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Agnar Sandmo

(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.

Working papers

  1. Sandmo, Agnar, 2017. "Should the marginal tax rate be negative? Ragnar Frisch on the socially optimal amount of work," Discussion Paper Series in Economics 1/2017, Norwegian School of Economics, Department of Economics.

    Cited by:

    1. Nguyen-Ones, Mai & Steen, Frode, 2018. "Measuring Market Power in Gasoline Retailing: A Market- or Station Phenomenon?," Discussion Paper Series in Economics 6/2018, Norwegian School of Economics, Department of Economics.

  2. Sandmo, Agnar, 2014. "The Market in Economics: Behavioural Assumptions and Value Judgments," Discussion Paper Series in Economics 12/2014, Norwegian School of Economics, Department of Economics.

    Cited by:

    1. Bello Musa Zango & Sanni Mohammed Lekan & Mohammed Jibrin Katun, 2020. "Conventional Methods in Housing Market Analysis: A Review of Literature," Baltic Journal of Real Estate Economics and Construction Management, Sciendo, vol. 8(1), pages 227-241, January.
    2. Peter Birch Sørensen, 2015. "Reforming Public Service Provision: What have we learned?," EPRU Working Paper Series 2015-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

  3. Sandmo, Agnar, 2014. "The early history of environmental economics," Discussion Paper Series in Economics 10/2014, Norwegian School of Economics, Department of Economics.

    Cited by:

    1. Cassar Silvana & Creaco Salvo, 2016. "Towards Tourism Sustainability: General Aspects and Empirical Evidence of the Italian Experience at Decentralized Level, with Specific Reference to Sicily," TalTech Journal of European Studies, Sciendo, vol. 6(1), pages 95-138, February.

  4. Sandmo, Agnar, 2013. "The principal problem in political economy: income distribution in the history of economic thought," Discussion Paper Series in Economics 15/2013, Norwegian School of Economics, Department of Economics.

    Cited by:

    1. Tangian, Andranik S., 2017. "Declining labor-labor exchange rates as a cause of inequality growth," Working Paper Series in Economics 104, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
    2. Alejandro Rodríguez Arana, 2015. "The share of wages in national income and its effects in the short and long run economic activity and growth," Working Papers 0215, Universidad Iberoamericana, Department of Economics.
    3. Martin Ravallion, 2013. "The Idea of Antipoverty Policy," NBER Working Papers 19210, National Bureau of Economic Research, Inc.

  5. Sandmo, Agnar, 2010. "Atmospheric Externalities and Environmental Taxation," Discussion Paper Series in Economics 23/2010, Norwegian School of Economics, Department of Economics.

    Cited by:

    1. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    2. Andreas Löschel & Dirk Rübbelke, 2014. "On the Voluntary Provision of International Public Goods," Economica, London School of Economics and Political Science, vol. 81(322), pages 195-204, April.
    3. Kovalev, Andrey V., 2016. "Misuse of thermodynamic entropy in economics," Energy, Elsevier, vol. 100(C), pages 129-136.
    4. Richard S.J. Tol, 2012. "Targets for Global Climate Policy: An Overview," Working Paper Series 3712, Department of Economics, University of Sussex Business School.
    5. Stéphane Gauthier & Fanny Henriet, 2023. "Targeting taxes on local externalities," PSE-Ecole d'économie de Paris (Postprint) halshs-04331432, HAL.
    6. Stéphane Gauthier & Fanny Henriet, 2018. "A Fuel Tax Decomposition When Local Pollution Matters," Working Papers halshs-01826330, HAL.
    7. Chen, Zhan-Ming & Liu, Yu & Qin, Ping & Zhang, Bo & Lester, Leo & Chen, Guanghua & Guo, Yumei & Zheng, Xinye, 2015. "Environmental externality of coal use in China: Welfare effect and tax regulation," Applied Energy, Elsevier, vol. 156(C), pages 16-31.
    8. Arbex, Marcelo & Behringer, Stefan & Trudeau, Christian, 2017. "Optimal tax policy under heterogeneous environmental preferences," Economics Letters, Elsevier, vol. 157(C), pages 79-82.

  6. Agnar Sandmo, 2010. "The Scale and Scope of Environmental Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1019, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Evgenii V. Leontev & Yulia V. Leontyeva, 2021. "Individual property tax to fund public transport," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 6-19.
    2. Isabelle Cadoret & Emma Galli & Fabio Padovano, 2021. "Environmental taxation: Pigouvian or Leviathan?," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 48(1), pages 37-51, March.

  7. Agnar Sandmo, 2010. "Environmental Taxation and Revenue for Development," Working Papers id:3200, eSocialSciences.

    Cited by:

    1. Machiko Nissanke, 2003. "Revenue Potential of the Currency Transaction Tax for Development Finance: A Critical Appraisal," WIDER Working Paper Series DP2003-81, World Institute for Development Economic Research (UNU-WIDER).
    2. L.F.M. Groot & J. Swart, 2015. "From Nash to Lindahl in Climate Change Policy," Working Papers 15-01, Utrecht School of Economics.
    3. Robin Boadway, 2003. "National Taxation, Fiscal Federalism and Global Taxation," WIDER Working Paper Series DP2003-87, World Institute for Development Economic Research (UNU-WIDER).
    4. Bocar Samba Ba, 2016. "Phosphorus conservation, eutrophication reduction and social welfare improvement: taxation of extracted phosphorus or subsidy of recycled phosphorus ?," Post-Print hal-02801273, HAL.
    5. Loek Groot & Julia Swart, 2018. "Climate change control: the Lindahl solution," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(5), pages 757-782, June.
    6. Ana Clara Borrego & Rute Abreu & Francisco Alegria Carreira & Filipe Caetano & Ana Lúcia Vasconcelos, 2023. "Environmental Taxation on the Agri-Food Sector and the Farm to Fork Strategy: The Portuguese Case," Sustainability, MDPI, vol. 15(16), pages 1-18, August.
    7. Igor Kotlán & Daniel Němec & Eva Kotlánová & Petr Skalka & Rudolf Macek & Zuzana Machová, 2021. "European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption," Sustainability, MDPI, vol. 13(4), pages 1-15, February.
    8. Reis, José Guilherme Almeida dos., 2004. "International finance : meeting the needs of people in developing countries," ILO Working Papers 993701163402676, International Labour Organization.
    9. Anthony Barnes Atkinson, 2003. "Innovative Sources for Development Finance: Over-Arching Issues," WIDER Working Paper Series DP2003-88, World Institute for Development Economic Research (UNU-WIDER).

  8. Persson, Mats & Sandmo, Agnar, 2002. "Taxation and Tournaments," Seminar Papers 715, Stockholm University, Institute for International Economic Studies.

    Cited by:

    1. Assar Lindbeck, 2002. "The European Social Model: Lessons for Developing Countries," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-13.
    2. Yizhaq Minchuk & Aner Sela, 2021. "Subsidy and Taxation in All-Pay Auctions under Incomplete," Working Papers 2104, Ben-Gurion University of the Negev, Department of Economics.
    3. Carpenter, Jeffrey P. & Matthews, Peter Hans & Tabb, Benjamin, 2014. "Progressive Taxation in a Tournament Economy," IZA Discussion Papers 8369, Institute of Labor Economics (IZA).
    4. Nicholas Lawson, 2014. "Taxing the Job Creators: Efficient Progressive Taxation with Wage Bargaining," AMSE Working Papers 1442, Aix-Marseille School of Economics, France, revised Aug 2014.
    5. Minchuk, Yizhaq & Sela, Aner, 2023. "Subsidy and taxation in all-pay auctions under incomplete information," Games and Economic Behavior, Elsevier, vol. 140(C), pages 99-114.
    6. Nicholas Lawson, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Post-Print hal-02510497, HAL.
    7. Geir H. Bjertnæs, 2012. "Promotion rat race and public policy," Discussion Papers 686, Statistics Norway, Research Department.
    8. Geir Bjertnaes, 2012. "Promotion Rat Race and Public Policy," CESifo Working Paper Series 3781, CESifo.

  9. Agnar Sandmo, 2001. "Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds," CESifo Working Paper Series 579, CESifo.

    Cited by:

  10. Sandmo, A., 1998. "Efficient Environmental Policy with Imperfect Compliance," Papers 8/98, Norwegian School of Economics and Business Administration-.

    Cited by:

    1. Inés Macho-Stadler, 2008. "Environmental regulation: choice of instruments under imperfect compliance," Spanish Economic Review, Springer;Spanish Economic Association, vol. 10(1), pages 1-21, March.
    2. Agnar Sandmo, 2003. "Environmental Taxation and Revenue for Development," WIDER Working Paper Series DP2003-86, World Institute for Development Economic Research (UNU-WIDER).
    3. Holland, Stephen P. & Moore, Michael R., 2013. "Market design in cap and trade programs: Permit validity and compliance timing," Journal of Environmental Economics and Management, Elsevier, vol. 66(3), pages 671-687.
    4. Zylicz, Tomasz, 2010. "Goals and Principles of Environmental Policy," International Review of Environmental and Resource Economics, now publishers, vol. 3(4), pages 299-334, May.
    5. Stranlund, John K., 2010. "Should we impose emissions taxes that firms evade?," Working Paper Series 93967, University of Massachusetts, Amherst, Department of Resource Economics.
    6. David M. McEvoy & John K. Stranlund, 2007. "Costly Enforcement of Voluntary Environmental Agreements with Industries," Working Papers 07-15, Department of Economics, Appalachian State University.
    7. Sandmo, Agnar, 2011. "Atmospheric externalities and environmental taxation," Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
    8. Ian MacKenzie & Markus Ohndorf, 2012. "Optimal monitoring of credit-based emissions trading under asymmetric information," Journal of Regulatory Economics, Springer, vol. 42(2), pages 180-203, October.
    9. John K. Stranlund, 2006. "The Regulatory Choice of Noncompliance in Emissions Trading Programs," Working Papers 2006-7, University of Massachusetts Amherst, Department of Resource Economics.
    10. Arguedas, Carmen & Rousseau, Sandra, 2009. "A Note on the Complementarity of Uniform Emission Standards and Monitoring Strategies," Working Papers in Economic Theory 2009/06, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
    11. Inés Macho-Stadler & David Pérez-Castrillo, 2007. "Optimal monitoring to implement clean technologies when pollution is random," Working Papers 289, Barcelona School of Economics.
    12. Villegas, Clara & Coria, Jessica, 2009. "Taxes, Permits and the Adoption of Abatement Technology under Imperfect Compliance," Working Papers in Economics 368, University of Gothenburg, Department of Economics.
    13. John Stranlund & Carlos Chávez, 2013. "Who should bear the administrative costs of an emissions tax?," Journal of Regulatory Economics, Springer, vol. 44(1), pages 53-79, August.
    14. Stranlund, John K. & Zhang, Wei, 2008. "Bankruptcy Risk and Imperfectly Enforced Emissions Taxes," Working Paper Series 42127, University of Massachusetts, Amherst, Department of Resource Economics.
    15. Gerigk, Joschka, 2016. "Emission taxes, lobbying, and incomplete enforcement," VfS Annual Conference 2016 (Augsburg): Demographic Change 145920, Verein für Socialpolitik / German Economic Association.
    16. Macho-Stadler, Ines & Perez-Castrillo, David, 2006. "Optimal enforcement policy and firms' emissions and compliance with environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 51(1), pages 110-131, January.
    17. John Stranlund & Wei Zhang, 2009. "Bankruptcy Risk, Limited Liability and Imperfectly Enforced Emissions Taxes," Economics Bulletin, AccessEcon, vol. 29(4), pages 3134-3146.
    18. Stranlund, John K. & Chavez, Carlos A. & Villena, Mauricio G., 2007. "The Optimal Pricing of Pollution When Enforcement is Costly," Working Paper Series 7387, University of Massachusetts, Amherst, Department of Resource Economics.
    19. Clara Villegas-Palacio & Jessica Coria, 2010. "On the interaction between imperfect compliance and technology adoption: taxes versus tradable emissions permits," Journal of Regulatory Economics, Springer, vol. 38(3), pages 274-291, December.
    20. Florian Baumann & Tim Friehe, 2017. "Design standards and technology adoption: welfare effects of increasing environmental fines when the number of firms is endogenous," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 19(2), pages 427-450, April.
    21. Motta, Alberto & Burlando, Alfredo, 2007. "Self reporting reduces corruption in law enforcement," MPRA Paper 5332, University Library of Munich, Germany, revised 23 Jun 2007.
    22. Moritz Rohling & Markus Ohndorf, 2010. "Prices vs. Quantities with Fiscal Cushioning," IED Working paper 10-11, IED Institute for Environmental Decisions, ETH Zurich.
    23. Naoki Shiota, 2008. "Tax compliance and workability of the pricing and standards approach," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 9(3), pages 193-211, September.
    24. Andreas Oestreich, 2015. "Firms’ Emissions and Self-Reporting Under Competitive Audit Mechanisms," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 62(4), pages 949-978, December.
    25. Lin, Liguo, 2013. "Enforcement of pollution levies in China," Journal of Public Economics, Elsevier, vol. 98(C), pages 32-43.
    26. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.
    27. Olivier Rousse & Benoît Sévi, 2005. "Behavioral Heterogeneity in the US Sulfur Dioxide Emissions Allowance Trading Program," ERSA conference papers ersa05p550, European Regional Science Association.
    28. Cheng, Chu-Chuan & Lai, Yu-Bong, 2012. "Does a stricter enforcement policy protect the environment? A political economy perspective," Resource and Energy Economics, Elsevier, vol. 34(4), pages 431-441.
    29. Oestreich, Andreas Marcel, 2017. "On optimal audit mechanisms for environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 84(C), pages 62-83.
    30. Lankoski, Jussi E. & Lichtenberg, Erik & Ollikainen, Markku, 2008. "Agri-Environmental Program Compliance in a Heterogeneous Landscape," Working Papers 37797, University of Maryland, Department of Agricultural and Resource Economics.
    31. John K. Stranlund, 2006. "Risk Aversion and Compliance in Markets for Pollution Control," Working Papers 2006-2, University of Massachusetts Amherst, Department of Resource Economics.
    32. Phillia Restiani & Regina Betz, 2010. "A Theoretical Model of Optimal Compliance Decisions under Different Penalty Designs in Emissions Trading Markets," Environmental Economics Research Hub Research Reports 1086, Environmental Economics Research Hub, Crawford School of Public Policy, The Australian National University.
    33. Takayoshi Shinkuma & Shunsuke Managi, 2011. "License scheme: an optimal waste management policy under asymmetric information," Journal of Regulatory Economics, Springer, vol. 39(2), pages 143-168, April.
    34. Pauli Lappi, 2017. "Emissions trading, non-compliance and bankable permits," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1081-1099, December.

  11. Agnar Sandmo, 1997. "Redistribution and the Marginal Cost of Public Funds," CESifo Working Paper Series 142, CESifo.

    Cited by:

    1. Slemrod, Joel & Yitzhaki, Shlomo, 2001. "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 189-202, June.
    2. Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
    3. K. W Kevin Hsu & C. C. Yang, 2008. "Political Economy And The Social Marginal Cost Of Public Funds: The Case Of The Meltzer‐Richard Economy," Economic Inquiry, Western Economic Association International, vol. 46(3), pages 401-410, July.
    4. Ceyhun Elgin & Orhan Torul & Tugce Turk, 2022. "Marginal Cost of Public Funds under the Presence of Informality," Hacienda Pública Española / Review of Public Economics, IEF, vol. 241(2), pages 79-103, June.
    5. Iversen, Endre Kildal & Lindhjem, Henrik & Jacobsen, Jette Bredahl & Grimsrud, Kristine, 2021. "Moving (back) to greener pastures? Social benefits and costs of climate forest planting in Norway," Land Use Policy, Elsevier, vol. 107(C).
    6. Lars Hokonsen, 1998. "An Investigation into Alternative Representations of the Marginal Cost of Public Funds," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 329-343, July.
    7. Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Discussion Paper Series in Economics 7/2010, Norwegian School of Economics, Department of Economics.
    8. Lindhjem Henrik & Pedersen Simen, 2012. "Should Publicly Funded Postal Services be Reduced? A Cost-Benefit Analysis of the Universal Service Obligation in Norway," Review of Network Economics, De Gruyter, vol. 11(2), pages 1-33, June.
    9. Hanson, Torbjørn & Lindgren, Petter Y., 2019. "No country for old men? Increasing the retirement age in the Armed Forces," MPRA Paper 95917, University Library of Munich, Germany.
    10. Agell, Jonas & Persson, Mats, 2006. "Bevolent Planners, Malevolent Dictators and Democratic Voters," Research Papers in Economics 2006:6, Stockholm University, Department of Economics.
    11. Philippe Bontems & Estelle Gozlan, 2018. "Trade, Environment and Income Inequality: An Optimal Taxation Approach," Post-Print hal-01702525, HAL.
    12. Elio H Londero, 2004. "Measuring Benefits, Tracing Distributional Effects, and Affecting Distributional Outcomes," Public Economics 0407011, University Library of Munich, Germany.
    13. Steinsland, Christian & Fridstrøm, Lasse & Madslien, Anne & Minken, Harald, 2018. "The climate, economic and equity effects of fuel tax, road toll and commuter tax credit," Transport Policy, Elsevier, vol. 72(C), pages 225-241.
    14. Beaud Mickael, 2011. "On the Importance of the Tax System in Marginal Cost of Funds Calculations," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-13, January.
    15. Hans-Werner Sinn, 1999. "Inflation and Welfare: Comment on Robert Lucas," CESifo Working Paper Series 179, CESifo.
    16. Felix Bierbrauer & Pierre C. Boyer, 2010. "The Pareto-Frontier in a simple Mirrleesian model of income taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_16, Max Planck Institute for Research on Collective Goods.
    17. Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004. "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(4), pages 703-720, December.
    18. Shun-ichiro Bessho & Masayoshi Hayashi, 2015. "Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
    19. R. Luce & M. Raith & E. Rasmusen & S. Grosskopf & K. Velupillai & W. Pauwels & E. Furubotn & P. Schmitz & S. Napel, 2000. "Book reviews," Journal of Economics, Springer, vol. 71(3), pages 316-342, October.
    20. Geir H. M. Bjertnæs, 2020. "The marginal (opportunity) cost of public funds," Discussion Papers 925, Statistics Norway, Research Department.
    21. Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2020. "Promoting Education under Distortionary Taxation: Equality of Opportunity versus Welfarism," CESifo Working Paper Series 8575, CESifo.
    22. Robin Boadway, 2006. "Principles of Cost-Benefit Analysis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 2(1), pages 1-44, January.
    23. Sartzetakis, Eftichios S. & Tsigaris, Panagiotis D., 2009. "Uncertainty and the double dividend hypothesis," Environment and Development Economics, Cambridge University Press, vol. 14(5), pages 565-585, October.
    24. Bjart J. Holtsmark & Katinka Kristine Holtsmark, 2021. "The Cost of Public Funding with Direct and Indirect Taxation - a Revisit," CESifo Working Paper Series 8907, CESifo.
    25. CALTHROP, Edward & DE BORGER, Bruno & PROOST, Stef, 2008. "Cost-benefit analysis of transport investments in distorted economies," Working Papers 2008011, University of Antwerp, Faculty of Business and Economics.
    26. Endre Kildal Iversen & Kristine Grimsrud & Henrik Lindhjem & Jette Bredahl Jacobsen, 2019. "Trade-offs between carbon sequestration, landscape aesthetics and biodiversity in a cost-benefit analysis of land use options in Norway," Discussion Papers 915, Statistics Norway, Research Department.
    27. Figari Francesco & Gandullia Luca & Lezzi Emanuela, 2018. "Marginal Cost of Public Funds: From the Theory to the Empirical Application for the Evaluation of the Efficiency of the Tax-Benefit Systems," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(4), pages 1-16, October.
    28. Dan Usher, 2006. "The Marginal Cost of Public Funds Is the Ratio of Mean Income to Median Income," Public Finance Review, , vol. 34(6), pages 687-711, November.
    29. Lundholm, Michael, 2005. "Cost-Benefit Analysis and the Marginal Cost of Public Funds," Research Papers in Economics 2005:3, Stockholm University, Department of Economics.
    30. James E. Anderson & Will Martin, 2011. "Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(2), pages 289-309, April.
    31. Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo.
    32. Lindgren, Petter Y. & Presterud, Ane Ofstad, 2021. "Expanding the Norwegian Armed Forces in the Time of Corona: Benefit-Cost Analysis in the Context of High Unemployment Rate," MPRA Paper 106405, University Library of Munich, Germany.
    33. Nakabayashi, Masanari, 2010. "Optimal tax rules and public sector efficiency with an externality in an overlapping generations model," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 1028-1040, December.
    34. Justin M. Ross & Robert R. Dunn, 2007. "The Income Tax Responsiveness Of The Rich: Evidence From Free Agent Major League Baseball All‐Stars," Contemporary Economic Policy, Western Economic Association International, vol. 25(4), pages 639-648, October.
    35. Brett, Craig & Weymark, John A., 2003. "Financing education using optimal redistributive taxation," Journal of Public Economics, Elsevier, vol. 87(11), pages 2549-2569, October.
    36. Marloes Lammers & Lucy Kok, 2021. "Are active labor market policies (cost-)effective in the long run? Evidence from the Netherlands," Empirical Economics, Springer, vol. 60(4), pages 1719-1746, April.
    37. Stenbacka Rune & Tombak Mihkel, 2018. "Optimal Reimbursement Policy in Health Care: Competition, Ownership Structure and Quality Provision," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(1), pages 1-19, January.
    38. Felix Bierbrauer, 2006. "Collectively Incentive Compatible Tax Systems," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2006_24, Max Planck Institute for Research on Collective Goods.
    39. Liqun Liu, 2004. "The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 17-29, January.
    40. Nicholas Lawson, 2014. "Taxing the Job Creators: Efficient Progressive Taxation with Wage Bargaining," AMSE Working Papers 1442, Aix-Marseille School of Economics, France, revised Aug 2014.
    41. Åsmund Sunde Valseth & Katinka Holtsmark & Bjart Holtsmark, 2019. "The costs of taxation in the presence of inequality," Discussion Papers 908, Statistics Norway, Research Department.
    42. Geir H. M. Bjertnæs, 2018. "The marginal cost of public funds in large welfare state countries," Discussion Papers 879, Statistics Norway, Research Department.
    43. Michael Lundholm, 2008. "Decentralizing Public Goods Production," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 259-279, April.
    44. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo.
    45. Stanley L. Winer & George Tridimas & Walter Hettich, 2007. "Social Welfare and Collective Goods Coercion in Public Economics," Carleton Economic Papers 07-03, Carleton University, Department of Economics.
    46. Claus Thustrup Kreiner & Nicolaj Verdelin, 2012. "Optimal Provision of Public Goods: A Synthesis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 384-408, June.
    47. Liqun Liu, 2006. "Combining Distributional Weights and the Marginal Cost of Funds," Public Finance Review, , vol. 34(1), pages 60-79, January.
    48. Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2006. "The marginal cost of public funds: Hours of work versus labor force participation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1955-1973, November.
    49. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    50. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2004. "A Generalized Approach to Multigeneration Project Evaluation," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 377-396, October.
    51. Panos Hatzipanayotou & Michael S. Michael, 2001. "Public Goods, Tax Policies, and Unemployment in LDCs," Southern Economic Journal, John Wiley & Sons, vol. 68(1), pages 107-119, July.
    52. Gauthier, Stéphane & Laroque, Guy, 2009. "Separability and public finance," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1168-1174, December.
    53. Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Good Provision with Endogenous Interest Groups," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 311-342, April.
    54. Estache, Antonio & Gomez-Lobo, Andres & Leipziger, Danny, 2001. "Utilities Privatization and the Poor: Lessons and Evidence from Latin America," World Development, Elsevier, vol. 29(7), pages 1179-1198, July.
    55. Nicholas Lawson, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Post-Print hal-02510497, HAL.
    56. Liu, Liqun, 2003. "A marginal cost of funds approach to multi-period public project evaluation: implications for the social discount rate," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1707-1718, August.
    57. Mickaël Beaud & Thierry Blayac & Patrice Bougette & Soufiane Khoudmi & Philippe Mahenc & Stéphane Mussard, 2013. "Estimation du coût d'opportunité des fonds publics pour l'économie française," Working Papers halshs-01077141, HAL.
    58. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    59. G. Cornelis van Kooten, 2023. "Determining optimal forest rotation ages and carbon offset credits: Accounting for post‐harvest carbon storehouses," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 71(2), pages 255-272, June.
    60. James Heckman & Pedro Carneiro, 2003. "Human Capital Policy," NBER Working Papers 9495, National Bureau of Economic Research, Inc.
    61. Proost, Stef & De Borger, Bruno & Koskenoja, Pia, 2007. "Chapter 3 Public finance aspects of transport charging and investments," Research in Transportation Economics, Elsevier, vol. 19(1), pages 59-80, January.
    62. Estache, Antonio & Gomez-Lobo, Andres & Leipziger, Danny, 2000. "Utility privatization and the needs of the poor in Latin America - Have we learned enough to get it right?," Policy Research Working Paper Series 2407, The World Bank.
    63. Anthony B. Atkinson, 2004. "De nouvelles sources pour le financement du développement – Économie publique mondiale. Une approche en termes de frontière de production," Revue d’économie du développement, De Boeck Université, vol. 12(3), pages 5-27.
    64. Gaube, Thomas, 2000. "When do distortionary taxes reduce the optimal supply of public goods?," Journal of Public Economics, Elsevier, vol. 76(2), pages 151-180, May.
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    66. Frits Bos & Thomas van der Pol & Gerbert Romijn, 2018. "Should CBA’s include a correction for the marginal excess burden of taxation?," CPB Discussion Paper 370, CPB Netherlands Bureau for Economic Policy Analysis.
    67. Elio H Londero, 2004. "Poverty Targeting Classifications and Distributional Effects," Public Economics 0407012, University Library of Munich, Germany.
    68. Zhiyong An, 2023. "On the marginal cost of public funds: the implications of charitable giving and warm glow," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 299-307, September.
    69. Shigeo Morita, 2022. "The MCPF under the pandemic," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(5), pages 993-1015, October.
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    71. Geir Bjertnaes, 2015. "Social Security Transfers and the Marginal Cost of Public Funds," CESifo Working Paper Series 5689, CESifo.
    72. Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Estimating the Social Marginal Cost of Public Funds: A Micro-data Approach," CIRJE F-Series CIRJE-F-817, CIRJE, Faculty of Economics, University of Tokyo.
    73. Guy Meunier & Jean-Pierre Ponssard, 2012. "A sectoral approach balancing global efficiency and equity," Post-Print hal-02645221, HAL.
    74. Felix Bierbrauer, 2008. "Optimal Income Taxation, Public Goods Provision and Robust Mechanism Design," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_31, Max Planck Institute for Research on Collective Goods.
    75. Bjart Holtsmark, 2019. "Is the marginal cost of public funds equal to one?," Discussion Papers 893, Statistics Norway, Research Department.
    76. Liqun Liu, 2004. "Comorbidities and the willingness to pay for reducing the risk of a targeted disease: introducing endogenous effort for risk reduction," Health Economics, John Wiley & Sons, Ltd., vol. 13(5), pages 493-498, May.
    77. Bas Jacobs, 2018. "The marginal cost of public funds is one at the optimal tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 883-912, August.
    78. Atsushi Tsuneki, 2002. "Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 93-104, January.
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    80. Fridstrøm, Lasse & Østli, Vegard, 2017. "The vehicle purchase tax as a climate policy instrument," Transportation Research Part A: Policy and Practice, Elsevier, vol. 96(C), pages 168-189.
    81. Agnar Sandmo, 2001. "Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds," CESifo Working Paper Series 579, CESifo.
    82. Olof Johansson-Stenman, 2005. "Distributional Weights in Cost-Benefit Analysis—Should We Forget about Them?," Land Economics, University of Wisconsin Press, vol. 81(3).
    83. Gahvari, Firouz, 2006. "On the marginal cost of public funds and the optimal provision of public goods," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1251-1262, August.
    84. Robin Boadway, 2001. "Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization," Constitutional Political Economy, Springer, vol. 12(2), pages 93-121, June.
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    86. Thomas Gaube, 2005. "Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 319-334, May.
    87. Spencer Bastani, 2023. "The Marginal Cost of Public Funds: A Brief Guide," CESifo Working Paper Series 10322, CESifo.
    88. Liu, Liqun & Neilson, William S., 2006. "Endogenous private safety investment and the willingness to pay for mortality risk reductions," European Economic Review, Elsevier, vol. 50(8), pages 2063-2074, November.
    89. Anthony Barnes Atkinson, 2003. "Innovative Sources for Development Finance: Over-Arching Issues," WIDER Working Paper Series DP2003-88, World Institute for Development Economic Research (UNU-WIDER).
    90. Fosgerau, Mogens & Pilegaard, Ninette, 2007. "Cost-benefit rules for transport projects when labor supply is endogenous and taxes are distortionary," MPRA Paper 3902, University Library of Munich, Germany.
    91. José Manuel González-Páramo, "undated". "Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva," Working Papers 32-02 Classification-JEL , Instituto de Estudios Fiscales.

  12. Lindbeck, A. & Molander, P. & Persson, T. & Paterson, O. & Sandmo, A. & Swedenborg, B. & Thygesen, N., 1993. "Options for Economic and Political Reform in Sweden," Papers 540, Stockholm - International Economic Studies.

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    1. Daron Acemoglu & Jorn-Steffen Pischke, 1998. "The Structure of Wages and Investment in General Training," NBER Working Papers 6357, National Bureau of Economic Research, Inc.
    2. Agneta Kruse & Pier Luigi Porta & Pia Saraceno, 1997. "Pension Systems and Reforms: a Note on Transition Problems," Working Papers 02, University of Milano-Bicocca, Department of Economics, revised Feb 1997.
    3. Thomas Aronsson & James R. Walker, 1997. "The Effects of Sweden's Welfare State on Labor Supply Incentives," NBER Chapters, in: The Welfare State in Transition: Reforming the Swedish Model, pages 203-266, National Bureau of Economic Research, Inc.
    4. Andersson, Thomas, 1994. "Foreign Direct Investment and Employment in Sweden," Working Paper Series 418, Research Institute of Industrial Economics.
    5. Ohlsson, H. & Agell, J. & Lindh, T., 1995. "Growth and the Public Sector: A Critical Review Essay," Papers 1995-09, Uppsala - Working Paper Series.
    6. Ljungqvist, L., 1994. "The Swedish Unemployment Experience," Working papers 9424, Wisconsin Madison - Social Systems.
    7. Arnsperger, Christian & de la Croix, David, 1994. "Envy-Minimizing Unemployment Benefits," LIDAM Discussion Papers IRES 1995001, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    8. Lindquist, Matthew J., 2005. "The welfare costs of union wage compression," European Economic Review, Elsevier, vol. 49(3), pages 639-658, April.
    9. Rillaers, Alexandra, 1999. "Education and Income Inequality: The Role of a Social Protection System," LIDAM Discussion Papers IRES 1999017, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    10. Gustavsson, Magnus, 2004. "Trends in the Transitory Variance of Earnings: Evidence from Sweden 1960-1990 and a Comparison with the United States," Working Paper Series 2004:11, Uppsala University, Department of Economics.
    11. Atkinson, Anthony B., 1995. "The Welfare State and Economic Performance," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 171-198, June.
    12. Chien-Chiang Lee & Chun-Ping Chang, 2006. "Social security expenditure and GDP in OECD countries: A cointegrated panel analysis," International Economic Journal, Taylor & Francis Journals, vol. 20(3), pages 303-320.
    13. Addison, John T. & Belfield, Clive R., 2007. "Unions, training and firm performance," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 40(4), pages 361-381.
    14. Gustavsson, Magnus, 2002. "Earnings Dynamics and Inequality during Macroeconomic Turbulence: Sweden 1991-1999," Working Paper Series 2002:20, Uppsala University, Department of Economics.
    15. Atkinson, A. B., 1995. "Is the Welfare State necessarily an obstacle to economic growth?," European Economic Review, Elsevier, vol. 39(3-4), pages 723-730, April.
    16. Per-Anders Edin & Robert Topel, 1997. "Wage Policy and Restructuring: The Swedish Labor Market since 1960," NBER Chapters, in: The Welfare State in Transition: Reforming the Swedish Model, pages 155-202, National Bureau of Economic Research, Inc.
    17. Jochem, Sven, 1998. "The social democratic full-employment model in transition: The Scandinavian experiences in the 1980s and 1990s," Working papers of the ZeS 02/1998, University of Bremen, Centre for Social Policy Research (ZeS).
    18. Matt Andrews, 2015. "Has Sweden Injected Realism into Public Financial Management Reforms in Partner Countries?," CID Working Papers 303, Center for International Development at Harvard University.
    19. Dehem, Roger, 1994. "La rationalisation de l’irrationnel," L'Actualité Economique, Société Canadienne de Science Economique, vol. 70(3), pages 317-324, septembre.
    20. McDonald, Bruce D. & Miller, D. Ryan, 2010. "Welfare programs and the state economy," Journal of Policy Modeling, Elsevier, vol. 32(6), pages 719-732, November.
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  13. Sandmo, A., 1990. "Ragnar Frisch on the Optimal Diet," Papers 11-90, Norwegian School of Economics and Business Administration-.

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    1. Sandmo, Agnar, 2017. "A Fundamental Externality in the Labour Market? Ragnar Frisch on the socially optimal amount of work," Discussion Paper Series in Economics 2/2018, Norwegian School of Economics, Department of Economics.

  14. Sandmo, A., 1990. "Economists and the Welfare State.," Papers 10-90, Norwegian School of Economics and Business Administration-.

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    1. Hwanjoon Kim, 2000. "Anti-Poverty Effectiveness of Taxes and Income Transfers in Welfare States," LIS Working papers 228, LIS Cross-National Data Center in Luxembourg.
    2. Bernard Enjolras, 2004. "Individual action, institutions and social change: an approach in terms of convention," Cahiers de la Maison des Sciences Economiques r04052, Université Panthéon-Sorbonne (Paris 1).
    3. Agell, Jonas & Persson, Mats, 2000. "Tax arbitrage and labor supply," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
    4. Flavia Poinsot, 2022. "La tragedia de los políticos y los votantes: Cuando el crecimiento económico se convierte en una utopía," Asociación Argentina de Economía Política: Working Papers 4586, Asociación Argentina de Economía Política.
    5. Agell, Jonas, 2003. "Efficiency and Equality in the Labour Market," Research Papers in Economics 2003:11, Stockholm University, Department of Economics.
    6. Karl Ove Moene & Michael Wallerstein, 2001. "Targeting and political support for welfare spending," Economics of Governance, Springer, vol. 2(1), pages 3-24, March.
    7. Deepak Lal, 1991. "Social Policy After Socialism," UCLA Economics Working Papers 641, UCLA Department of Economics.
    8. James J. Heckman & Jonas Agell & Florian Gertser & Merz Friedrich, 2003. "The Labour Market and the Job Miracle," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(02), pages 29-48, October.
    9. Agell, Jonas, 1996. "Why Sweden's Welfare State Needed Reform," Economic Journal, Royal Economic Society, vol. 106(439), pages 1760-1771, November.
    10. Bruce Headey & Ruud Muffels, 2008. "Do Generous Welfare States Generate Efficiency Gains which Counterbalance Short Run Losses? Testing Downside Risk Theory with Economic Panel Data for the U.S., Germany and The Netherlands," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 86(2), pages 337-354, April.
    11. Bernard Enjolras, 2004. "Formes institutionnelles, rationalité axiologique et conventions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 75(4), pages 595-617, December.
    12. Jean-Claude Milleron, 1992. "Les métiers de l'économiste au service de la décision," Revue Économique, Programme National Persée, vol. 43(4), pages 797-810.

  15. Sandmo, A., 1989. "Monopsonistic Wage Discrimination, Incentives And Efficiency," Papers 04-89, Norwegian School of Economics and Business Administration-.

    Cited by:

    1. Laszlo Goerke & Michael Neugart, 2021. "Social preferences, monopsony and government intervention," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 864-891, May.
    2. Albert Jan Hummel, 2021. "Monopsony power, income taxation and welfare," Tinbergen Institute Discussion Papers 21-051/VI, Tinbergen Institute.
    3. Yeung-Nan Shieh, 2006. "Monopsonistic wage discrimination and employment effect under conditions of constant labor supply elasticity," Economics Bulletin, AccessEcon, vol. 4(32), pages 1-4.
    4. Albert Jan Hummel, 2021. "Monopsony Power, Income Taxation and Welfare," CESifo Working Paper Series 9128, CESifo.

  16. Sandmo, A., 1988. "Differential Taxation And The Encouragement Of Risk- Taking," Papers 15-88, Norwegian School of Economics and Business Administration-.

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    1. 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.
    2. Patrick K. Asea & Stephen J. Turnovsky, 1997. "Capital Income Taxation and Risk-Taking in a Small Open Economy," NBER Working Papers 6189, National Bureau of Economic Research, Inc.
    3. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
    4. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
    5. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
    6. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
    7. 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.
    8. Christiansen, Vidar, 1990. "Normative Aspect'S Of State-Contingent Capital Income Taxation," Economic Research Papers 268378, University of Warwick - Department of Economics.
    9. 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.
    10. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Christiansen, V., 1990. "A Normative Analysis Of Capital Income Taxes In The Presence Of Aggregate Risk," The Warwick Economics Research Paper Series (TWERPS) 343, University of Warwick, Department of Economics.
    12. Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
    13. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
    14. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    15. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2009. "The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation," arqus Discussion Papers in Quantitative Tax Research 92, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Albæk, Karsten, 2005. "Om lærepladsspørgsmålet," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
    17. Evans, Lynne & Kenc, Turalay, 2003. "Welfare Cost Of Monetary And Fiscal Policy Shocks," Macroeconomic Dynamics, Cambridge University Press, vol. 7(2), pages 212-238, April.
    18. Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
    19. Bentzen, Jan & Smith, Valdemar, 2005. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 65-80.
    20. Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
    21. 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.
    22. Wahl, Jack E. & Broll, Udo, 2007. "Differential Taxation and Corporate Futures-Hedging," Dresden Discussion Paper Series in Economics 06/07, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
    23. Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
    24. Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
    25. 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.
    26. Christiansen, V., 1990. "Normative Aspects Of State-Contengent Capital Income Taxation," The Warwick Economics Research Paper Series (TWERPS) 344, University of Warwick, Department of Economics.
    27. Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
    28. Kai A. Konrad, 1991. "Risk Taking and Taxation in Complete Capital Markets," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 16(2), pages 167-177, December.
    29. 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.
    30. 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.
    31. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
    32. Sørensen, Christen, 2005. "Velfærdskommissionens analyse af finanspolitisk holdbarhed – før og nu," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 230-242.
    33. Christiansen, Vidar, 1990. "A Normative Analysis Of Capital Income Taxes In The Presence Of Aggregate Risk," Economic Research Papers 268377, University of Warwick - Department of Economics.
    34. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
    35. 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.
    36. Marc Steffen Rapp & Bernhard Schwetzler, 2008. "Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 334-351, September.
    37. Kenc, Turalay, 2004. "Taxation, risk-taking and growth: a continuous-time stochastic general equilibrium analysis with labor-leisure choice," Journal of Economic Dynamics and Control, Elsevier, vol. 28(8), pages 1511-1539, June.
    38. Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
    39. Rapp, Marc Steffen & Schwetzler, Bernhard, 2008. "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series 2008-08, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
    40. Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.

  17. SANDMO, Agnar, 1971. "Investment and the rate of interest," LIDAM Reprints CORE 102, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

    Cited by:

    1. Karl Ove Moene & Asbjorn Rodseth, 1991. "Nobel Laureate: Trygve Haavelmo," Journal of Economic Perspectives, American Economic Association, vol. 5(3), pages 175-192, Summer.
    2. Michael Grossman, 1976. "The Correlation between Health and Schooling," NBER Chapters, in: Household Production and Consumption, pages 147-224, National Bureau of Economic Research, Inc.
    3. Koray Yıldırım & Neşe Algan & Harun Bal, 2024. "Investment Hysteresis: An Empirical Essay Turkish Case," Evaluation Review, , vol. 48(1), pages 143-176, February.
    4. Timothy P. Roth, 1979. "External Economies, Tax Receipts, and Pareto Optimality: the Case of Information," Public Finance Review, , vol. 7(1), pages 47-69, January.

  18. SANDMO, Agnar & DREZE, Jacques H., 1971. "Discount rates for public investment in closed and open economies," LIDAM Reprints CORE 98, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

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    1. Glenn P. Jenkins & Armin Zeinali, 2014. "Cost-Effective Infrastructure Choices In Education: Location, Build Or Repair," Development Discussion Papers 2013-08, JDI Executive Programs.
    2. Huizinga, Harry & Nielsen, Soren Bo, 2001. "Privatization, public investment, and capital income taxation," Journal of Public Economics, Elsevier, vol. 82(3), pages 399-414, December.
    3. Jerry R. Green, 1977. "Notes on the Public Debt and Social Insurance," NBER Working Papers 0188, National Bureau of Economic Research, Inc.
    4. Chun-Yan Kuo & Glenn Jenkins, 2007. "The Economic Opportunity Cost Of Capital For Canada - An Empirical Update," Working Paper 1133, Economics Department, Queen's University.
    5. A Badawi, 2003. "Private Capital Formation and Public Investment in Sudan: Testing the Substitutability and Complementarity Hypotheses in a Growth Framework," Economics Discussion Paper Series 0316, Economics, The University of Manchester.
    6. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2021. "Discounting Environmental Benefits for Future Generations," Public Finance Review, , vol. 49(1), pages 41-70, January.
    7. Kellermann, Kersten, 2007. "Fiscal competition and a potential growth effect of centralization," KOFL Working Papers 4, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz.
    8. Li, Qingran & Pizer, William A., 2021. "Use of the consumption discount rate for public policy over the distant future," Journal of Environmental Economics and Management, Elsevier, vol. 107(C).
    9. Sebastian Edwards, 1985. "Country Risk, Foreign Borrowing and the Social Discount Rate in an Open Developing Economy," NBER Working Papers 1651, National Bureau of Economic Research, Inc.
    10. Tamai, Toshiki, 2023. "The rate of discount on public investments with future bias in an altruistic overlapping generations model," European Journal of Political Economy, Elsevier, vol. 79(C).
    11. Zhuang, Juzhong & Liang, Zhihong & Lin, Tun & de Guzman, Franklin, 2007. "Theory and Practice in the Choice of Social Discount Rate for Cost-Benefit Analysis: A Survey," ADB Economics Working Paper Series 94, Asian Development Bank.
    12. Robert Delorme, 1976. "A propos du taux d'actualisation du Plan," Revue Économique, Programme National Persée, vol. 27(1), pages 1-30.
    13. Chun-Yan Kuo & Glenn P. Jenkins & M Benjamin Mphahlele, 2003. "The Economic Opportunity Cost of Capital in South Africa," Development Discussion Papers 2003-05, JDI Executive Programs.
    14. Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving, 2004. "A Generalized Approach to Multigeneration Project Evaluation," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 377-396, October.
    15. Raúl Castro & Jorge Armando Rueda Gallardo, 2020. "Estimación Empírica de la Tasa Social de Descuento Estudio de Caso Bolivia," Documentos CEDE 18020, Universidad de los Andes, Facultad de Economía, CEDE.
    16. George Fane, 1991. "The Social Opportunity Cost of Foreign Exchange: A Partial Defence of Harberger et al," The Economic Record, The Economic Society of Australia, vol. 67(4), pages 307-316, December.
    17. Claude Montmarquette & Iain Scott, 2007. "Taux d'actualisation pour l'évaluation des investissements publics au Québec," CIRANO Project Reports 2007rp-02, CIRANO.
    18. Burgess, David F., 2013. "Reconciling alternative views about the appropriate social discount rate," Journal of Public Economics, Elsevier, vol. 97(C), pages 9-17.
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    20. Rennert, Kevin & Prest, Brian C. & Pizer, William & Newell, Richard G. & Anthoff, David & Kingdon, Cora & Rennels, Lisa & Cooke, Roger & Raftery, Adrian E. & Ševčíková, Hana & Errickson, Frank, 2021. "The Social Cost of Carbon: Advances in Long-Term Probabilistic Projections of Population, GDP, Emissions, and Discount Rates," RFF Working Paper Series 21-28, Resources for the Future.
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    3. Fortin, Ines & Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2016. "The Consumption-Investment Decision of a Prospect Theory Household," Economics Series 322, Institute for Advanced Studies.
    4. Dionne, Georges & Harrington, Scott, 2017. "Insurance and Insurance Markets," Working Papers 17-2, HEC Montreal, Canada Research Chair in Risk Management.
    5. Douglas W. Elmendorf & Miles S. Kimball, 1996. "Taxation of labor income and the demand for risky assets," Finance and Economics Discussion Series 96-32, Board of Governors of the Federal Reserve System (U.S.).
    6. Dawe, David, 1996. "A new look at the effects of export instability on investment and growth," World Development, Elsevier, vol. 24(12), pages 1905-1914, December.
    7. Christiansen, Vidar, 1990. "Normative Aspect'S Of State-Contingent Capital Income Taxation," Economic Research Papers 268378, University of Warwick - Department of Economics.
    8. Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.
    9. Inmaculada Rodríguez-Puerta & Alberto A. Álvarez-López, 2022. "A model for the optimal selection of lenders," Annals of Operations Research, Springer, vol. 313(2), pages 1269-1284, June.
    10. Kent Smetters, 2001. "The Equivalence of the Social Security's Trust Fund Portfolio Allocation and Capital Income Tax Policy," NBER Working Papers 8259, National Bureau of Economic Research, Inc.
    11. Christiansen, V., 1990. "A Normative Analysis Of Capital Income Taxes In The Presence Of Aggregate Risk," The Warwick Economics Research Paper Series (TWERPS) 343, University of Warwick, Department of Economics.
    12. Eeckhoudt, Louis, 2001. "Espérance d’utilité et nouveaux modèles de choix dans le risque : une connivence cachée," L'Actualité Economique, Société Canadienne de Science Economique, vol. 77(4), pages 499-516, décembre.
    13. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
    14. Zoutman, Floris T., 2014. "The Effect of Capital Taxes on Household's Portfolio Composition and Intertemporal Choice: Evidence from the Dutch 2001 Capital Income Tax Reform," Discussion Papers 2014/23, Norwegian School of Economics, Department of Business and Management Science.
    15. Arrondel, Luc & Lefebvre, Bruno, 2001. "Consumption and Investment Motives in Housing Wealth Accumulation: A French Study," Journal of Urban Economics, Elsevier, vol. 50(1), pages 112-137, July.
    16. Elena Antoniadou & Leonard J. Mirman & Marc Santugini, 2013. "The Income Effect under Uncertainty: a Slutsky-Like Decomposition with Risk Aversion," Cahiers de recherche 1306, CIRPEE.
    17. Broll, Udo & Mallick, Rajiv & Wong, Kit Pong, 2001. "International trade and hedging in economies in transition," Economic Systems, Elsevier, vol. 25(2), pages 149-159, June.
    18. Hlouskova, Jaroslava & Fortin, Ines & Tsigaris, Panagiotis, 2017. "The consumption–investment decision of a prospect theory household: A two-period model," Journal of Mathematical Economics, Elsevier, vol. 70(C), pages 74-89.
    19. Drees, Burkhard & Eckwert, Bernhard, 2000. "Leverage and the price volatility of equity shares in equilibrium," The Quarterly Review of Economics and Finance, Elsevier, vol. 40(2), pages 155-167.
    20. Barsky, Robert B, 1989. "Why Don't the Prices of Stocks and Bonds Move Together?," American Economic Review, American Economic Association, vol. 79(5), pages 1132-1145, December.
    21. Smetters, Kent, 2006. "Risk sharing across generations without publicly owned equities," Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1493-1508, October.
    22. Chang, Fwu-Ranq, 1996. "Uncertainty and investment in health," Journal of Health Economics, Elsevier, vol. 15(3), pages 369-376, June.
    23. Bundervoet, Tom, 2010. "Assets, Activity Choices, and Civil War: Evidence from Burundi," World Development, Elsevier, vol. 38(7), pages 955-965, July.
    24. Drees, Burkhard & Eckwert, Bernhard, 2000. "Price volatility and risk with non-separability of preferences," Mathematical Social Sciences, Elsevier, vol. 39(1), pages 21-34, January.
    25. Jishnu Das & Stefan Dercon & James Habyarimana & Pramila Krishnan, 2007. "Teacher Shocks and Student Learning: Evidence from Zambia," Journal of Human Resources, University of Wisconsin Press, vol. 42(4).
    26. Clemens, Christiane & Soretz, Susanne, 1999. "Konsequenzen des Zins- und Einkommensrisikos auf das wirtschaftliche Wachstum," Hannover Economic Papers (HEP) dp-221, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    27. Christiansen, V., 1990. "Normative Aspects Of State-Contengent Capital Income Taxation," The Warwick Economics Research Paper Series (TWERPS) 344, University of Warwick, Department of Economics.
    28. Jean-Sébastien Lenfant, 2021. "Eugen (Evgeny Evgenievich) Slutsky (1880-1948)," Working Papers hal-03628273, HAL.
    29. Lord, William & Rangazas, Peter, 1998. "Capital Accumulation and Taxation in a General Equilibrium Model with Risky Human Capital," Journal of Macroeconomics, Elsevier, vol. 20(3), pages 509-531, July.
    30. Christiansen, Vidar, 1990. "A Normative Analysis Of Capital Income Taxes In The Presence Of Aggregate Risk," Economic Research Papers 268377, University of Warwick - Department of Economics.
    31. Schindler, Dirk, 2003. "Optimal Income Taxation with a Risky Asset: The Triple Income Tax," CoFE Discussion Papers 03/11, University of Konstanz, Center of Finance and Econometrics (CoFE).
    32. Louis Eeckhoudt & Henri Sneessens & Francis Calcoen, 1989. "L'épargne de précaution : une analyse géométrique," Revue Économique, Programme National Persée, vol. 40(1), pages 21-34.
    33. Robledo, Julio R., 1999. "Strategic risk taking when there is a public good to be provided privately," Journal of Public Economics, Elsevier, vol. 71(3), pages 403-414, March.
    34. Eckwert, Bernhard, 1993. "Equilibrium term structure relations of risky assets in incomplete markets," Discussion Papers, Series II 214, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    35. Konrad, Kai A., 1990. "The Domar-Musgrave phenomenon and adverse selection," EconStor Research Reports 112681, ZBW - Leibniz Information Centre for Economics.
    36. Eckwert, Bernhard, 1996. "Equilibrium term structure relations of risky assets in incomplete markets," The Quarterly Review of Economics and Finance, Elsevier, vol. 36(3), pages 327-346.

Articles

  1. Agnar Sandmo, 2017. "Tony Atkinson 1944–2017: A lifetime commitment to the study of inequality," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 24(3), pages 612-623, May.

    Cited by:

    1. Brandolini, Andrea & Jenkins, Stephen P. & Micklewright, John, 2017. "Tony Atkinson and His Legacy," IZA Discussion Papers 10869, Institute of Labor Economics (IZA).
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Temi di discussione (Economic working papers) 1138, Bank of Italy, Economic Research and International Relations Area.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," PSE-Ecole d'économie de Paris (Postprint) hal-01629339, HAL.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Post-Print hal-01629339, HAL.
      • A Brandolini & Stephen P Jenkins & John Micklewright, 2017. "Tony Atkinson and his Legacy," STICERD - Public Economics Programme Discussion Papers 32, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his legacy," Discussion Papers 863, Statistics Norway, Research Department.
      • Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 411-444, September.

  2. Agnar Sandmo, 2015. "Editor's Choice The Early History of Environmental Economics," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 9(1), pages 43-63.

    Cited by:

    1. Franco, Marco P.V. & Gaspard, Marion & Mueller, Thomas, 2019. "Time discounting in Harold Hotelling's approach to natural resource economics: The unsolved ethical question," Ecological Economics, Elsevier, vol. 163(C), pages 52-60.
    2. Manolis Manioudis, 2022. "An Early Anticipation of Smart Growth? John Stuart Mill, Knowledge and the ‘East-West’ Distinction," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(3), pages 2164-2176, September.
    3. Barbier , Edward B., 2020. "From Limits to Growth to Planetary Boundaries: The Evolution of Economic Views on Natural Resource Scarcity," 2020 Conference (64th), February 12-14, 2020, Perth, Western Australia 305259, Australian Agricultural and Resource Economics Society.
    4. Halkos, George & Managi, Shunsuke, 2023. "New developments in the disciplines of environmental and resource economics," Economic Analysis and Policy, Elsevier, vol. 77(C), pages 513-522.
    5. Hrozencik, R. Aaron, 2018. "Energy, Food, and Water; Electricity Cooperative Pricing and Groundwater Irrigation Decisions," 2018 Annual Meeting, August 5-7, Washington, D.C. 274322, Agricultural and Applied Economics Association.
    6. Franco, Marco P.V., 2018. "Searching for a Scientific Paradigm in Ecological Economics: The History of Ecological Economic Thought, 1880s–1930s," Ecological Economics, Elsevier, vol. 153(C), pages 195-203.
    7. Ottmar Edenhofer & Max Franks & Matthias Kalkuhl, 2021. "Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1090-1121, October.
    8. Samuel Fankhauser & Nicholas Stern, 2016. "Climate change, development, poverty and economics," GRI Working Papers 253, Grantham Research Institute on Climate Change and the Environment.
    9. Berta, Nathalie, 2020. "Efficiency without Optimality: A Pragmatic Compromise for Environmental Policies in the Late 1960s," OSF Preprints wp2xf, Center for Open Science.

  3. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.

    Cited by:

    1. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
    2. Michele Bernasconi & Rosella Levaggi & Francesco Menoncin, 2020. "Dynamic Tax Evasion with Habit Formation in Consumption," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(3), pages 966-992, July.
    3. Gwenola Trotin & Amedeo Piolatto, 2011. "Optimal tax enforcement under prospect theory," Working Papers. Serie AD 2011-24, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    4. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
    5. James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015. "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers 1508, Tulane University, Department of Economics.
    6. Manoel Bittencourt & Rangan Gupta & Lardo Stander, 2013. "Tax evasion, financial development and inflation: theory and empirical evidence," Working Papers 201316, University of Pretoria, Department of Economics.
    7. James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
    8. James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, October.
    9. James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial Constraints and Firm Tax Evasion," Working Papers 1901, Tulane University, Department of Economics.
    11. James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
    12. Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    13. James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277, Edward Elgar Publishing.
    14. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    15. Feige, Edgar L., 2015. "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?," MPRA Paper 68466, University Library of Munich, Germany.
    16. Alm, James & Hodge, Timothy R. & Sands, Gary & Skidmore, Mark, 2014. "Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit," Working Paper Series 18810, Victoria University of Wellington, Chair in Public Finance.
    17. James Alm & David M. Bruner & Michael McKee, 2016. "Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime," Working Papers 1620, Tulane University, Department of Economics.
    18. Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
    19. Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017. "Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy," Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
    20. Marcelo Bérgolo & Guillermo Cruces, 2014. "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," Documentos de Trabajo (working papers) 14-19, Instituto de Economía - IECON.
    21. James Alm & Matthias Kasper, 2022. "Using behavioural economics to understand tax compliance," Working Papers 2207, Tulane University, Department of Economics.
    22. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
    23. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    24. James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
    25. Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
    26. Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
    27. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
    28. Kateřina Krzikallová & Filip Tošenovský, 2020. "Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
    29. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    30. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 104-119.
    31. Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
    32. Bethencourt, Carlos & Kunze, Lars, 2020. "Social norms and economic growth in a model with labor and capital income tax evasion," Economic Modelling, Elsevier, vol. 86(C), pages 170-182.
    33. Bergolo, Marcelo & Cruces, Guillermo, 2014. "Work and tax evasion incentive effects of social insurance programs," Journal of Public Economics, Elsevier, vol. 117(C), pages 211-228.

  4. Sandmo, Agnar, 2011. "Atmospheric externalities and environmental taxation," Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
    See citations under working paper version above.
  5. Agnar Sandmo, 2010. "Uncertainty in the Theory of Public Finance," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 35(1), pages 1-18, June.

    Cited by:

    1. Guenter Franke & Harris Schlesinger & Richard C. Stapleton, 2013. "Risk-Taking-Neutral Background Risk," CESifo Working Paper Series 4070, CESifo.

  6. Agnar Sandmo, 2007. "Retrospectives: Léon Walras and the Nobel Peace Prize," Journal of Economic Perspectives, American Economic Association, vol. 21(4), pages 217-228, Fall.

    Cited by:

    1. Lars Jonung, 2022. "Why was Keynes not awarded the Nobel Peace Prize after writing The Economic Consequences of the Peace?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(2), pages 396-419, April.

  7. Mats Persson & Agnar Sandmo, 2005. "Taxation and Tournaments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 543-559, October.
    See citations under working paper version above.
  8. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 643-663, December.

    Cited by:

    1. Martineau, Nicolas-Guillaume & de Vanssay, Xavier, 2019. "Sinning by omission: Insider trading and ethical behavior," Journal of Economics and Business, Elsevier, vol. 104(C), pages 1-1.
    2. Cyril CHALENDARD, 2015. "Use of Internal Information, External Information Acquisition and Customs Underreporting," Working Papers 201522, CERDI.
    3. Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series 414, Competitive Advantage in the Global Economy (CAGE).
    4. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
    5. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
    6. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    7. Evrenk, Haldun, 2009. "An exercise in political economy of tax reform," Economics Letters, Elsevier, vol. 105(1), pages 81-82, October.
    8. Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    9. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    10. Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
    11. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(II), pages 125-177, June.
    12. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
    13. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    14. Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
    15. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour 1012, University of Valencia, ERI-CES.
    16. Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
    17. Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Sciences Po publications info:hdl:2441/2jbidihgpo8, Sciences Po.
    18. Bouwe Dijkstra, "undated". "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
    19. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
    20. Pellizzari, Paolo & Rizzi, Dino, 2014. "Citizenship and power in an agent-based model of tax compliance with public expenditure," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 35-48.
    21. Joshua Commey, 2023. "Conceptualizing Tax Evasion and Tax Compliance Strategies," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 10(8), pages 169-181, August.
    22. Ramírez-Álvarez, José & Carrillo Maldonado, Paul, 2020. "Indicator of the efficiency of value added tax and income tax collection in Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    23. Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," Discussion Paper Series 1603, Institute of Economic Research, Korea University.
    24. Divya Datt, 2016. "Inter-governmental political relations in a federation and illegal mining of natural resources," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 18(4), pages 557-576, October.
    25. Hillberry, Russell & Karabay, Bilgehan & Tan, Shawn W., 2022. "Risk management in border inspection," Journal of Development Economics, Elsevier, vol. 154(C).
    26. Engström, Per & Hesselius, Patrik, 2007. "The information method - theory and application," Working Paper Series 2007:17, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    27. Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2020. "Tax Evasion, Investment Shocks, and the Consumption Puzzle: A DSGE Analysis with Financial Frictions," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 52(4), pages 907-932, June.
    28. Gemmell, Norman & Hasseldine, John, 2013. "Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique," Working Paper Series 18786, Victoria University of Wellington, Chair in Public Finance.
    29. Anastasia Litina & Theodore Palivos, 2011. "Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy," Discussion Paper Series 2011_07, Department of Economics, University of Macedonia, revised May 2011.
    30. Poelzer, Gregory & Yu, Stan, 2021. "All trust is local: Sustainable development, trust in government and legitimacy in northern mining projects," Resources Policy, Elsevier, vol. 70(C).
    31. Gaetano Lisi, 2012. "Unemployment, tax evasion and the slippery slope framework," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 59(3), pages 297-302, September.
    32. Agnar Sandmo, 2010. "Uncertainty in the Theory of Public Finance," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 35(1), pages 1-18, June.
    33. Haryo KUNCORO, 2019. "Tax Counterbalancing In Developing Countries The Case Of Indonesia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(32), pages 77-92, June.
    34. Gregory Amacher & Erkki Koskela & Markku Ollikainen, 2007. "Royalty reform and illegal reporting of harvest volumes under alternative penalty schemes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(2), pages 189-211, October.
    35. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
    36. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
    37. Gregory Poelzer, 2023. "Pursuing Alignment: A Comparison of Public Officials and Citizen Perception of Mine Development," Resources, MDPI, vol. 12(11), pages 1-13, November.
    38. Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
    39. Boly, Amadou & Konte, Maty & Shimeles, Abebe, 2019. "Corruption and tax morale in Africa," MERIT Working Papers 2019-042, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    40. Francesco Flaviano Russo, 2022. "Cash thresholds, cash expenditure and tax evasion," Fiscal Studies, John Wiley & Sons, vol. 43(4), pages 387-403, December.
    41. Garrido, Nicolás & Mittone, Luigi, 2013. "An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 42(C), pages 24-30.
    42. Rajeev K. Goel & Rati Ram & Friedrich Schneider & Ashley Potempa, 2020. "International movements of money and men: impact on the informal economy," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 44(1), pages 179-197, January.
    43. Norman Gemmell & Marisa Ratto, 2019. "The effects of penalty information on tax compliance: evidence from a New Zealand field experiment," Working Papers hal-02302534, HAL.
    44. Tony Addison & Miguel Niño-Zarazúa & Jukka Pirttilä, 2018. "Fiscal policy, state building and economic development," WIDER Working Paper Series wp-2018-5, World Institute for Development Economic Research (UNU-WIDER).
    45. James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
    46. Chollete, Lorán, 2009. "The Propagation of Financial Extremes," Discussion Papers 2008/25, Norwegian School of Economics, Department of Business and Management Science.
    47. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 7, pages iii-iii, Edward Elgar Publishing.
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    183. Henrik J. Kleven & Martin B. Knudsen & Claus T. Kreiner & Søren Pedersen & Emmanuel Saez, 2010. "Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark," NBER Working Papers 15769, National Bureau of Economic Research, Inc.
    184. Blaine Robbins & Edgar Kiser, 2018. "Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion," Rationality and Society, , vol. 30(2), pages 247-301, May.
    185. Cebula, Richard J., 2020. "The Relative Tax Gap Hypothesis: An Exploratory Analysis and Application to U.S. Financial Markets," American Business Review, Pompea College of Business, University of New Haven, vol. 23(1), pages 35-52, May.
    186. Gaetano T. Spartà & Gabriele Stabile, 2018. "Tax compliance with uncertain income: a stochastic control model," Annals of Operations Research, Springer, vol. 261(1), pages 289-301, February.
    187. Heese, H. Sebastian & Kemahlıoğlu-Ziya, Eda, 2016. "Don't ask, don't tell: Sharing revenues with a dishonest retailer," European Journal of Operational Research, Elsevier, vol. 248(2), pages 580-592.
    188. Yiannis Contoyiannis & Michael Hanias & Lykourgos Magafas, 2019. "The Study Of Capital Decline On The Number Of Successive Transactions In The Real Economy," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 17(1), pages 141-147, June.
    189. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
    190. Stefanos A. Tsikas, 2020. "Enforce taxes, but cautiously: societal implications of the slippery slope framework," European Journal of Law and Economics, Springer, vol. 50(1), pages 149-170, August.
    191. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
    192. Luigi Bonatti & Lorenza Lorenzetti, 2018. "The co-evolution of tax evasion, social capital and policy responses: a theoretical approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 65(3), pages 381-401, September.
    193. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.

  9. Sandmo, Agnar, 2004. "Striking the balance: economics and the environment," European Review, Cambridge University Press, vol. 12(1), pages 81-93, February.

    Cited by:

    1. Sabine Urban, 2005. "Développement durable et partenariat industriel : vers un modèle stratégique renouvelé," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 177-200, September.

  10. Agnar Sandmo, 2003. "Public Provision and Private Incentives," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 29, pages 87-104.

    Cited by:

    1. Avner Ben-Ner, "undated". "For-Profit, State, and Nonprofit: How to Cut the Pie Among the Three Sectors," Working Papers 0304, Human Resources and Labor Studies, University of Minnesota (Twin Cities Campus).

  11. Agnar Sandmo, 2002. "Efficient Environmental Policy with Imperfect Compliance," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 23(1), pages 85-103, September.
    See citations under working paper version above.
  12. Agnar Sandmo & David Wildasin, 1999. "Taxation, Migration, and Pollution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 39-59, February.

    Cited by:

    1. Eppink, Florian V. & Withagen, Cees A., 2009. "Spatial patterns of biodiversity conservation in a multiregional general equilibrium model," Resource and Energy Economics, Elsevier, vol. 31(2), pages 75-88, May.
    2. Don Fullerton & Inkee Hong & Gilbert E. Metcalf, 2001. "A Tax on Output of the Polluting Industry Is Not a Tax on Pollution: The Importance of Hitting the Target," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 13-44, National Bureau of Economic Research, Inc.
    3. Kjetil Bjorvatn & Guttorm Schjelderup, 2002. "Tax Competition and International Public Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 111-120, March.
    4. Aronsson, T. & Blomquist, S., 2000. "Optimal Taxation, Global Externalities and Labor Mobility," Papers 2000:15, Uppsala - Working Paper Series.
    5. De Borger, Bruno & Courcelle, Christophe & Swysen, Didier, 2004. "Optimal pricing of transport externalities in an international environment: some empirical results based on a numerical optimization model," Regional Science and Urban Economics, Elsevier, vol. 34(2), pages 163-201, March.
    6. Dietmar Wellisch, 1995. "Can household mobility solve basic environmental problems?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 245-260, August.
    7. Panos Hatzipanayotou & Michael S. Michael, 2005. "Migration, Tied Foreign Aid and the Welfare State," CESifo Working Paper Series 1497, CESifo.
    8. David Wildasin, 2008. "Public Finance in an Era of Global Demographic Change: Fertility Busts, Migration Booms, and Public Policy," Working Papers 2008-02, University of Kentucky, Institute for Federalism and Intergovernmental Relations.

  13. Agnar Sandmo, 1999. "Asymmetric Information and Public Economics: The Mirrlees-Vickrey Nobel Prize," Journal of Economic Perspectives, American Economic Association, vol. 13(1), pages 165-180, Winter.

    Cited by:

    1. Lise Rochaix-Ranson & Frédéric Rupprecht, 2000. "Présentation générale," Économie et Prévision, Programme National Persée, vol. 142(1), pages 93-99.
    2. Sandmo, Agnar, 2013. "The principal problem in political economy: income distribution in the history of economic thought," Discussion Paper Series in Economics 15/2013, Norwegian School of Economics, Department of Economics.
    3. Karel ZEMAN & Jan HRON, 2018. "The agricultural sector has the most efficient management of state receivables in the Czech Republic," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 64(2), pages 61-73.
    4. Kelly, S. & Pollitt, M. & Crawford-Brown, D., 2012. "Building performance evaluation and certification in the UK: a critical review of SAP?," Cambridge Working Papers in Economics 1238, Faculty of Economics, University of Cambridge.
    5. Katarzyna Sanak-Kosmowska & Jan W. Wiktor, 2020. "Empirical Identification of Latent Classes in the Assessment of Information Asymmetry and Manipulation in Online Advertising," Sustainability, MDPI, vol. 12(20), pages 1-17, October.
    6. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    7. Emre Yýldýrým & Yusuf Arslan & Merve Türkmen Barutçu, 2016. "The Role Of Uncertainty Avoidance And Indulgence As Cultural Dimensions On Online Shopping Expenditure," Eurasian Business & Economics Journal, Eurasian Academy Of Sciences, vol. 4(4), pages 42-51, January.

  14. Sandmo, Agnar, 1998. "Redistribution and the marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 70(3), pages 365-382, December.
    See citations under working paper version above.
  15. Sandmo, Agnar, 1994. "Monopsonistic wage discrimination, incentives and efficiency," Labour Economics, Elsevier, vol. 1(2), pages 151-170, March.
    See citations under working paper version above.
  16. Agnar Sandmo, 1993. "Ragnar Frisch on the Optimal Diet," History of Political Economy, Duke University Press, vol. 25(2), pages 313-327, Summer.
    See citations under working paper version above.
  17. Sandmo, Agnar, 1991. "Economists and the welfare state," European Economic Review, Elsevier, vol. 35(2-3), pages 213-239, April.
    See citations under working paper version above.
  18. Sandmo, Agnar, 1990. "Buchanan on Political Economy: A Review Article," Journal of Economic Literature, American Economic Association, vol. 28(1), pages 50-65, March.

    Cited by:

    1. van Damme, E.E.C., 2003. "James M. Buchanan," Other publications TiSEM c052518a-4d02-4b1d-ae97-6, Tilburg University, School of Economics and Management.
    2. Anton Lowenberg & Ben Yu, 1992. "Efficient constitution formation and maintenance: The role of “exit”," Constitutional Political Economy, Springer, vol. 3(1), pages 51-72, December.
    3. Randall G. Holcombe, 2020. "James M. Buchanan’s constitutional project: past and future," Public Choice, Springer, vol. 183(3), pages 371-387, June.
    4. Pasour, E. C., Jr., 1990. "Agriculture And The State: Market Processes And Bureaucracy," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 29(4), December.
    5. Roth, Timothy P., 1997. "Competence-difficulty gaps, ethics and the new social welfare theory," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(5), pages 533-552.
    6. Jan Abel Olsen, 1997. "Aiding priority setting in health care: is there a role for the contingent valuation method?," Health Economics, John Wiley & Sons, Ltd., vol. 6(6), pages 603-612, November.
    7. Alain Marciano, 2006. "Value and Exchange in Law and Economics: Buchanan versus Posner," ICER Working Papers 31-2006, ICER - International Centre for Economic Research.
    8. Garey Durden & Steven Millsaps, 1996. "James Buchanan's contributions to social and economic thought: Citation counts, self-assessment, and peer review," Constitutional Political Economy, Springer, vol. 7(2), pages 133-151, June.
    9. James Gwartney & Randall Holcombe, 2014. "Politics as exchange: the classical liberal economics and politics of James M. Buchanan," Constitutional Political Economy, Springer, vol. 25(3), pages 265-279, September.
    10. Timothy P. Roth, 2014. "Economists and the State," Books, Edward Elgar Publishing, number 15078.

  19. Sandmo, Agnar, 1990. "Tax Distortions and Household Production," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 78-90, January.

    Cited by:

    1. Ken Yamada, 2010. "Intertemporal Substitution in the Time Allocation of Married Women," Working Papers 27-2010, Singapore Management University, School of Economics.
    2. Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
    3. Lundholm, M. & Ohlsson, H., 1995. "Wages for Women and Publicly Financed Day Care," Papers 1995-23, Uppsala - Working Paper Series.
    4. Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
    5. Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series 1231, CESifo.
    6. Alessandro Balestrino, 2001. "On The Optimal Fiscal Treatment Of Family Size," CHILD Working Papers wp04_01, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
    7. Sam Allgood, 2009. "The Collective Household, Household Production and Efficiency of Marginal Reforms," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(5), pages 749-771, October.
    8. Cristian F. Sepulveda, 2019. "Time-saving Goods, Time Inequalities, and Optimal Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1902, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Sachs, Dominik & Köhne, Sebastian, 2019. "Pareto-Efficient Tax Deductions," CEPR Discussion Papers 13852, C.E.P.R. Discussion Papers.
    10. Holmlund, B., 2000. "Labor Taxation in Search Equilibrium with Home Production," Papers 2000:1, Uppsala - Working Paper Series.
    11. Apps, P.F. & Rees, R., 1998. "On the Taxation of Trade Within and Between Households," Papers 337, Australian National University - Department of Economics.
    12. Homburg, Stefan, 2004. "A New Approach to Optimal Commodity Taxation," Hannover Economic Papers (HEP) dp-299, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    13. Apps, Patricia & Rees, Ray, 2007. "The Taxation of Couples," IZA Discussion Papers 2910, Institute of Labor Economics (IZA).
    14. Bargain, Olivier & Donni, Olivier, 2011. "Optimal Commodity Taxation and Redistribution within Households," IZA Discussion Papers 5608, Institute of Labor Economics (IZA).
    15. Boone, Jan & Fredriksson, Peter & Holmlund, Bertil & van Ours, Jan, 2002. "Optimal unemployment insurance with monitoring and sanctions," Working Paper Series 2002:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    16. Engström, Per & Holmlund, Bertil & Kolm, Ann-Sofie, 2001. "Optimal Taxation in Search Equilibrium with Home Production," Working Paper Series 2001:19, Uppsala University, Department of Economics.
    17. Aled Ab Iorwerth & John Whalley, 1998. "Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes," NBER Working Papers 6653, National Bureau of Economic Research, Inc.
    18. Zhang, Jie & Davies, James & Zeng, Jinli & McDonald, Stuart, 2008. "Optimal taxation in a growth model with public consumption and home production," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 885-896, April.
    19. Garibaldi, Pietro & Wasmer, Etienne, 2003. "Equilibrium Search Unemployment, Endogenous Participation and Labour Market Flows," CEPR Discussion Papers 3986, C.E.P.R. Discussion Papers.
    20. van Soest, A.H.O. & Stancanelli, E.G.F., 2010. "Does Income Taxation Affect Partners’ Household Chores?," Other publications TiSEM e94cdabd-6fd7-406c-afd8-8, Tilburg University, School of Economics and Management.
    21. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    22. Apps, Patricia & Rees, Ray, 2015. "Capital Income Taxation and Household Production," IZA Discussion Papers 9607, Institute of Labor Economics (IZA).
    23. Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2002. "Endogenous Fertility and the Design of Family Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 175-193, March.
    24. Rosen, Sherwin, 1995. "Public Employment, Taxes and the Welfare State in Sweden," Working Papers 106, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    25. Heinesen, Eskil, 1999. "The tax wedge and household demand for services," Economic Modelling, Elsevier, vol. 16(2), pages 235-256, April.
    26. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series 7868, CESifo.
    27. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
    28. Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series 4578, CESifo.
    29. Cigno, Alessandro & Pettini, Anna, 2002. "Taxing family size and subsidizing child-specific commodities?," Journal of Public Economics, Elsevier, vol. 84(1), pages 75-90, April.
    30. Nir Jaimovich & Sergio Rebelo, 2017. "Nonlinear Effects of Taxation on Growth," Journal of Political Economy, University of Chicago Press, vol. 125(1), pages 265-291.
    31. Iulie Aslaksen & Charlotte Koren & Marianne Stokstad, 2000. "The Effect of Child Care Subsidies: A Critique of the Rosen Model," Feminist Economics, Taylor & Francis Journals, vol. 6(1), pages 95-103.
    32. John Piggott & John Whalley, 1999. "Reply to Apps/Rees and Gottfried/Richter," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 410-418, April.
    33. Peter Gottfried & Wolfram Richter, 1999. "The Tax Unit and Household Production: Comment," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 404-409, April.
    34. Javier Ferri & María Luisa Moltó & Ezequiel Uriel, "undated". "Time use, computable general equilibrium and tax policy analysis," Studies on the Spanish Economy 202, FEDEA.
    35. Francesca Carta, 2013. "Investing in the youngest: the optimal child care policy," Questioni di Economia e Finanza (Occasional Papers) 180, Bank of Italy, Economic Research and International Relations Area.
    36. Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," Ratio Working Papers 57, The Ratio Institute.
    37. George Abuselidze, 2018. "Optimal Fiscal Policy � Factors for the Formation of the Optimal Economic and Social Models," GATR Journals jber153, Global Academy of Training and Research (GATR) Enterprise.
    38. W. Michael Cox & David M. Gould & Roy J. Ruffin, 1993. "Income taxes as reciprocal tariffs," Working Papers 9336, Federal Reserve Bank of Dallas.
    39. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    40. Iulie Aslaksen & Charlotte Koren, 2000. "Child Care in the Welfare State A critique of the Rosen model," Discussion Papers 269, Statistics Norway, Research Department.
    41. Kleven, Henrik Jacobsen & Richter, Wolfram F & Sorensen, Peter Birch, 2000. "Optimal Taxation with Household Production," Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 584-594, July.
    42. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    43. Abuselidze, George, 2018. "Fiscal Policy Directions Of Small Enterprises and Anti-Crisis Measures on Modern Stage: During the Transformation of Georgia to the EU," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(1), pages 1-11.
    44. Patricia Apps & Ray Rees, 2016. "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series 5845, CESifo.
    45. van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Discussion Paper 2010-01, Tilburg University, Center for Economic Research.
    46. Alessandro Balestrino, 2012. "Taxes, Status Goods, and Piracy," CESifo Working Paper Series 3704, CESifo.
    47. A. Lans Bovenberg, 2004. "Resolving conflicts between profession and family: Lifetime solutions," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(21), pages 17-29, November.
    48. van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Other publications TiSEM 8684ed4c-ac9a-4049-b5e3-3, Tilburg University, School of Economics and Management.
    49. Beckmann, Klaus & Franz, Nele & Schneider, Andrea, 2014. "Intensive labour supply: a menu choice revealed preference approach for German females and males," Working Paper 145/2014, Helmut Schmidt University, Hamburg.
    50. Kolm, Ann-Sofie, 1998. "Differentiated payroll taxes, unemployment, and welfare," Journal of Public Economics, Elsevier, vol. 70(2), pages 255-271, November.
    51. Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
    52. Patricia Apps, 2009. "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers 609, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    53. Alessandro Balestrino, 2011. "On Economics, Leisure and Much More," Chapters, in: Samuel Cameron (ed.), Handbook on the Economics of Leisure, chapter 2, Edward Elgar Publishing.
    54. Whalley, John & Zhang, Shunming, 2005. "VAT base broadening when the location of some consumption is mobile," Economics Letters, Elsevier, vol. 87(2), pages 199-205, May.
    55. Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2003. "Doing Wonders with an Egg: Optimal Re‐distribution When Households Differ in Market and Non‐Market Abilities," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(3), pages 479-498, July.
    56. Ivanic, Maros & Valenzuela, Ernesto & Ludena, Carlos, 2005. "Reduction of global poverty through sector-specific investment," Conference papers 331373, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    57. Booth, Alison L. & Coles, Melvyn, 2005. "Increasing Returns to Education and the Skills Under-Investment Trap," IZA Discussion Papers 1657, Institute of Labor Economics (IZA).

  20. Sandmo, Agnar, 1989. "Differential taxation and the encouragement of risk-taking," Economics Letters, Elsevier, vol. 31(1), pages 55-59.
    See citations under working paper version above.
  21. Agnar Sandmo, 1988. "The taxation of household durable goods," Finnish Economic Papers, Finnish Economic Association, vol. 1(1), pages 13-24, Spring.

    Cited by:

    1. Bye, Brita & Avitsland, Turid, 2003. "The welfare effects of housing taxation in a distorted economy: a general equilibrium analysis," Economic Modelling, Elsevier, vol. 20(5), pages 895-921, September.

  22. Sandmo, Agnar, 1983. "Leif Johansen's contribution to public economics," Journal of Public Economics, Elsevier, vol. 21(3), pages 317-324, August.

    Cited by:

    1. Drèze, J. H., 1995. "Forty years of public economics: a personal perspective," LIDAM Reprints CORE 1154, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

  23. Sandmo, Agnar, 1981. "The Rate of Return and Personal Savings [The Rate of Return, Taxation and Personal Savings]," Economic Journal, Royal Economic Society, vol. 91(362), pages 536-540, June.

    Cited by:

    1. Auerbach, Alan J., 1989. "The deadweight loss from `non-neutral' capital income taxation," Journal of Public Economics, Elsevier, vol. 40(1), pages 1-36, October.
    2. Niels Johannesen, 2011. "Strategic Line Drawing between Debt and Equity," EPRU Working Paper Series 2011-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Peter Birch Sørensen, 2011. "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series 2011-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

  24. Sandmo, Agnar, 1981. "Income tax evasion, labour supply, and the equity--efficiency tradeoff," Journal of Public Economics, Elsevier, vol. 16(3), pages 265-288, December.

    Cited by:

    1. Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
    2. Crane, Steven E. & Nourzad, Farrokh, 1990. "Tax Rates and Tax Evasion: Evidence From California Amnesty Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 189-199, June.
    3. Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," SciencePo Working papers Main hal-03460334, HAL.
    4. Bouwe Dijkstra, "undated". "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
    5. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
    6. Roger N. Waud, 1985. "Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship," NBER Working Papers 1533, National Bureau of Economic Research, Inc.
    7. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
    8. Pirttilä, Jukka, 1999. "Tax evasion and economies in transition: Lessons from tax theory," BOFIT Discussion Papers 2/1999, Bank of Finland Institute for Emerging Economies (BOFIT).
    9. Ramos, Raúl & Silva, Hugo E., 2023. "Fare evasion in public transport: How does it affect the optimal design and pricing?," Transportation Research Part B: Methodological, Elsevier, vol. 176(C).
    10. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
    11. Bernard Fortin & Nadia Joubert & Guy Lacroix, 2002. "Fiscalité, effets de voisinage et offre de travail au noir," Post-Print halshs-00178184, HAL.
    12. Yosef Mealem & Yossef Tobol & Gideon Yaniv, 2010. "Whistle-blowers as a Deterrent to Tax Evasion," Public Finance Review, , vol. 38(3), pages 306-320, May.
    13. Don Fullerton & Marios Karayannis, 1993. "Tax Evasion and the Allocation of Capital," NBER Working Papers 4581, National Bureau of Economic Research, Inc.
    14. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
    15. Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010. "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers 2010-10, Universidad Torcuato Di Tella.
    16. Agell, Jonas & Persson, Mats & Sacklén, Hans, 1999. "Labor Supply Prediction when Tax Avoidance Matters," Working Paper Series 1999:16, Uppsala University, Department of Economics.
    17. Lucian Liviu ALBU & Ion GHIZDEANU & Mărioara IORDAN, 2008. "Informal Economic Estimation Models at Macroeconomic Level. Some Theoretical and Methodologial Considerations," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 1(2), pages 177-190.
    18. Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
    19. Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
    20. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Post-Print halshs-00118878, HAL.
    21. Gunter, Samara, 2013. "State Earned Income Tax Credits and Participation in Regular and Informal Work," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 33-62, March.
    22. Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
    23. Mahamoud, Ismael, 2008. "Contraintes institutionnelles et règlementaires et le secteur informel à Djibouti [Institutional and regulatory constraints and the informal sector in Djibouti]," MPRA Paper 48886, University Library of Munich, Germany.
    24. Agell, Jonas & Persson, Mats & Sacklén, Hans, 1999. "Labor Supply When Tax Avoidance Matters," Working Paper Series 157, Trade Union Institute for Economic Research.
    25. Schroyen, Fred, 1997. "Pareto efficient income taxation under costly monitoring," Journal of Public Economics, Elsevier, vol. 65(3), pages 343-366, September.
    26. Carmen UZLAU & Corina Maria ENE, 2016. "Quantification of the impact of corruption on the extent of tax evasion in Romania," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(3), pages 3-9, September.
    27. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
    28. Tasneem Chipty, 1991. "Cheating the government: The Economics of Evasion, by Frank A. Cowell. Cambridge, MA: MIT Press, 1990, 267 pp. Price: $19.95 cloth," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 10(4), pages 707-711.
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    1. Jukka Pirttilä & Matti Tuomala, 1997. "Income Tax, Commodity Tax and Environmental Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 379-393, July.
    2. Aronsson, Thomas & Granlund, David, 2013. "Gender Norms, Work Hours, and Corrective Taxation," HUI Working Papers 83, HUI Research.
    3. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545, Elsevier.
    4. Thomas Aronsson & Luca Micheletto, 2021. "Optimal Redistributive Income Taxation and Efficiency Wages," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 3-32, January.
    5. Aronsson, Thomas & Sjögren, Tomas, 2018. "Optimal Taxation, Redistribution, and Environmental Externalities," International Review of Environmental and Resource Economics, now publishers, vol. 11(3), pages 233-308, August.
    6. Thomas Aronsson & Luca Micheletto, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Working Papers 107, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    7. Sandmo, Agnar, 2011. "Atmospheric externalities and environmental taxation," Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
    8. Aronsson, T. & Blomquist, S., 2000. "Optimal Taxation, Global Externalities and Labor Mobility," Papers 2000:15, Uppsala - Working Paper Series.
    9. Jared C. Carbone & V. Kerry Smith, 2010. "Valuing ecosystem services in general equilibrium," NBER Working Papers 15844, National Bureau of Economic Research, Inc.
    10. Joaquin Morales Belpaire, 2012. "Decentralized Aid and Democracy," Working Papers 1212, University of Namur, Department of Economics.
    11. Aronsson, Thomas & Micheletto, Luca, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies 953, Umeå University, Department of Economics.
    12. Carbone, Jared C. & Smith, V. Kerry, 2008. "Evaluating policy interventions with general equilibrium externalities," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1254-1274, June.
    13. Mohrman Henry, 2015. "Coase on the Coase Theorem, “The Social Cost Controversy”," Man and the Economy, De Gruyter, vol. 2(2), pages 215-239, December.
    14. Nicola Acocella & Giovanni Di Bartolomeo, 2010. "Conflict of interest and coordination in public good provision," Politica economica, Società editrice il Mulino, issue 3, pages 389-408.
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    17. Clemens Michael A., 2014. "A Case Against Taxes and Quotas on High-Skill Emigration," Journal of Globalization and Development, De Gruyter, vol. 5(1), pages 1-39, June.
    18. Luca Corazzini, Ugo Gianazza, 2006. "Asymmetric Contributions from Identical Agents in a Local Interaction Model," ISLA Working Papers 24, ISLA, Centre for research on Latin American Studies and Transition Economies, Universita' Bocconi, Milano, Italy, revised Mar 2007.
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  27. Sandmo, Agnar, 1979. "A note on the neutrality of the cash flow corporation tax," Economics Letters, Elsevier, vol. 4(2), pages 173-176.

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    1. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
    2. 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.
    3. Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999. "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-285, July.
    4. Paolo Panteghini, 2000. "On Corporate Tax Asymmetries and Neutrality," CESifo Working Paper Series 276, CESifo.
    5. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
    6. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
    7. Eric W. Bond & Thomas A. Gresik, 2023. "On the incentive compatibility of universal adoption of destination-based cash flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1576-1600, December.
    8. Alvarez, Luis H. R. & Kanniainen, Vesa & Sodersten, Jan, 1998. "Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts," Journal of Public Economics, Elsevier, vol. 69(1), pages 17-48, July.
    9. Paolo M. Panteghini, 2002. "Corporate Tax Asymmetries under Investment Irreversibility," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 207-226, July.
    10. 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.
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    12. Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
    13. Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
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    18. Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
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    25. Paolo Panteghini, 2002. "Asymmetric Taxation under Incremental and Sequential Investment," CESifo Working Paper Series 717, CESifo.
    26. Annette Alstadsæter, 2001. "Does the Tax System Encourage too much Education?," CESifo Working Paper Series 612, CESifo.
    27. Paolo Panteghini & Carlo Scarpa, 2008. "Political pressures and the credibility of regulation: can profit sharing mitigate regulatory risk?," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 55(3), pages 253-274, September.
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  28. Sandmo, Agnar, 1978. "Direct versus indirect pigovian taxation," European Economic Review, Elsevier, vol. 7(4), pages 337-349, May.

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    1. Rebecca L. Taylor & Sofia B. Villas-Boas, 2016. "Bans vs. Fees: Disposable Carryout Bag Policies and Bag Usage," Applied Economic Perspectives and Policy, Agricultural and Applied Economics Association, vol. 38(2), pages 351-372.
    2. Huiyan Wang & Yong Li & Jia Li & Mengyuan Yu, 2020. "Internalization of External Benefits Brought by Hydropower Development," IJERPH, MDPI, vol. 17(1), pages 1-15, January.
    3. Ian W.H. Parry & Mr. John Norregaard & Mr. Dirk Heine, 2012. "Environmental Tax Reform: Principles from Theory and Practice to Date," IMF Working Papers 2012/180, International Monetary Fund.
    4. Abrardi, Laura & Cambini, Carlo, 2019. "Incentivizing self-control effort," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 13-30.

  29. Agnar Sandmo, 1977. "Portfolio Theory, Asset Demand and Taxation: Comparative Statics with Many Assets," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 44(2), pages 369-379.

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    1. Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
    2. 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.
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    4. Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
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    6. Petter Bjerksund & Guttorm Schjelderup, 2022. "Investor asset valuation under a wealth tax and a capital income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 873-889, August.
    7. Joann Martens Weiner & Marcel Gérard, 2006. "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale," Économie et Prévision, Programme National Persée, vol. 173(2), pages 65-77.
    8. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
    9. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
    10. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
    11. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
    12. Catarina Reis & Vasia Panousi, 2012. "Optimal Capital Taxation with Idiosyncratic Investment Risk," 2012 Meeting Papers 732, Society for Economic Dynamics.
    13. Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo.
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    25. Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
    26. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
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    1. Lars Hultkrantz, 2021. "Discounting in economic evaluation of healthcare interventions: what about the risk term?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 22(3), pages 357-363, April.
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    1. James P. Feehan & Raymond G. Batina, 2007. "Labor and Capital Taxation with Public Inputs as Common Property," Public Finance Review, , vol. 35(5), pages 626-642, September.
    2. José Manuel González-Páramo & Diego Martínez López, 2002. "Provisión eficiente de inversión pública financiada con impuestos distorsionantes," Economic Working Papers at Centro de Estudios Andaluces E2002/08, Centro de Estudios Andaluces.
    3. Olivier Cadot & Lars-Hendrik Röller & Andreas Stephan, 1999. "A Political Economy Model of Infrastructure Allocation: An Empirical Assessment," CIG Working Papers FS IV 99-15, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG).
    4. Laffont, Jean-Jacques & Cremer, Helmuth, 2000. "Public Goods with Costly Access," IDEI Working Papers 98, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2001.
    5. Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.
    6. Tirelli, Mario, 2006. "The evaluation of public investments under uncertainty," Research in Economics, Elsevier, vol. 60(4), pages 188-198, December.
    7. James B. Davies & Al Slivinski, 2005. "The Public Role in Provision of Scientific Information: An Economic Approach," University of Western Ontario, Economic Policy Research Institute Working Papers 20051, University of Western Ontario, Economic Policy Research Institute.
    8. Liqun Liu, 2004. "The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 17-29, January.
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    10. Grimaud, André, 2002. "Non Convexities, Imperfect Competition and Growth," IDEI Working Papers 150, Institut d'Économie Industrielle (IDEI), Toulouse.
    11. Eskeland, Gunnar S., 2000. "Environmental protection and optimal taxation," Policy Research Working Paper Series 2510, The World Bank.
    12. Diego Martinez Lopez & A. Jesus Sanchez Fuentes, 2006. "On the optimal level of public inputs," Working Papers 06.34, Universidad Pablo de Olavide, Department of Economics, revised Mar 2008.
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    16. Diego Martínez López & A. Jesús Sánchez Fuentes, "undated". "Optimal Provision Of Public Inputs In A Second Best Scenario (*)," Working Papers 17-05 Classification-JEL , Instituto de Estudios Fiscales.
    17. Craig Brett & John A. Weymark, 2009. "Comparative Statics of Optimal Nonlinear Income Taxation in the Presence of a Publicly Provided Input," Vanderbilt University Department of Economics Working Papers 0910, Vanderbilt University Department of Economics.
    18. Chantrel, Etienne & Grimaud, André & Tournemaine, Frédéric, 2008. "Pricing Knowledge and Funding Research of New Technology Sectors in a Growth Model," IDEI Working Papers 184, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2009.
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    22. Eskeland, Gunnar S., 2013. "Leadership in Climate Policy: Is there a case for Early Unilateral Unconditional Emission Reductions?," Discussion Papers 2013/6, Norwegian School of Economics, Department of Business and Management Science.
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    26. A. Jesus Sanchez Fuentes & Diego Martinez Lopez, 2006. "A new approach to solve non-regular constrained optimization problems. An application to optimal provision of public inputs," Working Papers 06.35, Universidad Pablo de Olavide, Department of Economics.
    27. T. Daniel Woodbury, 2020. "The provision of infrastructure: benefit–cost criteria for optimizing local governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 552-574, June.
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    1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
    2. Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
    3. Deogratius Mahangila & Wineaster Anderson, 2017. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives," SAGE Open, , vol. 7(4), pages 21582440177, October.
    4. Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
    5. Gabriel Ulyssea, 2005. "Informalidade no Mercado de Trabalho Brasileiro : Uma Resenha da Literatura," Discussion Papers 1070, Instituto de Pesquisa Econômica Aplicada - IPEA.
    6. Bernard Fortin & Nadia Joubert & Guy Lacroix, 2004. "Offre de travail au noir en présence de la fiscalité et des contrôles fiscaux," Economie & Prévision, La Documentation Française, vol. 0(3), pages 145-163.
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    8. Martineau, Nicolas-Guillaume & de Vanssay, Xavier, 2019. "Sinning by omission: Insider trading and ethical behavior," Journal of Economics and Business, Elsevier, vol. 104(C), pages 1-1.
    9. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
    10. Kai A. Konrad & Tim Lohse & Salmai Qari, 2011. "Customs Compliance and the Power of Imagination," Working Papers customs_compliance_and_th, Max Planck Institute for Tax Law and Public Finance.
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    15. Bussy, Adrien, 2021. "Tariff evasion with endogenous enforcement," Economics Letters, Elsevier, vol. 207(C).
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    18. Cebula, Richard, 2010. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," MPRA Paper 49434, University Library of Munich, Germany.
    19. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
    20. Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
    21. Gerald Eisenkopf & Ruslan Gurtoviy & Verena Utikal, 2011. "Size Matters - When it Comes to Lies," Working Paper Series of the Department of Economics, University of Konstanz 2011-14, Department of Economics, University of Konstanz.
    22. Kammas, Pantelis & Litina, Anastasia & Palivos, Theodore, 2023. "The Role of Institutions on the Nexus between Inequality and Public Education," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 529-540.
    23. Benno Torgler & Friedrich Schneider, 2005. "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series 2005-06, Center for Research in Economics, Management and the Arts (CREMA).
    24. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    25. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
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    1484. André Seidel & Marcel Thum, 2016. "Tax Evasion, Corruption and Market Entry," Scottish Journal of Political Economy, Scottish Economic Society, vol. 63(4), pages 377-398, September.
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    1550. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
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    1555. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
    1556. Mohd Rahim Khamis & Mohd Faizal bin Kamarudin, 2023. "The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior," Information Management and Business Review, AMH International, vol. 15(2), pages 17-34.
    1557. Trandel, Greg & Snow, Arthur, 1999. "Progressive income taxation and the underground economy," Economics Letters, Elsevier, vol. 62(2), pages 217-222, February.
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    1559. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    1560. Peter Gerbrands & Brigitte Unger & Joras Ferwerda, 2022. "Bilateral responsive regulation and international tax competition: An agent‐based simulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 760-780, July.
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  37. Sandmo, Agnar, 1971. "On the Theory of the Competitive Firm under Price Uncertainty," American Economic Review, American Economic Association, vol. 61(1), pages 65-73, March.
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Chapters

  1. Agnar Sandmo, 2011. "The Scale and Scope of Environmental Taxation," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 8, Edward Elgar Publishing.
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  2. Sandmo, Agnar, 1985. "The effects of taxation on savings and risk taking," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 5, pages 265-311, Elsevier.

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    2. Markku Ollikainen, 1998. "Sustainable Forestry: Timber Bequests, Future Generations and Optimal Tax Policy," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 12(3), pages 255-273, October.
    3. Paolo Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," CESifo Working Paper Series 2593, CESifo.
    4. Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
    5. Louis Kaplow, 1991. "A Note on Taxation as Social Insurance for Uncertain Labor Income," NBER Working Papers 3708, National Bureau of Economic Research, Inc.
    6. Kaare P. Hagen & Vesa Kanniainen, "undated". "Optimal Taxation of Intangible Capital," EPRU Working Paper Series 94-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    7. Konrad, Kai A., 1991. "Taxation and risk taking in a capital market equilibrium with self-selection," EconStor Research Reports 112683, ZBW - Leibniz Information Centre for Economics.
    8. Thomas Aronsson & James R. Walker, 1997. "The Effects of Sweden's Welfare State on Labor Supply Incentives," NBER Chapters, in: The Welfare State in Transition: Reforming the Swedish Model, pages 203-266, National Bureau of Economic Research, Inc.
    9. Tri Vi Dang & Florian Morath, 2013. "The Taxation of Bilateral Trade with Endogenous Information," Working Papers tax-mpg-rps-2013-07, Max Planck Institute for Tax Law and Public Finance.
    10. Groot, Stefan P.T. & Lejour, Arjan, 2018. "Financial incentives for mortgage prepayment behavior : Evidence from Dutch micro data," Other publications TiSEM 52aa364c-df5d-4628-a9c8-3, Tilburg University, School of Economics and Management.
    11. Douglas W. Elmendorf & Miles S. Kimball, 1996. "Taxation of labor income and the demand for risky assets," Finance and Economics Discussion Series 96-32, Board of Governors of the Federal Reserve System (U.S.).
    12. Martin Feldstein, 1995. "Tax Avoidance and the Deadweight Loss of the Income Tax," NBER Working Papers 5055, National Bureau of Economic Research, Inc.
    13. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    14. Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.
    15. Kent Smetters, 2001. "The Equivalence of the Social Security's Trust Fund Portfolio Allocation and Capital Income Tax Policy," NBER Working Papers 8259, National Bureau of Economic Research, Inc.
    16. Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo.
    17. Shuanglin Lin, 1994. "Capital taxation and accumulation in a growing world economy with deficit finance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(2), pages 127-146, October.
    18. Jaroslava Hlouskova & Panagiotis Tsigaris, 2012. "Capital income taxation and risk taking under prospect theory," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 554-573, August.
    19. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
    20. Sims, Theodore S., 2015. "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, vol. 135(C), pages 52-54.
    21. Dirk Schindler, 2017. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," CESifo Working Paper Series 6537, CESifo.
    22. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
    23. Auerbach, Alan J. & Bradford, David F., 2004. "Generalized cash-flow taxation," Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
    24. B. Douglas Bernheim, 1999. "Taxation and Saving," NBER Working Papers 7061, National Bureau of Economic Research, Inc.
    25. Kent A. Smetters, 2003. "Trading with the Unborn: A New Perspective on Capital Income Taxation," NBER Working Papers 9412, National Bureau of Economic Research, Inc.
    26. Bovenberg, A.L. & van Ewijk, C., 1997. "Progressive taxes, equity and human capital accumulation in an endogenous growth model with overlapping generations," Other publications TiSEM 6d8dd905-8f4d-4b98-8202-1, Tilburg University, School of Economics and Management.
    27. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    28. Smetters, Kent, 2006. "Risk sharing across generations without publicly owned equities," Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1493-1508, October.
    29. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
    30. Eduardo Dávila, 2023. "Optimal Financial Transaction Taxes," Journal of Finance, American Finance Association, vol. 78(1), pages 5-61, February.
    31. James Alm & Sally Wallace, 2004. "Payroll Taxes and Contributions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    32. Bovenberg, Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
    33. Christopher S. Adam & Stephen O'Connell, 1997. "Aid, taxation and development: analytical perspectives on aid effectiveness in sub-Saharan Africa," CSAE Working Paper Series 1997-05, Centre for the Study of African Economies, University of Oxford.
    34. Jorgenson, Dale W & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 151-193, October.
    35. Caroline M. Hoxby, 1998. "Tax Incentives for Higher Education," NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 49-82, National Bureau of Economic Research, Inc.
    36. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.
    37. Kai A. Konrad, 1991. "Risk Taking and Taxation in Complete Capital Markets," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 16(2), pages 167-177, December.
    38. James M. Poterba, 2001. "Taxation, Risk-Taking, and Household Portfolio Behavior," NBER Working Papers 8340, National Bureau of Economic Research, Inc.
    39. Oded Hochman & David Pines, 1993. "Federal Income Tax and Its Effects On Inter- and Intracity Resource Allocation," Public Finance Review, , vol. 21(3), pages 276-304, July.
    40. Martin Feldstein, 1994. "Fiscal Policies, Capital Formation, and Capitalism," NBER Working Papers 4885, National Bureau of Economic Research, Inc.
    41. Erik Floor & Arjan Lejour, 2014. "Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001," CPB Discussion Paper 273, CPB Netherlands Bureau for Economic Policy Analysis.
    42. Ali Akbar Gholizadeh, 2014. "Capital Gains Tax and Housing Price Bubble: A Cross-Country Study," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 18(2), pages 47-71, Spring.
    43. Schindler, Dirk, 2003. "Optimal Income Taxation with a Risky Asset: The Triple Income Tax," CoFE Discussion Papers 03/11, University of Konstanz, Center of Finance and Econometrics (CoFE).
    44. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).
    45. Laura de Pablos Escobar, 2009. "Alternativas a la supresión del impuesto sobre el patrimonio," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 09-06, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    46. Louis Kaplow, 1991. "Taxation and Risk Taking: A General Equilibrium Perspective," NBER Working Papers 3709, National Bureau of Economic Research, Inc.
    47. Stefan Groot & Arjan Lejour, 2017. "Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data," CPB Discussion Paper 350, CPB Netherlands Bureau for Economic Policy Analysis.
    48. Konrad, Kai A., 1990. "The Domar-Musgrave phenomenon and adverse selection," EconStor Research Reports 112681, ZBW - Leibniz Information Centre for Economics.
    49. Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82.
    50. Bruno Séjourné, 2004. "Volatilité des marchés boursiers et comportement des épargnants français," Revue d'Économie Financière, Programme National Persée, vol. 74(1), pages 219-230.
    51. Martin Beznoska & Richard Ochmann, 2013. "The interest elasticity of household savings: a structural approach with German micro data," Empirical Economics, Springer, vol. 45(1), pages 371-399, August.
    52. Alan J. Auerbach, 1988. "Retrospective Capital Gains Taxation," NBER Working Papers 2792, National Bureau of Economic Research, Inc.
    53. 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.

  3. Agnar Sandmo, 1974. "Discount Rates for Public Investment Under Uncertainty," International Economic Association Series, in: Jacques H. Drèze (ed.), Allocation under Uncertainty: Equilibrium and Optimality, chapter 11, pages 192-210, Palgrave Macmillan.
    See citations under working paper version above.

Books

  1. Sandmo, Agnar, 2000. "The Public Economics of the Environment," OUP Catalogue, Oxford University Press, number 9780198297987.

    Cited by:

    1. Munk Knud Jorgen, 2010. "Assessment of the Introduction of Road Pricing Using a Computable General Equilibrium model," EcoMod2002 330800051, EcoMod.
    2. Maria Sandsmark & Haakon Vennemo, 2007. "A portfolio approach to climate investments: CAPM and endogenous risk," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 37(4), pages 681-695, August.
    3. Inés Macho-Stadler, 2008. "Environmental regulation: choice of instruments under imperfect compliance," Spanish Economic Review, Springer;Spanish Economic Association, vol. 10(1), pages 1-21, March.
    4. Stef Proost, 2011. "Theory of External Costs," Chapters, in: André de Palma & Robin Lindsey & Emile Quinet & Roger Vickerman (ed.), A Handbook of Transport Economics, chapter 14, Edward Elgar Publishing.
    5. Vidar Christiansen & Stephen Smith, 2009. "Externality-correcting taxes and regulation," IFS Working Papers W09/16, Institute for Fiscal Studies.
    6. Agnar Sandmo, 2003. "Environmental Taxation and Revenue for Development," WIDER Working Paper Series DP2003-86, World Institute for Development Economic Research (UNU-WIDER).
    7. Ebert, Udo & Welsch, Heinz, 2011. "Optimal environmental taxes and standards: Implications of the materials balance," Ecological Economics, Elsevier, vol. 70(12), pages 2454-2460.
    8. Basil Sharp, 2002. "Institutions and Decision Making for Sustainable Development," Treasury Working Paper Series 02/20, New Zealand Treasury.
    9. Annegrete Bruvoll, 2009. "On the measurement of environmental taxes," Discussion Papers 599, Statistics Norway, Research Department.
    10. Antoine d'Autume & Katheline Schubert & Cees Withagen, 2016. "Should the Carbon Price Be the Same in All Countries?," Post-Print halshs-01300261, HAL.
    11. Silvia Micheli, 2013. "The Impact of Subsidies on the Development of Wind Power," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 41(4), pages 453-454, December.
    12. Sandmo, Agnar, 2011. "Atmospheric externalities and environmental taxation," Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
    13. Jørgen Aasness & Erling Røed Larsen, 2002. "Distributional and Environmental Effects of Taxes on Transportation," Discussion Papers 321, Statistics Norway, Research Department.
    14. Tohru Naito & Hikaru Ogawa, 2009. "Direct versus indirect environmental regulation in a partially privatized mixed duopoly," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 10(2), pages 87-100, June.
    15. Inés Macho-Stadler & David Pérez-Castrillo, 2007. "Optimal monitoring to implement clean technologies when pollution is random," Working Papers 289, Barcelona School of Economics.
    16. Bard Harstad & Gunnar S. Eskeland, 2006. "Trading for the Future: Signaling in Permit Markets," Discussion Papers 1429, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    17. Ronnie Schöb, 2003. "The Double Dividend Hypothesis of Environmental Taxes: A Survey," Working Papers 2003.60, Fondazione Eni Enrico Mattei.
    18. Bao, Yue & Gao, Ziyou & Yang, Hai & Xu, Meng & Wang, Guangmin, 2017. "Private financing and mobility management of road network with tradable credits," Transportation Research Part A: Policy and Practice, Elsevier, vol. 97(C), pages 158-176.
    19. Macho-Stadler, Ines & Perez-Castrillo, David, 2006. "Optimal enforcement policy and firms' emissions and compliance with environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 51(1), pages 110-131, January.
    20. Sandmo, A., 1998. "Efficient Environmental Policy with Imperfect Compliance," Papers 8/98, Norwegian School of Economics and Business Administration-.
    21. De Borger, Bruno, 2009. "Commuting, congestion tolls and the structure of the labour market: Optimal congestion pricing in a wage bargaining model," Regional Science and Urban Economics, Elsevier, vol. 39(4), pages 434-448, July.
    22. Thomas Gaube, 2005. "Second-Best Pollution Taxation and Environmental Quality," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_9, Max Planck Institute for Research on Collective Goods.
    23. Moons, Ellen & Rousseau, Sandra, 2007. "Policy options for afforestation in Flanders," Ecological Economics, Elsevier, vol. 64(1), pages 194-203, October.
    24. Erling Røed Larsen, 2006. "Distributional effects of environmental taxes on transportation: evidence from Engel curves in the United States," Journal of Consumer Policy, Springer, vol. 29(3), pages 301-318, September.
    25. Peter Sørensen, 2007. "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 383-406, August.
    26. Lars Gårn Hansen & Frank Jensen & Linda Nøstbakken, 2010. "Quota Enforcement in Resource Industries: Self-Reporting and Differentiated Inspections," IFRO Working Paper 2010/10, University of Copenhagen, Department of Food and Resource Economics, revised May 2011.
    27. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
    28. Takumi HAIBARA & Hiroshi OHTA, 2011. "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series 24, Graduate School of International Cooperation Studies, Kobe University.
    29. Anthony B. Atkinson, 2004. "De nouvelles sources pour le financement du développement – Économie publique mondiale. Une approche en termes de frontière de production," Revue d’économie du développement, De Boeck Université, vol. 12(3), pages 5-27.
    30. Surugiu Marius Razvan & Surugiu Camelia, 2017. "The Assessment of Taxation Impact on Economic Development. A Case Study of Romania (1995-2014)," EuroEconomica, Danubius University of Galati, issue 2(36), pages 7-20, November.
    31. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    32. Navajas, Fernando H. & Panadeiros, Monica & Natale, Oscar, 2011. "Environmentally Related Energy Taxes in Argentina, Bolivia and Uruguay," MPRA Paper 37829, University Library of Munich, Germany.
    33. Robin Boadway, 2003. "National Taxation, Fiscal Federalism and Global Taxation," WIDER Working Paper Series DP2003-87, World Institute for Development Economic Research (UNU-WIDER).
    34. Laurencio Daniel Artana, 2022. "Impuestos al carbono: una reforma para el caso argentino," Asociación Argentina de Economía Política: Working Papers 4537, Asociación Argentina de Economía Política.
    35. Borger, Bruno De, 2011. "Optimal congestion taxes in a time allocation model," Transportation Research Part B: Methodological, Elsevier, vol. 45(1), pages 79-95, January.
    36. Agnar Sandmo, 2001. "Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds," CESifo Working Paper Series 579, CESifo.
    37. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    38. Udo Ebert, 2007. "Redistributional Preference in Environmental Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 548-562, December.
    39. Erling Røed Larsen, 2005. "Distributional Effects of Environmental Taxes on Transportation. Evidence from Engel Curves in the United States," Discussion Papers 428, Statistics Norway, Research Department.
    40. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, vol. 173(2), pages 9-45, June.
    41. Anthony Barnes Atkinson, 2003. "Innovative Sources for Development Finance: Over-Arching Issues," WIDER Working Paper Series DP2003-88, World Institute for Development Economic Research (UNU-WIDER).

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