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Citations for "Optimal Taxation and Optimal Tax Systems"

by Slemrod, Joel

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  1. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
  2. Gian Maria Milesi-Ferretti & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," Working Papers 95-18, New York University, Leonard N. Stern School of Business, Department of Economics.
  3. Dietmar Wellisch & Jorg Hülshorst, 2000. "A Second-Best Theory of Local Government Policy," International Tax and Public Finance, Springer, vol. 7(1), pages 5-22, February.
  4. Belan, Pascal & Gauthier, Stephane, 2006. "Optimal indirect taxation with a restricted number of tax rates," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1201-1213, August.
  5. Georgia Kaplanoglou & David Michael Newbery, 2002. "Indirect Taxation in Greece: Evaluation and Possible Reform," CESifo Working Paper Series 661, CESifo Group Munich.
  6. McLure, Charles E. Jr., 1997. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, National Tax Association, vol. 50(4), pages 731-49, December.
  7. BORDIGNON, Massimo & MINELLI, Enrico, . "Rules transparency and political accountability," CORE Discussion Papers RP 1522, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  8. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
  9. Fernando Aragon, 2009. "The flypaper effect revisited," LSE Research Online Documents on Economics 58199, London School of Economics and Political Science, LSE Library.
  10. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer, vol. 12(5), pages 639-663, September.
  11. Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011. "Transfer Program Complexity and the Take-Up of Social Benefits," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 54-90, February.
  12. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  13. Sibert, Anne & Liu, Lihong, 1998. "Government finance with currency substitution," Journal of International Economics, Elsevier, vol. 44(1), pages 155-172, February.
  14. Francis Buckley & Eric Rasmusen, 1999. "The Uneasy Case for the Flat Tax," Public Economics 9907003, EconWPA.
  15. Metin Cosgel, 2002. "Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century," Working papers 2002-22, University of Connecticut, Department of Economics, revised Jul 2004.
  16. Edgar L. Feige, 2001. "Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax," Public Economics 0106001, EconWPA.
  17. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  18. Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 181-192, Winter.
  19. Judith Yates, 2003. "'The more things change?' An overview of Australia's recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33, January.
  20. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer, vol. 6(2), pages 193-224, May.
  21. Thomas Sadler, 2001. "Environmental taxation in an optimal tax framework," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(2), pages 215-231, June.
  22. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.
  23. David F. Bradford & Daniel N. Shaviro, 1999. "The Economics of Vouchers," NBER Working Papers 7092, National Bureau of Economic Research, Inc.
  24. Ivo Bicanic & Katarina Ott, 1997. "The Unofficial Economy in Croatia : Causes, Size and Consequences," Occasional paper series 03, Institute of Public Finance.
  25. Kopczuk, Wojciech & Munroe, David, 2015. "Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market," CEPR Discussion Papers 10375, C.E.P.R. Discussion Papers.
  26. Friedman, David A. & Waldfogel, Joel, 1995. "The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey," National Tax Journal, National Tax Association, vol. 48(2), pages 217-28, June.
  27. John Creedy & Nicolas Hérault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Melbourne Institute Working Paper Series wp2009n23, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  28. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
  29. Ambler, Steve, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(4), pages 539-557, décembre.
  30. Eissa, Nada & Liebman, Jeffrey B, 1996. "Labor Supply Response to the Earned Income Tax Credit," The Quarterly Journal of Economics, MIT Press, vol. 111(2), pages 605-37, May.
  31. Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics 375, University of Gothenburg, Department of Economics.
  32. George R. Zodrow, 2008. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," Working Papers 0801, Oxford University Centre for Business Taxation.
  33. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
  34. Carlos Bethencourt & Lars Kunze, 2015. "The political economics of redistribution, inequality and tax avoidance," Public Choice, Springer, vol. 163(3), pages 267-287, June.
  35. Ioannis N. Kallianiotis, 2015. "The Optimal Taxation and the Current Tax System," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(3), pages 151-164, March.
  36. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  37. repec:hal:journl:halshs-00118878 is not listed on IDEAS
  38. J. Pope & R. Fayle, 1993. "The Compliance Costs of Taxation in Australia and Tax Simplification," Economics Discussion / Working Papers 93-25, The University of Western Australia, Department of Economics.
  39. Alvaro Pereira & João Jalles & Martin Andresen, 2012. "Structural change and foreign direct investment: globalization and regional economic integration," Portuguese Economic Journal, Springer, vol. 11(1), pages 35-82, April.
  40. David E. Altig & Charles T. Carlstrom, 1992. "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?," Working Paper 9212, Federal Reserve Bank of Cleveland.
  41. Pascal Belan & Stéphane Gauthier, 2006. "Optimal indirect taxation with a restricted number of tax rates," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00106898, HAL.
  42. Holcombe, R.G., 1998. "Tax Policy from Public Choice Perspective," Working Papers 1998_03_02, Department of Economics, Florida State University.
  43. Mazhar, Ummad & Jafri, Juvaria, 2014. "Does an informal sector reduce the economic dividends of political stability? Empirical evidence," MPRA Paper 60764, University Library of Munich, Germany.
  44. Sergei Soares & Fernando Gaiger Silveira & Claudio Hamilton dos Santos & Fábio Monteiro Vaz & André Luis Souza, 2009. "O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)," Discussion Papers 1433, Instituto de Pesquisa Econômica Aplicada - IPEA.
  45. Werner Güth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," CESifo Working Paper Series 1284, CESifo Group Munich.
  46. R. Ray, 1992. "Optimal Demogrants and Taxes in a Federal Welfare State," Economics Discussion / Working Papers 92-08, The University of Western Australia, Department of Economics.
  47. Sanjit Dhami, 2002. "Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty," International Tax and Public Finance, Springer, vol. 9(6), pages 673-685, November.
  48. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
  49. Caminal, Ramon, 1997. "Financial intermediation and the optimal tax system," Journal of Public Economics, Elsevier, vol. 63(3), pages 351-382, February.
  50. Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter.
  51. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
  52. Lang, Oliver & Nohrba[ss], Karl-Heinz & Stahl, Konrad, 1997. "On income tax avoidance: the case of Germany," Journal of Public Economics, Elsevier, vol. 66(2), pages 327-347, November.
  53. 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.
  54. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
  55. Boadway, Robin, 1999. "Le rôle de la théorie de l’optimum du second rang en économie publique," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 29-65, mars-juin.
  56. Ahlberg, Joakim, 2006. "Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector," Working Papers 2006:3, Swedish National Road & Transport Research Institute (VTI).
  57. Jang-Ting Guo & Kevin J. Lansing, 1994. "The welfare effects of tax simplification: a general-equilibrium analysis," Working Paper 9409, Federal Reserve Bank of Cleveland.
  58. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
  59. Saving, Jason L. & Viard, Alan D., 2015. "Are income taxes destined to rise? the fiscal imbalance and future tax policy," Working Papers 1502, Federal Reserve Bank of Dallas.
  60. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.
  61. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.
  62. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  63. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  64. Carmona, Miguel, 2010. "The regulatory function in public-private partnerships for the provision of transport infrastructure," Research in Transportation Economics, Elsevier, vol. 30(1), pages 110-125.
  65. Gregory Acs & Eric Toder, 2007. "Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers," International Tax and Public Finance, Springer, vol. 14(3), pages 327-343, June.
  66. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
  67. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
  68. Tomasz Jedrzejowicz & Gabor Kiss & Jana Jirsakova, 2009. "How to measure tax burden in an internationally comparable way?," National Bank of Poland Working Papers 56, National Bank of Poland, Economic Institute.
  69. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA.
  70. George Abuselidze, 2013. "Optimal Tax Policy - Financial Crisis Overcoming Factor," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(11), pages 1451-1459, November.
  71. Jane K. Dokko, 2008. "The effect of taxation on lifecycle labor supply: results from a quasi-experiment," Finance and Economics Discussion Series 2008-24, Board of Governors of the Federal Reserve System (U.S.).
  72. Valkonen, Tarmo, 2000. "Shifting the tax burden from labour to capital in general equilibrium," Discussion Papers 702, The Research Institute of the Finnish Economy.
  73. Hunter, William J. & Nelson, Michael A., 1996. "An IRS Production Function," National Tax Journal, National Tax Association, vol. 49(1), pages 105-15, March.
  74. repec:col:000093:012622 is not listed on IDEAS
  75. repec:ind:nipfwp:13 is not listed on IDEAS
  76. Steuerle, C. Eugene, 1997. "A Principled Approach to Educational Policy," National Tax Journal, National Tax Association, vol. 50(2), pages 351-65, June.
  77. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
  78. Mehmet Tosun, 2006. "Explaining the Variation in Tax Structures in the MENA Region," Working Papers 06-018, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
  79. Gaetano Lisi, 2013. "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour 0313, University of Valencia, ERI-CES.
  80. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, vol. 5(2), pages 123-151, May.
  81. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
  82. Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.
  83. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  84. Ioannis N. Kallianiotis, 2015. "Economic Crises and the Substitution of Fiscal Policy by Monetary Policy," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 44-68.
  85. Květa Kubátová, 2009. "Optimal Taxation – Review of Theory," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(3), pages 24-36.
  86. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1).
  87. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
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