IDEAS home Printed from https://ideas.repec.org/f/c/pbr227.html
   My authors  Follow this author

Neil Bruce

(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. Bruce, Neil & Turnovsky, Stephen J, 1999. "Budget Balance, Welfare, and the Growth Rate: "Dynamic Scoring" of the Long-Run Government Budget," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 31(2), pages 162-186, May.

    Mentioned in:

    1. Buscando la curva de Laffer desesperadamente
      by admin in Nada Es Gratis on 2020-02-26 06:07:46

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Harberger, Arnold C & Bruce, Neil, 1976. "The Incidence and Efficiency Effects of Taxes on Income from Capital: A Reply," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1285-1292, December.

    Mentioned in:

    1. The Incidence and Efficiency Effects of Taxes on Income from Capital (JPE 1976) in ReplicationWiki ()
    2. "Efficiency Effects of Taxes on Income from Capital" in "In Effects of Corporation Income Tax", edited by M. Krzyzaniak (Wayne State Univ. Press 1966) in ReplicationWiki ()

Working papers

  1. Neil Bruce & Stephen J. Turnovsky, 2009. "Demography and Growth: A Unified Treatment of Overlapping Generations," Working Papers UWEC-2009-21-R, University of Washington, Department of Economics, revised Jun 2011.

    Cited by:

    1. Wong, Chi Heem & Tsui, Albert K., 2015. "Forecasting life expectancy: Evidence from a new survival function," Insurance: Mathematics and Economics, Elsevier, vol. 65(C), pages 208-226.
    2. Holger Strulik & Sebastian Vollmer, 2011. "Long-Run Trends of Human Aging and Longevity," PGDA Working Papers 7311, Program on the Global Demography of Aging.
    3. Bucci, Alberto & Carbonari, Lorenzo & Trovato, Giovanni, 2021. "Variety, Competition, And Population In Economic Growth: Theory And Empirics," Macroeconomic Dynamics, Cambridge University Press, vol. 25(5), pages 1303-1330, July.
    4. Lau, Sau-Him Paul, 2014. "Fertility and mortality changes in an overlapping-generations model with realistic demography," Economic Modelling, Elsevier, vol. 38(C), pages 512-521.
    5. Jochen Mierau & Stephen Turnovsky, 2014. "Demography, growth, and inequality," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 55(1), pages 29-68, January.
    6. Wong, Chi Heem & Tsui, Albert K, 2015. "Forecasting Life Expectancy: Evidence from a New Survival Function," CEI Working Paper Series 2015-1, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.

  2. Bruce, Neil & Ellis, Gregory M., 1993. "Environmental taxes and policies for developing countries," Policy Research Working Paper Series 1177, The World Bank.

    Cited by:

    1. Samantak Das & Dripto Mukhopadhyay & Sanjib Pohit, 2005. "Mitigating Carbon Emission through Economic Instruments : An Indian Perspective," Energy Working Papers 22132, East Asian Bureau of Economic Research.
    2. Klarl, Torben Alexander, 2015. "Urban-rural migration and congestion costs revisited: is there a triple dividend for cities in developing countries?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112829, Verein für Socialpolitik / German Economic Association.
    3. Russell, Clifford S. & Powell, Philip T., 1996. "Choosing Environmental Policy Tools: Theoretical Cautions and Practical Considerations," IDB Publications (Working Papers) 6219, Inter-American Development Bank.

  3. Bruce, N., 1992. "Why Are There Foreign Tax Credits," Discussion Papers in Economics at the University of Washington 92-08, Department of Economics at the University of Washington.

    Cited by:

    1. Devereux, Michael P & Hubbard, R Glenn, 2003. "Taxing Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(4), pages 469-487, August.
    2. Huizinga, H.P. & Nielsen, S.B., 1997. "Capital income and profit taxation with foreign ownership of firms," Other publications TiSEM b4f6a916-7f7f-4fe1-9cf0-c, Tilburg University, School of Economics and Management.
    3. John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
    4. Bo Nielsen, Soren, 1998. "On capital income tax policies under uncertainty," European Economic Review, Elsevier, vol. 42(8), pages 1553-1580, September.
    5. John Whalley, 2011. "Puzzles Over International Taxation of Cross-border Flows of Capital Income," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume II, chapter 17, Edward Elgar Publishing.

  4. Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Discussion Papers in Economics at the University of Washington 91-10a, Department of Economics at the University of Washington.

    Cited by:

    1. Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997. "The seesaw principle in international tax policy," Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August.
    2. 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".
    3. Mackie James & J. Rousslang Donald, 2000. "The Optimal Taxation of Income From International Investment: A Geometric Analysis," International Economic Journal, Taylor & Francis Journals, vol. 14(4), pages 77-86.
    4. Yong Yang, 1998. "International Taxation When Domestic Distributional Policy is Constrained," International Economic Journal, Taylor & Francis Journals, vol. 12(1), pages 75-93.

  5. Neil Bruce, 1990. "The Efficiency Effects of Discrete Tax Rate Changes Without Lump-Sum Taxes and Transfers," Working Paper 782, Economics Department, Queen's University.

    Cited by:

    1. Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
    2. 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.

  6. Neil Bruce, 1990. "Time Consistent Policy and the Structure of Taxation," Working Paper 777, Economics Department, Queen's University.

    Cited by:

    1. 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.
    2. 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.

  7. Neil Bruce, 1990. "Measuring Industrial Subsidies: Some Conceptual Issues," OECD Economics Department Working Papers 75, OECD Publishing.

    Cited by:

    1. Johansson, Nils & Krook, Joakim & Eklund, Mats, 2014. "Institutional conditions for Swedish metal production: A comparison of subsidies to metal mining and metal recycling," Resources Policy, Elsevier, vol. 41(C), pages 72-82.
    2. Bletschacher, Georg & Klodt, Henning, 1992. "Strategische Handels- und Industriepolitik: theoretische Grundlagen, Branchenanalysen und wettbewerbspolitische Implikationen," Open Access Publications from Kiel Institute for the World Economy 456, Kiel Institute for the World Economy (IfW Kiel).
    3. Ritschel, Alexander & Smestad, Greg P., 2003. "Energy subsidies in California's electricity market deregulation," Energy Policy, Elsevier, vol. 31(13), pages 1379-1391, October.

  8. Neil Bruce, 1989. "Defence Expenditures by Countries in Allied and Adversarial Relationships," Working Paper 745, Economics Department, Queen's University.

    Cited by:

    1. Garoupa, Nuno, 1997. "Optimal law enforcement and the economics of the drug market: Some comments on the Schengen Agreements," International Review of Law and Economics, Elsevier, vol. 17(4), pages 521-535, December.
    2. Jayaraman, Rajshri & Kanbur, Ravi, 1999. "International Public Goods and the Case for Foreign Aid," Working Papers 127684, Cornell University, Department of Applied Economics and Management.
    3. Gupta, Rupayan, 2010. "Changing Threat Perceptions and the Efficient Provisioning of International Security," MPRA Paper 24016, University Library of Munich, Germany.
    4. Chang, Wen-ya & Tsai, Hsueh-fang & Lai, Ching-chong, 2006. "Effects of an anticipated expansion in international public goods on public capital accumulation," Journal of Economic Dynamics and Control, Elsevier, vol. 30(12), pages 2859-2874, December.
    5. A. S. Andreou & K. E. Parsopoulos & M. N. Vrahatis & G. A. Zombanakis, 2002. "Optimal versus required defence expenditure: The case of the Greek-Turkish arms race," Defence and Peace Economics, Taylor & Francis Journals, vol. 13(4), pages 329-347.
    6. Parimal Bag & Santanu Roy, 2008. "On Sequential and Simultaneous Contributions under Incomplete Information," Departmental Working Papers 0805, Southern Methodist University, Department of Economics, revised Nov 2008.
    7. Andreou, Andreas S. & Zombanakis, George A., 2003. "Intelligent information systems for defence problems," MPRA Paper 38637, University Library of Munich, Germany.

  9. 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.

    Cited by:

    1. Paul Klein & David Domeij, 2008. "Should daycare be subsidized?," 2008 Meeting Papers 750, Society for Economic Dynamics.
    2. Blomquist, S. & Christiansen, V., 1998. "The Political Economy of Publicly Provided Private Goods," Papers 1998-14, Uppsala - Working Paper Series.
    3. Mirella Damiani & Fabrizio Pompei & Andrea Ricci, 2016. "Competitiveness and performance related pay in family firms: the case of Italy," Quaderni del Dipartimento di Economia, Finanza e Statistica 22/2016, Università di Perugia, Dipartimento Economia.
    4. Susanna B. Berkouwer & Pierre E. Biscaye & Steven L. Puller & Catherine Wolfram, 2021. "Disbursing Emergency Relief through Utilities: Evidence from Ghana," NBER Working Papers 28818, National Bureau of Economic Research, Inc.
    5. Meta Brown & John Karl Scholz & Ananth Seshadri, 2009. "A New Test of Borrowing Constraints for Education," NBER Working Papers 14879, National Bureau of Economic Research, Inc.
    6. J. Atsu Amegashie & Bazoumana Ouattara & Eric Strobl, 2007. "Moral Hazard and the Composition of Transfers: Theory with an Application to Foreign Aid," CESifo Working Paper Series 1996, CESifo.
    7. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    8. Lopez-Rodriguez, David, 2011. "The Political Economy of In-Kind Redistribution," MPRA Paper 44152, University Library of Munich, Germany, revised 2012.
    9. Bearse, P. & Glomm, G. & Janeba, E., 2000. "Why poor countries rely mostly on redistribution in-kind," Journal of Public Economics, Elsevier, vol. 75(3), pages 463-481, March.
    10. Hidrobo, Melissa & Hoddinott, John & Peterman, Amber & Margolies, Amy & Moreira, Vanessa, 2014. "Cash, food, or vouchers? Evidence from a randomized experiment in northern Ecuador," Journal of Development Economics, Elsevier, vol. 107(C), pages 144-156.
    11. Robin Boadway, 2017. "Second-Best Theory: Ageing well at Sixty," Pacific Economic Review, Wiley Blackwell, vol. 22(2), pages 249-270, May.
    12. Mr. Alex Mourmouras & Mr. Peter Rangazas, 2004. "Conditional Lending Under Altruism," IMF Working Papers 2004/100, International Monetary Fund.
    13. Stähler, Frank, 1992. "Pareto improvements by in-kind-transfers," Kiel Working Papers 541, Kiel Institute for the World Economy (IfW Kiel).
    14. Donald Cox & Oded Stark, 2007. "On the Demand for Grandchildren: Tied Transfers and the Demonstration Effect," Chapters, in: Luigino Bruni & Pier Luigi Porta (ed.), Handbook on the Economics of Happiness, chapter 18, Edward Elgar Publishing.
    15. Holford, Angus J., 2016. "Do Parents Tax Their Children? Teenage Labour Supply and Financial Support," IZA Discussion Papers 10040, Institute of Labor Economics (IZA).
    16. Fady Mansour, 2017. "Does Employment During Adolescence Reduce Adult Welfare Participation?," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 20(3), pages 199-227.
    17. Drazen, Allan & Limão, Nuno, 2003. "Government Gains from Self-Restraint: A Bargaining Theory of Inefficient Redistribution Policies," CEPR Discussion Papers 4007, C.E.P.R. Discussion Papers.
    18. Hanming Fang & Peter Norman, 2008. "Toward an Efficiency Rationale for the Public Provision of Private Goods," NBER Working Papers 13827, National Bureau of Economic Research, Inc.
    19. Stähler, Frank, 1995. "Optimal transfer policies," Kiel Working Papers 702, Kiel Institute for the World Economy (IfW Kiel).
    20. Charles F. Manski, 2010. "When consensus choice dominates individualism: Jensen's inequality and collective decisions under uncertainty," Quantitative Economics, Econometric Society, vol. 1(1), pages 187-202, July.
    21. Benoit Rapoport, 2000. "Consumption Patterns in Extended Families: the Role of Guests in African Economies," Cahiers de la Maison des Sciences Economiques bla00086, Université Panthéon-Sorbonne (Paris 1).
    22. Rebelein, Robert, 2004. "Ricardian Equivalence Survives Strategic Behavior," Vassar College Department of Economics Working Paper Series 62, Vassar College Department of Economics.
    23. Dijkstra, Bouwe R., 2007. "Samaritan versus rotten kid: Another look," Journal of Economic Behavior & Organization, Elsevier, vol. 64(1), pages 91-110, September.
    24. Benoît Rapoport, 2000. "Why Do African Households Give Hospitality to Relatives?," Post-Print halshs-03718283, HAL.
    25. 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.
    26. Duncan, Brian, 2004. "A theory of impact philanthropy," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 2159-2180, August.
    27. Batista, Catia & Silverman, Dan & Yang, Dean, 2013. "Directed Giving: Evidence from an Inter-Household Transfer Experiment," IZA Discussion Papers 7629, Institute of Labor Economics (IZA).
    28. Torsvik, Gaute, 2005. "Foreign economic aid; should donors cooperate?," Journal of Development Economics, Elsevier, vol. 77(2), pages 503-515, August.
    29. Amihai Glazer & Hiroki Kondo, 2012. "Governmental Transfers and Altruistic Private Transfers," Working Papers 111209, University of California-Irvine, Department of Economics.
    30. Katz, Eliakim & Rosenberg, Jacob, 2005. "An economic interpretation of institutional volunteering," European Journal of Political Economy, Elsevier, vol. 21(2), pages 429-443, June.
    31. Ralph Chami & Connel Fullenkamp & Samir Jahjah, 2005. "Are Immigrant Remittance Flows a Source of Capital for Development?," IMF Staff Papers, Palgrave Macmillan, vol. 52(1), pages 55-81, April.
    32. Facundo Sepulveda, 2006. "The Samaritan’s Dilemma and public health insurance," CEPR Discussion Papers 536, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    33. Axel Dreher & Roland Vaubel, 2004. "The Causes and Consequences of IMF Conditionality," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 40(3), pages 26-54, May.
    34. Kaplan, Todd R. & Ruffle, Bradley J., 2009. "In search of welfare-improving gifts," European Economic Review, Elsevier, vol. 53(4), pages 445-460, May.
    35. 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.
    36. World Bank, 2020. "Violence without Borders," World Bank Publications - Books, The World Bank Group, number 33330, December.
    37. Alan B. Krueger, 2002. "Inequality, Too Much of a Good Thing," Working Papers 845, Princeton University, Department of Economics, Industrial Relations Section..
    38. Gwosć Christoph, 2019. "Die Finanzsituation von Studierenden unter verschiedenen Institutionen der Studienfinanzierung – ein internationaler Vergleich," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 68(3), pages 278-308, December.
    39. Masakazu Kumakura & Daizo Kojima, 2018. "Japan’s Inequality and Redistribution: The Perspectives of Human Capital and Taxation/Social Insurance," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(4), pages 663-690, July.
    40. Alain Marciano, 2022. "Sado-Masochism in Buchanan's Samaritan's Dilemma. A Constitutional Perspective," Post-Print hal-03683854, HAL.
    41. Dorosh, Paul A. & Thurlow, James & Pradesha, Angga & Raihan, Selim, 2020. "Evaluating Food Policy Options in Bangladesh: Economywide Analysis Under Uncertainty," 2020 Annual Meeting, July 26-28, Kansas City, Missouri 304635, Agricultural and Applied Economics Association.
    42. Mr. Michael Keen & Mr. Paul K. Freeman & Mr. Muthukumara Mani, 2003. "Dealing with Increased Risk of Natural Disasters: Challenges and Options," IMF Working Papers 2003/197, International Monetary Fund.
    43. Gradstein, Mark, 2000. "An economic rationale for public education: The value of commitment," Journal of Monetary Economics, Elsevier, vol. 45(2), pages 463-474, April.
    44. 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.
    45. Altonji, Joseph G & Hayashi, Fumio & Kotlikoff, Laurence J, 1992. "Is the Extended Family Altruistically Linked? Direct Tests Using Micro Data," American Economic Review, American Economic Association, vol. 82(5), pages 1177-1198, December.
    46. Lopez-Rodriguez, David, 2011. "The scope of political redistribution with proportional income taxation," MPRA Paper 44150, University Library of Munich, Germany, revised 2012.
    47. Caterina Astarita & Salvador Barrios & Francesca D'Auria & Anamaria Maftei & Philipp Mohl & Matteo Salto & Marie-Luise Schmitz & Alberto Tumino & Edouard Turkisch, 2018. "Impact of fiscal policy on income distribution," Report on Public Finances in EMU, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, pages 71-131, January.
    48. John L. Solow, 1993. "Is it Really the thought that Counts?," Rationality and Society, , vol. 5(4), pages 506-517, October.
    49. Stefano Dughera & Alain Marciano, 2023. "Inside Buchanan's Samaritan's Dilemma: altruism, strategic courage and ethics of responsibility," Economics of Governance, Springer, vol. 24(2), pages 207-233, June.
    50. 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.
    51. Johan Lagerlöf, 1999. "Incomplete Information in the Samaritan's Dilemma: The Dilemma (Almost) Vanishes," CIG Working Papers FS IV 99-12, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG), revised Jun 2002.
    52. 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.
    53. Alvaro Forteza, 1999. "Transaction Costs and Overinsurance in Government Transfer Policy," Journal of Applied Economics, Universidad del CEMA, vol. 2, pages 311-335, November.
    54. Tatyana Deryugina & Barrett Kirwan, 2016. "Does The Samaritan's Dilemma Matter? Evidence From U.S. Agriculture," NBER Working Papers 22845, National Bureau of Economic Research, Inc.
    55. Maria G. Perozek, 2005. "Escaping the Samaritan's Dilemma: implications of a dynamic model of altruistic intergenerational transfers," Finance and Economics Discussion Series 2005-67, Board of Governors of the Federal Reserve System (U.S.).
    56. Kankanamge, Sumudu & Weitzenblum, Thomas, 2016. "Time-consistent unemployment insurance," TSE Working Papers 16-657, Toulouse School of Economics (TSE).
    57. Forteza, Alvaro, 2001. "Multiple equilibria in government transfer policy," European Journal of Political Economy, Elsevier, vol. 17(3), pages 531-555, September.
    58. Mulquin, Marie-Eve & Siaens, Corinne & Wodon, Quentin, 1998. "Les restaurants du coeur : pour qui et pourquoi ? [Food Aid for the Poor or Social Support? Case Study on a Belgian Social Restaurant]," MPRA Paper 10504, University Library of Munich, Germany.
    59. Richard Zeckhauser & Steve Coate & Stephen Johnson, 1992. "Robin-Hooding Rents: Exploiting the Pecuniary Effects of In-Kind Programs," NBER Working Papers 4125, National Bureau of Economic Research, Inc.
    60. 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.
    61. Che, Yeon-Koo & Gale, Ian, 2006. "Market versus Non-Market Assignment of Initial Ownership," MPRA Paper 6095, University Library of Munich, Germany, revised 30 May 2006.
    62. 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.
    63. Ethan M.J. Lieber & Lee M. Lockwood, 2013. "Costs and Benefits of In-Kind Transfers: The Case of Medicaid Home Care Benefits," Working Papers wp294, University of Michigan, Michigan Retirement Research Center.
    64. William Easterly, 2003. "Can Foreign Aid Buy Growth?," Journal of Economic Perspectives, American Economic Association, vol. 17(3), pages 23-48, Summer.
    65. Gasparini, Leonardo C. & Pinto, Santiago M., 2006. "Equality of opportunity and optimal cash and in-kind policies," Journal of Public Economics, Elsevier, vol. 90(1-2), pages 143-169, January.
    66. Amalia R. Miller & Lei Zhang, 2012. "Intergenerational Effects of Welfare Reform on Educational Attainment," Journal of Law and Economics, University of Chicago Press, vol. 55(2), pages 437-476.
    67. Giuseppe Arcangelis & Majlinda Joxhe, 2021. "Intra-household allocation with shared expenditure choices: experimental evidence from Filipino migrants," Review of Economics of the Household, Springer, vol. 19(4), pages 1245-1274, December.
    68. Jeremy Clark & Bonggeun Kim, 2006. "Paying Vs. Waiting in the Pursuit of Specific Egalitarianism," Working Papers in Economics 06/08, University of Canterbury, Department of Economics and Finance.
    69. Benoît Rapoport, 2000. "Consumption Patterns in Extended Families: the Role of Guests in African Economies," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03773432, HAL.
    70. Ravinder Rena, 2013. "Is Foreign Aid Panacea for African Problems? The Case of Namibia," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 11(3 (Fall)), pages 223-241.
    71. Adam, Christopher S. & O'Connell, Stephen A., 1998. "Aid, taxation, and development: analytical perspectives on aid effectiveness in Sub-Saharan Africa," Policy Research Working Paper Series 1885, The World Bank.
    72. Chami, Ralph & Fischer, Jeffrey H., 2000. "Do private income transfers increase labor market risk?," Economics Letters, Elsevier, vol. 69(2), pages 143-151, November.
    73. Benoît Rapoport, 2000. "Why Do African Households Give Hospitality to Relatives?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03718283, HAL.
    74. Sören Blomquist & Luca Micheletto, 2009. "Nonlinear Income Taxation And Matching Grants In A Federation With Decentralized In-Kind Transfers," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(2), pages 543-575, May.
    75. Richard Disney & Guannan Luo, 2016. "The Right to Buy public housing in Britain: a welfare analysis," IFS Working Papers W16/20, Institute for Fiscal Studies.
    76. Daniela Sonedda & Gilberto Turati, 2005. "Winners and Losers in the Italian Welfare State: A Microsimulation Analysis of Income Redistribution Considering In-Kind Transfers," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(4), pages 423-464, December.
    77. Berkouwer, Susanna & Biscaye, Pierre & Hsu, Eric & Kim, Oliver & Lee, Kenneth & Miguel, Edward & Wolfram, Catherine, 2023. "Money or Power? Choosing Covid-19 aid in Kenya," Energy Economics, Elsevier, vol. 127(PB).
    78. Clarke,Daniel Jonathan & Wren-Lewis,Liam, 2016. "Solving commitment problems in disaster risk finance," Policy Research Working Paper Series 7720, The World Bank.
    79. Sinan Unur A. & Peters Elizabeth & Messer Kent D. & Schulze William D., 2013. "Incentive Effects of Parents’ Transfers to Children: An Artefactual Field Experiment," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 73-106, April.
    80. Fred Schroyen & Gaute Torsvik, 2002. "Sticks and Carrots for the Alleviation of Long Term Poverty," CESifo Working Paper Series 659, CESifo.
    81. Ethan M. J. Lieber & Lee M. Lockwood, 2019. "Targeting with In-Kind Transfers: Evidence from Medicaid Home Care," American Economic Review, American Economic Association, vol. 109(4), pages 1461-1485, April.
    82. Andersson, Fredrik & Konrad, Kai A., 2002. "Taxation and education investment in the tertiary sector [Besteuerung und Bildungsinvestitionen im tertiären Sektor]," Discussion Papers, Research Unit: Market Processes and Governance FS IV 02-17, WZB Berlin Social Science Center.
    83. Disney, Richard & Luo, Guannan, 2017. "The Right to Buy public housing in Britain: A welfare analysis," Journal of Housing Economics, Elsevier, vol. 35(C), pages 51-68.
    84. Dalgaard, Carl-Johan, 2008. "Donor policy rules and aid effectiveness," Journal of Economic Dynamics and Control, Elsevier, vol. 32(6), pages 1895-1920, June.
    85. Janet Currie & Firouz Gahvari, 2008. "Transfers in Cash and In-Kind: Theory Meets the Data," Journal of Economic Literature, American Economic Association, vol. 46(2), pages 333-383, June.
    86. J. Amegashie & Bazoumana Ouattara & Eric Strobl, 2013. "Moral hazard and the composition of transfers: theory and evidence from cross-border transfers," Economics of Governance, Springer, vol. 14(3), pages 279-301, August.
    87. William S. Schulze & Michael H. Lubatkin & Richard N. Dino, 2002. "Altruism, agency, and the competitiveness of family firms," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 23(4-5), pages 247-259.
    88. Benoît Rapoport, 2000. "Why Do African Households Give Hospitality to Relatives?," Cahiers de la Maison des Sciences Economiques bla00112, Université Panthéon-Sorbonne (Paris 1).
    89. Benoît Rapoport, 2000. "Consumption Patterns in Extended Families: the Role of Guests in African Economies," Post-Print halshs-03773432, HAL.
    90. Johan Lagerl–f, 2004. "Efficiency-enhancing signalling in the Samaritan's dilemma," Economic Journal, Royal Economic Society, vol. 114(492), pages 55-69, January.
    91. Alain Marciano, 2014. "Exploitation, Mutual Advantage and The Myth of the Samaritan's Dilemma," ICER Working Papers 10-2014, ICER - International Centre for Economic Research.
    92. Jes Winther Hansen, 2005. "Present-Biased Individuals, Optimal Paternalism, and Transfers in Kind," EPRU Working Paper Series 05-11, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    93. Alain Marciano & Xavier Peraldi, 1997. "Le financement des infrastructures de transport dans les régions périphériques. Une approche par les choix publics," Revue Économique, Programme National Persée, vol. 48(2), pages 257-270.
    94. David C. Ribar, 2017. "Welfare and Children's Well-Being," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 50(3), pages 348-355, July.
    95. 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.
    96. Susanna B. Berkouwer & Pierre E. Biscaye & Eric Hsu & Oliver W. Kim & Kenneth Lee & Edward Miguel & Catherine Wolfram, 2021. "Money or Power? Financial Infrastructure and Optimal Policy," NBER Working Papers 29086, National Bureau of Economic Research, Inc.

  10. Robin Boadway & Neil Bruce, 1988. "Problems with Integrating Corporate and Personal Income Taxes in an Open Economy," Working Paper 735, Economics Department, Queen's University.

    Cited by:

    1. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
    2. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    3. Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo.
    4. Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
    5. Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 45-61, March.
    6. Larsen, Mona, 2005. "The Effect of the ’92-reform of the Voluntary Early Retirement Pension Program on Retirement Age – A Natural Experiment," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 168-188.
    7. Raymond L. Richman & Jesse T. Richman & Howard B. Richman, 2021. "Corporate Tax Integration in Light of Falling Corporate Tax Rates: Using the 1803 British System for Withholding Taxes on Corporate Income as a Model," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(12), pages 1-36, December.
    8. Martin Jacob & Jan Södersten, 2013. "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
    9. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    10. Roger H. Gordon, 1990. "Canada - U.S. Free Trade and Pressures for Tax Harmonization," NBER Working Papers 3327, National Bureau of Economic Research, Inc.
    11. Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
    12. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
    13. La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
    14. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
    15. Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
    16. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    17. 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.
    18. Grubert, Harry & Mutti, John, 1994. "International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 111-133, March.
    19. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
    20. Henrekson, Magnus & Sanandaji, Tino, 2015. "Owner-Level Taxes and Business Activity," Working Paper Series 1086, Research Institute of Industrial Economics, revised 19 Feb 2016.
    21. Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
    22. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    23. Boadway, Robin, 2005. "Income tax reform for a globalized world: The case for a dual income tax," Journal of Asian Economics, Elsevier, vol. 16(6), pages 910-927, December.
    24. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo.
    25. Kleven, Henrnik Jacobsen & Kreiner, Claus Thustrup, 2005. "Labor Supply Behavior and the Design of Tax and Transfer Policy," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 321-358.
    26. Peter Birch Sørensen, 2014. "Taxation of shareholder income and the cost of capital in a small open economy," Working Papers 1428, Oxford University Centre for Business Taxation.
    27. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    28. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risques de concurrence fiscale," Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
    29. Michele Bernasconi & Anna Marenzi & Laura Pagani, 2005. "Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 741-773, November.
    30. Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
    31. Reuven Avi-Yonah, "undated". "The Pitfalls of International Integration: A Comment on the Bush Proposal and Its Aftermath," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1007, University of Michigan John M. Olin Center for Law & Economics.
    32. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 279-294, June.
    33. Alowin Moes, 1999. "Effective Tax Rates on Capital in New Zealand - Changes 1972-1998," Treasury Working Paper Series 99/12, New Zealand Treasury.
    34. Andersen, Frits Møller & Karlsson, Kenneth B. & Grinderslev, Dorte & Werner, Morten & Jensen, Trine S., 2005. "Miljømodeller til ADAM," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 26-42.
    35. Sørensen, Christen, 2005. "Velfærdskommissionens analyse af finanspolitisk holdbarhed – før og nu," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 230-242.
    36. Bentzen, Jan & Smith, Valdemar, 2004. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Working Papers 04-14, University of Aarhus, Aarhus School of Business, Department of Economics.
    37. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    38. Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
    39. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
    40. Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 85-106, February.
    41. Clemens Fuest & Bernd Huber, 2000. "The Optimal Taxation of Dividends in a Small Open Economy," CESifo Working Paper Series 348, CESifo.
    42. Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
    43. Peter Birch Sørensen, 2014. "Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy," CESifo Working Paper Series 5091, CESifo.
    44. Genser, Bernd, 1990. "Do international tax relations impede a shift towards expenditure taxation?," Discussion Papers, Series II 108, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    45. 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.
    46. 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.
    47. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
    48. Sørensen, Peter Birch, 2005. "Taxation of shareholder income and the cost of capital in an open economy: theory and applications to the Nordic countries," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 433-447.
    49. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 191-210, March.
    50. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
    51. Osmundsen, P. & Hagen, K. P. & Schjelderup, G., 1998. "Internationally mobile firms and tax policy1," Journal of International Economics, Elsevier, vol. 45(1), pages 97-113, June.
    52. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
    53. Reuven Avi-Yonah, 2005. "The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(1), pages 87-95, January.
    54. Mikael Apel & Jan Södersten, 1999. "Personal Taxation and Investment Incentives in a Small Open Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 79-88, February.
    55. Casse, Thorkil, 2005. "Copenhagen Consensus eller Discontent? En kommentar til konferencen i København i maj 2004," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 299-312.
    56. Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics.
    57. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
    58. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
    59. Schulman, Craig T. & Thomas, Deborah W. & Sellers, Keith F. & Kennedy, Duane B., 1996. "Effects of Tax Integration and Capital Gains Tax on Corporate Leverage," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 31-54, March.
    60. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
    61. Gupta, Nabanita Datta & An, Mark Yuying, 2005. "The Effect of Labour Market Conditions on the Time-to-Completion of Higher Education in Denmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 81-103.
    62. Albæk, Karsten, 2005. "Om lærepladsspørgsmålet," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
    63. Anna P. Kireyenko, 2015. "Methods of investigating taxation in today’s foreign literature," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 1(2-3), pages 209-228.
    64. Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
    65. Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.
    66. Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Munich Reprints in Economics 20313, University of Munich, Department of Economics.

  11. Neil Bruce & Michael Waldman, 1986. "The Rotten-Kid Theorem Meets the Samaritan's Dilemma," UCLA Economics Working Papers 402, UCLA Department of Economics.

    Cited by:

    1. Richard Cornes & Jun-ichi Itaya & Aiko Tanaka, 2012. "Private provision of public goods between families," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(4), pages 1451-1480, October.
    2. Mylovanov, Tymofiy, 2004. "Failure to Delegate and Loss of Control," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 130, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    3. Julian Jamison, 2012. "Games with Synergistic Preferences," Games, MDPI, vol. 3(1), pages 1-15, March.
    4. Michele Tertilt, 2010. "Who Owns Children and Does it Matter?," Discussion Papers 09-003, Stanford Institute for Economic Policy Research.
    5. Cremer, Helmuth & Roeder, Kerstin, 2013. "Long-Term Care and Lazy Rotten Kids," IZA Discussion Papers 7565, Institute of Labor Economics (IZA).
    6. Assar Lindbeck & Sten Nyberg, 2006. "Raising Children to Work Hard: Altruism, Work Norms, and Social Insurance," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(4), pages 1473-1503.
    7. H. Cremer & P. Pestieau, 1998. "Delaying Inter Vivos Transmissions Under Asymmetric Information," Southern Economic Journal, John Wiley & Sons, vol. 65(2), pages 322-330, October.
    8. Dughera, Stefano & Marciano, Alain, 2022. "Altruism and Strategic Courage. Inside Buchanan's Samaritan's Dilemma," Department of Economics and Statistics Cognetti de Martiis. Working Papers 202201, University of Turin.
    9. Gale, William G. & Slemrod, Joel, 2000. "Life and Death Questions About the Estate and Gift Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 889-912, December.
    10. Ted Bergstrom & Carl Bergstrom, 2001. "Does Mother Nature Punish Rotten Kids?," Game Theory and Information 0106004, University Library of Munich, Germany.
    11. Meta Brown & John Karl Scholz & Ananth Seshadri, 2009. "A New Test of Borrowing Constraints for Education," NBER Working Papers 14879, National Bureau of Economic Research, Inc.
    12. Alma’amun, Suhaili, 2012. "Searching for Bequest Motives and Attitudes to Leaving a Bequest Among Malaysian Muslims," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 46(1), pages 73-84.
    13. Glazer, Amihai & Ranjan, Priya, 2007. "Trade protection to reduce redistribution," European Journal of Political Economy, Elsevier, vol. 23(3), pages 790-805, September.
    14. Bruce, Neil & Waldman, Michael, 1991. "Transfers in Kind: Why They Can Be Efficient and Nonpaternalistic," American Economic Review, American Economic Association, vol. 81(5), pages 1345-1351, December.
    15. Hoffmann, Sandra A. & Krupnick, Alan J. & Adamowicz, Wiktor L., 2005. "Economic Uncertainties in Valuing Reductions in Children's Environmental Health Risks," Discussion Papers 10722, Resources for the Future.
    16. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    17. Katarina Nordblom & Henry Ohlsson, 2011. "Bequests, gifts, and education: links between intergenerational transfers," Empirical Economics, Springer, vol. 40(2), pages 343-358, April.
    18. Russell Cooper & Hubert Kempf & Dan Peled, 2004. "Is it is or is it Ain't my Obligation? Regional Debt in Monetary Unions," NBER Working Papers 10239, National Bureau of Economic Research, Inc.
    19. Thomas Seegmuller, 2003. "Altruistics bequests and non-negative savings," Recherches économiques de Louvain, De Boeck Université, vol. 69(4), pages 349-369.
    20. Alger, Ingela & Weibull, Jörgen, 2007. "The Fetters of the Sib: Weber Meets Darwin," SSE/EFI Working Paper Series in Economics and Finance 682, Stockholm School of Economics.
    21. Kathleen McGarry, 2012. "Dynamic Aspects of Family Transfers," NBER Working Papers 18446, National Bureau of Economic Research, Inc.
    22. Lingxin Hao & V.Joseph Hotz & GingerZ. Jin, 2008. "Games Parents and Adolescents Play: Risky Behaviour, Parental Reputation and Strategic Transfers," Economic Journal, Royal Economic Society, vol. 118(528), pages 515-555, April.
    23. Konrad, Kai A. & Thum, Marcel, 2012. "The role of economic policy in climate change adaptation," EIB Working Papers 2012/02, European Investment Bank (EIB).
    24. Philippe Batifoulier & Nicolas Da Silva, 2014. "Medical Altruism in Mainstream Health Economics: Theoretical and Political Paradoxes," Review of Social Economy, Taylor & Francis Journals, vol. 72(3), pages 261-279, September.
    25. Alessandro Cigno, 2014. "Conflict and Cooperation within the Family, and between the State and the Family, in the Provision of Old-Age Security," CHILD Working Papers Series 22, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA.
    26. Mark D. Agee & Thomas D. Crocker, 2002. "On Techniques to Value the Impact of Environmental Hazards on Children's Health," NCEE Working Paper Series 200208, National Center for Environmental Economics, U.S. Environmental Protection Agency, revised Sep 2002.
    27. Jared Rubin, 2009. "Social Insurance, Commitment, and the Origin of Law: Interest Bans in Early Christianity," Journal of Law and Economics, University of Chicago Press, vol. 52(4), pages 761-786, November.
    28. Robert Pollak, 2003. "Gary Becker's Contributions to Family and Household Economics," Review of Economics of the Household, Springer, vol. 1(1), pages 111-141, January.
    29. Timothy Goodspeed & Andrew Haughwout, 2012. "On the optimal design of disaster insurance in a federation," Economics of Governance, Springer, vol. 13(1), pages 1-27, March.
    30. J. Atsu Amegashie, 2009. "Third-Party Intervention in Conflicts and the Indirect Samaritan's Dilemma," CESifo Working Paper Series 2695, CESifo.
    31. Chami, Ralph & Sharma, Sunil & Shim, Ilhyock, 2007. "A Model of the IMF as a Coinsurance Arrangement," Economics Discussion Papers 2007-26, Kiel Institute for the World Economy (IfW Kiel).
    32. Nyberg, Sten & Priks, Mikael, 2014. "Public Order and Private Payments: Paying for Police Services at Events," Research Papers in Economics 2014:3, Stockholm University, Department of Economics.
    33. Nhung Hong LE, 2017. "The impact of family ownership status on determinants of leverage. Empirical evidence from South East Asia," Working Papers of LaRGE Research Center 2017-09, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    34. David Altig & Steve J. Davis, 1991. "Borrowing Constraints and Two-Sided Altruism With an Application to Social Security," NBER Working Papers 3913, National Bureau of Economic Research, Inc.
    35. Mr. Ralph Chami & Connel Fullenkamp, 2002. "Trust As a Means of Improving Corporate Governance and Efficiency," IMF Working Papers 2002/033, International Monetary Fund.
    36. André Masson & Anne Gotman, 1991. "L'un transmet, l'autre hérite..," Économie et Prévision, Programme National Persée, vol. 100(4), pages 207-230.
    37. Donald Cox & Zekeriya Eser & Emmanuel Jimenez, 1996. "Motives for Private Transfers over the Life Cycle: An Analytical Framework and Evidence for Peru," Boston College Working Papers in Economics 327., Boston College Department of Economics.
    38. Kessing, Sebastian G. & Konrad, Kai A., 2005. "Union Strategy and Optimal Income Taxation," IZA Discussion Papers 1545, Institute of Labor Economics (IZA).
    39. Ivo Bischoff & Nataliya Kusa, 2015. "Policy preferences for inheritance taxation," MAGKS Papers on Economics 201531, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    40. Aoki Takaaki, 2011. "On the Implications of Two-Sided Altruism in Human Capital Based OLG Model," Asian Journal of Law and Economics, De Gruyter, vol. 2(2), pages 1-40, July.
    41. Amihai Glazer & Vesa Kanniainen & Esko Niskanen, 2001. "Bequests, Control Rights, and Cost-Benefit Analysis," CESifo Working Paper Series 576, CESifo.
    42. Shinichi Nishiyama, 2002. "Bequests, Inter Vivos Transfers, and Wealth Distribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 5(4), pages 892-931, October.
    43. Rebelein, Robert, 2004. "Ricardian Equivalence Survives Strategic Behavior," Vassar College Department of Economics Working Paper Series 62, Vassar College Department of Economics.
    44. Barnet-Verzat, Christine & Wolff, Francois-Charles, 2002. "Motives for pocket money allowance and family incentives," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 339-366, June.
    45. Cremer, Helmuth & Roeder, Kerstin, 2014. "Rotten spouses, family transfers and public goods," TSE Working Papers 14-470, Toulouse School of Economics (TSE).
    46. Amihai Glazer & Hiroki Kondo, 2012. "Governmental Transfers and Altruistic Private Transfers," Working Papers 111209, University of California-Irvine, Department of Economics.
    47. Elin Halvorsen & Thor Olav Thoresen, 2008. "Parents' Desire to Make Equal Inter Vivos Transfers," CESifo Working Paper Series 2468, CESifo.
    48. Katz, Eliakim & Rosenberg, Jacob, 2005. "An economic interpretation of institutional volunteering," European Journal of Political Economy, Elsevier, vol. 21(2), pages 429-443, June.
    49. Erlend E. Bø & Elin Halvorsen & Thor O. Thoresen, 2016. "Heterogeneity of the Carnegie Effect," Discussion Papers 853, Statistics Norway, Research Department.
    50. William G. Gale & Joel B. Slemrod, 2001. "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 205-218, Winter.
    51. Greg Kaplan, 2010. "Moving back home: insurance against labor market risk," Staff Report 449, Federal Reserve Bank of Minneapolis.
    52. O'Connell, Stephen A. & Zeldes, Stephen P., 1993. "Dynamic efficiency in the gifts economy," Journal of Monetary Economics, Elsevier, vol. 31(3), pages 363-379, June.
    53. Brishti Guha, 2012. "Grandparents as Guards: A Game Theoretic Analysis of Inheritance and Post Marital Residence in a World of Uncertain Paternity," Working Papers 37-2012, Singapore Management University, School of Economics.
    54. Barczyk, Daniel & Kredler, Matthias, 2021. "Blast from the past: The altruism model is richer than you think," Journal of Economic Theory, Elsevier, vol. 198(C).
    55. Chami, Ralph & Fullenkamp, Connel, 2002. "Trust and efficiency," Journal of Banking & Finance, Elsevier, vol. 26(9), pages 1785-1809, September.
    56. Charlene M Kalenkoski, 2002. "Parent-Child Bargaining, Parental Transfers, and the Postsecondary Education Decision," Working Papers 02-13, Center for Economic Studies, U.S. Census Bureau.
    57. Joseph G. Altonji & Fumio Hayashi & Laurence Kotlikoff, "undated". "Parental Altruism and Inter Vivos Transfers: Theory and Evidence," IPR working papers 95-22, Institute for Policy Resarch at Northwestern University.
    58. Matthias Kredler & Daniel Barczyk, 2009. "A Dynamic Model of Altruistically-Motivated Transfers," 2009 Meeting Papers 573, Society for Economic Dynamics.
    59. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    60. Shelly Lundberg & Jennifer Romich & Kwok Tsang, 2009. "Decision-making by children," Review of Economics of the Household, Springer, vol. 7(1), pages 1-30, March.
    61. Alok Kumar, 2014. "Samaritan's Dilemma, Time-Inconsistency and Foreign Aid: A Review of Theoretical Models," Department Discussion Papers 1405, Department of Economics, University of Victoria.
    62. Amihai Glazer & Hiroki Kondo, 2010. "Governmental Transfers Can Reduce a Moral Hazard Problem," Working Papers 101102, University of California-Irvine, Department of Economics.
    63. Rebelein, Robert P., 2005. "Intergenerational Strategic Behavior and Crowding Out in a General Equilibrium Model," Vassar College Department of Economics Working Paper Series 74, Vassar College Department of Economics.
    64. Alain Marciano, 2022. "Sado-Masochism in Buchanan's Samaritan's Dilemma. A Constitutional Perspective," Post-Print hal-03683854, HAL.
    65. Udo Ebert & Oskar von dem Hagen, 2000. "original papers : Altruism, redistribution and social insurance," Review of Economic Design, Springer;Society for Economic Design, vol. 5(4), pages 365-385.
    66. Kai A. Konrad, 2004. "Altruism and envy in contests: An evolutionarily stable symbiosis," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 22(3), pages 479-490, June.
    67. Ingela Alger & Jörgen W. Weibull, 2010. "Kinship, Incentives, and Evolution," American Economic Review, American Economic Association, vol. 100(4), pages 1725-1758, September.
    68. Chami, Ralph, 1996. "King Lear's dilemma: Precommitment versus the last word," Economics Letters, Elsevier, vol. 52(2), pages 171-176, August.
    69. Sung-Ha Hwang & Samuel Bowles, 2011. "Is Altruism Bad for Cooperation?," Working Papers 1114, Nam Duck-Woo Economic Research Institute, Sogang University (Former Research Institute for Market Economy).
    70. Joao Ricardo Faria & Daniel Arce, 2018. "On the Samaritan’s Dilemma, Foreign Aid, and Freedom," Economies, MDPI, vol. 6(4), pages 1-17, October.
    71. Doss, Cheryl R., 1994. "Models Of Intrahousehold Resource Allocation: Assumptions And Empirical Tests," Staff Papers 14196, University of Minnesota, Department of Applied Economics.
    72. Altonji, Joseph G & Hayashi, Fumio & Kotlikoff, Laurence J, 1992. "Is the Extended Family Altruistically Linked? Direct Tests Using Micro Data," American Economic Review, American Economic Association, vol. 82(5), pages 1177-1198, December.
    73. Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 181(2), pages 81-118, June.
    74. Lingxin Hao & V. Joseph Hotz & Ginger Zhe Jin, 2000. "Games Daughters and Parents Play: Teenage Childbearing, Parental Reputation, and Strategic Transfers," JCPR Working Papers 167, Northwestern University/University of Chicago Joint Center for Poverty Research.
    75. Anders Poulsen & Odile Poulsen, 2009. "Altruism and welfare when preferences are endogenous," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS) 09-02, School of Economics, University of East Anglia, Norwich, UK..
    76. Jere R. Behrman, 1994. "Intra-family Distribution in Developing Countries," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 33(3), pages 253-296.
    77. Daniel Barczyk & Matthias Kredler, 2013. "Online Appendix to "A Dynamic Model of Altruistically-Motivated Transfers"," Online Appendices 12-193, Review of Economic Dynamics.
    78. Stefano Dughera & Alain Marciano, 2023. "Inside Buchanan's Samaritan's Dilemma: altruism, strategic courage and ethics of responsibility," Economics of Governance, Springer, vol. 24(2), pages 207-233, June.
    79. Robert P. Rebelein, 2006. "Strategic Behavior, Debt Neutrality, and Crowding Out," Public Finance Review, , vol. 34(2), pages 148-172, March.
    80. Johan Lagerlöf, 1999. "Incomplete Information in the Samaritan's Dilemma: The Dilemma (Almost) Vanishes," CIG Working Papers FS IV 99-12, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG), revised Jun 2002.
    81. Luc Arrondel & André Masson, 2002. "Altruism, Exchange or Indirect Reciprocity: What do the Data on Family Transfers Show?," DELTA Working Papers 2002-18, DELTA (Ecole normale supérieure).
    82. Doss, Cheryl R., 1996. "Testing among models of intrahousehold resource allocation," World Development, Elsevier, vol. 24(10), pages 1597-1609, October.
    83. Alderman, H. & Chiappori, P.A. & Haddad, L., 1994. "Unitary versus Collective Models of the Household: Time to Shift the Burden of Proof?," DELTA Working Papers 94-17, DELTA (Ecole normale supérieure).
    84. Maria G. Perozek, 2005. "Escaping the Samaritan's Dilemma: implications of a dynamic model of altruistic intergenerational transfers," Finance and Economics Discussion Series 2005-67, Board of Governors of the Federal Reserve System (U.S.).
    85. Don Kenkel, 2006. "Health Behaviours Among Young People," Chapters, in: Andrew M. Jones (ed.), The Elgar Companion to Health Economics, chapter 6, Edward Elgar Publishing.
    86. Ingela Alger & Jörgen W. Weibul, 2007. "Kinship, Incentives and Evolution – revised version: Kinship, Incentives, and Evolution," Carleton Economic Papers 07-13, Carleton University, Department of Economics, revised 17 Sep 2010.
    87. Ingela Alger & Jörgen W. Weibull, 2006. "Altruism and Climate," Boston College Working Papers in Economics 643, Boston College Department of Economics.
    88. Khalil, Elias L., 2004. "What is altruism?," Journal of Economic Psychology, Elsevier, vol. 25(1), pages 97-123, February.
    89. Wolff, Francois-Charles & Laferrere, Anne, 2006. "Microeconomic models of family transfers," Handbook on the Economics of Giving, Reciprocity and Altruism, in: S. Kolm & Jean Mercier Ythier (ed.), Handbook of the Economics of Giving, Altruism and Reciprocity, edition 1, volume 1, chapter 13, pages 889-969, Elsevier.
    90. Robison, Lindon J. & Siles, Marcelo E. & Schmid, A. Allan, 2002. "Social Capital And Poverty Reduction: Toward A Mature Paradigm," Agricultural Economic Report Series 10941, Michigan State University, Department of Agricultural, Food, and Resource Economics.
    91. João Ricardo Faria & Emilson Caputo Delfino Silva, 2020. "Leadership delegation in rotten kid families," Journal of Population Economics, Springer;European Society for Population Economics, vol. 33(2), pages 441-460, April.
    92. James J. Chrisman & Jess H. Chua & Reginald A. Litz, 2004. "Comparing the Agency Costs of Family and Non–Family Firms: Conceptual Issues and Exploratory Evidence," Entrepreneurship Theory and Practice, , vol. 28(4), pages 335-354, July.
    93. Arnaud Goussebaïle & Antoine Bommier & Amélie Goerger & Jean-Philippe Nicolaï, 2023. "Altruistic Foreign Aid and Climate Change Mitigation," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 84(1), pages 219-239, January.
    94. François-Charles Wolff, 2006. "Parental transfers and the labor supply of children," Journal of Population Economics, Springer;European Society for Population Economics, vol. 19(4), pages 853-877, October.
    95. Steven Pressman, 2014. "Keynes, family allowances, and Keynesian economic policy," Review of Keynesian Economics, Edward Elgar Publishing, vol. 2(4), pages 508-526, October.
    96. Brishti Guha, 2010. "Patrilocal Exogamy as a Monitoring Mechanism : How Inheritance and Residence Patterns Co-evolve," Working Papers 09-2010, Singapore Management University, School of Economics.
    97. Deepak Lal, 1994. "Labor Market Insurance and Social Safety Nets in Developing Countries," UCLA Economics Working Papers 716, UCLA Department of Economics.
    98. 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.
    99. César Camisón & José Antonio Clemente & Sergio Camisón-Haba, 2022. "Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage," Review of Managerial Science, Springer, vol. 16(7), pages 2047-2082, October.
    100. Schoonbroodt, Alice & Tertilt, Michèle, 2014. "Property rights and efficiency in OLG models with endogenous fertility," Journal of Economic Theory, Elsevier, vol. 150(C), pages 551-582.
    101. Johan Lagerl–f, 2004. "Efficiency-enhancing signalling in the Samaritan's dilemma," Economic Journal, Royal Economic Society, vol. 114(492), pages 55-69, January.
    102. Yang, Siqiang & Ripoll, Marla, 2023. "Financial transfers from parents to adult children," Journal of Economic Behavior & Organization, Elsevier, vol. 208(C), pages 286-303.
    103. Alain Marciano, 2014. "Exploitation, Mutual Advantage and The Myth of the Samaritan's Dilemma," ICER Working Papers 10-2014, ICER - International Centre for Economic Research.
    104. Alain Marciano & Xavier Peraldi, 1997. "Le financement des infrastructures de transport dans les régions périphériques. Une approche par les choix publics," Revue Économique, Programme National Persée, vol. 48(2), pages 257-270.
    105. Man Si, 2015. "Intrafamily bargaining and love," Review of Economics of the Household, Springer, vol. 13(4), pages 771-789, December.
    106. Yang‐Ming Chang & Dennis L. Weisman, 2005. "Sibling Rivalry and Strategic Parental Transfers," Southern Economic Journal, John Wiley & Sons, vol. 71(4), pages 821-836, April.
    107. Gale, William & Slemrod, Joel, 2001. "Death Watch for the Estate Tax?," MPRA Paper 56440, University Library of Munich, Germany.
    108. Steven Pressman, 2014. "Keynes, Family allowances and Keynesian economic policy," LIS Working papers 616, LIS Cross-National Data Center in Luxembourg.
    109. Liu, Xuemei, 2010. "Will the possibility of divorce discourage marriage-specific investment?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 251-257, April.

  12. Neil Bruce & Douglas D. Purvis, 1983. "Fiscal Discipline and Rules for Controlling the Deficit: Some Unpleasant Keynesian Arithmetic," Working Paper 536, Economics Department, Queen's University.

    Cited by:

    1. T. A. Wilson, 1985. "Lessons of Resession," Canadian Journal of Economics, Canadian Economics Association, vol. 18(4), pages 693-722, November.

  13. Robin Boadway & Neil Bruce & Jack Mintz, 1982. "Taxation, Inflation and the User Cost of Capital in Canada," Working Paper 506, Economics Department, Queen's University.

    Cited by:

    1. Alan J. Auerbach, 1982. "Taxation, Corporate Financial Policy and the Cost of Capital," NBER Working Papers 1026, National Bureau of Economic Research, Inc.
    2. Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.

  14. Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Paper 461, Economics Department, Queen's University.

    Cited by:

    1. Mr. Alexander D Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 2006/259, International Monetary Fund.
    2. Quan Dong & Leonard F. S. Wang, 2021. "Profit taxation and the optimal privatisation of state holding corporations," Australian Economic Papers, Wiley Blackwell, vol. 60(3), pages 375-391, September.
    3. Deborah Knirsch, 2007. "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, vol. 1(2), pages 151-165, August.
    4. Freebairn, John & Quiggin, John, 2010. "Special Taxation of the Mining Industry," Risk and Sustainable Management Group Working Papers 151525, University of Queensland, School of Economics.
    5. Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
    6. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.
    7. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    8. Köthenbürger, Marko & Stimmelmayr, Michael, 2016. "The Efficiency Costs of Dividend Taxation with Managerial Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145649, Verein für Socialpolitik / German Economic Association.
    9. Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
    10. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
    11. Christian Keuschnigg, 1991. "The Transition to a Cash Flow Income Tax," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 127(II), pages 113-140, June.
    12. Paolo M. Panteghini, 2001. "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, vol. 14(1), pages 5-13, Spring.
    13. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series 484, CESifo.
    14. Robin Boadway & Jean-Francois Tremblay & Motohiro Sato, 2016. "Cash-flow Business Taxation Revisited: Bankruptcy, Risk Aversion And Asymmetric Information," Working Paper 1372, Economics Department, Queen's University.
    15. Larsen, Mona, 2005. "The Effect of the ’92-reform of the Voluntary Early Retirement Pension Program on Retirement Age – A Natural Experiment," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 168-188.
    16. Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
    17. Francesco Menoncin & Paolo M. Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers 0806, University of Brescia, Department of Economics.
    18. Savina Princen, 2012. "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series 3713, CESifo.
    19. 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.
    20. Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
    21. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020. "The tax burden on mobile network operators in Africa," Working Papers hal-03109370, HAL.
    22. David F. Bradford, 1998. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," NBER Working Papers 6465, National Bureau of Economic Research, Inc.
    23. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
    24. Maria Teresa Alvarez-Martinez & Salvador Barrios & Diego d'Andria & María Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2017. "Modelling corporate tax reform in the EU: New simulations with the CORTAX model," EcoMod2017 10307, EcoMod.
    25. Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
    26. 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.
    27. Shafik Hebous, 2023. "Has the Time Come for Excess Profit Taxes?," EconPol Policy Brief 49, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    28. 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).
    29. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
    30. Simona Balzano & Filippo Oropallo & Valentino Parisi, 2011. "On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 14-26.
    31. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    32. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
    33. Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
    34. La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
    35. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
    36. Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.
    37. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
    38. Panteghini, Paolo M., 2006. "S-based taxation under default risk," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1923-1937, November.
    39. Ghiselli Ricci, Roberto & Magni, Carlo Alberto, 2009. "Axiomatization of residual income and generation of financial securities," MPRA Paper 14438, University Library of Munich, Germany.
    40. Caren Sureth, 2002. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach," German Economic Review, Verein für Socialpolitik, vol. 3(2), pages 185-221, May.
    41. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    42. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
    43. Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
    44. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    45. 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.
    46. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    47. Mintz, Jack M & Seade, Jesus, 1991. "Cash Flow or Income? The Choice of Base for Company Taxation," The World Bank Research Observer, World Bank, vol. 6(2), pages 177-190, July.
    48. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
    49. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    50. 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.
    51. Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
    52. Paolo Panteghini, 2001. "On Corporate Tax Asymmetries and Neutrality," German Economic Review, Verein für Socialpolitik, vol. 2(3), pages 269-286, August.
    53. Deborah Knirsch, 2006. "Is a Detailed Tax Planning for Investment Decisions Worthwhile? Evidence From Germany," EcoMod2006 272100044, EcoMod.
    54. Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
    55. Alan J. Auerbach, 2006. "The Future of Capital Income Taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
    56. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    57. Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
    58. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    59. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
    60. Genser, Bernd, 2001. "Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?," CoFE Discussion Papers 01/09, University of Konstanz, Center of Finance and Econometrics (CoFE).
    61. O. Yul Kwon, 1983. "Neutral Taxation and Provincial Mineral Royalties: The Manitoba Metallic Minerals and Saskatchewan Uranium Royalties," Canadian Public Policy, University of Toronto Press, vol. 9(2), pages 189-199, June.
    62. Rota-Graziosi, Gregoire & Sawadogo, Fayçal, 2022. "The tax burden on mobile network operators in Africa," Telecommunications Policy, Elsevier, vol. 46(5).
    63. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
    64. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
    65. 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.
    66. 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.
    67. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    68. Charles E. McLure & George R. Zodrow, 2007. "Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    69. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo.
    70. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    71. 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.
    72. Federici, Daniela & Parisi, Valentino, 2012. "Corporate taxation and exports," MPRA Paper 41012, University Library of Munich, Germany.
    73. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    74. 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.
    75. Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
    76. Larry Kreiser & Julsuchada Sirisom & Hope Ashiabor & Janet E. Milne (ed.), 2011. "Environmental Taxation in China and Asia-Pacific," Books, Edward Elgar Publishing, number 14608.
    77. 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.
    78. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    79. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
    80. Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
    81. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    82. Marcel Gérard & Christian Valenduc, 2007. "La politique fiscale sous contraintes," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 173-192.
    83. Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo.
    84. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
    85. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    86. Kleven, Henrnik Jacobsen & Kreiner, Claus Thustrup, 2005. "Labor Supply Behavior and the Design of Tax and Transfer Policy," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 321-358.
    87. Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
    88. Carlo Alberto, Magni, 2008. "Splitting Up Value: A Critical Review of Residual Income Theories," MPRA Paper 10506, University Library of Munich, Germany.
    89. Knirsch, Deborah & Niemann, Rainer, 2007. "Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union," arqus Discussion Papers in Quantitative Tax Research 34, arqus - Arbeitskreis Quantitative Steuerlehre.
    90. Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
    91. 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.
    92. 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.
    93. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
    94. Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
    95. Robin Boadway, 2011. "Rethinking Tax-Transfer Policy for 21st Century Canada," New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, in: Fred Gorbet & Andrew Sharpe (ed.),New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, pages 163-204, Centre for the Study of Living Standards.
    96. Ross Garnaut & Craig Emerson & Reuben Finighan & Stephen Anthony, 2020. "Replacing Corporate Income Tax with a Cash Flow Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 53(4), pages 463-481, December.
    97. Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.
    98. Schneider, Georg & Sureth, Caren, 2010. "The impact of profit taxation on capitalized investment with options to delay and divest," arqus Discussion Papers in Quantitative Tax Research 97, arqus - Arbeitskreis Quantitative Steuerlehre.
    99. Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series 5350, CESifo.
    100. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    101. Ongena, Steven & Célérier, Claire & Kick, Thomas, 2017. "Changes in the Cost of Bank Equity and the Supply of Bank Credit," CEPR Discussion Papers 12172, C.E.P.R. Discussion Papers.
    102. Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
    103. Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008. "Taxing Corporate Income," NBER Working Papers 14494, National Bureau of Economic Research, Inc.
    104. Franz W. Wagner, 2015. "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, vol. 67(4), pages 522-548, December.
    105. Sijbren Cnossen, 2014. "What kind of Corporation Tax Regime?," CESifo Working Paper Series 5108, CESifo.
    106. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    107. Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
    108. Olivier Colot & Melanie Croquet & Loredana Cultrera, 2015. "The Impact of Venture Capital on the Financial Structure of Belgian SMEs," Business and Management Research, Business and Management Research, Sciedu Press, vol. 4(3), pages 65-76, September.
    109. Rainer Niemann & Caren Sureth, 2002. "Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory," CESifo Working Paper Series 709, CESifo.
    110. 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.
    111. Paolo M. Panteghini, 2005. "Asymmetric Taxation under Incremental and Sequential Investment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(5), pages 761-779, December.
    112. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    113. Andersen, Frits Møller & Karlsson, Kenneth B. & Grinderslev, Dorte & Werner, Morten & Jensen, Trine S., 2005. "Miljømodeller til ADAM," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 26-42.
    114. Sørensen, Christen, 2005. "Velfærdskommissionens analyse af finanspolitisk holdbarhed – før og nu," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 230-242.
    115. Robin Boadway & Neil Bruce, 1992. "Pressures for the Harmonization of Income Taxation between Canada and the United States," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 25-74, National Bureau of Economic Research, Inc.
    116. Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
    117. Bentzen, Jan & Smith, Valdemar, 2004. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Working Papers 04-14, University of Aarhus, Aarhus School of Business, Department of Economics.
    118. Manfred Rose & Daniel Zöller, 2012. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 214-238, August.
    119. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Taxing Royalty Payments," Discussion Papers 2016/16, Norwegian School of Economics, Department of Business and Management Science.
    120. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    121. Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
    122. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    123. Dominik von Hagen & Oliver Hahn & Fabian Nicolas Pönnighaus, 2017. "Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? [Do German corporations use Belgium as a financing location?]," Schmalenbach Journal of Business Research, Springer, vol. 69(4), pages 441-475, November.
    124. Vesa Kanniainen & Paolo M. Panteghini, 2013. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(2), pages 167-193, June.
    125. Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
    126. Paolo M. Panteghini, 2003. "A dynamic measure of the effective tax rate," Economics Bulletin, AccessEcon, vol. 8(15), pages 1-7.
    127. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," CERDI Working papers hal-03118496, HAL.
    128. Paolo Panteghini, 2004. "Wide vs. Narrow Tax Bases under Optimal Investment Timing," CESifo Working Paper Series 1246, CESifo.
    129. 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.
    130. Sørensen, Peter Birch, 2005. "Taxation of shareholder income and the cost of capital in an open economy: theory and applications to the Nordic countries," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 433-447.
    131. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
    132. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo.
    133. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
    134. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
    135. Rose Manfred, 2018. "Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(3), pages 308-331, November.
    136. Paolo M. Panteghini, 2004. "Neutrality Properties of Firm Taxation under Default Risk," Economics Bulletin, AccessEcon, vol. 8(4), pages 1-7.
    137. 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.
    138. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
    139. Casse, Thorkil, 2005. "Copenhagen Consensus eller Discontent? En kommentar til konferencen i København i maj 2004," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 299-312.
    140. Toshiyuki Uemura, 2023. "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series 257, School of Economics, Kwansei Gakuin University.
    141. Meki, Muhammad, 2023. "Levelling the debt–equity playing field: Evidence from Belgium," European Economic Review, Elsevier, vol. 151(C).
    142. Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.
    143. Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.
    144. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
    145. Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
    146. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-248, May.
    147. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
    148. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    149. Portal, Márcio Telles & Laureano, Luis, 2017. "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, vol. 42(C), pages 480-495.
    150. Sunnevag, Kjell J., 2000. "Designing auctions for offshore petroleum lease allocation," Resources Policy, Elsevier, vol. 26(1), pages 3-16, March.
    151. Fehr, Hans & Wiegard, Wolfgang, 1998. "Effizienz- und Verteilungswirkungen einer zinsbereinigten Einkommen- und Gewinnsteuer," Tübinger Diskussionsbeiträge 124, University of Tübingen, School of Business and Economics.
    152. 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.
    153. Gupta, Nabanita Datta & An, Mark Yuying, 2005. "The Effect of Labour Market Conditions on the Time-to-Completion of Higher Education in Denmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 81-103.
    154. Sunnevag, Kjell J., 2002. "Auctions combined with ex post taxation--expected revenue when three parties want a piece of the cake," Resources Policy, Elsevier, vol. 28(1-2), pages 49-59.
    155. 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.
    156. Paolo M. Panteghini, 2000. "Tax Evasion and Entrepreneurial Flexibility," Public Finance Review, , vol. 28(3), pages 199-209, May.
    157. Dave Goyvaerts & Annelies Roggeman, 2020. "The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium," De Economist, Springer, vol. 168(1), pages 23-51, March.
    158. Lammersen, Lothar, 2002. "Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity," ZEW Discussion Papers 02-47, ZEW - Leibniz Centre for European Economic Research.
    159. Albæk, Karsten, 2005. "Om lærepladsspørgsmålet," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
    160. Niemann, Rainer & Kastner, Christoph, 2008. "Wie streitanfällig ist das österreichische Steuerrecht? Eine empirische Untersuchung der Urteile des österreichischen Verwaltungsgerichtshofs nach Bemessungsgrundlagen-, Zeit- und Tarifeffekten," arqus Discussion Papers in Quantitative Tax Research 40, arqus - Arbeitskreis Quantitative Steuerlehre.
    161. Bond, Stephen R. & Devereux, Michael P., 2003. "Generalised R-based and S-based taxes under uncertainty," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
    162. Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
    163. Geert Campenhout & Tom Caneghem, 2013. "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, vol. 40(2), pages 351-373, February.
    164. 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.
    165. 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).
    166. Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.
    167. Paul J. Burke, 2023. "On the way out: Government revenues from fossil fuels in Australia," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 67(1), pages 1-17, January.
    168. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.

  15. Neil Bruce & Douglas D. Purvis, 1982. "The Specification and Influence of Goods and Factor Markets in Open Economy Macroeconomic Models," Working Paper 499, Economics Department, Queen's University.

    Cited by:

    1. Philippe Aghion & Philippe Bacchetta & Abhijit Banerjee, 2000. "Capital Markets and the Instability of Open Economies," Working Papers 99.01 update, Swiss National Bank, Study Center Gerzensee.
    2. Torben Andersen & Niels Hansen, 1995. "Price adjustment in open economies," Open Economies Review, Springer, vol. 6(4), pages 303-321, October.
    3. Panagiotis Liargovas, 1999. "An Assessment of Real Exchange Rate Movements in the Transition Economies of Central and Eastern Europe," Post-Communist Economies, Taylor & Francis Journals, vol. 11(3), pages 299-318.
    4. Dr Anthony J. Makin & Alexander Robson, 2002. "The Welfare Cost Of Capital Immobility And Capital Controls," Discussion Papers Series 318, School of Economics, University of Queensland, Australia.
    5. Nikolina Kosteletou & Panagiotis Liargovas, 2000. "Foreign Direct Investment and Real Exchange Rate Interlinkages," Open Economies Review, Springer, vol. 11(2), pages 135-148, April.
    6. Zervoyianni, Athina, 1996. "Product-market openness and dynamic responses to exogenous shocks and policies in a two-country, two-goods model," International Review of Economics & Finance, Elsevier, vol. 5(3), pages 269-290.
    7. Davis, George K. & Miller, Norman C., 1996. "Exchange rate mean reversion from real shocks within an intertemporal equilibrium model," Journal of International Money and Finance, Elsevier, vol. 15(6), pages 947-967, December.
    8. Ozawa Terutomo & Van den Berg Hendrik & Lewer Joshua J. & Krol Robert & Makin Anthony J., 2001. "Global Economy Quarterly, Issue 1," Global Economy Journal, De Gruyter, vol. 2(1), pages 1-109, December.
    9. Bjørnstad, Roger & Kalstad, Kjartan Øren, 2010. "Increased price markup from union coordination: OECD panel evidence," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 4, pages 1-37.
    10. Sebastian Edwards & Alejandra Cox Edwards, 1990. "Labor Market Distortions and Structural Adjustments in Developing Countries," NBER Working Papers 3346, National Bureau of Economic Research, Inc.
    11. Jyh-Lin Wu, 1994. "Fiscal announcements and real exchange rate dynamics," Open Economies Review, Springer, vol. 5(2), pages 177-190, March.
    12. Torben M. Andersen & Allan Sørensen, 2013. "Product market integration, tax distortions and public sector size," Economics Working Papers 2013-28, Department of Economics and Business Economics, Aarhus University.
    13. Torben M. Andersen & Allan Sørensen, 2012. "Globalization, Tax Distortions, and Public‐Sector Retrenchment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 409-439, June.
    14. Smith, Peter N., 2000. "Output price determination and the business cycle," Economic Modelling, Elsevier, vol. 17(1), pages 49-69, January.
    15. A J Makin, 2005. "A Monetary Model of Exchange Rate and Balance of Payments Adjustment," Economic Issues Journal Articles, Economic Issues, vol. 10(1), pages 25-36, March.
    16. H. Molana & T. Moutos, 1992. "Returns to scale, imperfect competition and aggregate demand and trade policy effects in a two-country model," Open Economies Review, Springer, vol. 3(3), pages 271-295, October.
    17. Makin, Anthony J., 1998. "A dependent economy model of public expenditure and the exchange rate," International Review of Economics & Finance, Elsevier, vol. 7(4), pages 453-463.
    18. Viaene, J.-M., 1991. "Real Effects of the 1992 Financial Deregulation," Papers 500, Stockholm - International Economic Studies.
    19. Moschos, D. & Stournaras, Y., 1998. "Domestic and foreign price links in an aggregate supply framework: The case of Greece," Journal of Development Economics, Elsevier, vol. 56(1), pages 141-157, June.

  16. Robin Boadway & Neil Bruce & Jack Mintz, 1981. "Corporate Taxation and the Cost of Holding Inventories," Working Paper 442, Economics Department, Queen's University.

    Cited by:

    1. Grady, Patrick, 1984. "Indexation and the Taxation of Business and Investment Income," MPRA Paper 21899, University Library of Munich, Germany.
    2. Kenneth McKenzie & Jack Mintz & Kimberly Scharf, 1997. "Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 337-359, July.
    3. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
    4. Guttorm Schjelderup, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," CESifo Working Paper Series 5590, CESifo.
    5. Jack Mintz, 2010. "Measuring Effective Tax Rates For Oil and Gas in Canada," SPP Technical Papers, The School of Public Policy, University of Calgary, March.
    6. Kenneth McKenzie & Jack Mintz, 1992. "Tax Effects on the Cost of Capital," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 189-216, National Bureau of Economic Research, Inc.

  17. Neil Bruce & Richard Harris, 1981. "Cost-Benefit Criteria and the Compensation Principle in Evaluating Small Projects," Working Paper 437, Economics Department, Queen's University.

    Cited by:

    1. 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.
    2. Pizer, William A. & Kopp, Raymond J., 2003. "Calculating the Costs of Environmental Regulation," Discussion Papers 10762, Resources for the Future.
    3. 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.
    4. Chris Jones, 2005. "Why the Marginal Social Cost of Funds is not the Shadow Value of Government Revenue," ANU Working Papers in Economics and Econometrics 2005-449, Australian National University, College of Business and Economics, School of Economics.
    5. Kono, Tatsuhito & Kishi, Akio, 2018. "What is an appropriate welfare measure for efficiency of local public policies inducing migration?," Mathematical Social Sciences, Elsevier, vol. 91(C), pages 25-35.
    6. Venkatachalam, L., 2008. "Behavioral economics for environmental policy," Ecological Economics, Elsevier, vol. 67(4), pages 640-645, November.

Articles

  1. Bruce, Neil & Turnovsky, Stephen J., 2013. "Demography And Growth: A Unified Treatment Of Overlapping Generations," Macroeconomic Dynamics, Cambridge University Press, vol. 17(8), pages 1605-1637, December.
    See citations under working paper version above.
  2. Bruce, Neil & Turnovsky, Stephen J., 2013. "Social security, growth, and welfare in overlapping generations economies with or without annuities," Journal of Public Economics, Elsevier, vol. 101(C), pages 12-24.

    Cited by:

    1. Kojun Hamada & Akihiko Kaneko & Mitsuyoshi Yanagihara, 2017. "The transfer paradox in a pay-as-you-go pension system," International Economics and Economic Policy, Springer, vol. 14(2), pages 221-238, April.
    2. Oliwia Komada & Krzysztof Makarski & Joanna Tyrowicz, 2017. "Welfare effects of fiscal policy in reforming the pension system," GRAPE Working Papers 11, GRAPE Group for Research in Applied Economics.
    3. Mingyong Hong & Ji Wang & Mengjie Tian, 2022. "Rural Social Security, Precautionary Savings, and the Upgrading of Rural Residents’ Consumption Structure in China," Sustainability, MDPI, vol. 14(19), pages 1-17, September.
    4. Angelos Angelopoulos & George Economides & George Liontos & Apostolis Philippopoulos & Stelios Sakkas, 2022. "Public Redistributive Policies in General Equilibrium: an application to Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 177, Hellenic Observatory, LSE.
    5. Mark C. Kelly, 2022. "Growth and Welfare Implications of Mortality Differentials in Unfunded Social Security Systems," Public Finance Review, , vol. 50(2), pages 206-235, March.
    6. Heijdra, Ben J. & Mierau, Jochen O. & Trimborn, Timo, 2017. "Stimulating annuity markets," Journal of Pension Economics and Finance, Cambridge University Press, vol. 16(4), pages 554-583, October.
    7. Schönfelder, Bruno & Wild, Frank, 2013. "Volkswirtschaftliche Wirkungen der Alterungsrückstellungen in der Privaten Kranken- und Pflegeversicherung," WIP-Analysen August 2013, WIP – Wissenschaftliches Institut der PKV.
    8. Siew Ling Yew & Jie Zhang, 2018. "Health spending, savings and fertility in a lifecycle-dynastic model with longevity externalities," Canadian Journal of Economics, Canadian Economics Association, vol. 51(1), pages 186-215, February.
    9. George Economides & Apostolis Philippopoulos & Stylianos Sakkas, 2021. "Redistributive policies in general equilibrium," JRC Working Papers on Territorial Modelling and Analysis 2021-08, Joint Research Centre.
    10. Kojun Hamada & Akihiko Kaneko & Mitsuyoshi Yanagihara, 2024. "Impact of PAYG pensions on country welfare through capital accumulation," International Economics and Economic Policy, Springer, vol. 21(1), pages 207-226, February.
    11. George Economides & Hyun Park & Apostolis Philippopoulos & Stelios Sakkas, 2015. "On the Composition of Public Spending and Taxes," CESifo Working Paper Series 5510, CESifo.
    12. Andrews Doeh Agblobi & Anthony Kofi Osei-Fosu & Hadrat Yusif, 2020. "Poverty Response to the Household Type of Elderly and Old-Age Pension," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(4), pages 1-20, December.
    13. David de la Croix, 2015. "Did Longer Lives Buy Economic Growth? From Malthus to Lucas and Ben-Porath," LIDAM Discussion Papers IRES 2015012, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    14. COMANICIU Carmen, 2017. "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(5), pages 22-34, December.
    15. Joanna Tyrowicz & Krzysztof Makarski & Artur Rutkowski, 2020. "Fiscal incentives to pension savings – are they efficient?," Working Paper series 20-06, Rimini Centre for Economic Analysis.
    16. Huiru Zhao & Sen Guo & Qi Zhang & Chunjie Li, 2014. "Social Welfare Evaluation of Electric Universal Service in China: From the Perspective of Sustainability," Sustainability, MDPI, vol. 6(8), pages 1-17, August.
    17. Turnovsky, Stephen J., 2019. "Demographic structures, savings, and international capital flows," Journal of International Money and Finance, Elsevier, vol. 98(C), pages 1-1.
    18. Makarski, Krzysztof & Tyrowicz, Joanna & Komada, Oliwia, 2021. "Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security," IZA Discussion Papers 14805, Institute of Labor Economics (IZA).
    19. Bahnsen, Lewe & Fetzer, Stefan & Franke, Fabian & Hagist, Christian, 2020. "Gone with the windfall – Germany's Second LTC Strengthening Act and its intergenerational implications," The Journal of the Economics of Ageing, Elsevier, vol. 17(C).
    20. Lei He & Zhengqi Wang, 2023. "The interaction effects of rising life expectancy and the public pension burden on aggregate savings and economic growth," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 22(2), pages 229-250, May.
    21. James Staveley-O'Carroll & Olena Staveley-O'Carroll, 2019. "International Welfare Spillovers of National Pension Schemes," Working Papers 1903, College of the Holy Cross, Department of Economics.
    22. Tyrowicz, Joanna, 2020. "Are incentivized old-age savings schemes effective under incomplete rationality?," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224526, Verein für Socialpolitik / German Economic Association.
    23. Jochen Mierau & Stephen Turnovsky, 2014. "Capital accumulation and the sources of demographic change," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(3), pages 857-894, July.
    24. Staveley-O’Carroll James & Staveley-O’Carroll Olena M., 2021. "International Welfare Spillovers of National Pension Schemes," The B.E. Journal of Macroeconomics, De Gruyter, vol. 21(1), pages 363-397, January.
    25. Toshiki Tamai, 2023. "Social security, economic growth, and social welfare in an overlapping generation model with idiosyncratic TFP shock and heterogeneous workers," Journal of Population Economics, Springer;European Society for Population Economics, vol. 36(3), pages 1829-1862, July.

  3. Bruce, Neil & Turnovsky, Stephen J, 1999. "Budget Balance, Welfare, and the Growth Rate: "Dynamic Scoring" of the Long-Run Government Budget," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 31(2), pages 162-186, May.

    Cited by:

    1. Piergallini, Alessandro, 2020. "Is Fiscal Austerity Really Self-Defeating?," MPRA Paper 112071, University Library of Munich, Germany.
    2. van Oudheusden, P., 2010. "Fiscal Policy Reforms and Dynamic Laffer Effects," Discussion Paper 2010-15, Tilburg University, Center for Economic Research.
    3. Xiaoshan Chen & Campbell Leith & Matta Ricci, 2018. "Debt Sustainability and Welfare along an Optimal Laffer Curve," Working Papers 2018_01, Business School - Economics, University of Glasgow.
    4. Stephen Turnovsky, 2000. "The Transitional Dynamics of Fiscal Policy: Long-run Capital Accumulation and Growth," Working Papers 0018, University of Washington, Department of Economics.
    5. Maebayashi, Noritaka & Hori, Takeo & Futagami, Koichi, 2017. "Dynamic Analysis Of Reductions In Public Debt In An Endogenous Growth Model With Public Capital," Macroeconomic Dynamics, Cambridge University Press, vol. 21(6), pages 1454-1483, September.
    6. Ingrid Ott & Stephen Turnovsky, 2005. "Excludable and Non-Excludable Public Inputs: Consequences for Economic Growth," CESifo Working Paper Series 1423, CESifo.
    7. Marcelo Bianconi & Walter H. Fisher, 2003. "Intertemporal Budget Policies and Macroeconomic Adjustment in a Small Open Economy," Discussion Papers Series, Department of Economics, Tufts University 0312, Department of Economics, Tufts University.
    8. Lin, Boqiang & Jia, Zhijie, 2019. "Tax rate, government revenue and economic performance: A perspective of Laffer curve," China Economic Review, Elsevier, vol. 56(C), pages 1-1.
    9. M Saifur Rahman, 2008. "Should Dynamic Scoring be done with Heterogeneous Agent-Based Models? Challenging the Conventional Wisdom," CAEPR Working Papers 2008-023, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    10. Burkhard Heer & Vito Polito & Michael Wickens & Michael R. Wickens, 2018. "Population Aging, Social Security and Fiscal Limits," CESifo Working Paper Series 7121, CESifo.
    11. Kosempel, Stephen, 2004. "Finite lifetimes and government spending in an endogenous growth model," Journal of Economics and Business, Elsevier, vol. 56(3), pages 197-210.
    12. Fredriksson, Anders, 2007. "Compositional and dynamic Laffer effects in models with constant returns to scale," Research Papers in Economics 2007:2, Stockholm University, Department of Economics, revised 21 Apr 2004.
    13. Uhlig, Harald & Trabandt, Mathias, 2006. "How Far Are We From the Slippery Slope? The Laffer Curve Revisited," CEPR Discussion Papers 5657, C.E.P.R. Discussion Papers.
    14. Ching-chong Lai & Jhy-yuan Shieh & Wen-Ya Chang, 2002. "Endogenous Growth and Defense Expenditures: A New Explanation of the Benoit Hypothesis," Defence and Peace Economics, Taylor & Francis Journals, vol. 13(3), pages 179-186.
    15. Sugata Ghosh & Udayan Roy, 2004. "Fiscal policy, long‐run growth, and welfare in a stock‐flow model of public goods," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 37(3), pages 742-756, August.
    16. Alejandro Cunat & Szabolcs Deak & Marco Maffezzoli, 2022. "Tax Cuts in Open Economies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 45, pages 83-108, July.
    17. Aliyu Alhaji Jibrilla, 2016. "Fiscal sustainability in the presence of structural breaks: Does overconfidence on resource exports hurt government’s ability to finance debt? Evidence from Nigeria," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1170317-117, December.
    18. Strulik, Holger & Trimborn, Timo, 2010. "Laffer Strikes Again: Dynamic Scoring of Capital Taxes," Hannover Economic Papers (HEP) dp-454, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    19. Valeria De Bonis, 2023. "The debt to wealth ratio vs the debt to GDP ratio as an indicator of financial stability," Public Finance Research Papers 57, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    20. Scrimgeour, Dean, 2010. "Dynamic Scoring in a Romer-style Economy," Working Papers 2010-02, Department of Economics, Colgate University.
    21. Gomez, Manuel A., 2007. "Optimal tax structure in a two-sector model of endogenous growth," Journal of Macroeconomics, Elsevier, vol. 29(2), pages 305-325, June.
    22. Koichi Futagami & Takeo Hori & Ryoji Ohdoi, 2010. "Debt Policy and Economic Growth in a Small Open Economy Model with Productive Government Spending," Working Papers id:2502, eSocialSciences.
    23. Kunihiko Konishi, 2013. "Public Research Spending in an Endogenous Growth Model," Discussion Papers in Economics and Business 13-26, Osaka University, Graduate School of Economics.
    24. Joydeb Sasmal & Ritwik Sasmal, 2017. "Government Spending With Public Debt, Economic Growth And Fiscal Balance: Evidences From India," Proceedings of International Academic Conferences 5908111, International Institute of Social and Economic Sciences.
    25. Stephen Turnovsky, 1998. "Fiscal Policy, Elastic Labor Supply, and Endogenous Growth," Discussion Papers in Economics at the University of Washington 0068, Department of Economics at the University of Washington.
    26. Keiichi Morimoto & Takeo Hori & Noritaka Maebayashi & Koichi Futagami, 2013. "Debt Policy Rules in an Open Economy," Discussion Papers in Economics and Business 13-07-Rev., Osaka University, Graduate School of Economics, revised Aug 2015.
    27. Miyazawa, Kazutoshi & Ogawa, Hikaru & Tamai, Toshiki, 2019. "Capital market integration and fiscal sustainability," European Economic Review, Elsevier, vol. 120(C).
    28. Tsuchiya, Yoichi, 2016. "Dynamic Laffer curves, population growth and public debt overhangs," International Review of Economics & Finance, Elsevier, vol. 41(C), pages 40-52.
    29. Schubert, Stefan F. & Turnovsky, Stephen J., 2018. "Growth and unemployment: Short-run and long-run tradeoffs," Journal of Economic Dynamics and Control, Elsevier, vol. 91(C), pages 172-189.
    30. Glomm, Gerhard & Jung, Juergen & Tran, Chung, 2018. "Fiscal Austerity Measures: Spending Cuts Vs. Tax Increases," Macroeconomic Dynamics, Cambridge University Press, vol. 22(2), pages 501-540, March.
    31. Alessandra Amendola & Marinella Boccia & Gianluca Mele & Luca Sensini, 2020. "Fiscal Policies and Performance: Evidence from Dominican Republic firms," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(5), pages 1-16.
    32. Ferede Ergete, 2008. "Dynamic Scoring in the Ramsey Growth Model," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-27, September.
    33. Juha Tervala & Mr. Giovanni Ganelli, 2008. "Tax Reforms, “Free Lunches”, and “Cheap Lunches” in Open Economies," IMF Working Papers 2008/227, International Monetary Fund.
    34. Eric M. Leeper & Shu-Chun Susan Yang, 2006. "Dynamic Scoring: Alternative Financing Schemes," CAEPR Working Papers 2006-022, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    35. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Discussion Paper 2012-084, Tilburg University, Center for Economic Research.
    36. Canofari, Paolo & Piergallini, Alessandro & Piersanti, Giovanni, 2018. "The Fallacy of Fiscal Discipline," MPRA Paper 88427, University Library of Munich, Germany.
    37. Ingrid Ott & Susanne Soretz, 2004. "Growth and Welfare Effects of Tax Cuts: The Case of a Productive Public Input with Technological Risk," Economic Change and Restructuring, Springer, vol. 31(2), pages 117-135, June.
    38. Turnovsky, Stephen J. & Chatterjee, Santanu, 2002. "To Spend the U.S. Government Surplus or to Increase the Deficit? A Numerical Analysis of the Policy Options," Journal of the Japanese and International Economies, Elsevier, vol. 16(4), pages 405-435, December.
    39. Kazutoshi Miyazawa & Hikaru Ogawa & Toshiki Tamai, 2018. "Tax Competition and Fiscal Sustainability," CIRJE F-Series CIRJE-F-1104, CIRJE, Faculty of Economics, University of Tokyo.
    40. Agell, Jonas & Persson, Mats, 2001. "On the analytics of the dynamic Laffer curve," Journal of Monetary Economics, Elsevier, vol. 48(2), pages 397-414, October.
    41. van Oudheusden, P., 2010. "Fiscal Policy Reforms and Dynamic Laffer Effects," Other publications TiSEM 9333f615-5bd1-4105-994a-d, Tilburg University, School of Economics and Management.
    42. Marcelo Bianconi & Walter H. Fisher, 2014. "Intertemporal Budget Policies and Macroeconomic Adjustment in Indebted Open Economies," Review of International Economics, Wiley Blackwell, vol. 22(1), pages 116-130, February.
    43. Ahmet Ozcam, 2015. "The Laffer Effect in a Product's Market in the Case of a Specific Tax," Review of Economics & Finance, Better Advances Press, Canada, vol. 5, pages 85-99, February.
    44. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Other publications TiSEM 13955715-2cbb-443b-a099-9, Tilburg University, School of Economics and Management.
    45. Sugata Marjit & Ritwik Sasmal & Joydeb Sasmal, 2020. "Composition of public expenditure and growth of per capita income in Indian states: a political perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 22(1), pages 1-17, June.
    46. Gómez, Manuel A. & Sequeira, Tiago N., 2014. "Should the US streamline its tax system? Analysis on an endogenous growth model," Economic Modelling, Elsevier, vol. 37(C), pages 113-119.
    47. Trabandt, Mathias & Uhlig, Harald, 2011. "The Laffer curve revisited," Journal of Monetary Economics, Elsevier, vol. 58(4), pages 305-327.
    48. Altar, Moisa & Necula, Ciprian & Bobeica, Gabriel, 2008. "Modeling The Economic Growth In Romania. The Role Of Human Capital," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 5(3), pages 115-128, September.
    49. Keiichi Morimoto & Takeo Hori & Noritaka Maebayashi & Koichi Futagami, 2013. "Fiscal Sustainability, Macroeconomic Stability, and Welfare under Fiscal Discipline in a Small Open Economy," Discussion Papers in Economics and Business 13-07, Osaka University, Graduate School of Economics.
    50. Keshab Raj Bhattarai & Jonathan Haughton & David Tuerck, 2015. "Fiscal Policy, Growth and Income Distribution in the UK and the US," EcoMod2015 8607, EcoMod.
    51. Sugata Ghosh & Iannis A. Mourmouras, 2004. "Debt, Growth and Budgetary Regimes," Bulletin of Economic Research, Wiley Blackwell, vol. 56(3), pages 241-250, July.
    52. Bhatt Hakhu, Antra & Piergallini, Alessandro & Scaramozzino, Pasquale, 2014. "Public Capital Expenditure and Debt Dynamics: Evidence from the European Union," MPRA Paper 62827, University Library of Munich, Germany.
    53. Joydeb Sasmal & Ritwik Sasmal, 2020. "Public Debt, Economic Growth and Fiscal Balance: Alternative Measures of Sustainability in the Indian Context," Global Business Review, International Management Institute, vol. 21(3), pages 780-799, June.

  4. Bruce, Neil & Wong, Kar-yiu, 1996. "Moral Hazard, Monitoring Costs, and Optimal Government Intervention," Journal of Risk and Uncertainty, Springer, vol. 12(1), pages 77-90, January.

    Cited by:

    1. Gregory DeAngelo & Taylor Leland Smith, 2020. "Private security, maritime piracy and the provision of international public safety," Journal of Risk and Uncertainty, Springer, vol. 60(1), pages 77-97, February.

  5. Neil Bruce, 1995. "A Fiscal Federalism Analysis of Debt Policies by Sovereign Regional Governments," Canadian Journal of Economics, Canadian Economics Association, vol. 28(s1), pages 195-206, November.

    Cited by:

    1. Jörg-Uwe Hahn & Kai A. Konrad & Eckhard Janeba & Max Groneck & Robert C. Plachta, 2008. "Federalism Commission II: New debt regulations for the federal and state governments - how should the financial relationships between the federal and state governments be re-structured?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(09), pages 03-14, May.
    2. 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.
    3. David E. Wildasin, 2001. "Externalities and Bailouts: Hard and Soft Budget Constraints in Intergovernmental Fiscal Relations," Public Economics 0112002, University Library of Munich, Germany.
    4. Grey Gordon & Pablo Guerrón-Quintana, 2021. "Public Debt, Private Pain: Regional Borrowing, Default, and Migration," Working Paper 21-13, Federal Reserve Bank of Richmond.
    5. Grey Gordon & Pablo Guerrón-Quintana, 2019. "On Regional Borrowing, Default, and Migration," Working Paper 19-4, Federal Reserve Bank of Richmond.
    6. Robin Boadway & Katherine Cuff, 2017. "The impressive contribution of Canadian economists to fiscal federalism theory and policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1348-1380, December.
    7. Schultz, Christian & Sjostrom, Tomas, 2001. "Local public goods, debt and migration," Journal of Public Economics, Elsevier, vol. 80(2), pages 313-337, May.
    8. Luigi De Iaco & Domenicantonio Fausto, 2006. "Public Debt and Federalist Reform," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 1, January.
    9. David E. Wildasin, 2004. "The Institutions of Federalism: Toward an Analytical Framework," Public Economics 0403006, University Library of Munich, Germany.
    10. Hikaru Ogawa & Mitsuhiro Yano, 2007. "Local Public Debt with Overlapping Generations," Economics of Governance, Springer, vol. 8(1), pages 51-59, January.
    11. Christian Schultz & Tomas Sjöström, 2004. "Public Debt, Migration, and Shortsighted Politicians," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(5), pages 655-674, December.
    12. Akai, Nobuo & Sato, Motohiro, 2011. "A simple dynamic decentralized leadership model with private savings and local borrowing regulation," Journal of Urban Economics, Elsevier, vol. 70(1), pages 15-24, July.
    13. Mr. Guiseppe Pisauro, 2001. "Intergovernmental Relations and Fiscal Discipline: Between Commons and Soft Budget Constraints," IMF Working Papers 2001/065, International Monetary Fund.
    14. Junichi Nagami & Hikaru Ogawa, 2011. "Partial coordination in local debt policies," Applied Economics Letters, Taylor & Francis Journals, vol. 18(18), pages 1785-1787, December.
    15. Pérez López, Gemma & Plata Díaz, Ana María & Zafra Gómez, José L. & López Hernández, Antonio M., 2013. "Deuda viva municipal en un contexto de crisis económica: análisis de los factores determinantes y de las formas de gestión," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 83-93.
    16. Alfons J. Weichenrieder, 2009. "A Note on Local Public Investment and Debt Limitation in a Federation," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 3-8, Spring.

  6. Neil Bruce, 1992. "A Note on the Taxation of International Capital Income Flows," The Economic Record, The Economic Society of Australia, vol. 68(3), pages 217-221, September.
    See citations under working paper version above.
  7. Boadway, Robin & Bruce, Neil, 1992. "Problems with integrating corporate and personal income taxes in an open economy," Journal of Public Economics, Elsevier, vol. 48(1), pages 39-66, June.
    See citations under working paper version above.
  8. Bruce, Neil & Waldman, Michael, 1991. "Transfers in Kind: Why They Can Be Efficient and Nonpaternalistic," American Economic Review, American Economic Association, vol. 81(5), pages 1345-1351, December.
    See citations under working paper version above.
  9. Neil Bruce & Michael Waldman, 1990. "The Rotten-Kid Theorem Meets the Samaritan's Dilemma," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 105(1), pages 155-165.
    See citations under working paper version above.
  10. Robin Boadway & Neil Bruce & Ken McKenzie & Jack Mintz, 1987. "Marginal Effective Tax Rates for Capital in the Canadian Mining Industry," Canadian Journal of Economics, Canadian Economics Association, vol. 20(1), pages 1-16, February.

    Cited by:

    1. Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
    2. Bob Hamilton & Jack Mintz & John Whalley, 1991. "Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions," NBER Working Papers 3628, National Bureau of Economic Research, Inc.
    3. Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
    4. Lasserre, Pierre, 1990. "La fiscalité des ressources non renouvelables : anciennes et nouvelles questions," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(4), pages 403-420, décembre.
    5. 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.
    6. Jose Antonio de Franca & Osvaldo Candido da Silva Filho & Wilfredo Sosa Sandoval, 2019. "Marginal Effect of Direct Tax on Profits: A Study on the Taxation of the Finance Industry in Brazil," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(3), pages 1-11, March.
    7. Harchaoui, Tarek M. & Lasserre, Pierre, 1995. "Testing the impact of taxation on capacity choice: A 'putty clay' approach," Journal of Public Economics, Elsevier, vol. 56(3), pages 377-411, March.
    8. Chun-Yan Kuo & Steven Clark, 1991. "An Evaluation of the Exploration Tax Credit," Development Discussion Papers 1991-14, JDI Executive Programs.
    9. Kim Scharf, 1999. "Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies, Institute for Fiscal Studies, vol. 20(4), pages 451-477, December.

  11. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February.

    Cited by:

    1. McLure, Charles E. & Mintz, Jack & Zodrow, George R., 2014. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes," Working Papers 14-010, Rice University, Department of Economics.
    2. Laura de Pablos Escobar, 2006. "The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0606, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Michael P. Devereux, 2003. "Measuring Taxes on Income from Capital," CESifo Working Paper Series 962, CESifo.
    4. Grady, Patrick, 1984. "Indexation and the Taxation of Business and Investment Income," MPRA Paper 21899, University Library of Munich, Germany.
    5. Paolo M. Panteghini, 2012. "Corporate Debt, Hybrid Securities, and the Effective Tax Rate," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 14(1), pages 161-186, February.
    6. Kenneth McKenzie & Jack Mintz & Kimberly Scharf, 1997. "Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 337-359, July.
    7. John B. Burbidge & Kirk A. Collins & James B. Davies & Lonnie Magee, 2011. "Effective Tax and Subsidy Rates on Human Capital in Canada," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers 20114, University of Western Ontario, Centre for Human Capital and Productivity (CHCP).
    8. Jack Mintz, 2009. "Ontario's Bold Move to Create Jobs and Growth: Impact of the 2009 Ontario Budget and Other Recent Tax Measures on Investment, Jobs, and Income," SPP Communique, The School of Public Policy, University of Calgary, vol. 1(4), November.
    9. Kirk A. Collins & James Davies, 2003. "Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada," CESifo Working Paper Series 965, CESifo.
    10. Chris Mitchell, 2019. "The Lock-In Effect and the Corporate Payout Puzzle," ISER Discussion Paper 1070r, Institute of Social and Economic Research, Osaka University, revised Aug 2021.
    11. Hans-Werner Sinn, 1990. "The Non-Neutrality of Inflation for International Capital Movements," NBER Working Papers 3219, National Bureau of Economic Research, Inc.
    12. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
    13. Jack Mintz & Philip Bazel, 2020. "The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 13(1), March.
    14. 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.
    15. James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
    16. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
    17. Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
    18. Charles E McLure & Jack Mintz & George R. Zodrow, 2014. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit," Working Papers 1411, Oxford University Centre for Business Taxation.
    19. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
    20. Peter Birch Sørensen, 2014. "Taxation and the optimal constraint on corporate debt finance," Working Papers 1427, Oxford University Centre for Business Taxation.
    21. Michael J. Daly & Jack Jung, 1987. "The Taxation of Corporate Investment Income in Canada: An Analysis of Marginal Effective Tax Rates," Canadian Journal of Economics, Canadian Economics Association, vol. 20(3), pages 555-587, August.
    22. Jeffrey Bernstein & Anwar Shah, 1994. "Taxes and production: The case of Pakistan," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(3), pages 227-245, October.
    23. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    24. Kamel Naoui & Abdelkader Kasraoui, 2020. "Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 1-6.
    25. Bob Hamilton & Jack Mintz & John Whalley, 1991. "Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions," NBER Working Papers 3628, National Bureau of Economic Research, Inc.
    26. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
    27. Adam Found & Peter Tomlinson, 2012. "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
    28. Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019. "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 418-456, April.
    29. Brian O'Reilly & Mylène Levac, 2000. "Inflation and the Tax System in Canada: An Exploratory Partial-Equilibrium Analysis," Staff Working Papers 00-18, Bank of Canada.
    30. Jack Mintz, 2010. "Measuring Effective Tax Rates For Oil and Gas in Canada," SPP Technical Papers, The School of Public Policy, University of Calgary, March.
    31. 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.
    32. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
    33. Ernesto Zangari & Elena Pisano, 2019. "Forward-looking effective tax rates in the banking sector," Temi di discussione (Economic working papers) 1236, Bank of Italy, Economic Research and International Relations Area.
    34. José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España, number 46.
    35. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
    36. Mintz, Jack M & Tsiopoulos, Thomas, 1996. "Latin American taxation of foreign direct investment in a global economy," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34291, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    37. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
    38. Michael J. Daly & P. Someshwar Rao, 1985. "Some Myths and Realities Concerning Canada's Recent Productivity Slowdown, and Their Policy Implications," Canadian Public Policy, University of Toronto Press, vol. 11(2), pages 206-217, June.
    39. Kirk A. Collins & James B. Davies, 2002. "Measuring Effective Tax Rates on Human Capital: The Canadian Case," University of Western Ontario, Economic Policy Research Institute Working Papers 20025, University of Western Ontario, Economic Policy Research Institute.
    40. Mintz, Jack M. & Chen, Duanjie & Zorotheos, Evangelia, 2000. "Taxing issues with privatization : a checklist," Policy Research Working Paper Series 2348, The World Bank.

  12. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    See citations under working paper version above.
  13. Neil Bruce & Douglas D. Purvis, 1983. "Fiscal Policy and Recovery from the Great Recession," Canadian Public Policy, University of Toronto Press, vol. 9(1), pages 53-67, March.

    Cited by:

    1. Saleh Amirkhalkhali & Barbara Jamieson, 1988. "Provincial Public Finance in the Atlantic Region, 1965-1984," Canadian Public Policy, University of Toronto Press, vol. 14(2), pages 197-203, June.
    2. Henri-Paul Rousseau, 1983. "The Dome Syndrome: The Debt Overhanging Canadian Government and Business," Canadian Public Policy, University of Toronto Press, vol. 9(1), pages 37-52, March.

  14. Bruce, Neil & Harris, Richard G, 1982. "Cost-Benefit Criteria and the Compensation Principle in Evaluating Small Projects," Journal of Political Economy, University of Chicago Press, vol. 90(4), pages 755-776, August.
    See citations under working paper version above.
  15. R. W. Boadway & N. Bruce & J. Mintz, 1982. "Corporate Taxation and the Cost of Holding Inventories," Canadian Journal of Economics, Canadian Economics Association, vol. 15(2), pages 278-293, May.
    See citations under working paper version above.
  16. Bruce, Neil, 1981. "Some macroeconomic effects of income tax indexation," Journal of Monetary Economics, Elsevier, vol. 8(2), pages 271-275.

    Cited by:

    1. Lassila, Jukka, . "Essays on Taxes and Wage Formation," ETLA A, The Research Institute of the Finnish Economy, number 32.
    2. Kotilainen, Markku, "undated". "Economic Shocks, Progressiveness of Taxation, and Indexation of Taxes and Public Expenditure in EMU," Discussion Papers 1011, The Research Institute of the Finnish Economy.
    3. Kotilainen, Markku, . "Exchange Rate Unions: A Comparison with Currency Basket and Floating Rate Regimes," ETLA A, The Research Institute of the Finnish Economy, number 21.

  17. Boadway, R. W. & Bruce, N., 1979. "Depreciation and interest deductions and the effect of the corporation income tax on investment," Journal of Public Economics, Elsevier, vol. 11(1), pages 93-105, February.

    Cited by:

    1. Polito, Vito, 2011. "Deferred Taxation and Effective Tax Rates on Income from Capital in the United States, 2000-2010," Cardiff Economics Working Papers E2011/14, Cardiff University, Cardiff Business School, Economics Section.
    2. Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Research Reports 112682, ZBW - Leibniz Information Centre for Economics.
    3. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series 484, CESifo.
    4. Konrad, Kai A., 1990. "A note on depreciation allowances, taxation and risk-taking," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 161-165.
    5. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
    6. Polito, Vito, 2011. "Up or down? Capital income taxation in the United States and the United Kingdom," Cardiff Economics Working Papers E2011/13, Cardiff University, Cardiff Business School, Economics Section.
    7. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
    8. Caren Sureth, 2002. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach," German Economic Review, Verein für Socialpolitik, vol. 3(2), pages 185-221, May.
    9. 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.
    10. Konrad, Kai A., 1991. "Capital formation, risk taking, and taxation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 46(2), pages 252-267.
    11. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
    12. Dagmar Rajagopal & Anwar Shah, 1997. "Taxation and Corporate Investment in Physical and Knowledge Capital: Tests of Perfect Competition Versus Market Power," Public Finance Review, , vol. 25(2), pages 182-212, March.
    13. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 279-294, June.
    14. Rajagopal, Dagmar & Shah, Anwar, 1995. "A rational expectations model for tax policy analysis: An evaluation of tax incentives for the textile, chemical and pharmaceutical industries of Pakistan," Journal of Public Economics, Elsevier, vol. 57(2), pages 249-276, June.
    15. Dominik von Hagen & Oliver Hahn & Fabian Nicolas Pönnighaus, 2017. "Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? [Do German corporations use Belgium as a financing location?]," Schmalenbach Journal of Business Research, Springer, vol. 69(4), pages 441-475, November.
    16. Henri Sterdyniak & Sanvi Avouyi-Dovi, 1986. "Une série de coût d'usage du capital," Revue de l'OFCE, Programme National Persée, vol. 15(1), pages 217-226.
    17. Rose Manfred, 2018. "Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(3), pages 308-331, November.
    18. Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
    19. Longobardi, Ernesto & Polito, Vito, 2011. "Capital income taxation incentives during economic downturns: re-thinking theory and evidence," Cardiff Economics Working Papers E2011/15, Cardiff University, Cardiff Business School, Economics Section.
    20. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
    21. Fehr, Hans & Wiegard, Wolfgang, 1998. "Effizienz- und Verteilungswirkungen einer zinsbereinigten Einkommen- und Gewinnsteuer," Tübinger Diskussionsbeiträge 124, University of Tübingen, School of Business and Economics.
    22. Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.

  18. Bruce, Neil, 1977. "A Note on Consumer's Surplus, the Divisia Index, and the Measurement of Welfare Changes," Econometrica, Econometric Society, vol. 45(4), pages 1033-1038, May.

    Cited by:

    1. Aleksandr Alekseev & Mikhail Sokolov, 2020. "How to Measure the Average Rate of Change?," EUSP Department of Economics Working Paper Series 2020/01, European University at St. Petersburg, Department of Economics.
    2. Cysne, Rubens Penha, 2000. "Divisia indexes, money and welfare," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 396, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    3. Schlee, Edward E., 2013. "Radner’s cost–benefit analysis in the small: An equivalence result," Economics Letters, Elsevier, vol. 120(3), pages 570-572.
    4. Tsuyoshi Sasaki, 2019. "Welfare evaluations and price indices with path dependency problems," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 52(1), pages 127-159, January.

  19. Bruce, Neil, 1977. "The IS-LM Model of Macroeconomic Equilibrium and the Monetarist Controversy," Journal of Political Economy, University of Chicago Press, vol. 85(5), pages 1049-1062, October.

    Cited by:

    1. Alexandre Flávio Silva Andrada, 2011. "Uma Breve História Sobre A Abordagem Dedesequilíbrio Na Economia," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting] 233, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].

  20. Harberger, Arnold C & Bruce, Neil, 1976. "The Incidence and Efficiency Effects of Taxes on Income from Capital: A Reply," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1285-1292, December.

    Cited by:

    1. Arulampalam, Wiji & Hartog, Joop & MaCurdy, Tom & Theeuwes, Jules, 1997. "Replication and re-analysis," Labour Economics, Elsevier, vol. 4(2), pages 99-105, June.
    2. Kimbell, Larry J. & Harrison, Glenn W., 1986. "On the solution of general equilibrium models," Economic Modelling, Elsevier, vol. 3(3), pages 197-212, July.
    3. Gravelle, Jane G & Kotlikoff, Laurence J, 1995. "Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 6(1), pages 51-81, June.
    4. Cole, Rebel, 2011. "How do firms choose legal form of organization?," MPRA Paper 32591, University Library of Munich, Germany.

Chapters

  1. Bruce, Neil & Purvis, Douglas D., 1985. "The specification and influence of goods and factor markets in open-economy macroeconomic models," Handbook of International Economics, in: R. W. Jones & P. B. Kenen (ed.), Handbook of International Economics, edition 1, volume 2, chapter 16, pages 807-857, Elsevier.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.