang, Lianmin & Zhao, Ruiqing, 2020. "Heterogeneous suppliers’ contract design in assembly systems with asymmetric information," European Journal of Operational Research, Elsevier, vol. 286(1), pages 149-163.
    1018. Roozbeh Hosseini & Ali Shourideh, 2019. "Retirement Financing: An Optimal Reform Approach," Econometrica, Econometric Society, vol. 87(4), pages 1205-1265, July.
    1019. Bovenberg, Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
    1020. Micheletto, Luca, 2009. "Optimal nonlinear redistributive taxation and public good provision in an economy with Veblen effects," Working Paper Series, Center for Fiscal Studies 2009:2, Uppsala University, Department of Economics.
    1021. Luttmer, Erzo F. P. & Zeckhauser, Richard, 2008. "Schedule Selection by Agents: from Price Plans to Tax Tables," Working Paper Series rwp08-008, Harvard University, John F. Kennedy School of Government.
    1022. Vidar Christiansen & Stephen Smith, 2001. "The Economics of Duty-Free Shopping," CESifo Working Paper Series 595, CESifo.
    1023. Vitor F. Luz & Carlos E. da Costa, 2010. "The Private Memory of Aggregate Shocks," 2010 Meeting Papers 368, Society for Economic Dynamics.
    1024. Apps, Patricia & Rees, Ray, 2020. "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers 13326, Institute of Labor Economics (IZA).
    1025. Rothschild, Casey, 2019. "Screening with convex menus and optimal flow taxation," Journal of Public Economics, Elsevier, vol. 178(C).
    1026. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    1027. Kjell Hausken, 2006. "A General Equilibrium Model of Signaling and Exchange," Levine's Working Paper Archive 618897000000001035, David K. Levine.
    1028. Oleg Itskhoki & Alonso de Gortari & Pol Antras, 2015. "Trade, Ineqality and Costly Redistribution," 2015 Meeting Papers 1421, Society for Economic Dynamics.
    1029. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," World Inequality Lab Working Papers hal-02876988, HAL.
    1030. Chandika Gunasinghe & E. A. Selvanathan & Athula Naranpanawa & John Forster, 2021. "Rising Income Inequality in OECD Countries: Does Fiscal Policy Sacrifice Economic Growth in Achieving Equity?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(6), pages 1840-1876, December.
    1031. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.
    1032. Konstantinos Marinakos & Georgia Pistikou & Alkistis Papaioanou, 2023. "Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?," Bulletin of Applied Economics, Risk Market Journals, vol. 10(1), pages 69-79.
    1033. Albert Jan Hummel, 2021. "Tax Curvature," CESifo Working Paper Series 9220, CESifo.
    1034. Marek Kapicka & Ctirad Slavik, 2019. "Organization of Knowledge and Taxation," 2019 Meeting Papers 699, Society for Economic Dynamics.
    1035. Enza Simeone, 2024. "Assessing the effect of the COVID-19 pandemic on wellbeing: a comparison between CBA and SWF approaches for policies evaluation," Working Papers 662, ECINEQ, Society for the Study of Economic Inequality.
    1036. Blumrosen, Liad & Feldman, Michal, 2013. "Mechanism design with a restricted action space," Games and Economic Behavior, Elsevier, vol. 82(C), pages 424-443.
    1037. Hisahiro Naito, 2003. "Redistribution, Production Inefficiency and Decentralized Efficiency," ISER Discussion Paper 0594, Institute of Social and Economic Research, Osaka University.
    1038. Oztek, Abdullah Selim, 2013. "Externalities and Optimal Taxation: A Progressive Tax Case," MPRA Paper 104847, University Library of Munich, Germany, revised Sep 2013.
    1039. Nóbrega, Valter, 2020. "Optimal Taxation and Investment-Specific Technological Change," MPRA Paper 98917, University Library of Munich, Germany.
    1040. Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, vol. 84(1), pages 1-32, April.
    1041. Ozan Bakis & Baris Kaymak & Markus Poschke, 2015. "Transitional Dynamics and the Optimal Progressivity of Income Redistribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(3), pages 679-693, July.
    1042. Gustavo A. Marrero & Juan Gabriel Rodríguez, 2019. "Inequality and growth: The cholesterol hypothesis," Working Papers 501, ECINEQ, Society for the Study of Economic Inequality.
    1043. Guido Cozzi, 2004. "Rat Race, Redistribution, and Growth," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(4), pages 900-915, October.
    1044. Murard, Elie, 2017. "Less Welfare or Fewer Foreigners? Immigrant Inflows and Public Opinion towards Redistribution and Migration Policy," IZA Discussion Papers 10805, Institute of Labor Economics (IZA).
    1045. Dan Anderberg, 2009. "Optimal Policy and the Risk-Properties of Human Capital Reconsidered," 2009 Meeting Papers 166, Society for Economic Dynamics.
    1046. Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura, 2013. "Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation," Economics Letters, Elsevier, vol. 118(1), pages 81-83.
    1047. Hutter, Christian & Weber, Enzo, 2017. "Labour market effects of wage inequality and skill-biased technical change in Germany," IAB-Discussion Paper 201705, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    1048. Roman Arjona, "undated". "Optimal Social Security Taxation in Spain," Studies on the Spanish Economy 80, FEDEA.
    1049. Helmut Cremer & Arnaud Dellis & Pierre Pestieau, 1999. "Prestations familiales et imposition des revenus," CREPP Working Papers 9903, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
    1050. Claudio Agostini & Eduardo Engel & Andrea Repetto & Damian Vergara, 2017. "Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile," Working Papers wp_054, Adolfo Ibáñez University, School of Government.
    1051. Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
    1052. Christiane Clemens & Maik Heinemann, 2005. "Endogenous Redistributive Cycles An Overlapping Generations Approach to Social Conflict and Cyclical Growth," Working Paper Series in Economics 5, University of Lüneburg, Institute of Economics.
    1053. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    1054. Amadéo Spadaro & François Bourguignon, 2006. "Microsimulation as a Tool for Evaluating Redistribution Policies," Post-Print halshs-00754162, HAL.
    1055. Schottmüller, Christoph, 2023. "Optimal information structures in bilateral trade," Theoretical Economics, Econometric Society, vol. 18(1), January.
    1056. Amir, Hidayat & Asafu-Adjaye, John & Ducpham, Tien, 2013. "The impact of the Indonesian income tax reform: A CGE analysis," Economic Modelling, Elsevier, vol. 31(C), pages 492-501.
    1057. Mdingi, Kholeka & Ho, Sin-Yu, 2023. "Income inequality and economic growth: An empirical investigation in South Africa," MPRA Paper 117733, University Library of Munich, Germany.
    1058. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    1059. Carstensen, Vivian, 2002. "Reorganization of Firms and Productivity: A Treatment Effects Approach," Hannover Economic Papers (HEP) dp-257, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    1060. Aronsson, Thomas & Micheletto, Luca, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies 953, Umeå University, Department of Economics.
    1061. Janeba, Eckhard & Schulz, Karl, 2023. "Nonlinear taxation and international mobility in general equilibrium," Journal of Public Economics, Elsevier, vol. 218(C).
    1062. Cecilia García-Peñalosa, 2010. "Income distribution, economic growth and European integration," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 8(3), pages 277-292, September.
    1063. Nava Kahana & Doron Klunover, 2016. "Private provision of a public good with time-allocation choice," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 47(2), pages 379-386, August.
    1064. John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
    1065. Lupton, Sylvie, 2006. "Il était une fois la qualité," MPRA Paper 5, University Library of Munich, Germany.
    1066. Bierbrauer, Felix J., 2011. "Incomplete contracts and excludable public goods," Journal of Public Economics, Elsevier, vol. 95(7), pages 553-569.
    1067. Kanbur, Ravi, 1998. "Income Distribution and Development," Working Papers 179323, Cornell University, Department of Applied Economics and Management.
    1068. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    1069. Mr. Michael Keen & Mr. Joel Slemrod, 2017. "Optimal Tax Administration," IMF Working Papers 2017/008, International Monetary Fund.
    1070. Suren Basov, 2006. "Quality Gaps," Department of Economics - Working Papers Series 967, The University of Melbourne.
    1071. Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
    1072. Ravi Kanbur & Matti Tuomala, 2011. "Charitable conservatism, poverty radicalism and inequality aversion," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 417-431, September.
    1073. Coyle, Diane & Fabian, Mark & Beinhocker, Eric & Besley, Timothy & Stevens, Margaret, 2023. "Is it time to reboot welfare economics? Overview," LSE Research Online Documents on Economics 119787, London School of Economics and Political Science, LSE Library.
    1074. Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 1, pages 1-24, Edward Elgar Publishing.
    1075. Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
    1076. Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
    1077. Javier Díaz-Giménez & Josep Pijoan-Mas, 2019. "Investment expensing and progressivity in flat-tax reforms," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 365-399, November.
    1078. Josse Delfgaauw & Robert Dur, 2009. "From public monopsony to competitive market: more efficiency but higher prices," Oxford Economic Papers, Oxford University Press, vol. 61(3), pages 586-602, July.
    1079. Sushama Murty, "undated". "Some results from the theory of optimal taxation and their relevance for increasing progressiveness of Indian tax structure," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 19-03, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    1080. M.M. Makhmudova & A.M. Koroleva & I.V. Denisova, 2018. "Social Differentiation Under Complex Economic Conditions," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 530-538.
    1081. Brett, Craig & Weymark, John A., 2008. "The impact of changing skill levels on optimal nonlinear income taxes," Journal of Public Economics, Elsevier, vol. 92(7), pages 1765-1771, July.
    1082. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    1083. Philip Arestis & Alexander Mihailov, 2008. "Classifying Monetary Economics: Fields and Methods from Past to Future," Economics Discussion Papers em-dp2008-64, Department of Economics, University of Reading.
    1084. Aristotelis Boukouras & Kostas Koufopoulos, 2017. "Efficient allocations in economies with asymmetric information when the realized frequency of types is common knowledge," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 64(1), pages 75-98, June.
    1085. Proost, Stef & De Borger, Bruno & Koskenoja, Pia, 2007. "Chapter 3 Public finance aspects of transport charging and investments," Research in Transportation Economics, Elsevier, vol. 19(1), pages 59-80, January.
    1086. Hellwig, Martin, 2003. "A utilitarian approach to the provision and pricing of excludable public goods," Papers 03-36, Sonderforschungsbreich 504.
    1087. Kanbur, Ravi, 2018. "On The Volume of Redistribution: Across Income Levels and Across Groups," CEPR Discussion Papers 12816, C.E.P.R. Discussion Papers.
    1088. Haubrich, Joseph G. & King, Robert G., 1990. "Banking and insurance," Journal of Monetary Economics, Elsevier, vol. 26(3), pages 361-386, December.
    1089. Hisali, Eria & Ddumba-Ssentamu, John, 2013. "Foreign aid and tax revenue in Uganda," Economic Modelling, Elsevier, vol. 30(C), pages 356-365.
    1090. Sebastian Koehne & Dominik Sachs, 2016. "Pareto-Efficient Tax Breaks," CESifo Working Paper Series 6147, CESifo.
    1091. Robin Boadway & Laurence Jacquet, 2006. "Optimal Marginal And Average Income Taxation Under Maxi-min," Working Paper 1073, Economics Department, Queen's University.
    1092. Agnar Sandmo, 1997. "Redistribution and the Marginal Cost of Public Funds," CESifo Working Paper Series 142, CESifo.
    1093. Marek Kapicka & Radim Bohacek, 2007. "Optimal Human Capital Policies," 2007 Meeting Papers 464, Society for Economic Dynamics.
    1094. Semih Koray & Ismail Saglam, 2005. "The Need for Regulating a Bayesian Regulator," Journal of Regulatory Economics, Springer, vol. 28(1), pages 5-21, July.
    1095. Martin C. Hänsel & Max Franks & Matthias Kalkuhl & Ottmar Edenhofer, 2021. "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," CEPA Discussion Papers 28, Center for Economic Policy Analysis.
    1096. Hoyt, William H. & Lee, Kangoh, 2003. "Subsidies as sorting devices," Journal of Urban Economics, Elsevier, vol. 53(3), pages 436-457, May.
    1097. Tomer Blumkin & Efraim Sadka, 2005. "A Case for Taxing Education," CESifo Working Paper Series 1440, CESifo.
    1098. Duane Rockerbie & Stephen Easton, 2018. "Revenue Sharing in Major League Baseball: The Moments That Meant so Much," IJFS, MDPI, vol. 6(3), pages 1-16, August.
    1099. Blumkin, Tomer & Sadka, Efraim, 2007. "A case for taxing charitable donations," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1555-1564, August.
    1100. Bruce D. Meyer, 2010. "The Effects of the Earned Income Tax Credit and Recent Reforms," NBER Chapters, in: Tax Policy and the Economy, Volume 24, pages 153-180, National Bureau of Economic Research, Inc.
    1101. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2008. "The Role of Stigma in the Design of Welfare Programs," CESifo Working Paper Series 2305, CESifo.
    1102. Tom Phelan, 2019. "On the Optimality of Differential Asset Taxation," Working Papers 19-17R, Federal Reserve Bank of Cleveland, revised 01 Sep 2022.
    1103. Marco Del Negro & Fabrizio Perri & Fabiano Schivardi, 2010. "Tax buyouts," Staff Report 441, Federal Reserve Bank of Minneapolis.
    1104. Onderstal, Sander, 2009. "Bidding for the unemployed: An application of mechanism design to welfare-to-work programs," European Economic Review, Elsevier, vol. 53(6), pages 715-722, August.
    1105. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    1106. Tommy Andersson, 2007. "A Note on Nonlinear Income Taxes and the Utility Possibility Set," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-8.
    1107. Alexander Tarasov & Robertas Zubrickas, 2023. "Optimal income taxation under monopolistic competition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 76(2), pages 495-523, August.
    1108. Augusto Cerqua & Emma Galli, 2020. "Income tax rate increases and heterogeneous taxpayers’ reactions: a spatial regression discontinuity design," Working Papers 17/20, Sapienza University of Rome, DISS.
    1109. Ravallion, Martin & Chen, Shaohua, 2015. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China," Journal of Public Economics, Elsevier, vol. 128(C), pages 124-132.
    1110. Kessing, Sebastian G. & Konrad, Kai A., 2005. "Union strategy and optimal income taxation [Gewerkschaftsstrategie und optimale Einkommensteuer]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2005-04, WZB Berlin Social Science Center.
    1111. Antonio Cabrales & Gary Charness & Marie Claire Villeval, 2011. "Hidden Information, Bargaining Power, And Efficiency: An Experiment," Post-Print halshs-00614472, HAL.
    1112. Luis Rayo, 2002. "Relational Team Incentives and Ownership," Theory workshop papers 357966000000000087, UCLA Department of Economics.
    1113. Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
    1114. Salvador Valdés-Prieto, 2009. "The 2008 Chilean Reform to First-Pillar Pensions," CESifo Working Paper Series 2520, CESifo.
    1115. Huang, Jason & Rios, Juan, 2016. "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, vol. 144(C), pages 52-63.
    1116. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    1117. Mikhail Golosov & Pricila Maziero & Guido Menzio, 2012. "Taxation and Redistribution of Residual Income Inequality," NBER Working Papers 18151, National Bureau of Economic Research, Inc.
    1118. Darío Maldonado, 2008. "Education policies and optimal taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 131-143, April.
    1119. Johann K. Brunner, 2010. "Die Erbschaftssteuer im Modell der optimalen Besteuerung," NRN working papers 2010-18, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    1120. Yutaka Suzuki, 2013. "Hierarchical Global Pollution Control in Asymmetric Information Environments: A Continuous-type, Three-tier Agency Framework," Working Papers e065, Tokyo Center for Economic Research.
    1121. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
    1122. Arthur Alik-Lagrange & Martin Ravallion, 2015. "Inconsistent Policy Evaluation: A Case Study for a Large Workfare Program," NBER Working Papers 21041, National Bureau of Economic Research, Inc.
    1123. Robert Moffitt, 2002. "Milton Friedman, the Negative Income Tax, and the Evolution of US Welfare Policy," Economics Working Paper Archive 486, The Johns Hopkins University,Department of Economics.
    1124. Laffont, Jean-Jacques, 1996. "William Vickrey: A Pioneer in the Economics of Incentives," Nobel Prize in Economics documents 1996-2, Nobel Prize Committee.
    1125. Cassou, Steven P. & Gorostiaga Alonso, Miren Arantzazu, 2007. "Optimal fiscal policy in a multisector model with minimum expenditure requirements," DFAEII Working Papers 1988-088X, University of the Basque Country - Department of Foundations of Economic Analysis II.
    1126. Paolo Giovanni Piacquadio, 2020. "Poverty and Individual Responsibility," CESifo Working Paper Series 8169, CESifo.
    1127. Emmanuel Saez & Stefanie Stantcheva, 2016. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," American Economic Review, American Economic Association, vol. 106(1), pages 24-45, January.
    1128. Brock, J. Michelle, 2020. "Unfair inequality, governance and individual beliefs," Journal of Comparative Economics, Elsevier, vol. 48(3), pages 658-687.
    1129. Nick Netzer & Florian Scheuer, 2005. "Taxation, Insurance and Precautionary Labor," Discussion Papers of DIW Berlin 516, DIW Berlin, German Institute for Economic Research.
    1130. Emmanuel Farhi & Ivan Werning, "undated". "Estate Taxation with Altruism Heterogeneity," Working Paper 71016, Harvard University OpenScholar.
    1131. Volker Grossmann, 2003. "A Note on Redistributive Taxation, Labor Supply, and National Income," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 2(1), pages 39-48, April.
    1132. Saša Ranđelović & Marko Vladisavljević, 2020. "Social Welfare Effects of Progressive Income Taxation under Increasing Inequality," Prague Economic Papers, Prague University of Economics and Business, vol. 2020(5), pages 575-599.
    1133. Corchón, Luis C., 2008. "The theory of implementation : what did we learn?," UC3M Working papers. Economics we081207, Universidad Carlos III de Madrid. Departamento de Economía.
    1134. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, vol. 80(1), pages 50-80, July.
    1135. Alexis Anagnostopoulos & Eva Carceles-Poveda & Yair Tauman, 2018. "Value Preserving Welfare Weights for Social Optimization," Department of Economics Working Papers 18-08, Stony Brook University, Department of Economics.
    1136. Richard Arnott & John G. Riley, 1976. "Asymmetrical Production Possibilites, the Social Gains from Inequality, and the Optimum Town," UCLA Economics Working Papers 078, UCLA Department of Economics.
    1137. Aitor Calo-Blanco, 2022. "Fair income tax with endogenous productivities and a fresh start," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(2), pages 395-420, June.
    1138. Han, Jun & Weber, Thomas A., 2023. "Price discrimination with robust beliefs," European Journal of Operational Research, Elsevier, vol. 306(2), pages 795-809.
    1139. Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider, 2004. "Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    1140. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," Foerder Institute for Economic Research Working Papers 275758, Tel-Aviv University > Foerder Institute for Economic Research.
    1141. Damon Jones & Ioana Marinescu, 2018. "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," NBER Working Papers 24312, National Bureau of Economic Research, Inc.
    1142. Li, Jinlu & Lin, Shuanglin & Zhang, Congjun, 2013. "Skill distribution and the optimal marginal income tax rate," Economics Letters, Elsevier, vol. 118(3), pages 515-518.
    1143. Laffont, Jean-Jacques & Rochet, Jean-Charles, 1998. "Regulation of a Risk Averse Firm," Games and Economic Behavior, Elsevier, vol. 25(2), pages 149-173, November.
    1144. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    1145. Insook lee, 2023. "Optimal Progressivity of Public Pension Benefit and Labor Income Tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 3-35, September.
    1146. Hakki Yazici & Tin Cheuk Leung, 2017. "On Optimal Skill Distribution in a Mirrleesian Economy," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 31(2), pages 73-82.
    1147. Nerlove, Marc & Razin, Assaf & Sadka, Efraim, 1983. "Economic Issues in Population Policy," Foerder Institute for Economic Research Working Papers 275372, Tel-Aviv University > Foerder Institute for Economic Research.
    1148. Paul Frijters & David Johnston & Michael Shields, 2012. "The Optimality of Tax Transfers: What does Life Satisfaction Data Tell Us?," Journal of Happiness Studies, Springer, vol. 13(5), pages 821-832, October.
    1149. Julian Neira & Marek Kapicka, 2012. "Optimal Taxation in a Life-Cycle Economy with Endogenous Human Capital Formation," 2012 Meeting Papers 1164, Society for Economic Dynamics.
    1150. Cássio Da Nóbrega Besarria & Jevuks Matheus De Araújo & Andréa Ferreira Da Silva & Éryka Fernanda Miranda Sobral & Thiago Geovane Pereira, 2018. "Effects Of Income Inequality On The Economic Growth Of Brazilian States: An Analysis Using The Cointegrated Panel Model," Anais do XLIV Encontro Nacional de Economia [Proceedings of the 44th Brazilian Economics Meeting] 81, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    1151. Daniel Bjorkegren & Joshua E. Blumenstock & Samsun Knight, 2020. "Manipulation-Proof Machine Learning," Papers 2004.03865, arXiv.org.
    1152. John Burbidge, 2015. "Using distance functions to understand interest taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(3), pages 903-923, August.
    1153. Roberto Fortich Mesa, 2018. "[Documento] Controlling Shareholders and Contract Theory: A Review of Literature," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 12(1), pages 157-162, June.
    1154. Kasy, Maximilian, 2022. "Who wins, who loses? Identification of conditional causal effects, and the welfare impact of changing wages," Journal of Econometrics, Elsevier, vol. 226(1), pages 155-170.
    1155. Alberto Alesina & Philippe Weil, 1992. "Menus of Linear Income Tax Schedules," NBER Working Papers 3968, National Bureau of Economic Research, Inc.
    1156. Alessandro Petretto, 2014. "On the Theoretical Background of Cosciani?s Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 59-79.
    1157. Dan Cao & Roger Lagunoff, 2016. "The Design of Optimal Collateralized Contracts," Working Papers gueconwpa~16-16-01, Georgetown University, Department of Economics, revised 01 Jun 2017.
    1158. YiLi Chien & Yi Wen, 2023. "Optimal Dynamic Tax-Transfer Policies in Heterogeneous-Agents Economies," Working Papers 2023-009, Federal Reserve Bank of St. Louis.
    1159. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    1160. Bo Rasmussen, 2015. "An interpretation of the Gini coefficient in a Stiglitz two-type optimal tax problem," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 13(1), pages 17-26, March.
    1161. Marianne Raffarin, 2003. "Tarification de pointe aéroportuaire," Working Papers hal-01021524, HAL.
    1162. Hans Gersbach, 2002. "Democratic Mechanisms: Double Majority Rules and Flexible Agenda Costs," CESifo Working Paper Series 749, CESifo.
    1163. Sebastian Findeisen & Dominik Sachs, 2015. "Designing Efficient College and Tax Policies," CESifo Working Paper Series 5435, CESifo.
    1164. Guo, Lu & Yang, Wei, 2020. "The existence and uniqueness of the steady equilibrium in the endogenous economic growth model," MPRA Paper 100703, University Library of Munich, Germany.
    1165. Keith J. Crocker & John Morgan, 1998. "Is Honesty the Best Policy? Curtailing Insurance Fraud through Optimal Incentive Contracts," Journal of Political Economy, University of Chicago Press, vol. 106(2), pages 355-375, April.
    1166. Michel Poitevin, 2018. "Concurrence fiscale et biens publics," CIRANO Project Reports 2018rp-09, CIRANO.
    1167. Joel Slemrod, 2015. "Tax administration and tax systems," Working Papers 2015/13, Institut d'Economia de Barcelona (IEB).
    1168. Agell, Jonas, 2003. "Efficiency and Equality in the Labour Market," Research Papers in Economics 2003:11, Stockholm University, Department of Economics.
    1169. Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
    1170. Bo Hyun Chang & Youngsung Chang & Sun-Bin Kim, 2017. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," LIS Working papers 662, LIS Cross-National Data Center in Luxembourg.
    1171. Jan, Grobovsek, 2013. "Development Accounting Within Intermediate Goods," SIRE Discussion Papers 2013-42, Scottish Institute for Research in Economics (SIRE).
    1172. Homburg, Stefan, 2002. "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?," Hannover Economic Papers (HEP) dp-255, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    1173. David Powell, 2013. "Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy," Working Papers WR-975, RAND Corporation.
    1174. Felix Bierbrauer, 2005. "Optimal Income Taxation and Public Good Provision in a Two-Class Economy," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_25, Max Planck Institute for Research on Collective Goods.
    1175. Valpi Fitzgerald, 2012. "Mercados globales de capitales, impuestos directos y redistribución de la renta," Revista de Economía Crítica, Asociación de Economía Crítica, vol. 13, pages 55-73.
    1176. Roed,K. & Strom,S., 1999. "Progressive taxes and the labour market : is the trade-off between equality and efficiency inevitable?," Memorandum 19/1999, Oslo University, Department of Economics.
    1177. Wojciech Kopczuk & Joel Slemrod & Shlomo Yitzhaki, 2002. "Why World Redistribution Fails," NBER Working Papers 9186, National Bureau of Economic Research, Inc.
    1178. Laurent Simula, 2007. "Optimality conditions and comparative static properties of non-linear income taxes revisited," Working Papers halshs-00588074, HAL.
    1179. Martin Ravallion, 2015. "Inequality when effort matters," Working Papers 367, ECINEQ, Society for the Study of Economic Inequality.
    1180. Johan Lundberg, 2021. "Horizontal interactions in local personal income taxes," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 67(1), pages 27-46, August.
    1181. Alexander Gelber & Matthew Weinzierl, 2012. "Equalizing Outcomes vs. Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," Harvard Business School Working Papers 13-014, Harvard Business School, revised Mar 2014.
    1182. Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," CESifo Working Paper Series 3779, CESifo.
    1183. Thor Koeppl & Cyril Monnet & Ted Temzelides, 2007. "Payments and Mechanism Design," Working Paper 1124, Economics Department, Queen's University.
    1184. Musab Kurnaz, 2021. "Optimal Taxation of Families: Mirrlees Meets Becker," The Economic Journal, Royal Economic Society, vol. 131(639), pages 2984-3011.
    1185. Razin, Assaf & Sadka, Efraim & Swagel, Phillip, 2001. "The Aging Population and the Size of the Welfare State," CEPR Discussion Papers 2930, C.E.P.R. Discussion Papers.
    1186. Georges Casamatta, 2021. "Optimal income taxation with tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 534-550, June.
    1187. Kanbur, Ravi, 2013. "Economic Inequality and Economic Development: Lessons and Implications of Global Experiences for the Arab World," Working Papers 180077, Cornell University, Department of Applied Economics and Management.
    1188. Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2011. "Optimal top marginal tax rates under income splitting for couples," CEPR Discussion Papers 8435, C.E.P.R. Discussion Papers.
    1189. Ireland, N. J., 2001. "Optimal income tax in the presence of status effects," Journal of Public Economics, Elsevier, vol. 81(2), pages 193-212, August.
    1190. Lane Kenworthy, 2003. "An Equality-Growth Tradeoff?," LIS Working papers 362, LIS Cross-National Data Center in Luxembourg.
    1191. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
    1192. Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
    1193. Michael Carlos Best & Henrik Jacobsen Jacobsen, 2013. "Optimal Income Taxation with Career Effects of Work Effort," Working Papers 2013-9, Princeton University. Economics Department..
    1194. Patricia Apps & Ray Rees, 2016. "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series 5845, CESifo.
    1195. Frits Bos & Thomas van der Pol & Gerbert Romijn, 2018. "Should CBA’s include a correction for the marginal excess burden of taxation?," CPB Discussion Paper 370, CPB Netherlands Bureau for Economic Policy Analysis.
    1196. Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2015. "International tax competition: zero tax rate at the top re-established," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 760-776, October.
    1197. Jonathan H. Hamilton & Steven M. Slutsky, 2021. "Optimal domestic redistribution and multinational monopoly," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1031-1046, July.
    1198. Alejandro Badel & Mark Huggett, 2015. "The Sufficient Statistic Approach: Predicting the Top of the Laffer Curve," Working Papers 2015-38, Federal Reserve Bank of St. Louis.
    1199. Chone, Philippe & Laroque, Guy, 2005. "Optimal incentives for labor force participation," Journal of Public Economics, Elsevier, vol. 89(2-3), pages 395-425, February.
    1200. Robert A. Moffitt, 2003. "The Negative Income Tax and the Evolution of U.S. Welfare Policy," NBER Working Papers 9751, National Bureau of Economic Research, Inc.
    1201. Erwin Ooghe, 2015. "Wage policies, employment, and redistributive efficiency," Working Papers 2015/42, Institut d'Economia de Barcelona (IEB).
    1202. Helen Scarborough & Jeff Bennett, 2012. "Cost–Benefit Analysis and Distributional Preferences," Books, Edward Elgar Publishing, number 14376.
    1203. John Creedy, 2009. "An Approximation For The Optimal Linear Income Tax Rate," Australian Economic Papers, Wiley Blackwell, vol. 48(3), pages 224-236, September.
    1204. Alan J. Auerbach, 2005. "Comments on John B. Shoven and John Whalley’s, “Irving Fisher's Spendings (Consumption) Tax in Retrospect”," American Journal of Economics and Sociology, Wiley Blackwell, vol. 64(1), pages 237-243, January.
    1205. Yi‐Chan Tsai & C. C. Yang & Hsin‐Jung Yu, 2022. "Rising skill premium and the dynamics of optimal capital and labor taxation," Quantitative Economics, Econometric Society, vol. 13(3), pages 1061-1099, July.
    1206. Tomer Blumkin & Leif Danziger, 2018. "Deserving poor and the desirability of a minimum wage," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 7(1), pages 1-17, December.
    1207. Áron Tóbiás, 2015. "Income Redistribution in Open Economies," CESifo Working Paper Series 5378, CESifo.
    1208. Oriol Carbonell-Nicolau & Humberto Llavador, 2019. "Inequality, Bipolarization, and Tax Progressivity," Working Papers 1071, Barcelona School of Economics.
    1209. Laurent Simula, 2013. "Tax Competition and Migration," 2013 Meeting Papers 1126, Society for Economic Dynamics.
    1210. Kitao, Sagiri, 2010. "Labor-dependent capital income taxation," Journal of Monetary Economics, Elsevier, vol. 57(8), pages 959-974, November.
    1211. Albert Jan Hummel & Vinzenz Ziesemer, 2021. "Food Subsidies in General Equilibrium," CESifo Working Paper Series 9201, CESifo.
    1212. James A. Yunker, 1999. "Application of The els Model: Optimal Tax Rate and Public Good Proportion," Public Finance Review, , vol. 27(1), pages 19-51, January.
    1213. Byungchae Rhee, 2004. "A Characterization of Optimal Feasible Tax Mechanism," Econometric Society 2004 Far Eastern Meetings 551, Econometric Society.
    1214. Nicolás Hernández Santibáñez & Dylan Possamaï & Chao Zhou, 2020. "Bank Monitoring Incentives Under Moral Hazard and Adverse Selection," Journal of Optimization Theory and Applications, Springer, vol. 184(3), pages 988-1035, March.
    1215. Craig Brett & John A. Weymark, 2005. "Optimal Nonlinear Taxation of Income and Savings in a Two Class Economy," Vanderbilt University Department of Economics Working Papers 0525, Vanderbilt University Department of Economics.
    1216. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    1217. Mukhopadhyay, Jyoti Prasad, 2014. "Does access to microfinance affect consumption inequality? :evidence from a randomized controlled trial in Andhra Pradesh, India," MPRA Paper 58674, University Library of Munich, Germany.
    1218. Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
    1219. Andreas A. Haupt & Nicole Immorlica & Brendan Lucier, 2023. "Certification Design for a Competitive Market," Papers 2301.13449, arXiv.org.
    1220. Darong Dai, 2020. "Voting over selfishly optimal tax schedules: Can Pigouvian tax redistribute income?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(5), pages 1660-1686, September.
    1221. Day, Creina, 2022. "Increasing inequality and voting for basic income: Could gender inequality worsen?," Economic Analysis and Policy, Elsevier, vol. 76(C), pages 476-487.
    1222. Schroyen, Fred, 2003. "Redistributive taxation and the household: the case of individual filings," Journal of Public Economics, Elsevier, vol. 87(11), pages 2527-2547, October.
    1223. Gutiérrez-Romero, Roxana, 2021. "How does inequality affect long-run growth? Cross-industry, cross-country evidence," Economic Modelling, Elsevier, vol. 95(C), pages 274-297.
    1224. Jorge Paulo De Araújo & Marcelo De Carvalho Griebeler, 2014. "On The Integral Representation Of Thevalue Function," Anais do XL Encontro Nacional de Economia [Proceedings of the 40th Brazilian Economics Meeting] 118, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    1225. Bastani, Spencer & Karlsson, Kristina & Waldenström, Daniel, 2023. "The Different Returns to Cognitive Ability in the Labor and Capital Markets," Working Paper Series 1459, Research Institute of Industrial Economics.
    1226. Etienne Lehmann, 2015. "A la recherche des incitations perdues : pour une fusion de la prime d’activité, de la CSG, des cotisations sociales et de l’impôt sur le revenu," TEPP Research Report 2015-05, TEPP.
    1227. Tiago Cavalcanti & Márcio Corrêa, 2014. "Cash Transfers to the Poor and the Labor Market: An Equilibrium Analysis," Review of Development Economics, Wiley Blackwell, vol. 18(4), pages 741-762, November.
    1228. Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
    1229. Abel Gwaindepi, 2022. "Fiscal capacity in ‘‘responsible government’’ colonies: the Cape Colony in comparative perspective, c. 1865–1910 [The spread of empire: Clio and the measurement of colonial borrowing costs]," European Review of Economic History, European Historical Economics Society, vol. 26(3), pages 340-369.
    1230. Květa Kubátová, 2009. "Optimal Taxation - Review of Theory [Optimální zdanění - přehled dosavadní teorie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(3), pages 24-36.
    1231. Tomer Blumkin & Efraim Sadka, 2008. "A case for taxing education," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 145-163, April.
    1232. Fredrik Andersson, 2001. "Adverse selection and bilateral asymmetric information," Journal of Economics, Springer, vol. 74(2), pages 173-195, June.
    1233. Maskin, Eric & Tirole, Jean, 2019. "Pandering and pork-barrel politics," Journal of Public Economics, Elsevier, vol. 176(C), pages 79-93.
    1234. Agnar Sandmo, 1999. "Asymmetric Information and Public Economics: The Mirrlees-Vickrey Nobel Prize," Journal of Economic Perspectives, American Economic Association, vol. 13(1), pages 165-180, Winter.
    1235. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 712-751, December.
    1236. Paul Milgrom, "undated". "The Envelope Theorems," Working Papers 99016, Stanford University, Department of Economics.
    1237. Alex Cukierman, 2021. "COVID-19, Seignorage, Quantitative Easing and the Fiscal-Monetary Nexus," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(2), pages 181-199, June.
    1238. Smetters, Kent & Walliser, Jan, 2004. "Opting out of social security," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1295-1306, July.
    1239. Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019. "Non-Bunching at Kinks and Notches in Cash Transfers," CPB Discussion Paper 401, CPB Netherlands Bureau for Economic Policy Analysis.
    1240. Louis Kaplow, 2003. "Concavity of Utility, Concavity of Welfare, and Redistribution of Income," NBER Working Papers 10005, National Bureau of Economic Research, Inc.
    1241. Simonovits, András & Eső, Péter, 2003. "Optimális járadékfüggvény tervezése rugalmas nyugdíjrendszerre [Designing optimal benefit rules for flexible retirement]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 99-111.
    1242. Vilen Lipatov & Alfons Weichenrieder, 2015. "Welfare and labor supply implications of tax competition for mobile labor," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(2), pages 457-477, September.
    1243. Carmona, Guilherme & Podczeck, Konrad, 2013. "Existence of Nash Equilibrium in games with a measure space of players and discontinuous payoff functions," MPRA Paper 44263, University Library of Munich, Germany.
    1244. Uwe Thuemmel, 2018. "Optimal Taxation of Robots," CESifo Working Paper Series 7317, CESifo.
    1245. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
    1246. Paweł Pietraszko, 2020. "Podatki i efekty zewnętrzne w modelu Nelsona-Phelpsa z heterogenicznością," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 75-96.
    1247. Thomas Mertens & Roc Armenter, 2009. "State Verification and the Incentives to Save," 2009 Meeting Papers 289, Society for Economic Dynamics.
    1248. Ng, Yew-Kwang & Wang, Jianguo, 2001. "Attitude choice, economic change, and welfare," Journal of Economic Behavior & Organization, Elsevier, vol. 45(3), pages 279-291, July.
    1249. Thomas Eichner & Daniel Weinreich, 2015. "Welfare stigma and risk taking in the welfare state," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 44(2), pages 319-348, February.
    1250. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    1251. Marcus Roller & Kurt Schmidheiny, 2016. "Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country," CESifo Working Paper Series 5834, CESifo.
    1252. Peter S. Faynzilberg, 1997. "Participation Rights and Mechanism Design," Discussion Papers 1279, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    1253. Direr, A., 2010. "The taxation of life annuities under adverse selection," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 50-58, February.
    1254. Stern, Nicholas, 2014. "Ethics, equity and the economics of climate change paper 2: economics and politics," LSE Research Online Documents on Economics 62704, London School of Economics and Political Science, LSE Library.
    1255. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," PSE Working Papers hal-02876988, HAL.
    1256. Bethencourt, Carlos & Kunze, Lars, 2016. "Temptation and the efficient taxation of education and labor," MPRA Paper 75141, University Library of Munich, Germany.
    1257. Economides, George & Moutos, Thomas, 2017. "Minimum wages in the presence of in-kind redistribution," CEPIE Working Papers 08/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
    1258. Woodland, A., 2016. "Taxation, Pensions, and Demographic Change," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 713-780, Elsevier.
    1259. Dai, Darong & Gao, Wenzheng & Tian, Guoqiang, 2020. "Relativity, mobility, and optimal nonlinear income taxation in an open economy," Journal of Economic Behavior & Organization, Elsevier, vol. 172(C), pages 57-82.
    1260. Cheolbeom Park, 2023. "Optimal salary inequality for team performance: evidence from National Football League data," Applied Economics, Taylor & Francis Journals, vol. 55(24), pages 2773-2787, May.
    1261. Pierre Lasserre & Antoine Soubeyran, 1999. "Optimal Justice in a General Equilibrium Model with Non Observable Individual Productivities," CIRANO Working Papers 99s-37, CIRANO.
    1262. Brett, Craig & Weymark, John A., 2017. "Voting over selfishly optimal nonlinear income tax schedules," Games and Economic Behavior, Elsevier, vol. 101(C), pages 172-188.
    1263. Toshihiro Ihori & C.C. Yang, 2008. "Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax," CIRJE F-Series CIRJE-F-595, CIRJE, Faculty of Economics, University of Tokyo.
    1264. Fleurbaey, Marc & Maniquet, François, 2015. "Optimal taxation theory and principles of fairness," LIDAM Discussion Papers CORE 2015005, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    1265. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social security in theory and practice (II): Efficiency theories, narrative theories and implications for reform," Economics Working Papers 385, Department of Economics and Business, Universitat Pompeu Fabra.
    1266. George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020. "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 339-362, April.
    1267. Craig Brett & John A. Weymark, 2008. "Public Good Provision And The Comparative Statics Of Optimal Nonlinear Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(1), pages 255-290, February.
    1268. John Komlos, 2016. "Growth of Income and Welfare in the U.S. 1979-2011," CESifo Working Paper Series 5880, CESifo.
    1269. Simonovits, András, 2002. "Rugalmas nyugdíjkorhatár és optimális lineáris járulék- és járadékfüggvény [Flexible retirement and optimal linear contribution and benefit functions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 713-724.
    1270. Emmanuel Farhi & Ivan Werning, 2005. "Inequality, Social Discounting and Estate Taxation," NBER Working Papers 11408, National Bureau of Economic Research, Inc.
    1271. Guo, Lu & Yan, Chong, 2021. "Optimal Taxation in the Endogenous Growth Framework with the Private Information," MPRA Paper 109548, University Library of Munich, Germany.
    1272. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
    1273. Casey B. Mulligan & Kevin K. Tsui, 2006. "Political Competitiveness," NBER Working Papers 12653, National Bureau of Economic Research, Inc.
    1274. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," CESifo Working Paper Series 2970, CESifo.
    1275. Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
    1276. Marcel Preuss & Germán Reyes & Jason Somerville & Joy Wu, 2024. "Inequality of Opportunity and Income Redistribution," CRC TR 224 Discussion Paper Series crctr224_2024_491, University of Bonn and University of Mannheim, Germany.
    1277. Sushama Murty, "undated". "Lessons from optimal taxation theory for the GST and beyond," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 17-07, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    1278. Modibo Camara & Jason Hartline & Aleck Johnsen, 2020. "Mechanisms for a No-Regret Agent: Beyond the Common Prior," Papers 2009.05518, arXiv.org.
    1279. Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
    1280. Shigeo Morita, 2022. "The MCPF under the pandemic," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(5), pages 993-1015, October.
    1281. Jan Lorenz & Fabian Paetzel & Frank Schweitzer, 2012. "Redistribution spurs growth by using a portfolio effect on human capital," Papers 1210.3716, arXiv.org.
    1282. Felix Bierbrauer & Marco Sahm, 2008. "Optimal Democratic Mechanisms for Taxation and Public Good Provision," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_09, Max Planck Institute for Research on Collective Goods.
    1283. Barinova, V. A. (Баринова, В.) & Eremkin, V. A. (Еремкин, В.) & Lanshina, T. A. (Ланьшина, Т.) & Pleskachev, Yuriy Andreevich (Плескачев, Юрий Андреевич), 2016. "Restrictions on the Use of Effective (Incentive) Contracts in the Public Sector and Public Service [Ограничения Применения Эффективных (Стимулирующих) Контрактов В Бюджетном Секторе И На Государств," Working Papers 964, Russian Presidential Academy of National Economy and Public Administration.
    1284. Claudio A Agostini & Marcela Perticara & Javiera Selman, 2014. "An Earned Income Tax Proposal for Chile," Working Papers wp_037, Adolfo Ibáñez University, School of Government.
    1285. Jonathan R. Kesselman, 1992. "Income Security via the Tax System: Canadian and American Reforms," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 97-150, National Bureau of Economic Research, Inc.
    1286. Zhao, Yunhui, 2016. "Got Hurt for What You Paid? Revisiting Government Subsidy in the U.S. Mortgage Market," MPRA Paper 81083, University Library of Munich, Germany, revised 01 Aug 2017.
    1287. Neary, Peter & Mrázová, Monika, 2017. "Sales and Markup Dispersion: Theory and Empirics," CEPR Discussion Papers 12044, C.E.P.R. Discussion Papers.
    1288. Dan Anderberg & Claudia Cerrone, 2014. "Education, Disappointment and Optimal Policy," CESifo Working Paper Series 5141, CESifo.
    1289. Gunasinghe, Chandika & Selvanathan, E.A. & Naranpanawa, Athula & Forster, John, 2020. "The impact of fiscal shocks on real GDP and income inequality: What do Australian data say?," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 250-270.
    1290. Naito Hisahiro, 2007. "Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-19, September.
    1291. De Dominicis, Piero, 2020. "Routinization and Covid-19: a comparison between United States and Portugal," MPRA Paper 101003, University Library of Munich, Germany.
    1292. Elisha A. Pazner, 1975. "Equity Foundations of Welfare Economics," Discussion Papers 190, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    1293. Wu, T.C. Michael & Yang, C.C., 2014. "Income tax deductions for losses as insurance revisited," Economic Modelling, Elsevier, vol. 41(C), pages 274-280.
    1294. Herold, Katharina, 2009. "Intergovernmental grants and financial autonomy under asymmetric information," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 09-2, University of Cologne, FiFo Institute for Public Economics.
    1295. Martin Hellwig, 2005. "The Undesirability of Randomized Income Taxation under Decreasing Risk Aversion," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_27, Max Planck Institute for Research on Collective Goods.
    1296. Stanley L. Winer & George Tridimas & Walter Hettich, 2008. "Social Welfare and Coercion in Public Finance," CESifo Working Paper Series 2482, CESifo.
    1297. Laussel, Didier & Long, Ngo Van & Resende, Joana, 2020. "Quality and price personalization under customer recognition: A dynamic monopoly model with contrasting equilibria," Journal of Economic Dynamics and Control, Elsevier, vol. 114(C).
    1298. Hu, Xiaowei & Li, Peng, 2022. "Relief and stimulus in a cross-sector multi-product scarce resource supply chain network," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 168(C).
    1299. Job Boerma & Aleh Tsyvinski & Alexander P. Zimin, 2022. "Bunching and Taxing Multidimensional Skills," Papers 2204.13481, arXiv.org.
    1300. John G. Riley, 1984. "Competitive Signalling Reconsidered," UCLA Economics Working Papers 294, UCLA Department of Economics.
    1301. Deepak Lal, 1991. "Social Policy After Socialism," UCLA Economics Working Papers 641, UCLA Department of Economics.
    1302. Sakai Ando, 2017. "Size-Dependent Policies and Efficient Firm Creation," ISER Discussion Paper 1033, Institute of Social and Economic Research, Osaka University, revised Jun 2018.
    1303. Martin Ambassa Messy & Itchoko Motande Mondjeli Mwa Ndjokou, 2021. "Taxation and Income Inequality in Sub-Saharan Africa," Economics Bulletin, AccessEcon, vol. 41(3), pages 1153-1164.
    1304. Florian Scheuer & Casey Rothschild, 2011. "Rent Seeking and Optimal Taxation," 2011 Meeting Papers 1262, Society for Economic Dynamics.
    1305. Rafael Gomez & Noah Meltz, 2002. "The Zero Sum Illusion: Industrial Relations and Modern Economic Approaches to Growth and Income Distribution," EUI-RSCAS Working Papers 37, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    1306. Hoff, Karla, 2008. "Joseph E. Stiglitz," Policy Research Working Paper Series 4478, The World Bank.
    1307. Darong Dai & Guoqiang Tian, 2023. "Voting over selfishly optimal income tax schedules with tax-driven migrations," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(1), pages 183-235, January.
    1308. Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.
    1309. Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print hal-03460334, HAL.
    1310. Patricia Apps & Ray Rees, 2010. "Australian Family Tax Reform and the Targeting Fallacy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(2), pages 153-175, June.
    1311. Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc.
    1312. Eskeland, Gunnar S., 2000. "Externalities and production efficiency," Policy Research Working Paper Series 2319, The World Bank.
    1313. Besley, Timothy, 2011. "Pathologies of the state," Journal of Economic Behavior & Organization, Elsevier, vol. 80(2), pages 339-350.
    1314. Szabóné Bonifert, Éva, 2020. "Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(4), pages 531-553.
    1315. Jun-ichi Itaya & Kenichi Kurita, 2020. "Replicator Evolution of Welfare Stigma: Welfare Fraud vs. Incomplete Take-Up," CESifo Working Paper Series 8621, CESifo.
    1316. Raeni & Astika Sari, 2016. "What are the Challenges in Designing An Effective Personal Income Tax System?," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 62, pages 59-66, April.
    1317. Govori, Florije, 2015. "A Different Approach of Tax Progressivity Measurement," MPRA Paper 62846, University Library of Munich, Germany.
    1318. Joseph E. Stiglitz, 1991. "The Invisible Hand and Modern Welfare Economics," NBER Working Papers 3641, National Bureau of Economic Research, Inc.
    1319. Roger H. Gordon, 2003. "Taxation of Interest Income," NBER Working Papers 9503, National Bureau of Economic Research, Inc.
    1320. Soren Blomquist & Whitney K. Newey, 2017. "The bunching estimator cannot identify the taxable income elasticity," CeMMAP working papers 40/17, Institute for Fiscal Studies.
    1321. Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 563-584, August.
    1322. Joseph Mullins, 2022. "Designing Cash Transfers in the Presence of Children's Human Capital Formation," Working Papers 2022-019, Human Capital and Economic Opportunity Working Group.
    1323. Angela Ruíz Guillermo & Francisco Gómez García & Luis Palma Martos, 2023. "Worldwide Fiscal Progressivity: What can we Learn from Subjective Wellbeing Economics?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 70(SI), pages 121-135, February.
    1324. Iyke, Bernard Njindan & Ho, Sin-Yu, 2017. "Income Inequality and Growth: New Insights from Italy," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 70(4), pages 419-442.
    1325. Takao Kataoka & Yoshihiro Takamatsu, 2020. "Optimal age‐dependent income taxation in a dynamic extensive model: The case for negative participation tax on young people," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(5), pages 1338-1367, September.
    1326. Raj Chetty & John N. Friedman & Tore Olsen & Luigi Pistaferri, 2009. "Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records," NBER Working Papers 15617, National Bureau of Economic Research, Inc.
    1327. Kelvin Shuangjian Zhang, 2017. "Existence in Multidimensional Screening with General Nonlinear Preferences," Papers 1710.08549, arXiv.org, revised Dec 2018.
    1328. Andersson, Tommy & Ellegård, Lina Maria & Enache, Andreea & Erlanson, Albin & Thami, Prakriti, 2021. "Multiple Pricing for Personal Assistance Services," Working Papers 2021:14, Lund University, Department of Economics, revised 25 Oct 2023.
    1329. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    1330. Simon Beck & Thierry Kamionka, 2012. "Who Benefits from Growth ?," Working Papers 2012-18, Center for Research in Economics and Statistics.
    1331. Laurence Ales & Soo-Haeng Cho & Ersin Korpeoglu, "undated". "Innovation Tournaments with Multiple Contributors," GSIA Working Papers 2014-E17, Carnegie Mellon University, Tepper School of Business.
    1332. Felix Bierbrauer, 2008. "Optimal Income Taxation, Public Goods Provision and Robust Mechanism Design," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_31, Max Planck Institute for Research on Collective Goods.
    1333. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2007. "Incorporating Affirmative Action into the Welfare State," CESifo Working Paper Series 2003, CESifo.
    1334. Alari Paulus, 2016. "The antipoverty performance of universal and means-tested benefits with costly take-up," ImPRovE Working Papers 16/12, Herman Deleeck Centre for Social Policy, University of Antwerp.
    1335. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    1336. Subhasish Dugar & Quazi Shahriar, 2012. "Group Identity and the Moral Hazard Problem: Experimental Evidence," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 21(4), pages 1061-1081, December.
    1337. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
    1338. John Bailey Jones & Yue Li, 2022. "Online Appendix to "Social Security Reform with Heterogeneous Mortality"," Online Appendices 21-214, Review of Economic Dynamics.
    1339. Chia-Hui Chen & Junichiro Ishida & Wing Suen, 2020. "Signaling under Double-Crossing Preferences," ISER Discussion Paper 1103rr, Institute of Social and Economic Research, Osaka University, revised Oct 2021.
    1340. Laurence Ales & Christopher Sleet, 2022. "Optimal Taxation of Income‐Generating Choice," Econometrica, Econometric Society, vol. 90(5), pages 2397-2436, September.
    1341. Haaparanta, Pertti & Piekkola, Hannu, 2001. "Taxation and Entrepreneurship," Discussion Papers 766, The Research Institute of the Finnish Economy.
    1342. Leonard E. Burman & William G. Gale & Jeffrey Rohaly, 2003. "Policy Watch: The Expanding Reach of the Individual Alternative Minimum Tax," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 173-186, Spring.
    1343. Albert Jan Hummel, 2021. "Monopsony Power, Income Taxation and Welfare," CESifo Working Paper Series 9128, CESifo.
    1344. Bo Sandemann Rasmussen, 2014. "An Interpretation of the Gini Coefficient in a Stiglitz Two-Type Optimal Tax Problem," Economics Working Papers 2014-15, Department of Economics and Business Economics, Aarhus University.
    1345. Thomas Koch & Javier Birchenall, 2016. "Taking versus taxing: an analysis of conscription in a private information economy," Public Choice, Springer, vol. 167(3), pages 177-199, June.
    1346. Louis Kaplow, 2008. "Taxing Leisure Complements," NBER Working Papers 14397, National Bureau of Economic Research, Inc.
    1347. Stefanie Stantcheva, 2015. "Optimal Income, Education, and Bequest Taxes in an Intergenerational Model," NBER Working Papers 21177, National Bureau of Economic Research, Inc.
    1348. Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2011. "Labor Migration and the Case for Flat Tax," CESifo Working Paper Series 3471, CESifo.
    1349. Timothy Besley, 1994. "Three approaches to public economics," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(2), pages 197-204, October.
    1350. Tajika, Tomoya, 2015. "Japanese government and utilitarian behavior," Journal of the Japanese and International Economies, Elsevier, vol. 36(C), pages 90-107.
    1351. Dingquan Miao, 2022. "Optimal Labor Income Taxation - The Role of the Skill Distribution," LIS Working papers 823, LIS Cross-National Data Center in Luxembourg.
    1352. Brendon, C., 2022. "Optimal Nonlinear Savings Taxation," Janeway Institute Working Papers 2210, Faculty of Economics, University of Cambridge.
    1353. Berliant, Marcus & Boyer, Pierre, 2022. "Politics and income taxes: progress and progressivity," MPRA Paper 114959, University Library of Munich, Germany.
    1354. Burak Emil & Nemec Juraj, 2016. "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 185-197, December.
    1355. PAGE, Frank, 2000. "Competitive selling mechanisms: the delegation principle and farsighted stability," LIDAM Discussion Papers CORE 2000021, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    1356. Ravi Kanbur & Matti Tuomala, 2010. "Charitable Conservatism, Poverty Radicalism and Good Old Fashioned Inequality Aversion," Working Papers 1076, Tampere University, Faculty of Management and Business, Economics.
    1357. Felix Bierbrauer & Aleh Tsyvinski & Nicolas WERQUIN, 2019. "Taxes and Turnout," 2019 Meeting Papers 377, Society for Economic Dynamics.
    1358. Arya, Anil & Mittendorf, Brian, 2005. "Offering stock options to gauge managerial talent," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 189-210, December.
    1359. Jayachandran, Seema, 2014. "Incentives to teach badly: After-school tutoring in developing countries," Journal of Development Economics, Elsevier, vol. 108(C), pages 190-205.
    1360. Olof Johansson-Stenman, 1998. "The Importance of Ethics in Environmental Economics with a Focus on Existence Values," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 11(3), pages 429-442, April.
    1361. Mervyn A. King, 1980. "Savings and Taxation," NBER Working Papers 0428, National Bureau of Economic Research, Inc.
    1362. Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
    1363. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
    1364. Oliver Lorz, 2004. "Time Consistent Optimal Redistribution Policy in an Overlapping Generations Model," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 25-41, February.
    1365. Athreya, Kartik B., 2014. "Big Ideas in Macroeconomics: A Nontechnical View," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262019736, December.
    1366. Li, Jinlu & Lin, Shuanglin, 2016. "Optimal income taxation with discrete skill distribution," Mathematical Social Sciences, Elsevier, vol. 83(C), pages 58-70.
    1367. Borys Grochulski, 2010. "On the optimality of Ramsey taxes in Mirless economies," Working Paper 10-14, Federal Reserve Bank of Richmond.
    1368. Liu, Tracy Xiao & Lu, Jingfeng & Wang, Zhewei, 2022. "Efficient public good provision by lotteries with nonlinear pricing," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 680-698.
    1369. Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 225-261, June.
    1370. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
    1371. Joel Shapiro, 2001. "Income taxation in a frictional labor market," Economics Working Papers 559, Department of Economics and Business, Universitat Pompeu Fabra.
    1372. Frédéric Gavrel & Thérèse Rebière, 2018. "On the equilibrium and welfare consequences of getting ahead of the Smiths," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(2), pages 257-270, April.
    1373. P. Jean-Jacques Herings & A. Predtetchinski, 2016. "Bargaining under monotonicity constraints," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 62(1), pages 221-243, June.
    1374. Marko Ledic & Ivica Rubil & Ivica Urban, 2021. "Tax Progressivity and Social Welfare with a Continuum of Inequality Views," Working Papers 2103, The Institute of Economics, Zagreb.
    1375. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2016. "Optimal income taxation when asset taxation is limited," Journal of Public Economics, Elsevier, vol. 136(C), pages 14-29.
    1376. Jon Eguia & Dimitrios Xefteris, 2022. "Lognormal (Re)Distribution: A Macrofounded Theory of Inequality," University of Cyprus Working Papers in Economics 04-2022, University of Cyprus Department of Economics.
    1377. 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.
    1378. Roland Hodler, 2009. "Redistribution and Inequality in a Heterogeneous Society," Economica, London School of Economics and Political Science, vol. 76(304), pages 704-718, October.
    1379. Clément, Valérie & Moureau, Nathalie & Vidal, Marion, 2009. "À la recherche des biens sous tutelle," L'Actualité Economique, Société Canadienne de Science Economique, vol. 85(4), pages 383-401, décembre.
    1380. Vítor Martins & Alessandro Turrini & Bořek Vašíček & Madalina Zamfir, 2021. "Euro Area Housing Markets: Trends, Challenges and Policy Responses," European Economy - Discussion Papers 147, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    1381. Robin Boadway, 1998. "Redistributing Smarter: Self-Selection, Targeting and Non-Conventional Policy Instruments," Canadian Public Policy, University of Toronto Press, vol. 24(3), pages 365-369, September.
    1382. Pass, Brendan, 2012. "Convexity and multi-dimensional screening for spaces with different dimensions," Journal of Economic Theory, Elsevier, vol. 147(6), pages 2399-2418.
    1383. Zsolt Becsi, 1999. "Heterogeneity and the welfare cost of dynamic factor taxes," FRB Atlanta Working Paper 99-2, Federal Reserve Bank of Atlanta.
    1384. Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte 60, Institute of Labor Economics (IZA).
    1385. Pierre Cahuc & Cette Gilbert & André Zylberberg, 2008. "Salaire minimum et bas revenus," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00638149, HAL.
    1386. Bös, Dieter & Kolmar, Martin, 2003. "Aggressiveness and Redistribution," Bonn Econ Discussion Papers 2/2003, University of Bonn, Bonn Graduate School of Economics (BGSE).
    1387. Sheshinski, Eytan, 1977. "Adverse selection and optimum insurance policies," MPRA Paper 70329, University Library of Munich, Germany.
    1388. Emma Hubert, 2023. "Continuous-time incentives in hierarchies," Finance and Stochastics, Springer, vol. 27(3), pages 605-661, July.
    1389. Kevin J. Lansing, 1993. "Dynamic optimal fiscal and monetary policy in a business cycle model with income redistribution," Working Papers (Old Series) 9308, Federal Reserve Bank of Cleveland.
    1390. Florije Govori, 2019. "Personal Income Tax Progression in Kosovo," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, November.
    1391. Albertsen, Lau H. & Andersen, Mads & Boscán, Luis R. & Santos, Athila Q., 2020. "Implementing dynamic electricity taxation in Denmark," Energy Policy, Elsevier, vol. 143(C).
    1392. Xiaobing Wang & Jenifer Piesse, 2010. "Inequality and the Urban–rural Divide in China: Effects of Regressive Taxation," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 18(6), pages 36-55, November.
    1393. Ott, Ursula F., 2013. "International Business Research and Game Theory: Looking beyond the Prisoner's Dilemma," International Business Review, Elsevier, vol. 22(2), pages 480-491.
    1394. Borys Grochulski, 2009. "Distortionary taxation for efficient redistribution," Economic Quarterly, Federal Reserve Bank of Richmond, vol. 95(Sum), pages 235-267.
    1395. Fleurbaey, M. & Valletta, G., 2013. "Fair optimal tax with endogenous productivities," Research Memorandum 024, Maastricht University, Graduate School of Business and Economics (GSBE).
    1396. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," World Inequality Lab Working Papers hal-02876987, HAL.
    1397. Bierbrauer, Felix & Sahm, Marco, 2006. "Informative Voting and the Samuelson Rule," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 159, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    1398. Lundholm, Michael & Wijkander, Hans, 2002. "Public Ownership and Income Redistribution," Research Papers in Economics 2003:2, Stockholm University, Department of Economics.
    1399. Aart Gerritsen, 2023. "To Redistribute or to Predistribute? The Minimum Wage versus Income Taxation When Workers Differ in Both Wages and Working Hours," CESifo Working Paper Series 10734, CESifo.
    1400. Engström, Per, 2002. "Optimal Non-Linear Income Taxation in Search Equilibrium," Working Paper Series 2002:18, Uppsala University, Department of Economics.
    1401. Carmen Camacho & Hye-Jin Cho, 2020. "Sorting in Credit Rationing: An Elementary Survey," Working Papers halshs-03030433, HAL.
    1402. Joseph E. Stiglitz, 1981. "Self-Selection and Pareto Efficient Taxation," NBER Working Papers 0632, National Bureau of Economic Research, Inc.
    1403. Michel Strawczynski, 1996. "Social Insurance And The Optimum Piecewise Linear Income Tax," Bank of Israel Working Papers 1996.10, Bank of Israel.
    1404. Kindsgrab, Paul M., 2022. "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, vol. 214(C).
    1405. Vassilis Tselios, 2009. "Growth and Convergence in Income Per Capita and Income Inequality in the Regions of the EU," Spatial Economic Analysis, Taylor & Francis Journals, vol. 4(3), pages 343-370.
    1406. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    1407. Jason Sorens, 2014. "Fiscal federalism, jurisdictional competition, and the size of government," Constitutional Political Economy, Springer, vol. 25(4), pages 354-375, December.
    1408. Michael D. Bordo & Edward Simpson Prescott, 2019. "Federal Reserve Structure, Economic Ideas, and Monetary and Financial Policy," Working Papers 19-13, Federal Reserve Bank of Cleveland.
    1409. Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Goods Provision in a Large Economy with Aggregate Uncertainty," CESifo Working Paper Series 2701, CESifo.
    1410. Emanuel Hansen, 2017. "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2017_10, Max Planck Institute for Research on Collective Goods.
    1411. Rouwendal, J., 1990. "On the equitable distribution of the housing stock," Serie Research Memoranda 0029, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    1412. Pedro Jorge Holanda Figueiredo Alves & Jevuks Matheus Araujo & Ana Karolina Acris Melo, 2023. "Fiscal decentralization and economic growth: evidence from Brazilian states," Public Sector Economics, Institute of Public Finance, vol. 47(2), pages 255-280.
    1413. James Sefton & Justin Van De Ven, 2009. "Optimal Design of Means Tested Retirement Benefits," Economic Journal, Royal Economic Society, vol. 119(541), pages 461-481, November.
    1414. Ando, Sakai, 2021. "Size-dependent policies and risky firm creation," Journal of Public Economics, Elsevier, vol. 197(C).
    1415. Costinot, Arnaud, 2007. "Heterogeneity and Trade," University of California at San Diego, Economics Working Paper Series qt4ns3899g, Department of Economics, UC San Diego.
    1416. Xiaodong Wu, 2000. ""Pollution Havens" and the Regulation of Multinationals by Multiple Governments," Econometric Society World Congress 2000 Contributed Papers 1766, Econometric Society.
    1417. Timothy Besley & Stephen Coate, 1999. "The Public Critique of Welfare Economics: An Exploration," NBER Working Papers 7083, National Bureau of Economic Research, Inc.
    1418. Levon Barseghyan & Francesca Molinari, 2023. "Risk Preference Types, Limited Consideration, and Welfare," Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 41(4), pages 1011-1029, October.
    1419. Takuya Obara & Yoshitomo Ogawa, 2020. "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series 211, School of Economics, Kwansei Gakuin University, revised Jan 2021.
    1420. Yutaka Suzuki, 2008. "Mechanism design with collusive supervision: a three-tier agency model with a continuum of types," Economics Bulletin, AccessEcon, vol. 4(12), pages 1-10.
    1421. Juliano Junqueira Assunção & Humberto Moreira, 2000. "ITR sem mentiras: um comentário sobre a taxação de terras com informação assimétrica," Textos para discussão 439, Department of Economics PUC-Rio (Brazil).
    1422. Tom Phelan, 2019. "The Optimal Taxation of Business Owners," Working Papers 19-26R, Federal Reserve Bank of Cleveland, revised 28 May 2021.
    1423. Georges Casamatta, 2023. "On the desirability of taxing bequests," Journal of Economics, Springer, vol. 138(3), pages 195-219, April.
    1424. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2008. "The Role of Stigma in the Design of Welfare Programs," Foerder Institute for Economic Research Working Papers 275714, Tel-Aviv University > Foerder Institute for Economic Research.
    1425. Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
    1426. OBARA, Takuya, 2016. "The optimal differentiated income taxation for groups categorized based on benefits from public goods," CCES Discussion Paper Series 64, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    1427. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
    1428. Li, Anqi & Xing, Yiqing, 2020. "Intermediated implementation," European Economic Review, Elsevier, vol. 123(C).
    1429. Martin Hellwig, 2008. "A Maximum Principle for Control Problems with Monotonicity Constraints," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_04, Max Planck Institute for Research on Collective Goods.
    1430. Tommy Andersson, 2008. "Non‐Linear Pricing And Equality Of Opportunity," Metroeconomica, Wiley Blackwell, vol. 59(4), pages 541-556, November.
    1431. Robin Boadway & Nicolas Marceau, 1994. "Time inconsistency as a rationale for public unemployment insurance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(2), pages 107-126, October.
    1432. Ferrreira, Ana Melissa, 2019. "Skill-Biased Technological Change and Inequality in the U.S," MPRA Paper 93914, University Library of Munich, Germany.
    1433. Anne Beyer & Ilan Guttman & Iván Marinovic, 2014. "Optimal Contracts with Performance Manipulation," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 817-847, September.
    1434. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    1435. Coelho, José, 2020. "Universal basic income and skill-biased technological change," MPRA Paper 99195, University Library of Munich, Germany, revised 20 Mar 2020.
    1436. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    1437. George Economides & Thomas Moutos, 2014. "Minimum Wages as a Redistributive Device in the Long Run," CESifo Working Paper Series 5052, CESifo.
    1438. Homburg, Stefan, 2000. "A Social Security Fallacy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 89(2/3), pages 409-419.
    1439. Tomer Blumkin & Efraim Sadka, 2007. "On the Desirability of Taxing Charitable Contributions," CESifo Working Paper Series 1900, CESifo.
    1440. John G. Riley, 2001. "Silver Signals: Twenty-Five Years of Screening and Signaling," Journal of Economic Literature, American Economic Association, vol. 39(2), pages 432-478, June.
    1441. Sayaka Sakoda, 2020. "Inequalities and Unfair Income Distribution in Japan," World Journal of Applied Economics, WERI-World Economic Research Institute, vol. 6(1), pages 91-98, June.
    1442. Emanuel Hansen, 2020. "Optimal Income Taxation with Labor Supply Responses at Two Margins: When Is an Earned Income Tax Credit Optimal?," CESifo Working Paper Series 8630, CESifo.
    1443. Casey B. Mulligan, 2013. "Uncertainty, Redistribution, and the Labor Market," NBER Working Papers 19553, National Bureau of Economic Research, Inc.
    1444. Blumkin, Tomer & Sadka, Efraim, 2005. "Income taxation with intergenerational mobility: Can higher inequality lead to less progression?," European Economic Review, Elsevier, vol. 49(7), pages 1915-1925, October.
    1445. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.
    1446. Zouhair Aït Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers hal-04141686, HAL.
    1447. Jean-Jacques Laffont, 1997. "Inflexible Rules Against Political Discretion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 24, pages 79-87.
    1448. Xisco Oliver Rullán & Amedeo Spadaro, 2004. "Are Spanish governments really averse to inequality? a normative analysis using the 1999 Spanish tax reform," Investigaciones Economicas, Fundación SEPI, vol. 28(3), pages 551-566, September.
    1449. Patricia Apps, 2009. "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers 609, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    1450. Jerry A. Hausman, 1980. "Income and Payroll Tax Policy and Labor Supply," NBER Working Papers 0610, National Bureau of Economic Research, Inc.
    1451. Emma Hubert, 2020. "Continuous-time incentives in hierarchies," Papers 2007.10758, arXiv.org.
    1452. Gahvari, Firouz & Micheletto, Luca, 2012. "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Working Paper Series, Center for Fiscal Studies 2012:9, Uppsala University, Department of Economics, revised 05 Jun 2014.
    1453. Dhaoui, Iyad, 2018. "Achieving Sustainable Development Goals in MENA countries: an Analytical and Econometric Approach," MPRA Paper 92471, University Library of Munich, Germany.
    1454. Joseph E. Stiglitz, 2017. "The Revolution of Information Economics: The Past and the Future," NBER Working Papers 23780, National Bureau of Economic Research, Inc.
    1455. Simonovits, András, 2004. "Hogyan óvjuk meg az (amerikai) társadalombiztosítási nyugdíjrendszert?. Magyar szemmel P. A. Diamond-P. R. Orszag Saving Social Security című könyvéről [How to protect the US social-security pensio," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 752-767.
    1456. David Wildasin, 2008. "Public Finance in an Era of Global Demographic Change: Fertility Busts, Migration Booms, and Public Policy," Working Papers 2008-02, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    1457. Liran Einav & Steve Tadelis, 2012. "Jonathan Levin: 2011 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 26(2), pages 207-218, Spring.
    1458. Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
    1459. Sachs, Dominik & Findeisen, Sebastian, 2014. "Designing Efficient Education and Tax Policies," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100504, Verein für Socialpolitik / German Economic Association.
    1460. Daniel Fonseca Costa & Brenda Melissa Fonseca & Lélis Pedro Andrade & Bruno César Melo Moreira, 2023. "Bibliometric and scientometric analysis of the scientific field in taxation," SN Business & Economics, Springer, vol. 3(1), pages 1-28, January.
    1461. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
    1462. Schulz, Karl & Tsyvinski, Aleh & Werquin, Nicolas, 2023. "Generalized compensation principle," Theoretical Economics, Econometric Society, vol. 18(4), November.
    1463. Jonathan Baron & Edward McCaffery, "undated". "Masking Redistribution (or its Absence)," University of Southern California Legal Working Paper Series usclwps-1000, University of Southern California Law School.
    1464. Gustavo Caballero, "undated". "Information Effect Regarding Inequality of Opportunities on Redistribution: A Lab Experiment," Working Papers 2014-75, Department of Economics, University of Calgary, revised 15 Oct 2014.
    1465. Nanak Kakwani & Hyun H. Son, 2015. "Income inequality and social well-being," Working Papers 380, ECINEQ, Society for the Study of Economic Inequality.
    1466. Cl'emence Alasseur & Corinne Chaton & Emma Hubert, 2020. "Optimal contracts under adverse selection for staple goods: efficiency of in-kind insurance," Papers 2001.02099, arXiv.org, revised Dec 2020.
    1467. Laurence JACQUET & Etienne LEHMANN, 2014. "Optimal Nonlinear Income Taxation with Multidimensional Types: The Case with Heterogeneous Behavioral Responses," THEMA Working Papers 2014-01, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    1468. A. Rampini, Adriano, 2005. "Default and aggregate income," Journal of Economic Theory, Elsevier, vol. 122(2), pages 225-253, June.
    1469. Konrad, Kai A., 2001. "Privacy and time-consistent optimal labor income taxation," Journal of Public Economics, Elsevier, vol. 79(3), pages 503-519, March.
    1470. Dorina GHEȚAN & Ada PAIERELE, 2020. "Social protection systems and economic growth," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(3(624), A), pages 5-20, Autumn.
    1471. Hummel, Albert Jan, 2023. "Tax curvature," Journal of Public Economics, Elsevier, vol. 224(C).
    1472. Hummel, Albert Jan & Jacobs, Bas, 2023. "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, vol. 220(C).
    1473. Laurence Jacquet, 2010. "Take it or Leave it: Take-up, Optimal Transfer Programs, and Monitoring," CESifo Working Paper Series 3018, CESifo.
    1474. 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, vol. 75(1), pages 29-65, mars-juin.
    1475. Babaioff, Moshe & Blumrosen, Liad & Schapira, Michael, 2013. "The communication burden of payment determination," Games and Economic Behavior, Elsevier, vol. 77(1), pages 153-167.
    1476. Wei Zhang, 2014. "Job Market Signalling With Two Dimensions Of Private Information," Bulletin of Economic Research, Wiley Blackwell, vol. 66(2), pages 113-132, April.
    1477. N.V. Philippova & R.G. Akhmadeev & O.A. Bykanova & L.A. Chaykovskaya, 2018. "Social Equity: A Route to Progressive Taxation of Individuals," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 317-330.
    1478. Vassilis Tselios, 2011. "Is Inequality Good for Innovation?," International Regional Science Review, , vol. 34(1), pages 75-101, January.
    1479. Kelvin Shuangjian Zhang, 2019. "Existence in multidimensional screening with general nonlinear preferences," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 67(2), pages 463-485, March.
    1480. Haimanti Bhattacharya & Subhasish Dugar, 2014. "Partnership Formation: The Role of Social Status," Management Science, INFORMS, vol. 60(5), pages 1130-1147, May.
    1481. Olof Johansson-Stenman, 2005. "Distributional Weights in Cost-Benefit Analysis—Should We Forget about Them?," Land Economics, University of Wisconsin Press, vol. 81(3).
    1482. Emmanuel Farhi & Iván Werning, 2012. "Capital Taxation: Quantitative Explorations of the Inverse Euler Equation," Journal of Political Economy, University of Chicago Press, vol. 120(3), pages 000.
    1483. Bruno S. Frey & Beat Gygi, 1988. "Die Fairness von Preisen," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 124(IV), pages 519-541, December.
    1484. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 147-173, march.
    1485. Simonovits, András, 2006. "Nyerhet-e mindenki az újraelosztásban?. Kötelező biztosítás és aszimmetrikus információ [Can everybody win by redistribution?. Compulsory insurance and asymmetrical information]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 873-879.
    1486. Ulrich Erlenmaier & Hans Gersbach, 2001. "Flexible Majority Rules," CESifo Working Paper Series 464, CESifo.
    1487. Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 7-22, April.
    1488. Joel Shapiro, 2003. "Work Requirements and Income Maintenance Programs," Working Papers 20, Barcelona School of Economics.
    1489. Zhang, De-Peng & Yang, Chen-hui & Zhang, Feng-Hua, 2014. "Analysis of the equity preference influence in customer participation incentives," Economic Modelling, Elsevier, vol. 41(C), pages 1-8.
    1490. Giuseppe Pennisi & Pasquale L. Scandizzo, 2006. "Economic Evaluation in the age of Uncertainty," CEIS Research Paper 86, Tor Vergata University, CEIS.
    1491. Dirk Bergemann & Alessandro Pavan, 2015. "Introduction to JET Symposium Issue on "Dynamic Contracts and Mechanism Design"," Cowles Foundation Discussion Papers 2016, Cowles Foundation for Research in Economics, Yale University.
    1492. Blumkin, Tomer & Danziger, Leif, 2014. "Deserving Poor and the Desirability of a Minimum Wage," IZA Discussion Papers 8418, Institute of Labor Economics (IZA).
    1493. Ray C. Fair, 2016. "The Optimal Distribution of Income Revisited," Cowles Foundation Discussion Papers 2031, Cowles Foundation for Research in Economics, Yale University.
    1494. Lu, Kelin, 2022. "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, vol. 144(C).
    1495. Komura, Mizuki & Ogawa, Hikaru & Ogawa, Yoshitomo, 2019. "Optimal income taxation when couples have endogenous bargaining power," Economic Modelling, Elsevier, vol. 83(C), pages 384-393.
    1496. Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2003. "Doing Wonders with an Egg: Optimal Re‐distribution When Households Differ in Market and Non‐Market Abilities," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(3), pages 479-498, July.
    1497. Blumkin, Tomer & Sadka, Efraim & Shem-Tov, Yotam, 2013. "A Case for Maximum Wage," Foerder Institute for Economic Research Working Papers 275790, Tel-Aviv University > Foerder Institute for Economic Research.
    1498. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
    1499. Dagobert L. Brito & Jonathan H. Hamilton & Steven M. Slutsky & Joseph E. Stiglitz, 1987. "Information and Multi-Period Optimal Income Taxation with Government Commitment," NBER Working Papers 2458, National Bureau of Economic Research, Inc.
    1500. Nicholas Stern, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Working Papers 2009.106, Fondazione Eni Enrico Mattei.
    1501. Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
    1502. Amir, Hidayat & Nugroho, Anda, 2013. "Development of Web-Based CGE Model for Tax Policy Analysis," MPRA Paper 66300, University Library of Munich, Germany.
    1503. X. Ruiz del Portal, 2012. "Conditions for incentive compatibility in models with multidimensional allocation functions and one-dimensional types," Review of Economic Design, Springer;Society for Economic Design, vol. 16(4), pages 311-321, December.
    1504. Felix Bierbrauer, 2008. "A unified approach to the revelation of public goods preferences and to optimal income taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_39, Max Planck Institute for Research on Collective Goods.
    1505. Riccarda Longaretti, 2001. "Wealth Distribution, Investment in Human Capital and Occupational Choice When Capital Markets Are Imperfect," Working Papers 38, University of Milano-Bicocca, Department of Economics, revised Nov 2001.
    1506. Mesfin Mulugeta Woldegiorgis, 2022. "Inequality, social protection policy, and inclusion: pertinent theories and empirical evidence," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 24(2), pages 241-265, December.
    1507. Stoyan Tanchev, 2019. "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
    1508. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc.
    1509. Johansson-Stenman, Olof, 2001. "Should We Use Distributional Weights in CBA When Income Taxes Can Deal with Equity?," Working Papers in Economics 35, University of Gothenburg, Department of Economics.
    1510. Frode Brevik & Manfred Gärtner, 2005. "Welfare and Distribution Effects of Bank Secrecy Laws," University of St. Gallen Department of Economics working paper series 2005 2005-07, Department of Economics, University of St. Gallen.
    1511. Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016. "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints 144164, ZBW - Leibniz Information Centre for Economics.
    1512. Beáta Blechová, 2012. "Progresivní nebo "rovná" daň - ekonomické i politické dilema [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(5), pages 649-667.
    1513. Felix J. Bierbrauer, 2014. "Optimal Tax and Expenditure Policy with Aggregate Uncertainty," American Economic Journal: Microeconomics, American Economic Association, vol. 6(1), pages 205-257, February.
    1514. Olga Yuryevna Bakaeva* & Eugeniy Gennadyevich Belikov & Elena Vacheslavovna Pokachalova & Vasily Valeryevich Popov & Margarita Byashirovna Razgildieva, 2018. "Implementing the Principles of the Social State in Tax Law within the Context of the Digital Economy," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 61-66:3.
    1515. Jenny Simon, 2014. "Imperfect Financial Markets as a Commitment Device for the Government," CESifo Working Paper Series 4902, CESifo.
    1516. Aronsson, Thomas, 2010. "Optimal income taxation and decentralized fiscal federalism," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 187-195, July.
    1517. Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
    1518. Li, Hongbin & Rozelle, Scott, 2001. "Insider Privatization With A Tail: The Buyout Price And Performance Of Privatized Firms In Rural China," Working Papers 11968, University of California, Davis, Department of Agricultural and Resource Economics.
    1519. Thomas Phelan, 2019. "Efficient wealth inequality and differential asset taxation with dynamic agency," 2019 Meeting Papers 1350, Society for Economic Dynamics.
    1520. Östblom, Göran & Hammar, Henrik, 2007. "Outcomes of a Swedish Kilometre Tax. An analysis of Economic Effects and Effects on NOx Emissions," Working Papers 103, National Institute of Economic Research.
    1521. OBARA, Takuya, 2016. "Differential Income Taxation and Tiebout Sorting," CCES Discussion Paper Series 64_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    1522. Laurence J. Kotlikoff & Assaf Razin, 1988. "Making Bequests Without Spoiling Children: Bequests as an Implicit Optimal Tax Structure and the Possibility That Altruistic Bequests are not Equaliz," NBER Working Papers 2735, National Bureau of Economic Research, Inc.
    1523. Iswahyudi, Heru, 2020. "The problem of gross receipts taxes in Indonesia: Economic distortions and policy options," MPRA Paper 100617, University Library of Munich, Germany.
    1524. María Racionero, 2009. "Welfare, incentives and taxation ‐ By James A. Mirrlees," The Economic Record, The Economic Society of Australia, vol. 85(269), pages 233-234, June.
    1525. Sachs, Dominik & Abbott, Brant, 2016. "Universal versus Targeted Preschools: An Optimal Tax Approach," VfS Annual Conference 2016 (Augsburg): Demographic Change 145916, Verein für Socialpolitik / German Economic Association.
    1526. Hilary W. Hoynes & Jesse Rothstein, 2019. "Universal Basic Income in the US and Advanced Countries," NBER Working Papers 25538, National Bureau of Economic Research, Inc.
    1527. Edyta Małecka-Ziembińska & Radosław Ziembiński, 2020. "Application of Genetic Algorithm to Optimal Income Taxation," JRFM, MDPI, vol. 13(11), pages 1-24, October.
    1528. Joseph G. Haubrich, 1992. "Sluggish deposit rates: endogenous institutions and aggregate fluctuations," Economic Review, Federal Reserve Bank of Cleveland, vol. 28(Q II), pages 23-35.
    1529. Leonel Muinelo‐Gallo & Ronald Miranda Lescano, 2022. "Redistribution and efficiency: An empirical analysis of the relevant trade‐offs of welfare state fiscal policies," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 562-586, February.
    1530. Donald Bruce & Langchuan Peng, 2018. "Optimal taxation in the presence of income-dependent relative income effects," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 51(2), pages 313-335, August.
    1531. Thomas Gaube, 2005. "Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 319-334, May.
    1532. Suresh P. Sethi & Sushil Gupta & Vipin K. Agrawal & Vijay K. Agrawal, 2022. "Nobel laureates’ contributions to and impacts on operations management," Production and Operations Management, Production and Operations Management Society, vol. 31(12), pages 4283-4303, December.
    1533. María Verónica Alderete, 2015. "Redes de pymes: una visión desde las teorías de club y de equipo," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 17(32), pages 317-348, January-J.
    1534. Borys Grochulski & Yuzhe Zhang, 2014. "Optimal Institutions in Economies with Private Information: Exclusive Contracts, Taxes, and Bankruptcy Law," Economic Quarterly, Federal Reserve Bank of Richmond, issue 4Q, pages 353-385.
    1535. Susan E. Mayer & Leonard M. Lopoo & Lincoln H. Groves, 2016. "Government spending and the distribution of economic growth," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 399-415, October.
    1536. Sechan Oh & Özalp Özer, 2013. "Mechanism Design for Capacity Planning Under Dynamic Evolutions of Asymmetric Demand Forecasts," Management Science, INFORMS, vol. 59(4), pages 987-1007, April.
    1537. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
    1538. Bruno Emmanuel Ongo Nkoa & Jacques Simon Song, 2022. "Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique," African Development Review, African Development Bank, vol. 34(S1), pages 80-101, July.
    1539. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
    1540. Nakatani, Ryota, 2022. "Optimal fiscal policy in the automated economy," MPRA Paper 115003, University Library of Munich, Germany.
    1541. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    1542. Quiggin, John & Chambers, Robert G., 1998. "A state-contingent production approach to principal-agent problems with an application to point-source pollution control," Journal of Public Economics, Elsevier, vol. 70(3), pages 441-472, December.
    1543. Felix Bierbrauer & Marco Sahm, 2006. "Informative Voting and the Samuelson Rule," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_18, Max Planck Institute for Research on Collective Goods.
    1544. Spencer Bastani, 2023. "The Marginal Cost of Public Funds: A Brief Guide," CESifo Working Paper Series 10322, CESifo.
    1545. Merkies, A.H.Q.M. & Steyn, I.J., 1991. "A note on pareto laws," Serie Research Memoranda 0056, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    1546. Echevarría, Cruz A., 2012. "Income tax progressivity, physical capital, aggregate uncertainty and long-run growth in an OLG economy," Journal of Macroeconomics, Elsevier, vol. 34(4), pages 955-974.
    1547. Fredrik Andersson, 1994. "On the screening power of incentive schemes," Review of Economic Design, Springer;Society for Economic Design, vol. 1(1), pages 251-274, December.
    1548. Homburg, Stefan, 2002. "The Optimal Income Tax: Restatement and Extensions," Hannover Economic Papers (HEP) dp-252, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    1549. Hisahiro Naito, 2016. "Optimal Shadow Prices for the Public Sector in the Presence of a Non-linear Income Tax System in an Open Economy," Tsukuba Economics Working Papers 2016-003, Faculty of Humanities and Social Sciences, University of Tsukuba.
    1550. Matti Tuomala & Sanna Tenhunen, 2013. "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 485-512, June.
    1551. David Koll & Dominik Sachs & Fabian Stürmer-Heiber & Hélène Turon, 2023. "Equity and Efficiency of Childcare Subsidies: A Dynamic Structural Approach," CESifo Working Paper Series 10793, CESifo.
    1552. Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 685-708, September.
    1553. Sebastian G. Kessing & Benny Schneider, 2014. "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge 168-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    1554. Bara, Zoltán, 1998. "A tisztességes elosztás mikroökonómiai elmélete [The microeconomic theory of fair distribution]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 558-575.
    1555. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
    1556. Juraj Gazda & Viliam Kováč & Peter Tóth & Peter Drotár & Vladimír Gazda, 2017. "Tax optimization in an agent-based model of real-time spectrum secondary market," Telecommunication Systems: Modelling, Analysis, Design and Management, Springer, vol. 64(3), pages 543-558, March.
    1557. Didier Laussel & Ngo Van Long & Joana Resende, 2019. "Quality and Price Personalization under Customer Recognition: A Dynamic Monopoly Model," CIRANO Working Papers 2019s-03, CIRANO.
    1558. Bastani, Spencer & Karlsson, Kristina & Waldenström, Daniel, 2023. "The different returns to cognitive ability in the labor and capital markets," Working Paper Series 2023:8, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    1559. René Caldentey & Ying Liu & Ilan Lobel, 2017. "Intertemporal Pricing Under Minimax Regret," Operations Research, INFORMS, vol. 65(1), pages 104-129, February.
    1560. Lasse Frisgaard Gunnersen & Bo Sandemann Rasmussen, 2012. "Optimal Tax-Transfer Policies, Life-Cycle Labour Supply and Present-Biased Preferences," Economics Working Papers 2012-12, Department of Economics and Business Economics, Aarhus University.
    1561. Sachs, Dominik & Findeisen, Sebastian, 2015. "Insurance and Redistribution with Simple Tax Instruments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113099, Verein für Socialpolitik / German Economic Association.
    1562. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labor supply," Post-Print hal-04015963, HAL.
    1563. Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics, revised 2004.
    1564. Masayuki Okada, 2023. "The optimal earnings test and retirement behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1036-1068, August.
    1565. Thomas Bassetti & Luciano Greco, 2015. "Optimal Taxation and Productive Social Expenditure," "Marco Fanno" Working Papers 0196, Dipartimento di Scienze Economiche "Marco Fanno".
    1566. Peter A. Diamond, 1997. "Macroeconomics Aspects of Social Security Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 28(2), pages 1-88.
    1567. Mulligan, Casey B. & Philipson, Tomas J., 2000. "Merit Motives & Government Intervention: Public Finance in Reverse," Working Papers 159, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    1568. Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2020. "Towards politically feasible and welfare-improving tax reforms," ECONtribute Policy Brief Series 008, University of Bonn and University of Cologne, Germany.
    1569. Marta Marson & Elena Maggi, 2018. "Light public–private partnerships in the water supply sector: Malawi and other case studies from sub†Saharan Africa," Development Policy Review, Overseas Development Institute, vol. 36(S1), pages 302-320, March.
    1570. Bertola, Giuseppe & Koeniger, Winfried, 2014. "On the validity of the first-order approach with moral hazard and hidden assets," Economics Letters, Elsevier, vol. 124(3), pages 402-405.
    1571. Helmuth Cremer & Firouz Gahvari, 2017. "Restoring Ramsey tax lessons to Mirrleesian tax settings: Atkinson–Stiglitz and Ramsey reconciled," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 49(1), pages 11-35, June.
    1572. Tavernier, Edmund M. & Onyango, Benjamin M., 2006. "Agricultural Policy as a Social Engineering Tool," 2006 Annual meeting, July 23-26, Long Beach, CA 21359, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    1573. Ruiz del Portal, X., 2012. "On the implementability of contracts without quasilinear utility," Economics Letters, Elsevier, vol. 116(1), pages 42-45.
    1574. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers hal-02876987, HAL.
    1575. Ruiz del Portal, X., 2008. "Is the optimal income tax regressive?," Economics Letters, Elsevier, vol. 100(3), pages 402-404, September.
    1576. Victoria I. Tarasova & Yuri V. Mezdrykov & Svetlana B. Efimova & Elena S. Fedotova & Dmitry A. Dudenkov & Regina V. Skachkova, 2018. "Methodological provision for the assessment of audit risk during the audit of tax reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 371-397, September.
    1577. Gal-Or, Esther, 1999. "Vertical integration or separation of the sales function as implied by competitive forces," International Journal of Industrial Organization, Elsevier, vol. 17(5), pages 641-662, July.
    1578. Dirk Bergemann & Tibor Heumann & Stephen Morris, 2023. "Cost Based Nonlinear Pricing," Cowles Foundation Discussion Papers 2368, Cowles Foundation for Research in Economics, Yale University.
    1579. Archer, Aaron & Kleinberg, Robert, 2014. "Truthful germs are contagious: A local-to-global characterization of truthfulness," Games and Economic Behavior, Elsevier, vol. 86(C), pages 340-366.
    1580. Parkash Chander, 2004. "Risk Aversion and Income Tax Enforcement," Econometric Society 2004 Far Eastern Meetings 531, Econometric Society.
    1581. William P. Rogerson, 2003. "Simple Menus of Contracts in Cost-Based Procurement and Regulation," American Economic Review, American Economic Association, vol. 93(3), pages 919-926, June.
    1582. Chaitali Sinha, 2014. "Human Capital and Public Policy," South Asian Journal of Macroeconomics and Public Finance, , vol. 3(1), pages 79-125, June.
    1583. Oleg Itskhoki, 2009. "Optimal Redistribution in an Open Economy," 2009 Meeting Papers 967, Society for Economic Dynamics.
    1584. Bastian, Jacob E. & Jones, Maggie R., 2021. "Do EITC expansions pay for themselves? Effects on tax revenue and government transfers," Journal of Public Economics, Elsevier, vol. 196(C).
    1585. Li, Hongbin, 2003. "Reversing privatization as a screening mechanism," Economics Letters, Elsevier, vol. 78(2), pages 267-271, February.
    1586. Ed Westerhout & Kees Folmer, 2007. "Co-payment systems in health care; between moral hazard and risk reduction," CPB Discussion Paper 78, CPB Netherlands Bureau for Economic Policy Analysis.
    1587. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    1588. Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.
    1589. Atanu Ghoshray & Issam Malki & Javier Ordóñez, 2020. "Trends, Breaks and Persistence in Top Income Shares," Working Papers 2020/12, Economics Department, Universitat Jaume I, Castellón (Spain).
    1590. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2011. "The Desirability of Workfare in the Presence of Misreporting," Foerder Institute for Economic Research Working Papers 275760, Tel-Aviv University > Foerder Institute for Economic Research.
    1591. Stern, Nicholas, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Sustainability Indicators and Environmental Valuation Working Papers 55333, Fondazione Eni Enrico Mattei (FEEM).
    1592. Tito Boeri & Jan van Ours, 2013. "The Economics of Imperfect Labor Markets: Second Edition," Economics Books, Princeton University Press, edition 1, number 10142.
    1593. Pierre Pestieau & Uri M. Possen & Steven M. Slutsky, 2004. "Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(2), pages 337-374, May.
    1594. Gouveia, Miguel & Oliver, David, 1996. "Voting over flat taxes in an endowment economy," Economics Letters, Elsevier, vol. 50(2), pages 251-258, February.
    1595. Laurent Simula & Alain Trannoy, 2006. "Optimal Linear Income Tax when Agents Vote with their Feet," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 393-415, September.
    1596. Luis Almeida Costa & Joao Amaro de Matos, 2000. "Afinity, animosity and organizational design," Nova SBE Working Paper Series wp372, Universidade Nova de Lisboa, Nova School of Business and Economics.
    1597. Antonio Cabrales & Gary Charness, 2000. "Optimal contracts, adverse selection and social preferences: An experiment," Economics Working Papers 478, Department of Economics and Business, Universitat Pompeu Fabra.
    1598. Blumkin, Tomer & Sadka, Efraim, 2004. "Estate taxation with intended and accidental bequests," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 1-21, January.
    1599. Weinreich, Daniel, 2013. "The perception of distributive fairness and optimal taxation under uncertainty," MPRA Paper 48912, University Library of Munich, Germany.
    1600. Kim, Duk Gyoo, 2019. "Positional concern and low demand for redistribution of the poor," European Journal of Political Economy, Elsevier, vol. 56(C), pages 27-38.
    1601. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
    1602. Yasser A. Al-Rawi & Mohammed Harith Imlus & Yusri Yusup & Sofri Bin Yahya, 2021. "Factors affecting vehicle exhaust emissions, driver motivations as a mediator," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 361-407, April.
    1603. Stoughton, Neal & Zechner, Josef, 1999. "Optimal Capital Allocation Using RAROC And EVA," CEPR Discussion Papers 2344, C.E.P.R. Discussion Papers.
    1604. Krause, Alan, 2009. "Optimal nonlinear income taxation with learning-by-doing," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1098-1110, October.
    1605. Robertas Zubrickas, 2011. "Managerial accountability for payroll expense and firm-size wage effects," IEW - Working Papers 474, Institute for Empirical Research in Economics - University of Zurich.
    1606. András Simonovits, 2004. "Designing Benefit Rules for Flexible Retirement with or without Redistribution," CESifo Working Paper Series 1370, CESifo.
    1607. Jan Vlachý, 2017. "Analýza daňových systémů středoevropských zemí pomocí statistické simulace [An Analysis of Central European Tax Systems Using Statistical Simulation]," Politická ekonomie, Prague University of Economics and Business, vol. 2017(4), pages 410-423.
    1608. Roland G. Fryer & Glenn C. Loury, 2003. "Categorical Redistribution in Winner-Take-All Markets," NBER Working Papers 10104, National Bureau of Economic Research, Inc.
    1609. E.V. Balatsky & N.A. Ekimova, 2021. "Fiscal and Social Effectiveness Assessment of the Personal Income Tax Reform in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 175-193.
    1610. Dikolli, Shane S. & Vaysman, Igor, 2006. "Information technology, organizational design, and transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 201-234, April.
    1611. Dwight R. Lee, 2011. "Happiness, Adaptation, and Decreasing Marginal Utility of Income," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 27(Fall 2011), pages 63-73.
    1612. Hammar, Henrik & Lundgren, Tommy & Sjöström, Magnus, 2006. "The significance of transport costs in the Swedish forest industry," Working Papers 97, National Institute of Economic Research.
    1613. Ghatak, Maitreesh & Jaravel, Xavier, 2020. "Is funding a large universal basic income feasible? A quantitative analysis of UBI with endogenous labour supply," LSE Research Online Documents on Economics 108533, London School of Economics and Political Science, LSE Library.
    1614. Tomer Blumkin & Efraim Sadka, 2004. "Minimum Wage with Optimal Income Taxation," CESifo Working Paper Series 1125, CESifo.
    1615. Shigeo Morita & Takuya Obara, 2021. "Public investment criteria under optimal nonlinear income taxation without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 732-745, August.
    1616. Tim Lohse, 2006. "Zum optimalen Verhältnis von Sozialhilfe und Arbeitslosengeld II [zwei] : Themenschwerpunkt Arbeitslosengeld II [zwei]," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages .16-19, April.

  28. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.

    Cited by:

    1. James P. Feehan & Raymond G. Batina, 2007. "Labor and Capital Taxation with Public Inputs as Common Property," Public Finance Review, , vol. 35(5), pages 626-642, September.
    2. Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014. "A Big Data Approach to Optimal Sales Taxation," NBER Working Papers 20130, National Bureau of Economic Research, Inc.
    3. Chari, V.V. & Kehoe, Patrick J., 1999. "Optimal fiscal and monetary policy," Handbook of Macroeconomics, in: J. B. Taylor & M. Woodford (ed.), Handbook of Macroeconomics, edition 1, volume 1, chapter 26, pages 1671-1745, Elsevier.
    4. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
    5. Razin, A. & Sadka, E., 1991. "International Fiscal Policy Coordination and Competition," Papers 3-91, Tel Aviv - the Sackler Institute of Economic Studies.
    6. Jeremy Edwards, 2003. "Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes," CESifo Working Paper Series 897, CESifo.
    7. Narayana R. Kocherlakota, 2005. "Optimal monetary policy: what we know and what we don’t know," Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 29(Oct), pages 10-19.
    8. Selim, Sheikh, 2007. "On Policy Relevance of Ramsey Tax Rules," Economics Discussion Papers 2007-31, Kiel Institute for the World Economy (IfW Kiel).
    9. Eggert, Wolfgang & Haufler, Andreas, 1999. "Capital taxation and production efficiency in an open economy," Economics Letters, Elsevier, vol. 62(1), pages 85-90, January.
    10. 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.
    11. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    12. Yukihiro Nishimura & Pierre Pestieau & Gregory Ponthiere, 2018. "Educaiton choices, longevity and optimal policy in a Ben-Porath economy," LIDAM Reprints CORE 3012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    13. Koop, Michael J., 2001. "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers 1041, Kiel Institute for the World Economy (IfW Kiel).
    14. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    15. Mandell, Svante & Proost, Stef, 2015. "Why truck distance taxes are contagious and drive fuel taxes to the bottom," Working Paper Series 15/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
    16. Feestra, R.C. & Lewis, T.R. & Mcmillan, J., 1989. "Designing Policies To Open Trade," Papers 349, California Davis - Institute of Governmental Affairs.
    17. Ceyhun Elgin & Orhan Torul & Tugce Turk, 2022. "Marginal Cost of Public Funds under the Presence of Informality," Hacienda Pública Española / Review of Public Economics, IEF, vol. 241(2), pages 79-103, June.
    18. Brandolini, Andrea & Jenkins, Stephen P. & Micklewright, John, 2017. "Tony Atkinson and His Legacy," IZA Discussion Papers 10869, Institute of Labor Economics (IZA).
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Temi di discussione (Economic working papers) 1138, Bank of Italy, Economic Research and International Relations Area.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," PSE-Ecole d'économie de Paris (Postprint) hal-01629339, HAL.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Post-Print hal-01629339, HAL.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Discussion Papers 863, Statistics Norway, Research Department.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 411-444, September.
      • A Brandolini & Stephen P Jenkins & John Micklewright, 2017. "Tony Atkinson and his Legacy," STICERD - Public Economics Programme Discussion Papers 32, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    19. Pawel Doligalski & Piotr Dworczak & Joanna Krysta, 2023. "Incentive separability," Bristol Economics Discussion Papers 23/777, School of Economics, University of Bristol, UK.
    20. Mariano Croce & Anastasios G. Karantounias & Stephen Raymond & Lukas Schmid, 2017. "A Tax Plan for Endogenous Innovation," FRB Atlanta Working Paper 2017-13, Federal Reserve Bank of Atlanta.
    21. Parry, Ian W.H., 2008. "How should heavy-duty trucks be taxed?," Journal of Urban Economics, Elsevier, vol. 63(2), pages 651-668, March.
    22. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2011. "Energy taxes and oil price shock," LERNA Working Papers 12.15.372, LERNA, University of Toulouse.
    23. Assaf Razin & Efraim Sadka & Alexander Horst Schwemmer, 2019. "Welfare State vs. Market Forces in a Globalization Era," NBER Working Papers 26201, National Bureau of Economic Research, Inc.
    24. Javier Coto-Martínez & Carlos Garriga & Fernando Sánchez-Losada, 2007. "Optimal Taxation with Imperfect Competition and Aggregate Returns to Specialization," Journal of the European Economic Association, MIT Press, vol. 5(6), pages 1269-1299, December.
    25. Tirole Jean & Guesnerie Roger, 1979. "Gradient projection algorithms for problems in public finance : a note," CEPREMAP Working Papers (Couverture Orange) 7907, CEPREMAP.
    26. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    27. Simone Moriconi, 2016. "Taxation, industry integration and production efficiency," DISCE - Working Papers del Dipartimento di Economia e Finanza def043, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
    28. Correia, Isabel & De Fiore, Fiorella & Teles, Pedro & Tristani, Oreste, 2021. "Credit subsidies," Journal of Monetary Economics, Elsevier, vol. 118(C), pages 2-14.
    29. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
    30. Kenneth L. Judd, 2011. "The Importance of Asymmetric Tax Policy and Dangers of Aggregation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 175-205, August.
    31. Ruud de Mooij & Michael Keen, 2012. ""Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 443-485, National Bureau of Economic Research, Inc.
    32. Antràs, Pol & de Gortari, Alonso & Itskhoki, Oleg, 2017. "Globalization, inequality and welfare," Journal of International Economics, Elsevier, vol. 108(C), pages 387-412.
    33. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    34. Albert Argilaga & Jijian Fan, 2022. "Optimal Policymaking under Yardstick Vote: An Experimental Study," Games, MDPI, vol. 13(3), pages 1-24, May.
    35. Timothy Besley & Rohini Pande, 1998. "Read My Lips: The Political Economy of Information Transmission," STICERD - Theoretical Economics Paper Series 355, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    36. Günther G. Schulze & Heinrich W. Ursprung, 1999. "Globalisation of the Economy and the Nation State," The World Economy, Wiley Blackwell, vol. 22(3), pages 295-352, May.
    37. Isabel Correia & Juan Pablo Nicolini & Pedro Teles, 2002. "Optimal fiscal and monetary policy: equivalence results," Working Paper Series WP-02-16, Federal Reserve Bank of Chicago.
    38. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    39. Knud Jørgen Munk, 2005. "Tax-tariff reform with costs of tax administration," Economics Working Papers 2005-21, Department of Economics and Business Economics, Aarhus University.
    40. Assaf Razin & Efraim Sadka, 1990. "Capital Market Integration: Issues of International Taxation," NBER Working Papers 3281, National Bureau of Economic Research, Inc.
    41. Andriopoulou, Eirini & Kanavitsa, Eleni & Leventi, Chrysa & Tsakloglou, Panos, 2020. "The Distributional Impact of Recurrent Immovable Property Taxation in Greece," GLO Discussion Paper Series 604, Global Labor Organization (GLO).
    42. Jonas D. M. Fisher & Frederic S. Mishkin & Casey B. Mulligan & Xavier X. Sala-i-Martin, 1997. "The optimum quantity of money: theory and evidence," Proceedings, Federal Reserve Bank of Cleveland, pages 687-724.
    43. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00270515, HAL.
    44. Jaume Sempere, 2020. "On potential Pareto gains from free trade areas formation," Serie documentos de trabajo del Centro de Estudios Económicos 2020-02, El Colegio de México, Centro de Estudios Económicos.
    45. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," Economic Modelling, Elsevier, vol. 29(2), pages 166-177.
    46. Wolfram F. Richter & Peter Bareis & Matthias Wrede & Martin Gasche, 2004. "Is the abolition of tax-deductible transportation costs economically grounded?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(05), pages 5-19, March.
    47. Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute of Labor Economics (IZA).
    48. Piotr Dworczak, 2022. "Equity-efficiency trade-off in quasi-linear environments," GRAPE Working Papers 70, GRAPE Group for Research in Applied Economics.
    49. Tóth, Peter & Cupák, Andrej & Rizov, Marian, 2021. "Measuring the Efficiency of VAT Reforms: A Demand System Simulation Approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 73(3), pages 1218-1243.
    50. Laffont, Jean-Jacques, 2002. "Public economics yesterday, today and tomorrow," Journal of Public Economics, Elsevier, vol. 86(3), pages 327-334, December.
    51. Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental Evidence on Tax Salience and Tax Incidence," EconStor Preprints 146916, ZBW - Leibniz Information Centre for Economics.
    52. Parry, Ian W.H., 2002. "Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions," Discussion Papers 10481, Resources for the Future.
    53. Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2000. "Competing for Capital in a "Lumpy" World," CESifo Working Paper Series 252, CESifo.
    54. John Burbidge, 2018. "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers 1808, University of Waterloo, Department of Economics, revised 12 Nov 2018.
    55. Bovenberg, A Lans & van der Ploeg, Frederick, 1992. "Environmental Policy, Public Finance and the Labour Market in a Second-best World," CEPR Discussion Papers 745, C.E.P.R. Discussion Papers.
    56. Huizinga, Harry & Nielsen, Soren Bo, 2001. "Privatization, public investment, and capital income taxation," Journal of Public Economics, Elsevier, vol. 82(3), pages 399-414, December.
    57. Coady, David & Dreze, Jean, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
    58. Beatrice Cherrier & Jean-Baptiste Fleury, 2017. "Economists’ interest in collective decision after World War II: a history," Post-Print hal-03472380, HAL.
    59. Frank Barry, 2010. "The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland," Transfer: European Review of Labour and Research, , vol. 16(1), pages 71-80, February.
    60. Richard Musgrave, 1996. "The role of the state in fiscal theory," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 247-258, July.
    61. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    62. Fernández-Amador, Octavio & Francois, Joseph & Oberdabernig, Doris & Tomberger, Patrick, 2020. "The methane footprint of nations: Stylized facts from a global panel dataset," Papers 1272, World Trade Institute.
    63. George Economides & Anastasios Rizos, 2017. "Optimal taxation and the tradeoff between efficiency and redistribution," DEOS Working Papers 1701, Athens University of Economics and Business.
    64. Yoshitsugu Kanemoto, 2011. "Surplus Theory," Chapters, in: André de Palma & Robin Lindsey & Emile Quinet & Roger Vickerman (ed.), A Handbook of Transport Economics, chapter 20, Edward Elgar Publishing.
    65. Ronald Wendner, 2011. "Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities," Graz Economics Papers 2012-01, University of Graz, Department of Economics.
    66. Roger H. Gordon, 1994. "Fiscal Policy during the Transition in Eastern Europe," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70, National Bureau of Economic Research, Inc.
    67. Bontemps, Christian & Cherbonnier, Frédéric & Magnac, Thierry, 2023. "Reducing transaction taxes on housing in highly regulated economies”," TSE Working Papers 23-1486, Toulouse School of Economics (TSE).
    68. Stern, Nicholas, 1983. "Tax Reform: Income Distribution, Government Revenue And Planning," Discussion Papers 272812, University of Warwick - Department of Economics.
    69. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
    70. Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013. "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 741, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    71. Burkhard Heer, 2000. "Welfare Costs of Inflation in a Dynamic Economy with Search Unemployment and Endogenous Growth," Econometric Society World Congress 2000 Contributed Papers 0478, Econometric Society.
    72. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545, Elsevier.
    73. Inderst, Roman & Heider, Florian, 2022. "A Corporate Finance Perspective on Environmental Policy," CEPR Discussion Papers 16878, C.E.P.R. Discussion Papers.
    74. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
    75. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    76. James A. Robinson & Ragnar Torvik, 2005. "A Political Economy Theory of the Soft Budget Constraint," Working Paper Series 5605, Department of Economics, Norwegian University of Science and Technology.
    77. Charles I. Jones, 2008. "Intermediate Goods, Weak Links, and Superstars: A Theory of Economic Development," NBER Working Papers 13834, National Bureau of Economic Research, Inc.
    78. Franziska Klein & Jeroen van den Bergh, 2021. "The employment double dividend of environmental tax reforms: exploring the role of agent behaviour and social interaction," Journal of Environmental Economics and Policy, Taylor & Francis Journals, vol. 10(2), pages 189-213, April.
    79. Hanson, Torbjørn & Lindgren, Petter Y., 2019. "No country for old men? Increasing the retirement age in the Armed Forces," MPRA Paper 95917, University Library of Munich, Germany.
    80. Jerry Hausman, 1998. "Taxation by Telecommunications Regulation," NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 29-48, National Bureau of Economic Research, Inc.
    81. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    82. Randall G. Holcombe, 2002. "The Ramsey Rule Reconsidered," Public Finance Review, , vol. 30(6), pages 562-578, November.
    83. Yoshitomo Ogawa & Nobuhiro Hosoe, 2020. "Optimal indirect tax design in an open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1081-1107, October.
    84. Valentini, Edilio, 2014. "Indirect taxation, public pricing and price cap regulation: A synthesis," Economics Discussion Papers 2014-36, Kiel Institute for the World Economy (IfW Kiel).
    85. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
    86. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," MAGKS Papers on Economics 201445, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    87. Didier Sornette & Spencer Wheatley & Peter Cauwels, 2019. "The fair reward problem: the illusion of success and how to solve it," Papers 1902.04940, arXiv.org, revised Apr 2019.
    88. Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017. "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
    89. Z. Robinson & J. De Beer, 2021. "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 564-579, July.
    90. Andrea Bastianin & Paolo Castelnovo & Massimo Florio, 2018. "Evaluating regulatory reform of network industries: a survey of empirical models based on categorical proxies," Papers 1810.03348, arXiv.org.
    91. Razin, Assaf, 2020. "DEglobalizaion and Social Safety Nets in Post-Covid-19 Era: Textbook Macroeconomic Analysis," CEPR Discussion Papers 14776, C.E.P.R. Discussion Papers.
    92. Chichilnisky, Graciela & Hammond, Peter J., 2016. "The Kyoto Protocol and Beyond: Pareto Improvements to Policies that Mitigate Climate Change," CAGE Online Working Paper Series 287, Competitive Advantage in the Global Economy (CAGE).
    93. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    94. Lopez Garcia, Miguel-Angel, 2024. "Subsidios a la vivienda para los hogares de renta baja: un panorama," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 33-69.
    95. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    96. Turnovsky, Stephen J & Bianconi, Marcelo, 1992. "The International Transmission of Tax Policies in a Dynamic World Economy," Review of International Economics, Wiley Blackwell, vol. 1(1), pages 49-72, November.
    97. Florian Scheuer, 2014. "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 126-163, May.
    98. Juan Pablo Gama & Rodrigo J. Raad, 2023. "Larde public expenditure shocks in a Ramsey taxation model with default," Textos para Discussão Cedeplar-UFMG 665, Cedeplar, Universidade Federal de Minas Gerais.
    99. Das-Gupta, Arindam, 2004. "VAT versus the turnover tax with non-competitive firms," Working Papers 04/21, National Institute of Public Finance and Policy.
    100. Pirttilä, Jukka, 1999. "Tax evasion and economies in transition: Lessons from tax theory," BOFIT Discussion Papers 2/1999, Bank of Finland Institute for Emerging Economies (BOFIT).
    101. Laffont, Jean-Jacques & Tirole, Jean, 2000. "Global Price Caps and the Regulation of Access," Brazilian Review of Econometrics, Sociedade Brasileira de Econometria - SBE, vol. 20(1), May.
    102. Minagawa, Junichi & Upmann, Thorsten, 2021. "The generalised anti-inverse elasticity rule: An existence result," Mathematical Social Sciences, Elsevier, vol. 114(C), pages 110-115.
    103. Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Working Papers 91-10a, University of Washington, Department of Economics.
    104. Haufler, Andreas, 1995. "Optimal factor and commodity taxation in a small open economy," Discussion Papers, Series II 275, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    105. Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
    106. Ping Wang & Danyang Xie, 2013. "Real Effects of Money Growth and Optimal Rate of Inflation in a Cash‐in‐Advance Economy with Labor‐Market Frictions," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 45(8), pages 1517-1546, December.
    107. Philander, Kahlil S. & Bernhard, Bo J. & Wimmer, Bradley S. & Singh, Ashok K. & Eadington, William R., 2015. "U.S. casino revenue taxes and short-run labor outcomes," Journal of Policy Modeling, Elsevier, vol. 37(1), pages 35-46.
    108. Alberto Petrucci, 2007. "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers 228, Centro Studi Luca d'Agliano, University of Milano.
    109. Luo, Weijie, 2019. "Demography and the composition of taxes: Evidence from international panel data," Economics Letters, Elsevier, vol. 183(C), pages 1-1.
    110. Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Economic Research Papers 269314, University of Warwick - Department of Economics.
    111. Parry, Ian W.H., 2003. "Fiscal Interactions and the Case for Carbon Taxes over Grandfathered Carbon Permits," Discussion Papers 10509, Resources for the Future.
    112. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.
    113. R. Alison Felix, 2007. "Passing the Burden: Corporate Tax Incidence in Open Economies," LIS Working papers 468, LIS Cross-National Data Center in Luxembourg.
    114. Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers 201106, CERDI.
    115. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Journal of Housing Economics, Elsevier, vol. 46(C).
    116. Hellwig, Martin, 2004. "The Provision and Pricing of Excludable Public Goods: Ramsey-Boiteux Pricing versus Bundling," Sonderforschungsbereich 504 Publications 04-02, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    117. Chari, V. V. & Christiano, Lawrence J. & Kehoe, Patrick J., 1996. "Optimality of the Friedman rule in economies with distorting taxes," Journal of Monetary Economics, Elsevier, vol. 37(2-3), pages 203-223, April.
    118. Zsolt Darvas & Jakob Weizsäcker, 2011. "Financial transaction tax: Small is beautiful," Society and Economy, Akadémiai Kiadó, Hungary, vol. 33(3), pages 449-473, December.
    119. Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
    120. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    121. Neil McCulloch & Grazia Pacillo, 2010. "The Tobin Tax A Review of the Evidence," Working Paper Series 1611, Department of Economics, University of Sussex Business School.
    122. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
    123. Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
    124. Takuya Obara & Yoshitomo Ogawa, 2024. "Optimal taxation in an endogenous fertility model with non-cooperative behavior," Review of Economics of the Household, Springer, vol. 22(1), pages 173-197, March.
    125. Thomas Gaube, 2005. "Income Taxation, Endogenous Factor Prices and Production Efficiency," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(2), pages 335-352, June.
    126. Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
    127. Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," SciencePo Working papers Main halshs-01884350, HAL.
    128. Tomer Blumkin & Efraim Sadka, 2005. "Income Taxation and Wage Policy: An Application to Minimum Wage," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 713-722, November.
    129. Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    130. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    131. Proost, Stef & Van Dender, Kurt, 2001. "The welfare impacts of alternative policies to address atmospheric pollution in urban road transport," Regional Science and Urban Economics, Elsevier, vol. 31(4), pages 383-411, July.
    132. Daubanes, Julien Xavier & Lasserre, Pierre, 2023. "How should the use of nonrenewables be taxed under a public budget constraint?," Resource and Energy Economics, Elsevier, vol. 73(C).
    133. Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Working Papers REM 2020/0137, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    134. Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," NBER Working Papers 21524, National Bureau of Economic Research, Inc.
    135. Alexandre Cunha, 2008. "The optimality of the Friedman rule when some distorting taxes are exogenous," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 35(2), pages 267-291, May.
    136. Ioannis N. Kallianiotis, 2015. "Economic Crises and the Substitution of Fiscal Policy by Monetary Policy," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 44-68.
    137. Chiad, Faycal, 2022. "أثر الضرائب على الاستثمار والنمو الاقتصادي في الدول العربية: دراسة تحليلية قياسية [The impact of taxes on investment and economic growth in the Arab countries: Analytical and Econometric Study]," MPRA Paper 114425, University Library of Munich, Germany.
    138. Michael J. Boskin, 1976. "Optimal Tax Theory: Econometric Evidence and Tax Policy," NBER Working Papers 0152, National Bureau of Economic Research, Inc.
    139. Axelle Ferriere, 2020. "Comments on “Capital income taxation with housing”," Post-Print halshs-02973793, HAL.
    140. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
    141. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    142. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    143. 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.
    144. O'Donoghue, Ted & Rabin, Matthew, 2006. "Optimal sin taxes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1825-1849, November.
    145. Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Public Finance Review, , vol. 34(5), pages 574-599, September.
    146. Junichi Minagawa & Thorsten Upmann, 2018. "Optimal taxation under a consumption target," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(4), pages 663-676, April.
    147. Reinhorn Leslie J., 2009. "Dynamic Optimal Taxation with Human Capital," The B.E. Journal of Macroeconomics, De Gruyter, vol. 9(1), pages 1-21, October.
    148. Erkki Koskela & Ronnie Schöb & Hans-Werner Sinn, 1998. "Pollution, Factor Taxation and Unemployment," CESifo Working Paper Series 151, CESifo.
    149. Filip Tokarski & Joanna Krysta & Paweł Doligalski & Piotr Dworczak, 2023. "Incentive separability," GRAPE Working Papers 85, GRAPE Group for Research in Applied Economics.
    150. Ctirad Slavík & Hakki Yazici, 2019. "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 52(1), pages 225-252, February.
    151. Fernández-Amador, Octavio & Francois, Joseph F. & Tomberger, Patrick, 2016. "Carbon dioxide emissions and international trade at the turn of the millennium," Ecological Economics, Elsevier, vol. 125(C), pages 14-26.
    152. Annegrete Bruvoll, 2009. "On the measurement of environmental taxes," Discussion Papers 599, Statistics Norway, Research Department.
    153. Hoyt, William H., 2001. "Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Governments," Journal of Urban Economics, Elsevier, vol. 50(3), pages 491-516, November.
    154. Emmanuel Saez, 2002. "Optimal Progressive Capital Income Taxes in the Infinite Horizon Model," NBER Working Papers 9046, National Bureau of Economic Research, Inc.
    155. Persson, Torsten & Besley, Tim, 2007. "The Origins of State Capacity: Property Rights, Taxation, and Politics," CEPR Discussion Papers 6370, C.E.P.R. Discussion Papers.
    156. Timothy J. Besley & Torsten Persson, 2009. "State Capacity, Conflict and Development," NBER Working Papers 15088, National Bureau of Economic Research, Inc.
    157. Charles Blackorby & Craig Brett, 2004. "Production Efficiency and the Direct‐Indirect Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 165-180, February.
    158. Axel Dreher & Tim Krieger, 2010. "Diesel price convergence and mineral oil taxation in Europe," Applied Economics, Taylor & Francis Journals, vol. 42(15), pages 1955-1961.
    159. Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    160. Gianluca Grimalda & Alain Trannoy & Fernando Filgueira & Karl Ove Moene, 2020. "Egalitarian redistribution in the era of hyper-globalization," Post-Print hal-02482094, HAL.
    161. Ms. Thornton Matheson, 2011. "Taxing Financial Transactions: Issues and Evidence," IMF Working Papers 2011/054, International Monetary Fund.
    162. Brita Bye & Karine Nyborg, 1999. "The Welfare Effects of Carbon Policies: Grandfathered Quotas versus Differentiated Taxes," Discussion Papers 261, Statistics Norway, Research Department.
    163. Yoshitomo Ogawa & Nobuhiro Hosoe, 2018. "Optimal Indirect Tax Design for a Developing Country," GRIPS Discussion Papers 18-06, National Graduate Institute for Policy Studies.
    164. Dwight R. Lee & Arthur Snow, 1997. "Political Incentives and Optimal Taxation," Public Finance Review, , vol. 25(5), pages 491-508, September.
    165. Erkki Koskela & Ronnie Schöb, 2000. "Optimal Factor Income Taxation in the Presence of Unemployment," CESifo Working Paper Series 279, CESifo.
    166. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
    167. Jan Eeckhout & Chunyang Fu & Wenjian Li & Xi Weng, 2021. "Optimal taxation and market power," Economics Working Papers 1777, Department of Economics and Business, Universitat Pompeu Fabra.
    168. Richter, Wolfram F., 2007. "Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour," Ruhr Economic Papers 12, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    169. Leslie J. Reinhorn, 2011. "Production efficiency and excess supply," Working Papers 2011_13, Durham University Business School.
    170. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2018. "Optimal Capital Taxation Revisited," Staff Report 571, Federal Reserve Bank of Minneapolis.
    171. James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
    172. Olivier DONNI & Valérie HAMENDE, 1993. "PERFORMANCE DES SOCIÉTÉS BELGES D'ASSURANCE Comparaison des formes institutionnelles," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 64(3), pages 419-438, July.
    173. Wojciech Kopczuk & Joel Slemrod, 2006. "Putting Firms into Optimal Tax Theory," American Economic Review, American Economic Association, vol. 96(2), pages 130-134, May.
    174. Erkki Koskela & Leopold von Thadden, 2003. "Optimal Factor Taxation under Wage Bargaining - A Dynamic Perspective," CESifo Working Paper Series 836, CESifo.
    175. Mongin, Philippe, 2019. "Interview of Peter J. Hammond," CRETA Online Discussion Paper Series 50, Centre for Research in Economic Theory and its Applications CRETA.
    176. Buiter, Willem, 2008. "Economic, Political, and Institutional Prerequisites for Monetary Union Among the Members of the Gulf Cooperation Council," CEPR Discussion Papers 6639, C.E.P.R. Discussion Papers.
    177. Assaf Razin & Efraim Sadka & Chi-Wa Yuen, "undated". "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series 97-27, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    178. Ho, Wai-Hong & Wang, Yong, 2007. "Factor income taxation and growth under asymmetric information," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 775-789, April.
    179. Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
    180. P. J. Lloyd, 1973. "Optimal Intervention in a Distortion‐ridden Open Economy," The Economic Record, The Economic Society of Australia, vol. 49(3), pages 377-393, September.
    181. Eugenia F. Toma, 2014. "Public Choice and Public Policy: A Tribute to James Buchanan," Southern Economic Journal, John Wiley & Sons, vol. 80(4), pages 892-897, April.
    182. A. Lans Bovenberg & Lawrence H. Goulder, 1995. "Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses," NBER Working Papers 5117, National Bureau of Economic Research, Inc.
    183. Charles B. Blankart, 2002. "A Public Choice View of Tax Competition," Public Finance Review, , vol. 30(5), pages 366-376, September.
    184. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.
    185. Dan Usher, 2006. "The Marginal Cost of Public Funds Is the Ratio of Mean Income to Median Income," Public Finance Review, , vol. 34(6), pages 687-711, November.
    186. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
    187. Bev Dahlby & Kevin Milligan, 2017. "From theory to practice: Canadian economists’ contributions to public finance," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1324-1347, December.
    188. Armstrong Mark, 2008. "Access Pricing, Bypass and Universal Service in Post," Review of Network Economics, De Gruyter, vol. 7(2), pages 1-16, June.
    189. Firouz Gahvari, 2009. "Friedman Rule in a Model with Endogenous Growth and Cash-in-advance Constraint," CESifo Working Paper Series 2708, CESifo.
    190. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    191. Alberto Giovannini & Martha de Melo, 1991. "Government Revenue from Financial Repression," NBER Working Papers 3604, National Bureau of Economic Research, Inc.
    192. John FitzGerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI).
    193. Stéphane Gauthier & Fanny Henriet, 2023. "Targeting taxes on local externalities," PSE-Ecole d'économie de Paris (Postprint) halshs-04331432, HAL.
    194. Glauben, Thomas & Henning, Christian H.C.A., 2002. "Tax Policies And The Labor Market Constrained Farm Household: Theoretical Results And Empirical Evidence From Household Data," 2002 Annual meeting, July 28-31, Long Beach, CA 19700, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    195. Nancy Birdsall & Liliana Rojas-Suarez (ed.), 2004. "Financing Development: The Power of Regionalism," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 359, October.
    196. Parry, Ian, 2015. "Designing Fiscal Policy to Address the External Costs of Energy," International Review of Environmental and Resource Economics, now publishers, vol. 8(1), pages 1-56, May.
    197. Hakenes, Hendrik & Schliephake, Eva, 2022. "Responsible Investment and Responsible Consumption," VfS Annual Conference 2022 (Basel): Big Data in Economics 264004, Verein für Socialpolitik / German Economic Association.
    198. Asano, Seki & Barbosa, Ana Luiza N. H. & Fiuza, Eduardo P. S., 2004. "Optimal Commodity Taxes for Brazil Based on AIDS Preferences," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 58(1), January.
    199. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.
    200. Stéphane Gauthier & Fanny Henriet, 2018. "A Fuel Tax Decomposition When Local Pollution Matters," Working Papers halshs-01826330, HAL.
    201. Rainald Borck & Jun Oshiro & Yasuhiro Sato, 2022. "Property Tax Competition: A Quantitative Assessment," CIRJE F-Series CIRJE-F-1199, CIRJE, Faculty of Economics, University of Tokyo.
    202. Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
    203. Clemens Fuest & Li Liu, 2015. "Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China," CESifo Working Paper Series 5316, CESifo.
    204. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
    205. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    206. Keen, M. & Ligthart, J.E., 2004. "Information Sharing and International Taxation," Discussion Paper 2004-117, Tilburg University, Center for Economic Research.
    207. Cerqua, Augusto & Pellegrini, Guido, 2014. "Do subsidies to private capital boost firms' growth? A multiple regression discontinuity design approach," Journal of Public Economics, Elsevier, vol. 109(C), pages 114-126.
    208. Roland G. Fryer, Jr. & Glenn Loury, 2010. "Valuing Identity," NBER Working Papers 16568, National Bureau of Economic Research, Inc.
    209. Lindgren, Petter Y. & Presterud, Ane Ofstad, 2021. "Expanding the Norwegian Armed Forces in the Time of Corona: Benefit-Cost Analysis in the Context of High Unemployment Rate," MPRA Paper 106405, University Library of Munich, Germany.
    210. Mr. James M. Boughton & Mr. Alex Mourmouras, 2002. "Is Policy Ownership An Operational Concept?," IMF Working Papers 2002/072, International Monetary Fund.
    211. Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
    212. Brett, Craig, 1998. "Tax reform and collective family decision-making," Journal of Public Economics, Elsevier, vol. 70(3), pages 425-440, December.
    213. Oya Pinar Ardic & Burcay Erus & Gurcan Soydan, 2010. "An evaluation of indirect taxes in Turkey," Economics Bulletin, AccessEcon, vol. 30(4), pages 2787-2801.
    214. Timothy Besley & Torsten Persson, 2013. "Taxation and Development," STICERD - Economic Organisation and Public Policy Discussion Papers Series 041, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    215. Gadong Toma Dalyop, 2020. "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, vol. 14(1), pages 77-121, February.
    216. Wei-Bin Zhang, 2020. "Optimal Taxation in the Solow-Uzawa Growth Model with Public Goods," Journal of Social and Development Sciences, AMH International, vol. 10(3), pages 1-11.
    217. Dabla-Norris, Era & Lima, Frederico, 2023. "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, vol. 153(C).
    218. Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
    219. Bengt-Arne Wickström, 1984. "Economic justice and economic power: An inquiry into distributive justice and political stability," Public Choice, Springer, vol. 43(3), pages 225-249, January.
    220. Auerbach, Alan J., 2006. "Tax Reform in the 21st Century," Berkeley Olin Program in Law & Economics, Working Paper Series qt444479wh, Berkeley Olin Program in Law & Economics.
    221. Jason E. Taylor & Jerry L. Taylor, 2014. "Marginal Tax Rates and U.S. Growth: Flaws in the 2012 CRS Study," Cato Journal, Cato Journal, Cato Institute, vol. 34(1), pages 33-46, Winter.
    222. Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
    223. Xiaokuai Shao, 2021. "Matching under school and home bundling," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 567-611, June.
    224. Vicky Barham & Rose Anne Devlin & Olga Milliken, 2016. "Genetic Health Risks: The Case for Universal Public Health Insurance," Working Papers 1605E, University of Ottawa, Department of Economics.
    225. Bonnet, Odran & Chapelle, Guillaume & Trannoy, Alain & Wasmer, Etienne, 2021. "Land is back, it should be taxed, it can be taxed," European Economic Review, Elsevier, vol. 134(C).
    226. Weijie Luo & Andrew Pickering & Paulo Santos Monteiro, 2017. "Inequality and the Size of Government," Discussion Papers 17/02, Department of Economics, University of York.
    227. Anna Grodecka & Karlygash Kuralbayeva, 2015. "The price vs quantity debate: climate policy and the role of business cycles," GRI Working Papers 177, Grantham Research Institute on Climate Change and the Environment.
    228. Odran Bonnet & Guillaume Chapelle & Alain Trannoy & Etienne Wasmer, 2019. "Secular trends in Wealth and Heterogeneous Capital: Land is back...and should be taxed," Sciences Po publications 92, Sciences Po.
    229. Isabel Correia & Emmanuel Farhi & Juan Pablo Nicolini & Pedro Teles, 2012. "Unconventional fiscal policy at the zero bound," Working Papers 698, Federal Reserve Bank of Minneapolis.
    230. Thornton Matheson & Patrick Petit, 2021. "Taxing telecommunications in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 248-280, February.
    231. Florian Scheuer & Casey Rothschild, 2012. "Redistributive Taxation in a Roy Model," 2012 Meeting Papers 395, Society for Economic Dynamics.
    232. Carlos de Miguel & Baltasar Manzano, "undated". "Optimal Oil Taxation in a Small Open Economy," Working Papers on International Economics and Finance 02-03, FEDEA.
    233. Devereux, Michael P. & Pearson, Mark, 1995. "European tax harmonisation and production efficiency," European Economic Review, Elsevier, vol. 39(9), pages 1657-1681, December.
    234. Vogelsang, Ingo, 2000. "Regulation of Access to the Telecommunications Network of New Zealand: A Review of the Literature," Working Paper Series 19030, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    235. Yunker, James A., 2016. "Economic inequality and optimal redistribution: A theoretical and empirical analysis," Journal of Policy Modeling, Elsevier, vol. 38(3), pages 528-552.
    236. Marcelo Arbex & Enlinson Mattos, 2020. "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers 2008, University of Windsor, Department of Economics.
    237. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    238. Joseph S Shapiro, 2021. "The Environmental Bias of Trade Policy," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(2), pages 831-886.
    239. Thomann Christian, 2014. "Recent developments in Corporate Taxation in Sweden," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 195-214, November.
    240. Emile Quinet, 2005. "Alternative Pricing Doctrines," Post-Print halshs-00754067, HAL.
    241. M.N. Murty & Ranjan Ray Author-Workplace-Delhi School of Economics, 1994. "Optimal Taxation And Resource Transfers In A Federal Nation," Working papers 02, Centre for Development Economics, Delhi School of Economics.
    242. David S. Lee & Emmanuel Saez, 2008. "Optimal Minimum Wage Policy in Competitive Labor Markets," Working Papers 1105, Princeton University, Department of Economics, Industrial Relations Section..
    243. Benoît Pierre Freyens & Chris Jones, 2014. "Efficient Allocation of Radio Spectrum," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(1), pages 1-23, February.
    244. Larry E. Jones & Rodolfo E. Manuelli & Peter E. Rossi, 1993. "On the Optimal Taxation of Capital Income," NBER Working Papers 4525, National Bureau of Economic Research, Inc.
    245. Thomas I. Renström & Luca Spataro, 2021. "Optimal taxation in an endogenous growth model with variable population and public expenditure," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 639-659, August.
    246. María Angélica Arbeláez Restrepo & Leonard E. Burman & Sandra Consuelo Zuluaga, 2004. "The bank debit tax in Colombia," Informes de Investigación 3565, Fedesarrollo.
    247. Boone, J. & de Mooij, R.A., 2000. "Tax Policy in a Model of Search with Training," Discussion Paper 2000-07, Tilburg University, Center for Economic Research.
    248. Hans Gersbach & Stephan Imhof & Oriol Tejada, 2021. "Channeling the final say in politics: a simple mechanism," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 71(1), pages 151-183, February.
    249. Ruzhdie Bici & Mirësi Çela, 2017. "Education as An Important Dimension of the Poverty," European Journal of Multidisciplinary Studies Articles, Revistia Research and Publishing, vol. 2, January A.
    250. Rehme, Gunther, 1995. "Redistribution, wealth tax competition and capital flight in growing economies," Economics Working Papers ECO 1995/09, European University Institute.
    251. Thomas Gaube, 2005. "Public Investment and Income Taxation: Redistribution vs. Productive Performance," Journal of Economics, Springer, vol. 86(1), pages 1-18, October.
    252. Michael Firth & Kenneth McKenzie, 2012. "The GST and Financial Services: Pausing for Perspective," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(29), September.
    253. Guerreiro, Joao & Rebelo, Sergio & Teles, Pedro, 2020. "What is the optimal immigration policy? Migration, jobs, and welfare," Journal of Monetary Economics, Elsevier, vol. 113(C), pages 61-87.
    254. Liqun Liu, 2004. "The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 17-29, January.
    255. Bas Jacobs & A. Lans Bovenberg, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers 05-035/3, Tinbergen Institute.
    256. Lockwood, Ben & Makris, Miltiadis, 2006. "Tax incidence, majority voting and capital market integration," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1007-1025, August.
    257. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc.
    258. Séverine Blaise, 2011. "After Kyoto: what approach in the face of climate change? [L'après Kyoto : quelle approche face au changement climatique ?]," Post-Print hal-02379972, HAL.
    259. Harvey Cutler & Martin Shields & Stephen Davies, 2018. "Can State Tax Policy Increase Economic Activity and Reduce Inequality?," Growth and Change, Wiley Blackwell, vol. 49(1), pages 142-164, March.
    260. Wang, Gaowang & Zou, Heng-fu, 2020. "Optimal fiscal and monetary policy in economies with capital," MPRA Paper 102753, University Library of Munich, Germany.
    261. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
    262. Samaniego, Roberto, 2016. "The Embodiment Controversy: on the Policy Implications of Vintage Capital models," MPRA Paper 73348, University Library of Munich, Germany.
    263. Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 105-158, National Bureau of Economic Research, Inc.
    264. Laurence Jacquet & Etienne Lehmann & Bruno van Der Linden, 2014. "Optimal income taxation with Kalai wage bargaining and endogenous participation," Post-Print hal-02979715, HAL.
    265. Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
    266. Simon Domberger & John Piggott, 1986. "Privatization Policies and Public Enterprise: A Survey," The Economic Record, The Economic Society of Australia, vol. 62(2), pages 145-162, June.
    267. Peter Englund, 2003. "Taxing Residential Housing Capital," Urban Studies, Urban Studies Journal Limited, vol. 40(5-6), pages 937-952, May.
    268. Chi-Chur Chao & Eden S. H. Yu, 2014. "Capital and Consumption Tax Reforms in a Small Open Economy," Review of International Economics, Wiley Blackwell, vol. 22(1), pages 1-12, February.
    269. Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
    270. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
    271. Wolfram F. Richter, 2007. "Efficient Tax Policy Ranks Education Higher than Saving," CESifo Working Paper Series 2106, CESifo.
    272. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
    273. Mehrdad Vahabi & Philippe Batifoulier & Nicolas da Silva, 2019. "A theory of predatory welfare state and citizen welfare: the French case," Post-Print hal-02196935, HAL.
    274. Piotr Dworczak & Scott Duke Kominers & Mohammad Akbarpour, 2021. "Redistribution Through Markets," Econometrica, Econometric Society, vol. 89(4), pages 1665-1698, July.
    275. Laura Marsiliani & Thomas I Renstrom, 2005. "Political Institutions, Environmental Policy and Growth," Money Macro and Finance (MMF) Research Group Conference 2005 38, Money Macro and Finance Research Group.
    276. Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    277. Weijie Luo, 2022. "Inequality and growth in the twenty‐first century," Scottish Journal of Political Economy, Scottish Economic Society, vol. 69(4), pages 345-366, September.
    278. Groh, Carl-Christian & Reuter, Marco, 2023. "Mechanism design for unequal societies," ZEW Discussion Papers 23-050, ZEW - Leibniz Centre for European Economic Research.
    279. Angyridis, Constantine, 2007. "Optimal capital income taxation in a small open economy," Economics Letters, Elsevier, vol. 95(1), pages 73-79, April.
    280. Eskeland, Gunnar S., 2000. "Environmental protection and optimal taxation," Policy Research Working Paper Series 2510, The World Bank.
    281. Hitoshi Matsushima, 2021. "Auctions with Ethical Concerns," CARF F-Series CARF-F-515, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    282. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
    283. Joong-Ho Kook & Seok Gyu Choi, 2022. "A Comparative Study of Household Consumption Patterns and Optimal Commodity Tax Rates between Korea and Japan," Korean Economic Review, Korean Economic Association, vol. 38, pages 479-507.
    284. Panu Poutvaara & Andreas Wagener, 2008. "Why is the public sector more labor-intensive? A distortionary tax argument," Journal of Economics, Springer, vol. 94(2), pages 105-124, July.
    285. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    286. Flemming, J.S. & Micklewright, John, 2000. "Income distribution, economic systems and transition," Handbook of Income Distribution, in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 14, pages 843-918, Elsevier.
    287. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo.
    288. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
    289. Daniel R. Carroll & Sewon Hur, 2022. "On the Distributional Effects of International Tariffs," Globalization Institute Working Papers 413, Federal Reserve Bank of Dallas, revised 29 Mar 2023.
    290. Thornton Matheson, 2012. "Security transaction taxes: issues and evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 884-912, December.
    291. Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
    292. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    293. Teles, Pedro & Nicolini, Juan Pablo & Chari, V. V., 2018. "Ramsey Taxation in the Global Economy," CEPR Discussion Papers 12753, C.E.P.R. Discussion Papers.
    294. Garon, Jean-Denis & Paquet, Alain, 2017. "Les enjeux d'efficience et la fiscalité," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 297-337, Septembre.
    295. Cameron Hepburn & Benito Müller, 2010. "International Air Travel and Greenhouse Gas Emissions: A Proposal for an Adaptation Levy1," The World Economy, Wiley Blackwell, vol. 33(6), pages 830-849, June.
    296. Stiglitz, Joseph E., 2019. "Addressing climate change through price and non-price interventions," European Economic Review, Elsevier, vol. 119(C), pages 594-612.
    297. Karlsson Johannes & Matthiasson Thorolfur, 2015. "Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 1-17, December.
    298. Arno Riedl & Frans van Winden, 2003. "Input versus Output Taxation in an Experimental International Economy," Tinbergen Institute Discussion Papers 03-058/1, Tinbergen Institute.
    299. Kosonen, Tuomas, 2015. "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, vol. 131(C), pages 87-100.
    300. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    301. Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
    302. Cremer, Helmuth & Gahvari, Firouz, 2013. "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," TSE Working Papers 13-408, Toulouse School of Economics (TSE).
    303. Coady, David & Parry, Ian & Sears, Louis & Shang, Baoping, 2017. "How Large Are Global Fossil Fuel Subsidies?," World Development, Elsevier, vol. 91(C), pages 11-27.
    304. Samuel G. Hanson & David S. Scharfstein & Adi Sunderam, 2016. "Fiscal Risk and the Portfolio of Government Programs," NBER Working Papers 22763, National Bureau of Economic Research, Inc.
    305. Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
    306. Fitzroy A. Lee, 2001. "Imperfect Competition and Indirect Tax Structure in a Deregulated Telecommunications Sector," Public Finance Review, , vol. 29(6), pages 419-443, November.
    307. Mr. Jon Strand & Mr. Michael Keen, 2006. "Indirect Taxes on International Aviation," IMF Working Papers 2006/124, International Monetary Fund.
    308. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    309. Harrison, Ann E. & Rodriguez-Clare, Andres, 2009. "Trade, Foreign Investment, and Industrial Policy," MPRA Paper 15561, University Library of Munich, Germany.
    310. Stiglitz, Joseph E., 2002. "New perspectives on public finance: recent achievements and future challenges," Journal of Public Economics, Elsevier, vol. 86(3), pages 341-360, December.
    311. Hendrik Hakenes & Eva Schliephake, 2021. "Responsible Investment and Responsible Consumption," ECONtribute Discussion Papers Series 134, University of Bonn and University of Cologne, Germany.
    312. José Mª Durán-Cabré & Julien Daubanes & Pierre-Yves Yanni & Xavier Oberson & Uwe Thuemmel, 2019. "The Taxation of Robots / La tributación de los robots / La tributació dels robots en sistemes de salut descentralitzats," IEB Reports ieb_report_2_2019, Institut d'Economia de Barcelona (IEB).
    313. Wolfgang Mayer & Alex Mourmouras, 2008. "IMF conditionality: An approach based on the theory of special interest politics," The Review of International Organizations, Springer, vol. 3(2), pages 105-121, June.
    314. Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
    315. Carlo Beretta, 2016. "Variazioni neoclassiche," QUADERNI DI ECONOMIA DEL LAVORO, FrancoAngeli Editore, vol. 2016(106), pages 101-119.
    316. Harry Huizinga & Søren Bo Nielsen, "undated". "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," EPRU Working Paper Series 96-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    317. Nicolas Coeurdacier, 2012. "The international taxation of capital," 2012 Meeting Papers 440, Society for Economic Dynamics.
    318. Rehme, Gunther, 1995. "Redistribution, income cum investment subsidy tax competition and capital flight in growing economies," Economics Working Papers ECO 1995/16, European University Institute.
    319. Auerbach, Alan J., 1989. "The deadweight loss from `non-neutral' capital income taxation," Journal of Public Economics, Elsevier, vol. 40(1), pages 1-36, October.
    320. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    321. Gomes, Renato & Lozachmeur, Jean-Marie & Pavan, Alessandro, 2017. "Differential Taxation and Occupational Choice," TSE Working Papers 17-773, Toulouse School of Economics (TSE).
    322. Firouz Gahvari, 2014. "Second-Best Taxation of Incomes and Non-Labor Inputs in a Model with Endogenous Wages," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(6), pages 917-935, December.
    323. Myles, Gareth D., 1989. "Industry-Specific Income Taxes," Economic Research Papers 268368, University of Warwick - Department of Economics.
    324. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 295-316, May.
    325. Arnaud Costinot & Iván Werning, 2017. "The Lerner Symmetry Theorem: Generalizations and Qualifications," NBER Working Papers 23427, National Bureau of Economic Research, Inc.
    326. Fudenberg, Drew, 2015. "Tirole's Industrial Regulation and Organization Legacy in Economics," Scholarly Articles 27303657, Harvard University Department of Economics.
    327. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    328. Giuseppe Colangelo & Umberto Galmarini, 2001. "Ad Valorem Taxation on Intermediate Goods in Oligopoly," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 53-73, January.
    329. David Newbery & Michael Pollitt & Robert Ritz & Wadim Strielkowski, 2017. "Market design for a high-renewables European electricity system," Working Papers EPRG 1711, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
    330. Bjerksund, Petter & Schjelderup, Guttorm, 1998. "The political economy of capital controls and tax policy in a small open economy," European Journal of Political Economy, Elsevier, vol. 14(3), pages 543-559, August.
    331. Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
    332. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
    333. Tscharaktschiew, Stefan, 2014. "Shedding light on the appropriateness of the (high) gasoline tax level in Germany," Economics of Transportation, Elsevier, vol. 3(3), pages 189-210.
    334. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
    335. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
    336. Stijn Kelchtermans & Frank Verboven, 2010. "Participation and study decisions in a public system of higher education," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 25(3), pages 355-391.
    337. Pirttila, Jukka & Tuomala, Matti, 2001. "On optimal non-linear taxation and public good provision in an overlapping generations economy," Journal of Public Economics, Elsevier, vol. 79(3), pages 485-501, March.
    338. Koffie Ben Nassar, 2008. "Corporate Income Tax Competition in the Caribbean," IMF Working Papers 2008/077, International Monetary Fund.
    339. Ahmad, Ehtisham & Best, Michael, 2012. "Financing social policy in the presence of informality," LSE Research Online Documents on Economics 57964, London School of Economics and Political Science, LSE Library.
    340. Torstein Bye & Annegrete Bruvoll, 2008. "Multiple instruments to change energy behaviour: The emperor's new clothes?," Discussion Papers 549, Statistics Norway, Research Department.
    341. Ikuho Kochi & Ra¨²l Alberto Ponce Rodr¨ªguez, 2016. "International Private Transfers and Optimal Tax Structure in Developing Economies," Review of Economics & Finance, Better Advances Press, Canada, vol. 6, pages 13-26, February.
    342. Hyun Park & Apostolis Philippopoulos, 2016. "Environmental Ramsey Policy and Sustainable Balanced Growth," Review of Development Economics, Wiley Blackwell, vol. 20(2), pages 488-501, May.
    343. Mohammad Akbarpour & Piotr Dworczak & Scott Duke Kominers, 2020. "Redistributive allocation mechanisms," GRAPE Working Papers 40, GRAPE Group for Research in Applied Economics.
    344. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.
    345. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2004. "A Generalized Approach to Multigeneration Project Evaluation," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 377-396, October.
    346. Dami'an Vergara, 2022. "Minimum Wages and Optimal Redistribution," Papers 2202.00839, arXiv.org, revised Dec 2022.
    347. De Borger, Bruno & Courcelle, Christophe & Swysen, Didier, 2004. "Optimal pricing of transport externalities in an international environment: some empirical results based on a numerical optimization model," Regional Science and Urban Economics, Elsevier, vol. 34(2), pages 163-201, March.
    348. Cremer, Helmuth & Roeder, Kerstin, 2019. "Income taxation of couples, spouses’ labor supplies and the gender wage gap," Economics Letters, Elsevier, vol. 175(C), pages 71-75.
    349. Ching-mu Chen & Wan-Jung Cheng & Shin-Kun Peng & Raymond Riezman & Ping Wang, 2019. "Trade Wars, Technology and Productivity," NBER Working Papers 26468, National Bureau of Economic Research, Inc.
    350. Gauthier, Stéphane & Laroque, Guy, 2009. "Separability and public finance," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1168-1174, December.
    351. Keen, Michael & Lahiri, Sajal, 1994. "The Comparison Between Destination and Origin Principles Under Imperfect Competition," Economics Discussion Papers 10023, University of Essex, Department of Economics.
    352. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    353. Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
    354. Alexander Tarasov & Robertas Zubrickas, 2021. "Optimal Income Taxation under Monopolistic Competition," CESifo Working Paper Series 9309, CESifo.
    355. Mr. David Coady & Ian W.H. Parry & Louis Sears & Baoping Shang, 2015. "How Large Are Global Energy Subsidies?," IMF Working Papers 2015/105, International Monetary Fund.
    356. Markt Jörg, 2001. "Knut Wicksell: Zum Geburtstag des Begründers einer kritischen Vertragstheorie," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 52(1), pages 189-214, January.
    357. Varadarajan Chari & Juan Pablo Nicolini & Pedro Teles, 2018. "Ramsey Taxation in the Open Economy," 2018 Meeting Papers 806, Society for Economic Dynamics.
    358. Cave, Martin & Pratt, Neil, 2016. "Taking account of service externalities when spectrum is allocated and assigned," Telecommunications Policy, Elsevier, vol. 40(10), pages 971-981.
    359. Saez, Emmanuel & Stantcheva, Stefanie, 2018. "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, vol. 162(C), pages 120-142.
    360. Junichi Minagawa & Thorsten Upmann, 2018. "On the Generalised Anti-inverse Elasticity Rule: An Existence Result," CESifo Working Paper Series 7041, CESifo.
    361. Treich, Nicolas & Yang, Yuting, 2021. "Public safety under imperfect taxation," Journal of Environmental Economics and Management, Elsevier, vol. 106(C).
    362. Brito, Dagobert L, et al, 1990. "Pareto Efficient Tax Structures," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 61-77, January.
    363. Kolmar, Martin, 1999. "Optimale Ansiedlung sozialpolitischer Entscheidungskompetenzen in der Europäischen Union," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 7, number urn:isbn:9783161471254, December.
    364. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
    365. Dirk Niepelt, 2004. "Timing Tax Evasion," Working Papers 04.07, Swiss National Bank, Study Center Gerzensee.
    366. Jukka Pirttilä & Ronnie SchöB, 1999. "Redistribution and Internalization: The Many-Person Ramsey Tax Rule Revisited," Public Finance Review, , vol. 27(5), pages 541-560, September.
    367. Gradus, R.H.J.M., 1989. "Optimal dynamic taxation, saving and investment," Research Memorandum FEW 400, Tilburg University, School of Economics and Management.
    368. Shigeo Morita, 2014. "The time consistent public goods provision," Discussion Papers in Economics and Business 14-31, Osaka University, Graduate School of Economics.
    369. Manoj Atolia, 2010. "Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform," Contemporary Economic Policy, Western Economic Association International, vol. 28(2), pages 219-239, April.
    370. Corina Boar & Matthew P. Knowles, 2022. "Optimal Taxation of Risky Entrepreneurial Capital," NBER Working Papers 29961, National Bureau of Economic Research, Inc.
    371. David Coady, 2015. "Designing and Evaluating Social Safety Nets: Theory, Evidence, and Policy Conclusions," Working Papers id:7496, eSocialSciences.
    372. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.
    373. Daniele Angelini & Stefan Niemann & Florian Roeser, 2024. "Fiscal policy and human capital in the race against the machine," Working Paper Series of the Department of Economics, University of Konstanz 2024-01, Department of Economics, University of Konstanz.
    374. Liao, Hua & Peng, Ying & Wang, Fang-Zhi & Zhang, Tong, 2022. "Understanding energy use growth: The role of investment-GDP ratio," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 15-24.
    375. Adelman, Irma & Berck, Peter & Vujovic, Dusan, 1991. "Designing gradual transition to market economies," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt6cf276m7, Department of Agricultural & Resource Economics, UC Berkeley.
    376. Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 387-395, September.
    377. Stéphane Gauthier & Fanny Henriet, 2018. "Commodity taxes and taste heterogeneity," Post-Print halshs-01626787, HAL.
    378. Tomer Blumkin & Efraim Sadka, 2010. "Rising UI benefits over time," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 501-517, October.
    379. Annegrete Bruvoll & Hanne Marit Dalen & Bodil M.Larsen, 2012. "Political motives in climate and energy policy," Discussion Papers 721, Statistics Norway, Research Department.
    380. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2010. "Environmental tax design with endogenous earning abilities (with applications to France)," Journal of Environmental Economics and Management, Elsevier, vol. 59(1), pages 82-93, January.
    381. Gasteiger, Emanuel & Prettner, Klaus, 2022. "Automation, Stagnation, And The Implications Of A Robot Tax," Macroeconomic Dynamics, Cambridge University Press, vol. 26(1), pages 218-249, January.
    382. Hammond, Peter J, 2018. "Allocation Mechanisms, Incentives, and Endemic Institutional Externalities," CRETA Online Discussion Paper Series 42, Centre for Research in Economic Theory and its Applications CRETA.
    383. Skully, David W., 1990. "Government Intervention in Agriculture: A Regulatory Approach," Staff Reports 278332, United States Department of Agriculture, Economic Research Service.
    384. Folkvord Benn & Jacobsen Michael Riis, 2014. "Corporate income tax and the international challenge," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 55-87, November.
    385. Bernard, Alain & Fischer, Carolyn & Vielle, Marc, 2001. "Is There a Rationale for Rebating Environmental Levies?," Discussion Papers 10512, Resources for the Future.
    386. Ming Chung Chang & Hsiao-Ping Peng & Yan-Ching Ho, 2016. "The Social Marginal Cost Curve and a Corner Solution of the Second-Best Level of Public Good Provision: A Review and an Extension," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(3), pages 209-241, July.
    387. Guo, Jang-Ting & Lansing, Kevin J., 1999. "Optimal taxation of capital income with imperfectly competitive product markets," Journal of Economic Dynamics and Control, Elsevier, vol. 23(7), pages 967-995, June.
    388. Kenneth J. McKenzie, 2005. "Tax Subsidies for R&D in Canadian Provinces," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 29-44, March.
    389. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    390. Jongen, Egbert & Lejour, Arjan & Massenz, Gabriella, 2018. "Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands," Other publications TiSEM 45bb3385-d83e-4da5-b9bc-2, Tilburg University, School of Economics and Management.
    391. Kavan Kucko & Johannes Schmieder & Etienne Lehmann & Kory Kroft, 2015. "Optimal Income Taxation under Unemployment: A Sufficient Statistics Approach," 2015 Meeting Papers 680, Society for Economic Dynamics.
    392. Correia, Isabel & Teles, Pedro & Adão, Bernardino, 2006. "On the Relevance of Exchange Rate Regimes for Stabilization Policy," CEPR Discussion Papers 5797, C.E.P.R. Discussion Papers.
    393. Charles I. Jones, 2011. "Misallocation, Economic Growth, and Input-Output Economics," NBER Working Papers 16742, National Bureau of Economic Research, Inc.
    394. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    395. Ming Chang, 2000. "Rules and Levels in the Provision of Public Goods: The Role of Complementarities between the public Good and Taxed Commodities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 83-91, February.
    396. Brian C. Albrecht & Joshua R. Hendrickson & Alexander William Salter, 2022. "Evolution, uncertainty, and the asymptotic efficiency of policy," Public Choice, Springer, vol. 192(1), pages 169-188, July.
    397. 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.
    398. Kazuki Hiraga & Kengo Nutahara, 2022. "Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 342-361.
    399. Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
    400. Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016. "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series 227, Economics, The University of Manchester.
    401. Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 479-498, June.
    402. Julia Cage & Lucie Gadenne, 2014. "The Fiscal Cost of Trade Liberalization," PSE Working Papers halshs-00705354, HAL.
    403. Guesnerie Roger, 1975. "On second best pareto optimality : an abstract approach for a synthesis," CEPREMAP Working Papers (Couverture Orange) 7507, CEPREMAP.
    404. Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 368-392, June.
    405. Blankart, Charles B:, 2014. "The Great Schism in the Theory of Public Finance. A Treatise in the Theory of Economic Thought," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100461, Verein für Socialpolitik / German Economic Association.
    406. Sandro Brusco & Luca Colombo & Umberto Galmarini, 2014. "Tax differentiation, lobbying, and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(4), pages 977-1006, April.
    407. Mickaël Beaud & Thierry Blayac & Patrice Bougette & Soufiane Khoudmi & Philippe Mahenc & Stéphane Mussard, 2013. "Estimation du coût d'opportunité des fonds publics pour l'économie française," Working Papers halshs-01077141, HAL.
    408. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, vol. 60(8), pages 983-995.
    409. Renström, Thomas I & Marsiliani, Laura, 2003. "Inequality, Environmental Protection and Growth," CEPR Discussion Papers 3754, C.E.P.R. Discussion Papers.
    410. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453.
    411. Nawaz, Nasreen, 2017. "An Optimal Quantity Tax Path in a Dynamic Setting," MPRA Paper 114275, University Library of Munich, Germany.
    412. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    413. Harrison, Ann & Rodríguez-Clare, Andrés, 2010. "Trade, Foreign Investment, and Industrial Policy for Developing Countries," Handbook of Development Economics, in: Dani Rodrik & Mark Rosenzweig (ed.), Handbook of Development Economics, edition 1, volume 5, chapter 0, pages 4039-4214, Elsevier.
    414. Yikai Wang & Hans Holter & Marcus Hagedorn, 2015. "The Optimum Quantity of Capital and Debt," 2015 Meeting Papers 1220, Society for Economic Dynamics.
    415. Jennifer La'O & Alireza Tahbaz‐Salehi, 2022. "Optimal Monetary Policy in Production Networks," Econometrica, Econometric Society, vol. 90(3), pages 1295-1336, May.
    416. Stanley Fischer, 1983. "Seigniorage and Fixed Exchange Rates: An Optimal Inflation Tax Analysis," NBER Chapters, in: Financial Policies and the World Capital Market: The Problem of Latin American Countries, pages 59-70, National Bureau of Economic Research, Inc.
    417. Olena, Sokolovska, 2017. "Corporate tax incidence and its implications for the labor market," MPRA Paper 83401, University Library of Munich, Germany.
    418. Laura Marsiliani & Thomas Renstrom, 2002. "Inequality, Environmental Protection and Growth," Wallis Working Papers WP35, University of Rochester - Wallis Institute of Political Economy.
    419. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.
    420. Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    421. Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
    422. Bovenberg, Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
    423. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    424. YiLi Chien & Junsang Lee, 2016. "Optimal Ramsey Capital Taxation with Endogenous Government Spending," Review, Federal Reserve Bank of St. Louis, vol. 98(4), pages 311-327.
    425. James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
    426. Eichner, Thomas & Pethig, Rüdiger, 2018. "Competition in emissions standards and capital taxes with local pollution," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 191-203.
    427. Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.
    428. Mandler, Michael, 1999. "Simple Pareto-Improving Policies," Journal of Economic Theory, Elsevier, vol. 84(1), pages 120-133, January.
    429. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    430. Tran-Nam, Binh, 2016. "A critical review of the normative theory of international trade," International Journal of Development and Conflict, Gokhale Institute of Politics and Economics, vol. 6(1), pages 25-46.
    431. W. Krelle & H. Siebert & P. Schönfeld & R. Gradus & D. Wildasin & J. Weymark & G. Tullock & C. Keuschnigg & A. Endres & R. Schwarze & U. Kamecke & A. Wellink, 1990. "Book reviews," Journal of Economics, Springer, vol. 52(3), pages 295-326, October.
    432. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.
    433. Bodo Herzog, 2021. "Sustainable Consumer Tax Evasion Theory under Information Inattention," Sustainability, MDPI, vol. 13(2), pages 1-13, January.
    434. Diego Martínez, 2007. "Optimal federal taxes with public inputs," Working Papers 07.16, Universidad Pablo de Olavide, Department of Economics.
    435. Charles B. Blankart, 2016. "Public Choice and Public Finance: A Survey," CESifo Working Paper Series 5819, CESifo.
    436. Takumi HAIBARA & Hiroshi OHTA, 2011. "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series 24, Graduate School of International Cooperation Studies, Kobe University.
    437. Sushama Murty, "undated". "Some results from the theory of optimal taxation and their relevance for increasing progressiveness of Indian tax structure," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 19-03, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    438. Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.
    439. 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).
    440. Evelina Gavrilova & Floris Zoutman & Arnt Ove Hopland, 2017. "How to Use One Instrument to Identify Two Elasticities," CESifo Working Paper Series 6379, CESifo.
    441. Cave, Martin & Nicholls, Rob, 2017. "The use of spectrum auctions to attain multiple objectives: Policy implications," Telecommunications Policy, Elsevier, vol. 41(5), pages 367-378.
    442. Martin C. Hänsel & Max Franks & Matthias Kalkuhl & Ottmar Edenhofer, 2021. "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," CEPA Discussion Papers 28, Center for Economic Policy Analysis.
    443. Sanjay K. Chugh & S. Boragan Aruoba, 2009. "Money and Optimal Capital Taxation," 2009 Meeting Papers 69, Society for Economic Dynamics.
    444. Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
    445. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    446. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    447. Alexander Tarasov & Robertas Zubrickas, 2023. "Optimal income taxation under monopolistic competition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 76(2), pages 495-523, August.
    448. Kang, Ya & Li, Oliver Zhen & Lin, Yupeng, 2021. "Tax incidence in loan pricing," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    449. Rehme, Günther, 1997. "Economic growth, (re-)distributive policies, capital mobility and tax competition in open economies," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 6201, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    450. Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
    451. Ming Chung Chang & Hsiao‐Ping Peng, 2009. "Structure Regulation, Price Structure, Cross‐Subsidization And Marginal Cost Of Public Funds," Manchester School, University of Manchester, vol. 77(6), pages 675-698, December.
    452. Gaube, Thomas, 2000. "When do distortionary taxes reduce the optimal supply of public goods?," Journal of Public Economics, Elsevier, vol. 76(2), pages 151-180, May.
    453. Mary E. Lovely, 1995. "Optimal Commodity Taxation With Costly Noncompliance," Public Finance Review, , vol. 23(1), pages 115-130, January.
    454. Suescun, Rodrigo, 2004. "Raising revenue with transaction taxes in Latin america - or is it better to tax with the devil you know?," Policy Research Working Paper Series 3279, The World Bank.
    455. Arindam Das-Gupta, 2005. "With non-competitive firms, a turnover tax can dominate the VAT," Economics Bulletin, AccessEcon, vol. 8(9), pages 1-6.
    456. Mr. Andrew Berg & Lahcen Bounader & Nikolay Gueorguiev & Hiroaki Miyamoto & Mr. Kenji Moriyama & Ryota Nakatani & Luis-Felipe Zanna, 2021. "For the Benefit of All: Fiscal Policies and Equity-Efficiency Trade-offs in the Age of Automation," IMF Working Papers 2021/187, International Monetary Fund.
    457. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    458. David Madden, 1995. "An analysis of indirect tax reform in Ireland in the 1980s," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 18-37, May.
    459. Martin Feldstein, 1985. "The Second Best Theory of Differential Capital Taxation," NBER Working Papers 1781, National Bureau of Economic Research, Inc.
    460. de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
    461. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    462. Keen, Michael, 2008. "VAT, tariffs, and withholding: Border taxes and informality in developing countries," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October.
    463. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    464. Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
    465. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    466. Jan Boone & Ruud de Mooij, 2000. "Tax policy in a model of search with training," CPB Research Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
    467. Charles E. McLure, Jr., 2002. "Thinking Straight about the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus," NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 115-140, National Bureau of Economic Research, Inc.
    468. Andrew Pickering & Sheraz Rajput, 2018. "Inequality and the composition of taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 1001-1028, August.
    469. Roger H. Gordon & James A. Levinsohn, 1990. "The Linkage between Domestic Taxes and Border Taxes," NBER Chapters, in: Taxation in the Global Economy, pages 357-396, National Bureau of Economic Research, Inc.
    470. Sushama Murty, 2013. "Production efficiency and constraints on profit taxation and profit distribution in economies with Ramsey taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(3), pages 579-604, September.
    471. Gerhard Glomm & Juergen Jung, 2013. "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, vol. 80(1), pages 50-80, July.
    472. Sophie Osotimehin & Latchezar Popov, 2023. "Misallocation and Intersectoral linkages," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 177-198, December.
    473. Peña, Guillermo, 2021. "A Monetary Policy Rule using Gravity Models," MPRA Paper 105967, University Library of Munich, Germany.
    474. Tourek, Gabriel, 2022. "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, vol. 158(C).
    475. Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider, 2004. "Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    476. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    477. Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.
    478. Gordon Roger Hall & Gaspar Vitor, 2001. "Home Bias in Portfolios and Taxation of Asset Income," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-30, September.
    479. Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
    480. John Burbidge, 2015. "Using distance functions to understand interest taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(3), pages 903-923, August.
    481. Dan Usher, 2006. "Should The Samuelson Rule Be Modified To Account For The Marginal Cost Of Public Funds?," Working Paper 1065, Economics Department, Queen's University.
    482. Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Discussion Papers 459, Statistics Norway, Research Department.
    483. Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August.
    484. Pedro Albuquerque, 2006. "BAD Taxation: Disintermediation and Illiquidity in a Bank Account Debits Tax Model," Post-Print halshs-00745610, HAL.
    485. Lawrence H. Goulder, 1993. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Working Papers 4582, National Bureau of Economic Research, Inc.
    486. Elisabeth Gugl & George R. Zodrow, 2014. "The Efficiency of “Benefit-Related” Business Taxes," Working Papers 1406, Oxford University Centre for Business Taxation.
    487. Gaube, Thomas, 2000. "Income taxation and production efficiency in a simple two-sector economy," Bonn Econ Discussion Papers 14/2000, University of Bonn, Bonn Graduate School of Economics (BGSE).
    488. Dubravko Mihaljek, 2023. "Inflation and public finances: an overview," Public Sector Economics, Institute of Public Finance, vol. 47(4), pages 413-430.
    489. Joel Slemrod, 2015. "Tax administration and tax systems," Working Papers 2015/13, Institut d'Economia de Barcelona (IEB).
    490. Kaserman, David L. & Mayo, John W., 1999. "Regulatory policies toward local exchange companies under emerging competition: guardrails or speed bumps on the information highway?," Information Economics and Policy, Elsevier, vol. 11(4), pages 367-388, December.
    491. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
    492. Committee, Nobel Prize, 2014. "Market power and regulation (scientific background)," Nobel Prize in Economics documents 2014-2, Nobel Prize Committee.
    493. Pol Antràs & Teresa C. Fort & Agustín Gutiérrez & Felix Tintelnot, 2022. "Trade Policy and Global Sourcing: An Efficiency Rationale for Tariff Escalation," NBER Working Papers 30225, National Bureau of Economic Research, Inc.
    494. Thomas Renstrom & Laura Marsiliani, 2005. "Political Institutions and Economic Growth," Money Macro and Finance (MMF) Research Group Conference 2005 53, Money Macro and Finance Research Group.
    495. Nathaniel Hendren, 2016. "The Policy Elasticity," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 51-89.
    496. Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
    497. Mulligan, Casey B., 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," Working Papers 157, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    498. Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," CESifo Working Paper Series 3779, CESifo.
    499. Roger H. Gordon & Irwin Garfinkel, 1993. "Comment on “state income taxation with mobile labor”," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 76-80.
    500. Thierry Verdier, 2005. "Intégration commerciale " socialement responsable " : une approche en termes d'économie politique," Post-Print halshs-00754061, HAL.
    501. Cremer, Helmuth & Gahvari, Firouz, 2001. "Second-best taxation of emissions and polluting goods," Journal of Public Economics, Elsevier, vol. 80(2), pages 169-197, May.
    502. Bocar Samba Ba, 2016. "Phosphorus conservation, eutrophication reduction and social welfare improvement: taxation of extracted phosphorus or subsidy of recycled phosphorus ?," Post-Print hal-02801273, HAL.
    503. Lint Barrage, 2023. "Fiscal Costs of Climate Change in the United States," CER-ETH Economics working paper series 23/380, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    504. Yunmin Chen & Brian Chi-ang Lin & John E. Anderson, 2016. "Environmental Sustainability And The Greened Samuelson Rule," Journal of Economic Surveys, Wiley Blackwell, vol. 30(3), pages 482-496, July.
    505. Michael S. Michael & Panos Hatzipanayotou, 2013. "Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution," CESifo Working Paper Series 4501, CESifo.
    506. MORICONI, Simone & SATO, Yasuhiro, 2006. "International commodity taxation in the presence of unemployment," LIDAM Discussion Papers CORE 2006069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    507. Gersovitz, Mark, 2010. "Taxation of profits when there are profits," Economics Letters, Elsevier, vol. 107(2), pages 145-147, May.
    508. Giacomo Benedetto, 2017. "Institutions and the route to reform of the European Union’s budget revenue, 1970–2017," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 615-633, November.
    509. Timothy Besley & Maitreesh Ghatak, 2009. "Property Rights and EconomicDevelopment," STICERD - Economic Organisation and Public Policy Discussion Papers Series 006, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    510. Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, Department of Economics and Business Economics, Aarhus University.
    511. Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    512. Yi‐Chan Tsai & C. C. Yang & Hsin‐Jung Yu, 2022. "Rising skill premium and the dynamics of optimal capital and labor taxation," Quantitative Economics, Econometric Society, vol. 13(3), pages 1061-1099, July.
    513. Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
    514. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 21109, Victoria University of Wellington, Chair in Public Finance.
    515. Mr. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 2006/161, International Monetary Fund.
    516. Orlov, Anton, 2015. "An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis," Energy Economics, Elsevier, vol. 50(C), pages 251-263.
    517. Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
    518. Björn Falkenhall & Jonas Månsson & Sofia Tano, 2020. "Impact of VAT Reform on Swedish Restaurants: A Synthetic Control Group Approach," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 824-850, April.
    519. Valentinyi, Ákos, 2001. "A tőkejövedelem optimális adóztatása [The optimal taxation of capital income]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 459-479.
    520. Turnovsky, Stephen J., 1996. "Optimal tax, debt, and expenditure policies in a growing economy," Journal of Public Economics, Elsevier, vol. 60(1), pages 21-44, April.
    521. Kerstin Hotte & Angelos Theodorakopoulos & Pantelis Koutroumpis, 2021. "Automation and Taxation," Papers 2103.04111, arXiv.org, revised Apr 2022.
    522. Roell, Ailsa & Sussman, Oren, 1997. "Stabilization," European Economic Review, Elsevier, vol. 41(2), pages 279-293, February.
    523. Zou, Bo & Kafle, Nabin & Wolfson, Ouri & Lin, Jie (Jane), 2015. "A mechanism design based approach to solving parking slot assignment in the information era," Transportation Research Part B: Methodological, Elsevier, vol. 81(P2), pages 631-653.
    524. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    525. Bianconi, Marcelo, 1995. "Fiscal policy in a simple two-country dynamic model," Journal of Economic Dynamics and Control, Elsevier, vol. 19(1-2), pages 395-419.
    526. Jeffrey Condon & Andrew Feltenstein & Florenz Plassman & Mark Rider & David L. Sjoquist, 2014. "A Regional Model of Growth Oriented Fiscal Policy: An Application to Georgia and Its Competitor States," The Review of Regional Studies, Southern Regional Science Association, vol. 44(2), pages 177-209, Summer.
    527. FitzGerald, Valpy, 2002. "International tax cooperation and capital mobility," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    528. Gupta, Sanjeev & Jalles, João Tovar, 2022. "Do tax reforms affect income distribution? Evidence from developing countries," Economic Modelling, Elsevier, vol. 110(C).
    529. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    530. Coady, David P. & Harris, Rebecca Lee, 2001. "A regional general equilibrium analysis of the welfare impact of cash transfers: An analysis of PROGRESA in Mexico," TMD discussion papers 76, International Food Policy Research Institute (IFPRI).
    531. Patricia F. Apps & Ray Rees, 1999. "Individual versus Joint Taxation in Models with Household Production," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 393-403, April.
    532. Kotsogiannis, Christos & Makris, Miltiadis, 2002. "On production efficiency in federal systems," Economics Letters, Elsevier, vol. 76(2), pages 281-287, July.
    533. Uwe Thuemmel, 2018. "Optimal Taxation of Robots," CESifo Working Paper Series 7317, CESifo.
    534. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
    535. Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
    536. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    537. Helmuth Cremer, 2017. "Book review of Optimal Redistributive Taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 295-299, September.
    538. Verboven, Frank & Kelchtermans, Stijn, 2006. "Participation and Schooling in a Public System of Higher Education," CEPR Discussion Papers 5690, C.E.P.R. Discussion Papers.
    539. Younes Yves, 1984. "Implementation of plans or contracts and equilibria with rationing -part iii- optimal commodity taxation and equilibria with rationing," CEPREMAP Working Papers (Couverture Orange) 8419, CEPREMAP.
    540. Mr. David Coady & Ian W.H. Parry & Nghia-Piotr Le & Baoping Shang, 2019. "Global Fossil Fuel Subsidies Remain Large: An Update Based on Country-Level Estimates," IMF Working Papers 2019/089, International Monetary Fund.
    541. David L. Sjoquist, 1983. "Public Finance: A Normative Theory," Public Finance Review, , vol. 11(3), pages 377-379, July.
    542. Borger, Bruno De, 2011. "Optimal congestion taxes in a time allocation model," Transportation Research Part B: Methodological, Elsevier, vol. 45(1), pages 79-95, January.
    543. George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020. "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 339-362, April.
    544. John Komlos, 2016. "Growth of Income and Welfare in the U.S. 1979-2011," CESifo Working Paper Series 5880, CESifo.
    545. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    546. Haibara Takumi, 2017. "Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach," Journal of Globalization and Development, De Gruyter, vol. 8(1), pages 1-11, June.
    547. Sushama Murty, "undated". "Lessons from optimal taxation theory for the GST and beyond," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 17-07, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
    548. Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
    549. Hoseini, Mohammad & Briand, Océane, 2020. "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, vol. 144(C).
    550. Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40, National Bureau of Economic Research, Inc.
    551. Jorge Martinez-Vazquez & Mark Rider & Lucy F. Ackert & Ann Gillette, 2005. "Experimental Evidence for Tax Policy Design (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0517, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    552. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    553. Sharma, Rishi, 2016. "Incentives to Tax Foreign Investors," Working Papers 2016-02, Department of Economics, Colgate University, revised 13 Sep 2016.
    554. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    555. Evers, Michael P., 2007. "Optimal Monetary Policy in an Interdependent World," Bonn Econ Discussion Papers 10/2007, University of Bonn, Bonn Graduate School of Economics (BGSE).
    556. S. Proost & D. Regemorter, 1995. "The double dividend and the role of inequality aversion and macroeconomic regimes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 207-219, August.
    557. Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.
    558. van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Other publications TiSEM ec57816e-2a3c-40e7-8a2e-8, Tilburg University, School of Economics and Management.
    559. Yury B. Melnikov & Yelena A. Onokhina & Sergey A. Shitikov, 2018. "Improving the Adequacy of Economic Models," Journal of New Economy, Ural State University of Economics, vol. 19(1), pages 94-106, February.
    560. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    561. Dore, Mohammed H. I. & Kushner, Joseph & Zumer, Klemen, 2004. "Privatization of water in the UK and France--What can we learn?," Utilities Policy, Elsevier, vol. 12(1), pages 41-50, March.
    562. Gordon, Roger H & Sarada,, 2017. "How Should Taxes Be Designed to Encourage Entrepreneurship?," University of California at San Diego, Economics Working Paper Series qt86z3h4n4, Department of Economics, UC San Diego.
    563. Geir H. Bjertnæs & Taran Fæhn & Jørgen Aasness, 2008. "Designing an electricity tax system in presence of international regulations and multiple public goals: An empirical assessment," Discussion Papers 555, Statistics Norway, Research Department.
    564. Gordon, Roger H., 1989. "Notes on cash - flow taxation," Policy Research Working Paper Series 210, The World Bank.
    565. 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.
    566. Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.
    567. Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
    568. Besley, Timothy, 2011. "Pathologies of the state," Journal of Economic Behavior & Organization, Elsevier, vol. 80(2), pages 339-350.
    569. Fredriksson, Per G., 1998. "Environmental policy choice: Pollution abatement subsidies," Resource and Energy Economics, Elsevier, vol. 20(1), pages 51-63, March.
    570. KATO Hayato & Jonas LOEBBING, 2023. "Tax Competition for Automation Capital," Discussion papers 23078, Research Institute of Economy, Trade and Industry (RIETI).
    571. Bognetti, Giuseppe & Santoni, Michele, 2016. "Increasing the substitution elasticity can improve VAT compliance and social welfare," Economic Modelling, Elsevier, vol. 58(C), pages 293-307.
    572. Bjertnæs, Geir H. & Fæhn, Taran & Aasness, Jørgen, 2008. "Designing an electricity tax system in presence of international regulations and multiple public goals: An empirical assessment," Energy Policy, Elsevier, vol. 36(10), pages 3723-3733, October.
    573. Bruce Smith, 1982. "Human capital investment, and the inefficiency of compensation based on marginal productivity: the static case," Working Papers 205, Federal Reserve Bank of Minneapolis.
    574. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
    575. Zhu, Xiaodong, 1995. "Endogenous capital utilization, investor's effort, and optimal fiscal policy," Journal of Monetary Economics, Elsevier, vol. 36(3), pages 655-677, December.
    576. Hindriks, Jean & Nishimura, Yukihiro, 2014. "On the timing of tax and investment in fiscal competition models," LIDAM Discussion Papers CORE 2014065, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    577. Knud Jørgen Munk & Bo Sandemann Rasmussen, 2005. "On the Determinants of Optimal Border Taxes for a Small Open Economy," Economics Working Papers 2005-22, Department of Economics and Business Economics, Aarhus University.
    578. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    579. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    580. Ruocco, Anna & Wiegard, Wolfgang, 1996. "Green tax reforms: Understanding the double dividend hypothesis," Tübinger Diskussionsbeiträge 77, University of Tübingen, School of Business and Economics.
    581. Bjart Holtsmark, 2019. "Is the marginal cost of public funds equal to one?," Discussion Papers 893, Statistics Norway, Research Department.
    582. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
    583. Laurence Ales & Christopher Sleet, 2022. "Optimal Taxation of Income‐Generating Choice," Econometrica, Econometric Society, vol. 90(5), pages 2397-2436, September.
    584. Broman, Emanuel & Eliasson, Jonas, 2019. "Welfare effects of open access competition on railway markets," Transportation Research Part A: Policy and Practice, Elsevier, vol. 129(C), pages 72-91.
    585. Genser, Bernd & Haufler, Andreas, 1995. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Discussion Papers, Series II 283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    586. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    587. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
    588. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
    589. Anderson, James E. & Neary, J. Peter, 2016. "Sufficient statistics for tariff reform when revenue matters," Journal of International Economics, Elsevier, vol. 98(C), pages 150-159.
    590. Dixit, Avinash & Grossman, Gene M. & Helpman, Elhanan, 1997. "Common Agency and Coordination: General Theory and Application to Government Policy Making," Scholarly Articles 3450061, Harvard University Department of Economics.
    591. Bart Capéau & Alain Babatoundé & Romain Houssa, 2023. "Welfare Effects of Indirect Tax Policies in West Africa," Working Papers ECARES 2023-019, ULB -- Universite Libre de Bruxelles.
    592. Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.
    593. Raaj Kumar Sah & Joseph E. Stiglitz, 1984. "Taxation and Pricing of Agricultural and Industrial Goods," NBER Working Papers 1338, National Bureau of Economic Research, Inc.
    594. Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1996. "On the Taxation of Human and Physical Capital in Models of Endogenous Growth," CEPR Discussion Papers 1477, C.E.P.R. Discussion Papers.
    595. Ira N. Gang & Arindam Das-Gupta, 1998. "Value Added Tax Evasion, Auditing and Transactions Matching," Departmental Working Papers 199607, Rutgers University, Department of Economics.
    596. Pascal Hornung, 1996. "Aides à la pierre : efficacité et redistribution," Économie et Prévision, Programme National Persée, vol. 122(1), pages 115-131.
    597. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
    598. Armstrong, Mark, 2001. "The theory of access pricing and interconnection," MPRA Paper 15608, University Library of Munich, Germany.
    599. Ng, Yew-Kwang, 1977. "Towards a Theory of Third-Best," Public Finance = Finances publiques, , vol. 32(1), pages 1-15.
    600. Atsushi Tsuneki, 2002. "Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 93-104, January.
    601. Murty, Sushama, 2009. "Topology of utility possibility frontiers of economies with Ramsey taxation," Economic Research Papers 271288, University of Warwick - Department of Economics.
    602. Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
    603. Lawrence Goulder, 1995. "Environmental taxation and the double dividend: A reader's guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 157-183, August.
    604. Dennis Ridley & Cartreal Davison, 2022. "Optimal Tax Rate for Maximal Revenue Generation," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 271-284, March.
    605. Jack, William & Viard, Alan D., 1996. "Production efficiency and the design of temporary investment incentives," Journal of Public Economics, Elsevier, vol. 61(1), pages 87-106, July.
    606. Song, Joon Hyuk, 2017. "Revisiting Social Discount Rates for Public Investment," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 39(2), pages 75-98.
    607. Oghenovo A. Obrimah, 2023. "Policy-speak evidence that each of Pareto efficient competition and transfer payments are necessary conditions for first-best progressions to welfare," SN Business & Economics, Springer, vol. 3(8), pages 1-30, August.
    608. Albertsen, Lau H. & Andersen, Mads & Boscán, Luis R. & Santos, Athila Q., 2020. "Implementing dynamic electricity taxation in Denmark," Energy Policy, Elsevier, vol. 143(C).
    609. Fridstrøm, Lasse & Østli, Vegard, 2017. "The vehicle purchase tax as a climate policy instrument," Transportation Research Part A: Policy and Practice, Elsevier, vol. 96(C), pages 168-189.
    610. Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
    611. Hajime Sugeta & Shigeru Matsumoto, 2007. "Upstream and downstream pollution taxations in vertically related markets with imperfect competition," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(3), pages 407-432, November.
    612. Takuya Obara & Yoshitomo Ogawa, 2020. "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series 211, School of Economics, Kwansei Gakuin University, revised Jan 2021.
    613. Tommaso Giommoni & Gabriel Loumeau, 2022. "Taxation with a Grain of Salt: The Long-Term Effect of Fiscal Policy on Local Development," CESifo Working Paper Series 9997, CESifo.
    614. Seki Asano & Ana Luiza N. H. Barbosa & Eduardo P. S. Fiuza, 2015. "Efficient and Equitable Commodity Taxation: Micro-Simulations Based on an Estimated Brazilian Consumer Demand System," Discussion Papers 0107, Instituto de Pesquisa Econômica Aplicada - IPEA.
    615. Chiorazzo, Vincenzo & Milani, Carlo, 2011. "The impact of taxation on bank profits: Evidence from EU banks," Journal of Banking & Finance, Elsevier, vol. 35(12), pages 3202-3212.
    616. Michael D. Bordo & Eugene N. White, 1990. "British and French Finance During the Napoleonic Wars," NBER Working Papers 3517, National Bureau of Economic Research, Inc.
    617. Ley, Eduardo & Boccardo, Jessica, 2010. "The taxation of motor fuel : international comparison," Policy Research Working Paper Series 5212, The World Bank.
    618. Metin Cosgel, 2002. "Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century," Working papers 2002-22, University of Connecticut, Department of Economics, revised Jul 2004.
    619. Bateman, Merrill J. & Meeraus, Alexander & Newbery, David M. & Okyere, William Asenso & O'Mara, Gerald T., 1990. "Ghana's cocoa pricing policy," Policy Research Working Paper Series 429, The World Bank.
    620. Lansing, Kevin J., 1999. "Optimal redistributive capital taxation in a neoclassical growth model," Journal of Public Economics, Elsevier, vol. 73(3), pages 423-453, September.
    621. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    622. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    623. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    624. Glazer Jacob & McGuire Thomas & Normand Sharon-Lise T., 2008. "Mitigating the Problem of Unmeasured Outcomes in Quality Reports," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(2), pages 1-18, July.
    625. Francisco Manuel Pizzi, 2020. "¿Cuán lejos viajarías por nafta más barata? Efectos heterogéneos en ventas de combustibles ante un shock impositivo," Asociación Argentina de Economía Política: Working Papers 4389, Asociación Argentina de Economía Política.
    626. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
    627. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    628. Böhringer, Christoph & Ruocco, Anna & Wiegard, Wolfgang, 2001. "Energy taxes and employment: a do-it-yourself simulation model," ZEW Discussion Papers 01-21, ZEW - Leibniz Centre for European Economic Research.
    629. Gliesmann, Christian & Ruocco, Anna, 1996. "Computational general equilibrium analysis and economic reasoning," Tübinger Diskussionsbeiträge 71, University of Tübingen, School of Business and Economics.
    630. Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
    631. Asiya Maskaeva & Joel Mmasa & Nicodemas Lema & Mgeni Msafiri, 2019. "The Impact of Fiscal Policy on Income Distribution in Tanzania: A Computable General Equilibrium Analysis," Working Papers MPIA 2019-07, PEP-MPIA.
    632. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    633. Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles A., 2022. "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," VfS Annual Conference 2022 (Basel): Big Data in Economics 264042, Verein für Socialpolitik / German Economic Association.
    634. Hitoshi Matsushima, 2021. "Assignments with Ethical Concerns," CARF F-Series CARF-F-514, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    635. Sokolovskyi, Dmytro, 2021. "Is tax competition necessarily a Race to the bottom? Optimal tax rate trajectories in the model of tax competition for different objective functions," MPRA Paper 109284, University Library of Munich, Germany.
    636. Hummel, Albert Jan & Jacobs, Bas, 2023. "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, vol. 220(C).
    637. Geoffrey Brennan, 1994. "Public economics: Where are we now?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(2), pages 183-188, October.
    638. Anthony Hannagan & Hideo Konishi, 2011. "Inverse Elasticity Rule in a Production Efficiency Problem," Boston College Working Papers in Economics 778, Boston College Department of Economics.
    639. Hoel, Michael, 2008. "Environmental Taxes in an Economy with Distorting Taxes and a Heterogeneous Population," Memorandum 04/2008, Oslo University, Department of Economics.
    640. RUUD De Mooij & Jarig Van Sinderen & Marion Gout, 1998. "Welfare Effects of Different Public Expenditures and Taxes in the Netherlands," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 25(3), pages 263-284, January.
    641. Andrea Bastianin & Paolo Castelnovo & Massimo Florio, 2017. "The Empirics of Regulatory Reforms Proxied by Categorical Variables: Recent Findings and Methodological Issues," ETA: Economic Theory and Applications 257877, Fondazione Eni Enrico Mattei (FEEM).
    642. da Costa, Carlos E. & Santos, Marcelo R., 2023. "Progressive consumption taxes," Journal of Public Economics, Elsevier, vol. 220(C).
    643. Farrell, Niall & Humes, Harry, 2022. "Diminishing deadweight loss through energy subsidy cost recovery," Papers WP727, Economic and Social Research Institute (ESRI).
    644. Thomas A. Garrett & David Paton & Leighton Vaughan Williams, 2020. "Taxing Gambling Machines To Enhance Public and Private Revenue," Kyklos, Wiley Blackwell, vol. 73(4), pages 500-523, November.
    645. Olof Johansson-Stenman, 2005. "Distributional Weights in Cost-Benefit Analysis—Should We Forget about Them?," Land Economics, University of Wisconsin Press, vol. 81(3).
    646. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 147-173, march.
    647. Jorge Martinez-Vazquez & Mark Rider, 1996. "A Revelation Approach To Optimal Taxation," Public Finance Review, , vol. 24(4), pages 439-463, October.
    648. Eggert, Wolfgang, 1997. "Capital tax competition with three tax instruments," Discussion Papers, Series II 347, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    649. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
    650. Casey B. Mulligan, 2020. "Prices and Federal Policies in Opioid Markets," Working Papers 2020-10, Becker Friedman Institute for Research In Economics.
    651. Nicholas Stern, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Working Papers 2009.106, Fondazione Eni Enrico Mattei.
    652. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
    653. Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
    654. David Coady & Ian W H Parry & Baoping Shang, 2018. "Energy Price Reform: Lessons for Policymakers," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 12(2), pages 197-219.
    655. Orhan Erem Atesagaoglu & Hakki Yazici, 2021. "Optimal Taxation of Capital in the Presence of Declining Labor Share," Bristol Economics Discussion Papers 21/739, School of Economics, University of Bristol, UK.
    656. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
    657. Pamela Labadie, 2008. "Retrading in Competitive Equilibria with Adverse Selection," 2008 Meeting Papers 838, Society for Economic Dynamics.
    658. Ming Chung Chang & Hsiao-Ping Peng & Yan-Ching Ho, 2016. "The Social Marginal Cost Curve and a Corner Solution of the Second-best Level of Public Good Provision: A Review and an Extension," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(III), pages 209-241, September.
    659. Remolona, Eli H., 1985. "Financing the Budget Deficit in the Philippines," Working Papers WP 1985-02, Philippine Institute for Development Studies.
    660. María Racionero, 2009. "Welfare, incentives and taxation ‐ By James A. Mirrlees," The Economic Record, The Economic Society of Australia, vol. 85(269), pages 233-234, June.
    661. Edyta Małecka-Ziembińska & Radosław Ziembiński, 2020. "Application of Genetic Algorithm to Optimal Income Taxation," JRFM, MDPI, vol. 13(11), pages 1-24, October.
    662. Sven Wehke, 2006. "Tax Competition and Partial Coordination," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 416-436, September.
    663. Correia, Isabel H., 1996. "Dynamic optimal taxation in small open economies," Journal of Economic Dynamics and Control, Elsevier, vol. 20(4), pages 691-708, April.
    664. Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2019. "Destination‐based vs. Origin‐based Commodity Taxation in Large Open Economies with Unemployment," Economica, London School of Economics and Political Science, vol. 86(341), pages 67-86, January.
    665. Gareth D. Myles, 1995. "Imperfect Competition and Industry-Specific Input Taxes," Public Finance Review, , vol. 23(3), pages 336-355, July.
    666. Séverine Blaise, 2011. "L'après Kyoto : quelle approche face au changement climatique ?," Mondes en développement, De Boeck Université, vol. 0(2), pages 103-120.
    667. Kenneth J. Arrow & B. Douglas Bernheim & Martin S. Feldstein & Daniel L. McFadden & James M. Poterba & Robert M. Solow, 2011. "100 Years of the American Economic Review : The Top 20 Articles," American Economic Review, American Economic Association, vol. 101(1), pages 1-8, February.
    668. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    669. van Suntum, Ulrich, 2008. "Income taxes, death taxes, and optimal consumption-leisure-savings-choice," CAWM Discussion Papers 4, University of Münster, Münster Center for Economic Policy (MEP).
    670. Janeba, Eckhard, 1998. "Tax competition in imperfectly competitive markets," Journal of International Economics, Elsevier, vol. 44(1), pages 135-153, February.
    671. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    672. Ioannis N. Kallianiotis, 2015. "The Optimal Taxation and the Current Tax System," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(3), pages 151-164, March.
    673. Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.
    674. Hisahiro Naito, 2016. "Optimal Shadow Prices for the Public Sector in the Presence of a Non-linear Income Tax System in an Open Economy," Tsukuba Economics Working Papers 2016-003, Faculty of Humanities and Social Sciences, University of Tsukuba.
    675. Casey B. Mulligan, 2020. "Prices and Federal Policies in Opioid Markets," NBER Working Papers 26812, National Bureau of Economic Research, Inc.
    676. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2005. "Discounting according to Output Type," Southern Economic Journal, John Wiley & Sons, vol. 72(1), pages 213-223, July.
    677. Christoph Böhringer & Wolfgang Wiegard & Collin Starkweather & Anna Ruocco, 2003. "Green Tax Reforms and Computational Economics A Do-it-yourself Approach," Computational Economics, Springer;Society for Computational Economics, vol. 22(1), pages 75-109, August.
    678. Armstrong, Mark & Sappington, David E.M., 2007. "Recent Developments in the Theory of Regulation," Handbook of Industrial Organization, in: Mark Armstrong & Robert Porter (ed.), Handbook of Industrial Organization, edition 1, volume 3, chapter 27, pages 1557-1700, Elsevier.
    679. Hinterschweiger, Marc & Neumann, Tobias & Saporta, Victoria, 2018. "Risk sensitivity and risk shifting in banking regulation," Bank of England Financial Stability Papers 44, Bank of England.
    680. Arefiev, Nikolay & Baron, Tatyana, 2006. "Capital Taxation and Rent Seeking," MPRA Paper 9988, University Library of Munich, Germany.
    681. Masaya Yasuoka & Minoru Hayashida, 2015. "How should a government finance redistribution policies?," Discussion Paper Series 136, School of Economics, Kwansei Gakuin University, revised Oct 2015.
    682. Patrick Honohan, 2003. "Taxation of Financial Intermediation : Theory and Practice for Emerging Economines," World Bank Publications - Books, The World Bank Group, number 15122, December.
    683. Reinhorn, Leslie J., 2007. "Butter mountains and wine lakes," Economics Letters, Elsevier, vol. 94(2), pages 197-201, February.
    684. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    685. 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.
    686. Cameron Hepburn, 2006. "Regulation by Prices, Quantities, or Both: A Review of Instrument Choice," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 22(2), pages 226-247, Summer.
    687. Didier Sornette & Spencer Wheatley & Peter Cauwels, 2019. "The Fair Reward Problem: The Illusion Of Success And How To Solve It," Advances in Complex Systems (ACS), World Scientific Publishing Co. Pte. Ltd., vol. 22(03), pages 1-52, May.
    688. Coady, David P., 2004. "Designing and evaluating social safety nets," FCND discussion papers 172, International Food Policy Research Institute (IFPRI).
    689. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2023. "Optimal kilometre tax for electric vehicles," Transport Policy, Elsevier, vol. 134(C), pages 52-64.
    690. Robin Boadway & Motohiro Sato & Jean‐François Tremblay, 2021. "VAT and the taxation of rents," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 601-621, August.
    691. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE 2830, Universidad de los Andes, Facultad de Economía, CEDE.
    692. Stern, Nicholas, 2009. "Imperfections in the Economics of Public Policy, Imperfections in Markets, and Climate Change," Sustainability Indicators and Environmental Valuation Working Papers 55333, Fondazione Eni Enrico Mattei (FEEM).
    693. Liqun Liu, 2005. "The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 145-158, March.
    694. Robert Albon, 1998. "The Efficiency Effects of Removing the Diesel Fuel Rebate Scheme," The Economic Record, The Economic Society of Australia, vol. 74(225), pages 145-152, June.
    695. Wolfram F. Richter & Lars Kunze, 2011. "Taxing Human Capital Efficiently when Qualified Labour is Mobile," CESifo Working Paper Series 3366, CESifo.
    696. Laura Marsiliani & Thomas Renström, 2007. "Political institutions and economic growth," Economics of Governance, Springer, vol. 8(3), pages 233-261, May.
    697. Tapio Palokangas, 2014. "Optimal Capital Taxation, Labour Unions, and the Hold-Up Problem," LABOUR, CEIS, vol. 28(4), pages 359-375, December.
    698. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
    699. Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.
    700. Julio J. Rotemberg & Michael Woodford, 1993. "Energy Taxes and Aggregate Economic Activity," NBER Working Papers 4576, National Bureau of Economic Research, Inc.
    701. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    702. Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.
    703. Michael Smart, 2012. "Departures from Neutrality in Canada's Goods and Services Tax," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(5), February.
    704. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    705. Keshab Raj Bhattarai & Jonathan Haughton & David Tuerck, 2015. "Fiscal Policy, Growth and Income Distribution in the UK and the US," EcoMod2015 8607, EcoMod.
    706. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.
    707. Shigeo Morita & Takuya Obara, 2021. "Public investment criteria under optimal nonlinear income taxation without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 732-745, August.
    708. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
    709. José Manuel González-Páramo, "undated". "Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva," Working Papers 32-02 Classification-JEL , Instituto de Estudios Fiscales.

  29. J. A. Mirrlees, 1969. "The Dynamic Nonsubstitution Theorem," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 36(1), pages 67-76.

    Cited by:

    1. Christian Bidard, 2020. "The Wage-Maximisation Property," EconomiX Working Papers 2020-17, University of Paris Nanterre, EconomiX.
    2. Kuga, K., 2001. "The Non-Substitution Theorem: Multiple Primary Factors and the Cost Function Approach," ISER Discussion Paper 0529, Institute of Social and Economic Research, Osaka University.
    3. Asim Erdilek, 1977. "The Problem of Deadweight Loss in the International Trade of Growing Capitalist Economies," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 113(II), pages 171-191, June.
    4. Neri Salvadori & Ian Steedman, 1988. "A Note about the Interest Rate and the Revenue Function," Eastern Economic Journal, Eastern Economic Association, vol. 14(2), pages 153-156, Apr-Jun.
    5. Takao Fujimoto & José A. Silva & Antonio Villar, 2005. "A Non‐Substitution Theorem With Non‐Constant Returns To Scale And Externalities," Metroeconomica, Wiley Blackwell, vol. 56(1), pages 25-36, February.
    6. L. Cayton & R. Herring & A. Holder & J. Holzer & C. Nightingale & T. Stohs, 2006. "Asymptotic sign-solvability, multiple objective linear programming, and the nonsubstitution theorem," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 64(3), pages 541-555, December.
    7. Zhao, Guo, 2014. "Dynamic Production Theory under No-Arbitrage Constraints," MPRA Paper 56091, University Library of Munich, Germany.
    8. Bianconi, Marcelo, 2000. "The effects of alternative fiscal policies on the intertemporal government budget constraint," International Review of Economics & Finance, Elsevier, vol. 9(1), pages 31-52, February.
    9. Peter J. Hammond, 1999. "Equal Rights to Trade and Mediate," Working Papers 99019, Stanford University, Department of Economics.
    10. King, Robert G & Rebelo, Sergio, 1990. "Public Policy and Economic Growth: Developing Neoclassical Implications," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 126-150, October.
    11. Jerry Hausman & J. Gregory Sidak, 2014. "Telecommunications Regulation: Current Approaches with the End in Sight," NBER Chapters, in: Economic Regulation and Its Reform: What Have We Learned?, pages 345-406, National Bureau of Economic Research, Inc.
    12. Bianconi, Marcelo, 1995. "On dynamic real trade models," Economics Letters, Elsevier, vol. 47(1), pages 47-52, January.
    13. PARYS, Wilfried, 2013. "All but one: How pioneers of linear economics overlooked Perron-Frobenius mathematics," Working Papers 2013030, University of Antwerp, Faculty of Business and Economics.

  30. James A. Mirrlees, 1969. "The Evaluation of National Income in an Imperfect Economy," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 9(1), pages 1-13.

    Cited by:

    1. Partha Dasgupta, 1989. "Well-Being: Foundations, and the Extent of its Realization in Poor Countries," WIDER Working Paper Series wp-1989-080, World Institute for Development Economic Research (UNU-WIDER).
    2. Amartya Sen, 2003. "Sraffa, Wittgenstein, and Gramsci," Journal of Economic Literature, American Economic Association, vol. 41(4), pages 1240-1255, December.
    3. Partha Dasgupta, 2013. "The Nature of Economic Development and the Economic Development of Nature," Cambridge Working Papers in Economics 1349, Faculty of Economics, University of Cambridge.
    4. Dasgupta, Partha, 2010. "The Place of Nature in Economic Development," Handbook of Development Economics, in: Dani Rodrik & Mark Rosenzweig (ed.), Handbook of Development Economics, edition 1, volume 5, chapter 0, pages 4977-5046, Elsevier.
    5. Giuseppe Pennisi & Pasquale L. Scandizzo, 2006. "Economic Evaluation in the age of Uncertainty," CEIS Research Paper 86, Tor Vergata University, CEIS.

  31. J. A. Mirrlees, 1967. "Optimum Growth when Technology is Changing," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 34(1), pages 95-124.

    Cited by:

    1. John COCKBURN & Jean-Yves DUCLOS & Agnès ZABSONRÉ, 2012. "Is the value of humanity increasing? A critical-level enquiry," Working Papers P52, FERDI.
    2. Zuber, Stéphane & Asheim, Geir B., 2012. "Justifying social discounting: The rank-discounted utilitarian approach," Journal of Economic Theory, Elsevier, vol. 147(4), pages 1572-1601.
    3. Vipul Bhatt, 2014. "No discounting as a moral virtue in intertemporal choice models," Keio-IES Discussion Paper Series 2014-003, Institute for Economics Studies, Keio University.
    4. Giancarlo Marini & Pasquale Scaramozzino, 1999. "Social security and intergenerational equity," Journal of Economics, Springer, vol. 70(1), pages 17-35, February.
    5. Dasgupta, Partha, 2000. "Valuation and Evaluation: Measuring the Quality of Life and Evaluating Public Policy," RFF Working Paper Series dp-00-24, Resources for the Future.
    6. Partha Dasgupta, 2011. "The Ethics of Intergenerational Distribution: Reply and Response to John E. Roemer," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 50(4), pages 475-493, December.
    7. Dasgupta, Partha, 2000. "Valuation and Evaluation: Measuring the Quality of Life and Evaluating Policy," Discussion Papers 10560, Resources for the Future.
    8. Jean-Yves Duclos & John Cockburn & Agnès Zabsonré, 2014. "Is Global Social Welfare Increasing? a Critical-Level Enquiry," Cahiers de recherche 1404, Centre de recherche sur les risques, les enjeux économiques, et les politiques publiques.
    9. Giancarlo Marini & Pasquale Scaramozzino, 2008. "Social time preference: a rejoinder," Journal of Population Economics, Springer;European Society for Population Economics, vol. 21(3), pages 623-625, July.
    10. Abeer Al Yaqoobi & Marcel Ausloos, 2022. "An Intergenerational Issue: The Equity Issues due to Public-Private Partnerships. The Critical Aspect of the Social Discount Rate Choice for Future Generations," Papers 2201.09064, arXiv.org.
    11. Senay Acikgoz & Merter Mert, 2015. "A Short Note on the Fallacy of Identification of Technological Progress in Models of Economic Growth," SAGE Open, , vol. 5(2), pages 21582440155, April.
    12. Chichilnisky, Graciela & Hammond, Peter J. & Stern, Nicholas, 2020. "Fundamental Utilitarianism and Intergenerational Equity with Extinction Discounting," CAGE Online Working Paper Series 451, Competitive Advantage in the Global Economy (CAGE).
    13. V. K. Chetty & James J. Heckman, 2023. "Internal adjustment costs of firm-specific factors and the neoclassical theory of the firm," Empirical Economics, Springer, vol. 64(6), pages 2703-2719, June.
    14. Marcus Pivato, 2021. "Intertemporal Choice with Continuity Constraints," Mathematics of Operations Research, INFORMS, vol. 46(3), pages 1203-1229, August.
    15. Dirk Willenbockel, 2008. "Social time preference revisited," Journal of Population Economics, Springer;European Society for Population Economics, vol. 21(3), pages 609-622, July.
    16. Partha Dasgupta, 2008. "Discounting climate change," Journal of Risk and Uncertainty, Springer, vol. 37(2), pages 141-169, December.
    17. Dasgupta, Partha, 2010. "The Place of Nature in Economic Development," Handbook of Development Economics, in: Dani Rodrik & Mark Rosenzweig (ed.), Handbook of Development Economics, edition 1, volume 5, chapter 0, pages 4977-5046, Elsevier.
    18. Davidson, Marc D., 2014. "Zero discounting can compensate future generations for climate damage," Ecological Economics, Elsevier, vol. 105(C), pages 40-47.
    19. Foldes, Lucien, 2001. "The optimal consumption function in a Brownian model of accumulation Part A: The consumption function as solution of a boundary value problem," Journal of Economic Dynamics and Control, Elsevier, vol. 25(12), pages 1951-1971, December.
    20. Dasgupta, Partha, 2000. "Valuation and evaluation: measuring the quality of life and evaluating policy," LSE Research Online Documents on Economics 6657, London School of Economics and Political Science, LSE Library.
    21. Giancarlo Marini & Pasquale Scaramozzino, 1999. "Social Time Preference," Working Papers 65, Department of Economics, SOAS University of London, UK.
    22. Hahn, Jinsoo, 1995. "Do Koreans save optimally?," Journal of Development Economics, Elsevier, vol. 47(2), pages 429-442, August.
    23. Partha Dasgupta, 2009. "The Welfare Economic Theory of Green National Accounts," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 42(1), pages 3-38, January.
    24. Farzin, Y. H., 1999. "Optimal saving policy for exhaustible resource economies," Journal of Development Economics, Elsevier, vol. 58(1), pages 149-184, February.
    25. Miguel Palacios, 2010. "Human Capital as an Asset Class: Implications from a General Equilibrium Model," Working Papers 2011-016, Human Capital and Economic Opportunity Working Group.
    26. Partha Dasgupta & Karl-Goran Maler, 1998. "Decentralization Schemes, Cost-Benefit-Analysis, and Net National Product as a Measure of Social Well-Being," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 12, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    27. Gardner, Roy, 1979. "Saving for Justice," ISU General Staff Papers 197901010800001064, Iowa State University, Department of Economics.

  32. Nicholas Kaldor & James A. Mirrlees, 1962. "A New Model of Economic Growth," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 29(3), pages 174-192.

    Cited by:

    1. Ivan D. Trofimov, 2017. "Capital Productivity In Industrialised Economies: Evidence From Error-Correction Model And Lagrange Multiplier Tests," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 62(215), pages 53-80, October –.
    2. van de Klundert, T.C.M.J. & Smulders, J.A., 1993. "Reconstructing growth theory : A survey," Other publications TiSEM ed4275fb-b14f-4175-a63f-6, Tilburg University, School of Economics and Management.
    3. Bagchi AK., 1987. "Differential impact of new technologies on developing countries: a framework of analysis," ILO Working Papers 992553263402676, International Labour Organization.
    4. Voxi Heinrich S Amavilah & Richard T. Newcomb, 2004. "Economic Growth and the Financial Economics of Capital Accumulation under Shifting Technological Change," GE, Growth, Math methods 0404001, University Library of Munich, Germany.
    5. Goschin, Zizi, 2015. "Endogenous Regional Development in Romania. A Knowledge Production Function Model," MPRA Paper 88828, University Library of Munich, Germany.
    6. Ziesemer, Thomas, 2019. "Semi-endogenous growth models with domestic and foreign private and public R&D linked to VECMs," MERIT Working Papers 2019-025, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    7. Alessandro Bellocchi & Giuseppe Travaglini & Beatrice Vitali, 2023. "How capital intensity affects technical progress: An empirical analysis for 17 advanced economies," Metroeconomica, Wiley Blackwell, vol. 74(3), pages 606-631, July.
    8. Thomas Gries, 2020. "Income polarization and stagnation in astochastic model of growth: When the demand side matters," Working Papers CIE 132, Paderborn University, CIE Center for International Economics.
    9. G. Silverberg & B. Verspagen, 1995. "Evolutionary Theorizing on Economic Growth," Working Papers wp95078, International Institute for Applied Systems Analysis.
    10. Robert M. Solow, 1994. "Perspectives on Growth Theory," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 45-54, Winter.
    11. G. C. Harcourt, 2015. "On the Cambridge, England, Critique of the Marginal Productivity Theory of Distribution," Review of Radical Political Economics, Union for Radical Political Economics, vol. 47(2), pages 243-255, June.
    12. Bellocchi, Alessandro & Travaglini, Giuseppe, 2023. "Can variable elasticity of substitution explain changes in labor shares?," Journal of Macroeconomics, Elsevier, vol. 76(C).
    13. Matteo Deleidi & Claudia Fontanari & Santiago J. Gahn, 2022. "Autonomous Demand and Technical Change: Exploring the Kaldor-Verdoorn Law on a Global Level," Working Papers PKWP2212, Post Keynesian Economics Society (PKES).
    14. Korkut Erturk, 2002. "Revisiting the Old Theory of Cyclical Growth: Harrod, Kaldor cum Schumpeter," Review of Political Economy, Taylor & Francis Journals, vol. 14(2), pages 179-192.
    15. Thomas Goda & Sebastián Ballesteros,, 2020. "The impact of effective corporate tax rates on investment," Documentos de Trabajo de Valor Público 18212, Universidad EAFIT.
    16. Kenneth Button & Aura Reggiani, 2011. "Introduction," Chapters, in: Kenneth Button & Aura Reggiani (ed.), Transportation and Economic Development Challenges, chapter 1, Edward Elgar Publishing.
    17. Ayhan KULOĞLU & Eyyup ECEVİT, 2017. "The Relationship Between Health Development Index And Financial Development Index: Evidence From High Income Countries," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 2(2), pages 83-95.
    18. Thomas Gries, 2020. "A New Theory of Demand-Restricted Growth: The Basic Idea," The American Economist, Sage Publications, vol. 65(1), pages 11-27, March.
    19. Pranab Bardhan, 1998. "The Contributions of Endogenous Growth Theory to the Analysis of Development Problems: An Assessment," Palgrave Macmillan Books, in: Fabrizio Coricelli & Massimo di Matteo & Frank Hahn (ed.), New Theories in Growth and Development, chapter 5, pages 97-110, Palgrave Macmillan.
    20. Engelbert Stockhammer & Collin Constantine & Severin Reissl, 2016. "Explaining the Euro crisis: Current account imbalances, credit booms and economic policy in different economic paradigms," Working Papers PKWP1617, Post Keynesian Economics Society (PKES).
    21. Up Sira Nukulkit, 2018. "Neutral Technical Progress and the Measure of Value: along the Kaldor-Kennedy line," Working Paper Series, Department of Economics, University of Utah 2018_05, University of Utah, Department of Economics.
    22. Pu Chen, Armon Rezai, Willi Semmler, 2007. "WP 2007-8 Productivity and Unemployment in the Short and Long Run," SCEPA working paper series. 2007-8, Schwartz Center for Economic Policy Analysis (SCEPA), The New School.
    23. John E. King, 2010. "Kaldor and the Kaldorians," Chapters, in: Mark Setterfield (ed.), Handbook of Alternative Theories of Economic Growth, chapter 7, Edward Elgar Publishing.
    24. Frédéric Lordon, 1991. "Théorie de la croissance : quelques développements récents [Deuxième partie : la redécouverte des rendements croissants]," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 191-243.
    25. Roman Kosmalski, 2023. "Równość czy efektywność. Wpływ polityki spójności na procesy wzrostu gospodarczego w województwach," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 54-71.
    26. Robert M. Solow, 1967. "Some Recent Developments in the Theory of Production," NBER Chapters, in: The Theory and Empirical Analysis of Production, pages 25-53, National Bureau of Economic Research, Inc.
    27. Kenneth Button, 2011. "The Economist’s Perspective on Regional Endogenous Development," Chapters, in: Robert Stimson & Roger R. Stough & Peter Nijkamp (ed.), Endogenous Regional Development, chapter 2, Edward Elgar Publishing.
    28. Lyn Squire, 1998. "Professor Mirrlees' Contribution to Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 83-91, February.
    29. Marco A. Crocco, 2008. "Technical Change And Formation Of Expectations," Metroeconomica, Wiley Blackwell, vol. 59(2), pages 276-304, May.
    30. Sidney G. Winter, 2016. "Pursuing the Evolutionary Agenda in Economics and Management Research," LEM Papers Series 2016/22, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    31. Pier-Paolo Saviotti & Andreas Pyka¤ & Bogang Jun, 2020. "Diversification, structural change, and economic development," Journal of Evolutionary Economics, Springer, vol. 30(5), pages 1301-1335, November.
    32. Pyatt, Graham, 1973. "Investment decisions in Vintage Models," Economic Research Papers 268832, University of Warwick - Department of Economics.
    33. Carmem Feijo & Marcos Tostes Lamonica & Jose Luis Oreiro, 2011. "A Model Of Capital Accumulation Withexternal Restriction And Structural Change: Theory And The Brazilianexperience," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting] 013, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    34. Trofimov, Ivan D., 2017. "Capital productivity in industrialized economies: evidence from error-correction model and Lagrange Multiplier tests," MPRA Paper 81655, University Library of Munich, Germany.
    35. Carmem Feijo & Marcos Tostes Lamonica, 2014. "A Kaldorian Approach To Catch Up Andstructural Change In Economies With High Degree Of Heterogeneity," Anais do XL Encontro Nacional de Economia [Proceedings of the 40th Brazilian Economics Meeting] 080, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    36. Ziesemer, Thomas, 2017. "Testing the growth links of emerging economies: Croatia in a growing world economy," MERIT Working Papers 2017-051, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    37. Carmem Feijo & Marcos Tostes Lamonica & Sergiany da Silva Lima, 2022. "Growth and stagnation in a dual economy: The case of Brazil," PSL Quarterly Review, Economia civile, vol. 75(301), pages 119-138.
    38. Alexander Cotte Poveda & Jorge Martinez Carvajal, 2019. "Economic Development, Political Violence and Socio-Political Instability in Colombia: An Econometric Analysis Using Panel Data," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 237-253.
    39. Harabi, Najib, 1994. "Technischer Fortschritt in der Schweiz: Empirische Ergebnisse aus industrieökonomischer Sicht [Technischer Fortschritt in der Schweiz:Empirische Ergebnisse aus industrieökonomischer Sicht]," MPRA Paper 6725, University Library of Munich, Germany.
    40. Giuseppe Fontana & Bill Gerrard, 2006. "The future of Post Keynesian economics," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 59(236), pages 49-80.
    41. Amavilah, Voxi Heinrich, 2014. "Human Knowledge and a Commonsensical Measure of Human Capital: A Proposal," MPRA Paper 57670, University Library of Munich, Germany.
    42. Pu Chen & Willi Semmler, 2018. "Short and Long Effects of Productivity on Unemployment," Open Economies Review, Springer, vol. 29(4), pages 853-878, September.
    43. Matteo Deleidi & Walter Paternesi Meloni & Antonella Stirati, 2020. "Tertiarization, productivity and aggregate demand: evidence-based policies for European countries," Journal of Evolutionary Economics, Springer, vol. 30(5), pages 1429-1465, November.
    44. Frey, Bruno S., 1972. "Interactions between preferences and consumption in economic development," Discussion Papers, Series I 24, University of Konstanz, Department of Economics.
    45. Matteo Deleidi & Walter Paternesi Meloni & Antonella Stirati, 2018. "Structural change, labour productivity and the Kaldor-Verdoorn law: evidence from European countries," Departmental Working Papers of Economics - University 'Roma Tre' 0239, Department of Economics - University Roma Tre.
    46. Feijó, Carmem Aparecida & Punzo, Lionello Franco & Tostes Lamonica, Marcos, 2021. "The growth trajectories of Argentina, Brazil, Chile and Mexico: a comparative view through the framework space lens," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    47. Jose Antonio Cordero, 2004. "Devaluation, Conflict Inflation and Endogenous Growth in a Small Open Economy," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 1(1), pages 3-15, Julio-Dic.
    48. López-Pueyo, Carmen & Barcenilla-Visús, Sara & Sanaú, Jaime, 2008. "International R&D spillovers and manufacturing productivity: A panel data analysis," Structural Change and Economic Dynamics, Elsevier, vol. 19(2), pages 152-172, June.
    49. Robert A. Blecker, 2022. "New advances and controversies in the framework of balance‐of‐payments‐constrained growth," Journal of Economic Surveys, Wiley Blackwell, vol. 36(2), pages 429-467, April.
    50. T. N. Srinivasan, 1995. "Long-Run Growth Theories and Empirics: Anything New?," NBER Chapters, in: Growth Theories in Light of the East Asian Experience, pages 37-70, National Bureau of Economic Research, Inc.
    51. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
    52. Jamee K. Moudud, 1999. "Finance in a Classical and Harrodian Cyclical Growth Model," Economics Working Paper Archive wp_290, Levy Economics Institute.
    53. Brecard, Dorothee & Fougeyrollas, Arnaud & Le Mouel, Pierre & Lemiale, Lionel & Zagame, Paul, 2006. "Macro-economic consequences of European research policy: Prospects of the Nemesis model in the year 2030," Research Policy, Elsevier, vol. 35(7), pages 910-924, September.
    54. Betts, Julian R., 1989. "Technological Change, Sectoral Shifts and the Distribution of Earnings: A Human Capital Model," Queen's Institute for Economic Research Discussion Papers 275217, Queen's University - Department of Economics.
    55. Paramjit Singh & Surinder Kumar, 2021. "Demographic Dividend in the Age of Neoliberal Capitalism: An Analysis of Employment and Employability in India," The Indian Journal of Labour Economics, Springer;The Indian Society of Labour Economics (ISLE), vol. 64(3), pages 595-619, September.
    56. Konstantakis, Konstantinos N. & Michaelides, Panayotis G., 2017. "Technology and Business Cycles: A Schumpeterian Investigation for the USA," MPRA Paper 80636, University Library of Munich, Germany.
    57. Ziesemer, Thomas, 2020. "Semi-endogenous growth models with domestic and foreign private and public R&D linked to VECMs with evidence for five countries," MERIT Working Papers 2020-013, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    58. Andrea Borsato & Andre Lorentz, 2022. "The Kaldor-Verdoorn Law’s at the Age of Robots and AI," Working Papers of BETA 2022-25, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    59. van Zon, Adriaan & Lontzek, Thomas S., 2008. "R&D-driven biases in energy-saving technical change: A putty-practically-clay approach," Kiel Working Papers 1474, Kiel Institute for the World Economy (IfW Kiel).
    60. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo.
    61. Edwards, Clark, 1985. "The Role of Natural Resources in Regional Agricultural Growth," 1985 Conference, August 26-September 4, 1985, Malaga, Spain 183031, International Association of Agricultural Economists.
    62. Jamee K. Moudud, 1998. "Finance and the Macroeconomic Process in a Classical Growth and Cycles Model," Economics Working Paper Archive wp_253, Levy Economics Institute.
    63. Gries, Thomas, 2018. "A New Theory of Demand-Restricted Growth," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181515, Verein für Socialpolitik / German Economic Association.
    64. Razmi, Arslan, 2012. "The Exchange Rate, Diversification, and Distribution in a Modified Ricardian Model with a Continuum of Goods," ADBI Working Papers 337, Asian Development Bank Institute.
    65. John Pawley & Ernst Juerg Weber, 2011. "Investment And Technical Progress In The G7 Countries And Australia," Economics Discussion / Working Papers 11-10, The University of Western Australia, Department of Economics.
    66. Giovanni Dosi & Mauro Sodini & Maria Virgillito, 2015. "Profit-driven and demand-driven investment growth and fluctuations in different accumulation regimes," Journal of Evolutionary Economics, Springer, vol. 25(4), pages 707-728, September.
    67. Pyatt, Graham, 1973. "Investment Decisions in Vintage Models," The Warwick Economics Research Paper Series (TWERPS) 031, University of Warwick, Department of Economics.
    68. Kurose, Kazuhiro, 2021. "Models of structural change and Kaldor’s facts: Critical survey from the Cambridge Keynesian perspective," Structural Change and Economic Dynamics, Elsevier, vol. 58(C), pages 267-277.
    69. Amavilah, Voxi Heinrich, 2014. "Knowledge = Technology + Human Capital and the Lucas and Romer Production Functions," MPRA Paper 58847, University Library of Munich, Germany.
    70. Florentina Xhelili Krasniqi & Rahmije Mustafa Topxhiu, 0. "Export and Economic Growth in the West Balkan Countries," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 20(65), pages 88-104, September.
    71. Fabrizio Antenucci & Matteo Deleidi & Walter Paternesi Meloni, 2019. "Demand and Supply-side Drivers of Labour Productivity Growth: an empirical assessment for G7 countries," Working Papers 0042, ASTRIL - Associazione Studi e Ricerche Interdisciplinari sul Lavoro.
    72. Fabrício José Missio & Frederico G. Jayme, 2012. "Structural Heterogeneity and Endogeneity of Elasticities on the Balance of Payments Constrained Growth Model," Palgrave Macmillan Books, in: Elias Soukiazis & Pedro A. Cerqueira (ed.), Models of Balance of Payments Constrained Growth, chapter 9, pages 239-267, Palgrave Macmillan.
    73. Thakur, Gogol M, 2022. "Service-led industrialization in developing economies: Some implications of technology gap dynamics," MPRA Paper 112297, University Library of Munich, Germany.
    74. John Edward King, 2016. "Nicholas Kaldor after thirty years," PSL Quarterly Review, Economia civile, vol. 69(277), pages 107-277.
    75. Pyatt, Graham, 1973. "Investment Decisions in Vintage Models," The Warwick Economics Research Paper Series (TWERPS) 033, University of Warwick, Department of Economics.

Chapters

  1. Mirrlees, J.A., 2005. "The theory of optimal taxation," Handbook of Mathematical Economics, in: K. J. Arrow & M.D. Intriligator (ed.), Handbook of Mathematical Economics, edition 2, volume 3, chapter 24, pages 1197-1249, Elsevier.

    Cited by:

    1. Aspen Gorry & Ezra Oberfield, 2012. "Optimal Taxation Over the Life Cycle," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(4), pages 551-572, October.
    2. Marek Kapicka, 2015. "Pareto Efficient Taxation with Learning by Doing," 2015 Meeting Papers 619, Society for Economic Dynamics.

  2. Peter A. Diamond & James Mirrlees, 1985. "Insurance Aspects of Pensions," NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 317-356, National Bureau of Economic Research, Inc.

    Cited by:

    1. Robert C. Merton & Zvi Bodie & Alan Marcus, 1987. "Pension Plan Integration As Insurance Against Social Security Risk," NBER Chapters, in: Issues in Pension Economics, pages 147-172, National Bureau of Economic Research, Inc.
    2. Alan L. Gustman & Olivia S. Mitchell & Thomas L. Steinmeier, 1993. "The Role of Pensions in the Labor Market," NBER Working Papers 4295, National Bureau of Economic Research, Inc.
    3. Olivia S. Mitchell, "undated". "Developments in Pensions," Pension Research Council Working Papers 98-4, Wharton School Pension Research Council, University of Pennsylvania.
    4. João Amador & Pedro G. Rodrigues, 2021. "Optimal Social Insurance: Insights from a Continuous-Time Stochastic Setup," Working Papers w202101, Banco de Portugal, Economics and Research Department.
    5. Zvi Bodie & Alan J. Marcus & Robert C. Merton, 1985. "Defined Benefit versus Defined Contribution Pension Plans: What are the Real Tradeoffs?," NBER Working Papers 1719, National Bureau of Economic Research, Inc.

  3. James A. Mirrlees, 1974. "Optimum Accumulation Under Uncertainty: the Case of Stationary Returns to Investment," International Economic Association Series, in: Jacques H. Drèze (ed.), Allocation under Uncertainty: Equilibrium and Optimality, chapter 3, pages 36-50, Palgrave Macmillan.

    Cited by:

    1. Olaf Posch, 2007. "Structural estimation of jump-diffusion processes in macroeconomics," CREATES Research Papers 2007-23, Department of Economics and Business Economics, Aarhus University.
    2. Lars J. Olson & Santanu Roy, 2006. "Theory of Stochastic Optimal Economic Growth," Springer Books, in: Rose-Anne Dana & Cuong Le Van & Tapan Mitra & Kazuo Nishimura (ed.), Handbook on Optimal Growth 1, chapter 11, pages 297-335, Springer.
    3. Mauro Baranzini, 1977. "The Effects of Interest Uncertainty in a Life-Cycle Model," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 113(IV), pages 407-423, December.

  4. N. Kaldor & J. A. Mirrlees, 1971. "A New Model of Economic Growth," Palgrave Macmillan Books, in: F. H. Hahn (ed.), Readings in the Theory of Growth, chapter 13, pages 165-183, Palgrave Macmillan.
    See citations under working paper version above.

Books

  1. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747, Decembrie.

    Cited by:

    1. X. Ruiz del Portal, 2017. "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 97-119, October.
    2. Erlend Eide Bø, 2015. "Taxation of housing. Killing several birds with one stone," Discussion Papers 829, Statistics Norway, Research Department.
    3. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
    4. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    5. Brian Bell & John Van Reenen, 2013. "Bankers and their bonuses," CEP Occasional Papers 35, Centre for Economic Performance, LSE.
    6. Carolin Fritzsche & Lucas Rohleder, 2017. "Effekte von Änderungen der Grunderwerbsteuer – Ein Überblick über die Ergebnisse internationaler Studien," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(05), pages 09-14, October.
    7. Fransham, Mark & Herbertson, Max & Pop, Mihaela & Bandeira Morais, Margarida & Lee, Neil, 2023. "Level best? The levelling up agenda and UK regional inequality," LSE Research Online Documents on Economics 117569, London School of Economics and Political Science, LSE Library.
    8. Hideyuki Kamiryo, 2014. "Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition)," Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition), Better Advances Press, Canada, edition 2, volume 2, number 01 edited by Dr. Yisheng Huang, May.
    9. Vincenzo Visco, 2014. "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 81-111.
    10. Duanjie Chen & Guillermo Perry, 2010. "Mining Taxation in Colombia," Documentos CEDE 12562, Universidad de los Andes, Facultad de Economía, CEDE.
    11. Hughes, Cathy & Sayce, Sarah & Shepherd, Edward & Wyatt, Pete, 2020. "Implementing a land value tax: Considerations on moving from theory to practice," Land Use Policy, Elsevier, vol. 94(C).
    12. Seppo Kari & Jussi Laitila, 2015. "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
    13. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    14. Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015. "Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information," Working Papers 1531, Oxford University Centre for Business Taxation.
    15. John Scott, 2013. "Redistributive Impact and Efficiency of Mexico's Fiscal System," Commitment to Equity (CEQ) Working Paper Series 08, Tulane University, Department of Economics, revised Jul 2013.
    16. Glen Loutzenhiser & Elizabeth Mann, 2021. "Liquidity issues: solutions for the asset rich, cash poor," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 651-675, September.
    17. Cremer, Helmuth & Pestieau, Pierre, 2016. "Taxing pensions," TSE Working Papers 16-629, Toulouse School of Economics (TSE).
    18. Colignatus, Thomas, 2014. "Cause and cure of the crisis," MPRA Paper 58592, University Library of Munich, Germany, revised 19 May 2010.
    19. Callan, Tim & Savage, Michael, 2013. "Tax and Taxable Capacity: Ireland in Comparative Perspective," Research Notes RN2012/4/1, Economic and Social Research Institute (ESRI).
    20. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    21. Stuart Adam & Helen Miller, 2019. "Principles and practice of taxing small business," IFS Working Papers W19/31, Institute for Fiscal Studies.
    22. Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
    23. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    24. Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
    25. Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
    26. Toshiyuki Uemura & Yoshimi Adachi & Yurie Saitoh, 2016. "Measuring The Burden Of Indirect Taxation Including Consumption Tax In Japan By Income Group," Discussion Paper Series 141, School of Economics, Kwansei Gakuin University, revised Mar 2016.
    27. Boadway, Robin & Pestieau, Pierre, 2021. "The Dubious Case for Annual Wealth Taxation," LIDAM Reprints CORE 3156, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    28. Konstantinos Angelopoulos & James R. Malley & Wei Jiang, 2011. "The distributional consequences of tax reforms under market distortions," Working Papers 2011_21, Business School - Economics, University of Glasgow.
    29. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
    30. Kathleen Andries & Martine Cools & Steve Van Uytbergen, 2017. "To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 531-559, July.
    31. International Monetary Fund, 2012. "Italy: Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform," IMF Staff Country Reports 2012/280, International Monetary Fund.
    32. Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
    33. Junichi Minagawa & Thorsten Upmann, 2018. "Optimal taxation under a consumption target," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(4), pages 663-676, April.
    34. Hilber, Christian A.L. & Lyytikäinen, Teemu, 2017. "Transfer taxes and household mobility: Distortion on the housing or labor market?," Journal of Urban Economics, Elsevier, vol. 101(C), pages 57-73.
    35. Luigi Bernardi, 2016. "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers 46, Società Italiana di Economia Pubblica.
    36. Christian Hilber & Teemu Lyytikainen, 2015. "Housing Transfer Taxes and Household Mobility: Distortion on the Housing or Labour Market?," ERSA conference papers ersa15p1491, European Regional Science Association.
    37. Stephen Daly & Helen Hughson & Glen Loutzenhiser, 2021. "Valuation for the purposes of a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 615-650, September.
    38. Paola Profeta & Simona Scabrosetti & Stanley L. Winer, 2014. "Wealth Transfer Taxation: An Empirical Investigation," Working papers 1, Società Italiana di Economia Pubblica.
    39. Farrell, Niall, 2015. "What Factors drive Inequalities in Carbon Tax Incidence? Decomposing Socioeconomic Inequalities in Carbon Tax Incidence in Ireland," Papers WP519, Economic and Social Research Institute (ESRI).
    40. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
    41. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre.
    42. Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
    43. Bernd Genser & Robert Holzmann, 2020. "Taxing German Old-age Pensions Fairly and Effciently," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 36-40, January.
    44. Panayiota Lyssiotou & Elena Savva, 2021. "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 212-247, February.
    45. Ravi Kanbur & Matti Tuomala, 2014. "Groupings and the Gains from Tagging," Working Papers 1493, Tampere University, Faculty of Management and Business, Economics.
    46. Kanbur, Ravi & Pirttilä, Jukka & Tuomala, Matti & Ylinen, Tuuli, 2015. "Optimal Taxation and Public Provision for Poverty Reduction," CEPR Discussion Papers 10754, C.E.P.R. Discussion Papers.
    47. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    48. Yuri Andrienko & Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Inequality and Top Incomes," CEPR Discussion Papers 690, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    49. Sajid M. Chaudhry & Andrew W. Mullineux & Natasha Agarwal, 2015. "Balancing the Regulation and Taxation of Banking," Books, Edward Elgar Publishing, number 16668.
    50. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    51. Büttner, Thiess, 2017. "Welfare Cost of the Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168308, Verein für Socialpolitik / German Economic Association.
    52. Geoffrey Whittington, 2015. "Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015)," Accounting and Business Research, Taylor & Francis Journals, vol. 45(4), pages 442-446, June.
    53. Balazs Egert, 2013. "The Efficiency and Equity of the Tax and Transfer System in France," William Davidson Institute Working Papers Series wp1047, William Davidson Institute at the University of Michigan.
    54. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    55. Emmanouil Platanakis & Charles Sutcliffe, 2017. "Pension Schemes, Taxation and Stakeholder Wealth: The USS Rule Changes," ICMA Centre Discussion Papers in Finance icma-dp2017-08, Henley Business School, University of Reading.
    56. Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
    57. Giovanna Messina & Marco Savegnago, 2015. "Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 5-29.
    58. Nicos Zafiris, 2018. "Diagnosing Greece'S Pathologies," Economic Affairs, Wiley Blackwell, vol. 38(2), pages 283-292, June.
    59. Robin Boadway & Pierre Pestieau, 2018. "The tenuous case for an annual wealth tax," Working Papers 2018/01, Institut d'Economia de Barcelona (IEB).
    60. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    61. Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011. "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48729, Verein für Socialpolitik / German Economic Association.
    62. Philippe Aghion & Terra Allas & Timothy Besley & John Browne & Francesco Caselli & Richard Davies & Richard Lambert & Rachel Lomax & Stephen Machin & Gianmarco I. P. Ottaviano & Christopher A. Pissari, 2017. "UK growth: a new chapter," CEP Reports 28b, Centre for Economic Performance, LSE.
    63. Peter Levell & Barra Roantree & Jonathan Shaw, 2015. "Redistribution from a lifetime perspective," IFS Working Papers W15/27, Institute for Fiscal Studies.
    64. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
    65. Paddy Carter & Alex Cobham, 2016. "Are taxes good for your health?," WIDER Working Paper Series wp-2016-171, World Institute for Development Economic Research (UNU-WIDER).
    66. Barra Roantree & Jonathan Shaw, 2018. "What a difference a day makes: inequality and the tax and benefit system from a long-run perspective," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(1), pages 23-40, March.
    67. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
    68. Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020. "The Tax Paradox and Weak Tax Neutrality," Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.
    69. David Phillips & Ross Warwick & Maya Goldman & Karolina Goraus & Gabriela Inchauste & Tom Harris & Jon Jellema, 2018. "Redistribution via VAT and Cash Transfers: An Assessment in Four Low and Middle Income Countries," Commitment to Equity (CEQ) Working Paper Series 78, Tulane University, Department of Economics.
    70. Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
    71. Grahame Dowling, 2014. "The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?," Journal of Business Ethics, Springer, vol. 124(1), pages 173-184, September.
    72. Lect. Petru-Ovidiu Mura Ph. D, 2014. "Tax Measures For Economic Recovery In Eu," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 121-130, November.
    73. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    74. Luis F. López-Calva & Nora Lustig & John Scott & Andrés Castañeda, 2013. "Gasto social, redistribución del ingreso y reducción de la pobreza en México: evolución y comparación con Argentina, Brasil y Uruguay," Commitment to Equity (CEQ) Working Paper Series 17, Tulane University, Department of Economics, revised Mar 2014.
    75. Sean Higgins & Nora Lustig, 2015. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Working Papers 363, ECINEQ, Society for the Study of Economic Inequality.
    76. International Monetary Fund, 2014. "Norway: Selected Issues," IMF Staff Country Reports 2014/260, International Monetary Fund.
    77. Coda Moscarola, Flavia & Colombino, Ugo & Figari, Francesco & Locatelli, Marilena, 2020. "Shifting taxes away from labour enhances equity and fiscal efficiency," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 367-384.
    78. n.d., 2013. "Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2013(111), pages 51-68.
    79. Shao, Xiaokuai & White, Alexander, 2021. "Outsiders, insiders and interventions in the housing market," Journal of Comparative Economics, Elsevier, vol. 49(1), pages 110-134.
    80. Daniel Borbely, 2021. "Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 265-290, June.
    81. Stefanie Stantcheva, 2017. "Optimal Taxation and Human Capital Policies over the Life Cycle," Journal of Political Economy, University of Chicago Press, vol. 125(6), pages 1931-1990.
    82. Gian Maria Tomat, 2018. "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 433-462, August.
    83. ., 2014. "The concluding panel discussion," Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 10, pages 181-188, Edward Elgar Publishing.
    84. Henrekson, Magnus & Stenkula, Mikael, 2015. "Swedish Taxation since 1862: An Overview," Working Paper Series 1052, Research Institute of Industrial Economics, revised 10 Sep 2015.
    85. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    86. Piketty, Thomas & Saez, Emmanuel, 2012. "A Theory of Optimal Capital Taxation," CEPR Discussion Papers 8946, C.E.P.R. Discussion Papers.
    87. Callan, Tim & Van de Ven, Justin, 2011. "A Framework for Pension Policy Analysis in Ireland: PENMOD, a Dynamic Simulation Model," Papers WP400, Economic and Social Research Institute (ESRI).
    88. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    89. Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
    90. Robin Boadway & Pierre Pestieau, 2022. "The Wealth Tax and the Tax Mix," Canadian Tax Journal, Canadian Tax Foundation, vol. 70(Supplemen), pages 185-208.
    91. Richters, Oliver & Siemoneit, Andreas, 2019. "Marktwirtschaft reparieren: Entwurf einer freiheitlichen, gerechten und nachhaltigen Utopie," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 213814, July.
    92. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    93. Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
    94. Buettner, Thiess & Madzharova, Boryana, 2018. "WTO membership and the shift to consumption taxes," World Development, Elsevier, vol. 108(C), pages 197-218.
    95. Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2012 4323, EcoMod.
    96. José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
    97. Norbäck, Pehr-Johan & Persson, Lars & Svensson, Roger, 2016. "Creative destruction and productive preemptive acquisitions," Journal of Business Venturing, Elsevier, vol. 31(3), pages 326-343.
    98. Callan, Tim, 2012. "Budget Perspectives 2013," Research Series, Economic and Social Research Institute (ESRI), number RS28, June.
    99. John T. Revesz, 2014. "A computational model of optimal commodity taxation," Public Finance Research Papers 4, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    100. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
    101. John Creedy, 2016. "The Optimal Threshold for GST on Imported Goods," Treasury Working Paper Series 16/01, New Zealand Treasury.
    102. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    103. Chrysovalantis Gaganis & Fotios Pasiouras & Angelos Tsaklanganos, 2013. "Taxation and Bank Efficiency: Cross-Country Evidence," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 20(2), pages 229-244, July.
    104. Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
    105. Bruno Bises & Antonio Scial?, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.
    106. Mr. Luc Eyraud, 2014. "Reforming Capital Taxation in Italy," IMF Working Papers 2014/006, International Monetary Fund.
    107. Massimiliano Ferraresi & Leonzio Rizzo, 2015. "L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 31-57.
    108. Yuri Andrienko & Patricia Apps & Ray Rees, 2016. "Optimal taxation and top incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 981-1003, December.
    109. Francesc Trillas, 2013. "Book Review of The Darwin Economy. Liberty, Competition and the Common Good," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 11(2), pages 277-281, June.
    110. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    111. Erbe, Katharina & Büttner, Thiess, 2013. "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79959, Verein für Socialpolitik / German Economic Association.
    112. Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
    113. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
    114. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
    115. Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
    116. Robin Boadway & Pierre Pestieau, 2019. "Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 546, June.
    117. Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2018. "The return to work and how it is taxed: a dynamic perspective," IFS Working Papers W18/27, Institute for Fiscal Studies.
    118. Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 479-498, June.
    119. Summers, Kate & Young, David, 2020. "Universal simplicity? The alleged simplicity of Universal Credit from administrative and claimant perspectives," LSE Research Online Documents on Economics 105032, London School of Economics and Political Science, LSE Library.
    120. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
    121. Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series 5350, CESifo.
    122. Alan J. Auerbach & Kevin Hassett, 2015. "Capital Taxation in the 21st Century," NBER Working Papers 20871, National Bureau of Economic Research, Inc.
    123. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    124. Anthony Barnes Atkinson, 2013. "Optimale Besteuerung und Spitzensteuersatz," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 101-109.
    125. Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "On the topic of the proposal aimed at reforming fiscal law by Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
    126. Kreiner, Claus Thustrup & Skov, Peer Ebbesen, 2013. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," CEPR Discussion Papers 9697, C.E.P.R. Discussion Papers.
    127. Daniel Jonas Schmidt, "undated". "Property transfer taxes, residential mobility, and welfare," Tinbergen Institute Discussion Papers 22-042/VI, Tinbergen Institute.
    128. Robin Boadway & Katherine Cuff, 2015. "Tax treatment of bequests when donor benefits are discounted," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 604-634, August.
    129. Hemmerich, Kristina & Kiesewetter, Dirk, 2012. "Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung," arqus Discussion Papers in Quantitative Tax Research 139, arqus - Arbeitskreis Quantitative Steuerlehre.
    130. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    131. Alan Peacock & George Peden, 2014. "Merging National Insurance Contributions and Income Tax: Lessons of History," Economic Affairs, Wiley Blackwell, vol. 34(1), pages 2-13, February.
    132. Cristina Cirillo & Lucia Imperioli & Marco Manzo, 2021. "The Value Added Tax Simulation Model: VATSIM-DF (II)," Working Papers wp2021-12, Ministry of Economy and Finance, Department of Finance.
    133. Advani, Arun & Summers, Andy, 2022. "Measuring and taxing top incomes and wealth," The Warwick Economics Research Paper Series (TWERPS) 1403, University of Warwick, Department of Economics.
    134. Rajiv Prabhakar, 2016. "How did the Welsh government manage to reform council tax in 2005?," Public Money & Management, Taylor & Francis Journals, vol. 36(6), pages 417-424, September.
    135. Miguel Coelho & Sebastian Dellepiane-Avellaneda & Vigyan Ratnoo, 2017. "The political economy of housing in England," New Political Economy, Taylor & Francis Journals, vol. 22(1), pages 31-60, January.
    136. Petr Janský & Jiří Šatava, 2015. "Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns [Daň z nemovitých věcí v Praze: Kvantifikace současné situace a možných změn po," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2015(4), pages 43-62.
    137. Micheál L. Collins & Gerard Hughes, 2017. "Supporting Pension Contributions Through the Tax System: Outcomes, Costs and Examining Reform," The Economic and Social Review, Economic and Social Studies, vol. 48(4), pages 489-514.
    138. Acheson, Jean & Deli, Yota & Lambert, Derek & Morgenroth, Edgar, 2017. "Income tax revenue elasticities in Ireland: an analytical approach," Research Series, Economic and Social Research Institute (ESRI), number RS59, June.
    139. Hideyuki Kamiryo, 2014. "Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition)," Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition), Better Advances Press, Canada, edition 2, volume 2, number 02 edited by Yisheng Huang, May.
    140. Callan, Tim & O'Connell, Philip J., 2012. "Analysing Pensions: Modelling and Policy Issues," Research Series, Economic and Social Research Institute (ESRI), number RS29, June.
    141. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    142. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    143. Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2013. "How taxes and welfare distort work incentives: static lifecycle and dynamic perspectives," IFS Working Papers W13/01, Institute for Fiscal Studies.
    144. Pérez Mínguez, José Antonio, 2022. "Oferta laboral en Gran Bretaña: Un enfoque colectivo [Job supply in Great Britain: A collective approach]," MPRA Paper 112743, University Library of Munich, Germany.
    145. Alessandro Petretto, 2014. "On the Theoretical Background of Cosciani?s Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 59-79.
    146. Richters, Oliver & Siemoneit, Andreas, 2017. "Fear of stagnation? A review on growth imperatives," VÖÖ Discussion Papers 6/2017, Vereinigung für Ökologische Ökonomie e.V. (VÖÖ).
    147. Muhammad Adil Rauf & Olaf Weber, 2022. "Housing Sustainability: The Effects of Speculation and Property Taxes on House Prices within and beyond the Jurisdiction," Sustainability, MDPI, vol. 14(12), pages 1-19, June.
    148. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
    149. Nathaniel Hendren, 2016. "The Policy Elasticity," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 51-89.
    150. Andy Summers, 2021. "Ways of taxing wealth: alternatives and interactions," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 485-507, September.
    151. Binh Tran-Nam & Chris Evans & Richard Krever & Philip Lignier, 2016. "Managing Tax Complexity: The State of Play after Henry," Economic Papers, The Economic Society of Australia, vol. 35(4), pages 347-358, December.
    152. Michael Carlos Best & Henrik Jacobsen Jacobsen, 2013. "Optimal Income Taxation with Career Effects of Work Effort," Working Papers 2013-9, Princeton University. Economics Department..
    153. Kamila Veselá, 2015. "Asymmetry of information, risk a decision making in the process of investing to funds of qualified investors," Ekonomika a Management, Prague University of Economics and Business, vol. 2015(3).
    154. Boris Cournède & Oliver Denk & Peter Hoeller, 2015. "Finance and Inclusive Growth," OECD Economic Policy Papers 14, OECD Publishing.
    155. Spencer Bastani & Sören Blomquist & Jukka Pirttilä, 2013. "How Should Commodities be Taxed? A Counterargument to the Recommendation in the Mirrlees Review," CESifo Working Paper Series 4240, CESifo.
    156. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
    157. Haibara Takumi, 2017. "Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach," Journal of Globalization and Development, De Gruyter, vol. 8(1), pages 1-11, June.
    158. Mirrlees, James & Adam, Stuart & Besley, Tim & Blundell, Richard & Bond, Stephen & Chote, Robert & Malcolm, Gammie & Johnson, Paul & Myles, Gareth & Poterba, James, 2012. "The Mirrlees Review: A Proposal for Systematic Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 655-683, September.
    159. Fabrizio Battisti & Orazio Campo & Fabiana Forte, 2020. "A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study," Land, MDPI, vol. 9(1), pages 1-22, January.
    160. Richters, Oliver & Siemoneit, Andreas, 2019. "Growth imperatives: Substantiating a contested concept," Structural Change and Economic Dynamics, Elsevier, vol. 51(C), pages 126-137.
    161. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
    162. Eckerstorfer, Paul & Steiner, Viktor & Wakolbinger, Florian, 2013. "Steuerreformvorschläge in der Diskussion: Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich," Discussion Papers 2013/17, Free University Berlin, School of Business & Economics.
    163. William B.P. Robson & Alexandre Laurin, 2015. "Challenges, Growth and Opportunity: A Shadow Federal Budget for 2015," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 423, April.
    164. Heyman, Fredrik & Norbäck, Pehr-Johan & Persson, Lars, 2015. "The Turnaround of Swedish Industry: Reforms, Firm Diversity and Job and Productivity Dynamics," Working Paper Series 1079, Research Institute of Industrial Economics.
    165. Peter Birch Sørensen, 2014. "Taxation and the optimal constraint on corporate debt finance," Working Papers 1427, Oxford University Centre for Business Taxation.
    166. Sajid M. Chaudhry & Andrew W Mullineux (ed.), 2014. "Taxing Banks Fairly," Books, Edward Elgar Publishing, number 15860.
    167. Wren, Maev-Ann & Connolly, Sheelah, 2016. "Challenges in Achieving Universal Healthcare in Ireland," Papers BP2017/1, Economic and Social Research Institute (ESRI).
    168. Santiago Acosta-Ormaechea & Atsuyoshi Morozumi, 2021. "The value-added tax and growth: design matters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1211-1241, October.
    169. José Manuel Castro Arango, 2015. "El concepto de dividendo en los convenios de doble imposición," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 1, number 807, March.
    170. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.
    171. Brand, Christian & Anable, Jillian & Tran, Martino, 2013. "Accelerating the transformation to a low carbon passenger transport system: The role of car purchase taxes, feebates, road taxes and scrappage incentives in the UK," Transportation Research Part A: Policy and Practice, Elsevier, vol. 49(C), pages 132-148.
    172. Julio López-Laborda & Guillermo Peña, 2016. "A new approach to financial VAT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1606, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    173. Anne-Marie Brook, 2014. "Options to Narrow New Zealand’s Saving – Investment Imbalance," Treasury Working Paper Series 14/17, New Zealand Treasury.
    174. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2021. "Efficiency and the taxation of bank profits," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 191-211, February.
    175. Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
    176. John Scott, 2014. "Redistributive Impact and Efficiency of Mexico’s Fiscal System," Public Finance Review, , vol. 42(3), pages 368-390, May.
    177. Callan, Tim & O'Dea, Cormac & Roantree, Barra & Savage, Michael, 2016. "Financial Incentives to Work: Comparing Ireland and the UK," Papers BP2017/2, Economic and Social Research Institute (ESRI).
    178. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    179. Rocco, Matteo V. & Golinucci, Nicolò & Ronco, Stefano M. & Colombo, Emanuela, 2020. "Fighting carbon leakage through consumption-based carbon emissions policies: Empirical analysis based on the World Trade Model with Bilateral Trades," Applied Energy, Elsevier, vol. 274(C).
    180. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.
    181. FitzGerald, John, 2012. "Fiscal Policy for 2013 and Beyond," Papers BP2013/1, Economic and Social Research Institute (ESRI).
    182. Essi Eerola, 2019. "Macroprudential Measures and Taxation in the Housing Markets," EconPol Policy Brief 17, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    183. Thiess Büttner, 2017. "Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(01), pages 25-28, February.
    184. Peter Birch Sørensen, 2017. "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 731-753, September.
    185. 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.
    186. Stuart Adam & Helen Miller, 2021. "The economic arguments for and against a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 457-483, September.
    187. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2011. "Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent," CESifo Working Paper Series 3368, CESifo.
    188. Carmen Bachmann & Martin Baumann & Konrad Richter, 2018. "The effects on investment incentives of an allowance for corporate equity tax system: the Belgian case as an example," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 943-965, November.
    189. Lina Zadorozhnia, 2015. "Assessment of efficiency of individual income tax privileges in Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 9, pages 29-33, September.
    190. Ernesto López-Morales & Claudia Sanhueza & Sebastián Espinoza & Felipe Ordenes & Hernán Orozco, 2019. "Rent gap formation due to public infrastructure and planning policies: An analysis of Greater Santiago, Chile, 2008–2011," Environment and Planning A, , vol. 51(7), pages 1536-1557, October.
    191. McQuinn, Kieran & O’Toole, Conor & Allen-Coghlan, Matthew & Economides, Philip, 2018. "Quarterly Economic Commentary, Winter 2018," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC, June.
    192. Joseph Teyu Chou & Chien-Hao Fu, 2022. "Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data," Journal of Family and Economic Issues, Springer, vol. 43(3), pages 433-451, September.
    193. Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
    194. Giuseppe Dallera, 2014. "Continuity and Innovations in Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 39-58.
    195. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    196. International Monetary Fund, 2016. "United Kingdom: Selected Issues," IMF Staff Country Reports 2016/058, International Monetary Fund.
    197. Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 685-708, September.
    198. Oliver Richters & Andreas Siemoneit, 2018. "The contested concept of growth imperatives: Technology and the fear of stagnation," Working Papers V-414-18, University of Oldenburg, Department of Economics, revised Nov 2018.
    199. Jack Mintz, 2022. "A Proposal for a "Big Bang" Corporate Tax Reform," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 15(7), February.
    200. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.
    201. Callan, Tim & Keane, Claire & Savage, Michael & Walsh, John R. & Timoney, Kevin, 2012. "Work Incentives: New Evidence for Ireland," Papers BP2013/3, Economic and Social Research Institute (ESRI).
    202. Wynnona Steyn & Alexius Sithole & Winile Ngobeni & Eva Muwanga-Zake & Helen Barnes & Michael Noble & David McLennan & Gemma Wright & Katrin Gasior, 2021. "Simulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018," WIDER Working Paper Series wp-2021-120, World Institute for Development Economic Research (UNU-WIDER).
    203. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
    204. John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
    205. Presiana Nenkova & Angel Angelov, 2019. "Assessing the Effects of Imposing VAT on the Services Provided by the Banking Sector – The Case of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 124-143.
    206. Robin Boadway & Motohiro Sato & Jean‐François Tremblay, 2021. "VAT and the taxation of rents," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(4), pages 601-621, August.
    207. Richard Blundell, 2014. "How responsive is the labor market to tax policy?," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-2, May.
    208. Yasser A. Al-Rawi & Mohammed Harith Imlus & Yusri Yusup & Sofri Bin Yahya, 2021. "Factors affecting vehicle exhaust emissions, driver motivations as a mediator," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 361-407, April.
    209. Michael Smart, 2012. "Departures from Neutrality in Canada's Goods and Services Tax," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(5), February.

  2. Mirrlees, James A., 2006. "Welfare, Incentives, and Taxation," OUP Catalogue, Oxford University Press, number 9780199261819, Decembrie.

    Cited by:

    1. Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
    2. Lehmus, Markku, 2011. "Labor or consumption taxes? An application with a dynamic general equilibrium model with heterogeneous agents," Economic Modelling, Elsevier, vol. 28(4), pages 1984-1992, July.
    3. Mohammed M. Saleh, 2017. "United Notation 2030 Agenda for Sustainable Development Goals: Appraisal and Prospects," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 3, September.
    4. Giovanni Antonio COSSIGA, 2019. "A World in the Balance: The Economy Towards Recession," Review of European Studies, Canadian Center of Science and Education, vol. 11(3), pages 1-50, December.
    5. Giovanni Antonio Cossiga, 2017. "Instability of Economic Systems: Signals, Asymmetric Reactions, Corrections," Studies in Media and Communication, Redfame publishing, vol. 5(2), pages 85-104, December.
    6. Vlada V. Karpova & Viktoriia F. Tyschenko & Viktoriia N. Ostapenko & Yuriy B. Ivanov, 2020. "Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(3), pages 225-243.
    7. Yigal Gerchak, 2012. "Postponed Holdback Pricing, Profit And Consumer Surplus," Asia-Pacific Journal of Operational Research (APJOR), World Scientific Publishing Co. Pte. Ltd., vol. 29(01), pages 1-8.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.