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Citations for "The theory of excess burden and optimal taxation"

by Auerbach, Alan J.

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  1. José Manuel González-Páramo, . "Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva," Working Papers 32-02 Classification-JEL , Instituto de Estudios Fiscales.
  2. Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-77, September.
  3. David Coady & Jean Dreze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," Working papers 87, Centre for Development Economics, Delhi School of Economics.
  4. Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer, vol. 14(6), pages 657-671, December.
  5. Raimondos-Moller, Pascalis & Woodland, Alan D., 2006. "Measuring tax efficiency: A tax optimality index," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1903-1922, November.
  6. Jerry Hausman, 1997. "Taxation by Telecommunications Regulation," NBER Working Papers 6260, National Bureau of Economic Research, Inc.
  7. Canegrati, Emanuele, 2007. "A Contribution to the Positive Theory of Indirect Taxation," MPRA Paper 6116, University Library of Munich, Germany.
  8. Will Martin & James E. Anderson, 2005. "Costs of Taxation and the Benefits of Public Goods: The Role of Income Effects," Boston College Working Papers in Economics 617, Boston College Department of Economics.
  9. Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, EconWPA.
  10. James R. Hines, Jr., 1998. "Three Sides of Harberger Triangles," NBER Working Papers 6852, National Bureau of Economic Research, Inc.
  11. Claudio Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings 155, Econometric Society.
  12. Lilyan E. Fulginiti & Richard K. Perrin, 2005. "An Allais Measure of Production Sector Waste Due to Quotas," Public Economics 0502017, EconWPA.
  13. Eissa, Nada & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2008. "Evaluation of four tax reforms in the United States: Labor supply and welfare effects for single mothers," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 795-816, April.
  14. Hetzer, Nina & Peichl, Andreas, 2009. "Steuerstrukturreform trotz leerer Kassen?!," IZA Standpunkte 23, Institute for the Study of Labor (IZA).
  15. John Creedy & Jamas Enright & Norman Gemmell & Nick McNabb, 2008. "Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand," Treasury Working Paper Series 08/04, New Zealand Treasury.
  16. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
  17. repec:hal:journl:halshs-00118878 is not listed on IDEAS
  18. Coady, David P., 2001. "An evaluation of the distributional power of PROGRESA's cash transfers in Mexico," FCND discussion papers 117, International Food Policy Research Institute (IFPRI).
  19. James R. Hines, Jr. & John C. Hlinko & Theodore J.F. Lubke, 1996. "From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens," NBER Technical Working Papers 0138, National Bureau of Economic Research, Inc.
  20. Robert Fenge & Jakob von Weizsäcker, 2006. "Mixing Bismarck and Child Pension Systems:An Optimum Taxation Approach," CESifo Working Paper Series 1751, CESifo Group Munich.
  21. Eskeland, Gunnar S., 2000. "Externalities and production efficiency," Policy Research Working Paper Series 2319, The World Bank.
  22. Ascari, Guido & Bertoletti, Paolo & Menegatti, Mario, 2005. "Taxing a monopolist," Research in Economics, Elsevier, vol. 59(4), pages 321-334, December.
  23. Ronnie Schöb, 1997. "Environmental Taxes and Pre-Existing Distortions: The Normalization Trap," International Tax and Public Finance, Springer, vol. 4(2), pages 167-176, May.
  24. Chetty, Raj, 2006. "A general formula for the optimal level of social insurance," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1879-1901, November.
  25. Claude Hillinger, 2001. "Money Metric, Consumer Surplus and Welfare Measurement," German Economic Review, Verein für Socialpolitik, vol. 2(2), pages 177-193, 05.
  26. Massimo Florio & Rinaldo Brau, 2001. "Privatisations as price reforms: an analysis of consumers' welfare change in the U.K," Departmental Working Papers 2001-19, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  27. Martin Fochmann & Arne Kleinstück, 2012. "Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?," FEMM Working Papers 120024, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  28. Yoshitomo Ogawa, 2007. "The structure of optimal tariff rates in a large country with market power," Economic Theory, Springer, vol. 33(2), pages 271-283, November.
  29. Larry E. Jones & Rodolfo E. Manuelli & Peter E. Rossi, 1993. "On the Optimal Taxation of Capital Income," NBER Working Papers 4525, National Bureau of Economic Research, Inc.
  30. Eskeland, Gunnar S., 2000. "Public expenditures and environmental protection : when is the cost of funds irrelevant?," Policy Research Working Paper Series 2507, The World Bank.
  31. Wilfried Pauwels, 1993. "The implicit welfare weights used when maximizing aggregate surplus," Journal of Economics, Springer, vol. 57(3), pages 261-277, October.
  32. Reinhorn, Leslie J., 2007. "Butter mountains and wine lakes," Economics Letters, Elsevier, vol. 94(2), pages 197-201, February.
  33. Raj Chetty & Adam Guren & Day Manoli & Andrea Weber, 2012. "Does Indivisible Labor Explain the Difference between Micro and Macro Elasticities? A Meta-Analysis of Extensive Margin Elasticities," NBER Chapters, in: NBER Macroeconomics Annual 2012, Volume 27, pages 1-56 National Bureau of Economic Research, Inc.
  34. Ulrich van Suntum, . "Income Taxes, Death Taxes, and Optimal Consumption-Leisure-Savings-Choice," Working Papers 200124, Institute of Spatial and Housing Economics, Munster Universitary.
  35. Don Fullerton & Wenbo Wu, 1996. "Policies for Green Design," NBER Working Papers 5594, National Bureau of Economic Research, Inc.
  36. Pio Baake & Jorg Oechssler & Christoph Schenk, 1996. ""Explaining Cross-Supplies" (replaces the old version which did not contain the graphs)," Industrial Organization 9603005, EconWPA, revised 06 Apr 1996.
  37. Göbel, Jürgen, 2009. "In search of an appropriate tax base for local Leviathans," MPRA Paper 13940, University Library of Munich, Germany.
  38. Michel Simioni & Vincent Réquilllart & Pascal Lavergne, 1998. "Pertes de bien-être et pouvoir de marché dans l'agro-alimentaire français," Économie et Prévision, Programme National Persée, vol. 135(4), pages 77-86.
  39. Jerry Hausman, 1999. "Efficiency Effects on the U.S. Economy from Wireless Taxation," NBER Working Papers 7281, National Bureau of Economic Research, Inc.
  40. Louis Kaplow, 1993. "Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?," NBER Working Papers 4566, National Bureau of Economic Research, Inc.
  41. Chris Jones, 2005. "Why the Marginal Social Cost of Funds is not the Shadow Value of Government Revenue," ANU Working Papers in Economics and Econometrics 2005-449, Australian National University, College of Business and Economics, School of Economics.
  42. Nico Pestel & Eric Sommer, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," SOEPpapers on Multidisciplinary Panel Data Research 624, DIW Berlin, The German Socio-Economic Panel (SOEP).
  43. Martin Feldstein, 1999. "Tax Avoidance And The Deadweight Loss Of The Income Tax," The Review of Economics and Statistics, MIT Press, vol. 81(4), pages 674-680, November.
  44. Don Fullerton & Li Gan, 2003. "A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets," NBER Working Papers 10139, National Bureau of Economic Research, Inc.
  45. James E. Anderson & Will Martin, 1996. "The Welfare Analysis of Fiscal Policy: A Simple Unified Account," Boston College Working Papers in Economics 316., Boston College Department of Economics.
  46. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
  47. Gerlagh, Reyer, 2007. "Measuring the value of induced technological change," Energy Policy, Elsevier, vol. 35(11), pages 5287-5297, November.
  48. Raimondos-Møller, Pascalis & Woodland, Alan D., 2006. "Measuring Tax Efficiency," Working Papers 05-2004, Copenhagen Business School, Department of Economics.
  49. 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).
  50. Delipalla, Sophia, 1997. "Commodity tax harmonisation and public goods," Journal of Public Economics, Elsevier, vol. 63(3), pages 447-466, February.
  51. 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, 04.
  52. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
  53. R. Brau & M. Florio, 2002. "Privatisations as price reforms: evaluating consumers' welfare changes in the UK," Working Paper CRENoS 200204, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  54. Pio Baake & Jörg Oechssler & Christoph Schenk, 1999. "Explaining cross-supplies," Journal of Economics, Springer, vol. 70(1), pages 37-60, February.
  55. Edward Calthrop, 2001. "On Subsidising Auto-Commuting," CESifo Working Paper Series 566, CESifo Group Munich.
  56. Don Fullerton & Sarah West, 1999. "Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?," NBER Working Papers 7059, National Bureau of Economic Research, Inc.
  57. Jenny Ligthart & Frederick Van Der Ploeg, 1999. "Environmental Policy, Tax Incidence, and the Cost of Public Funds," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 13(2), pages 187-207, March.
  58. William Hoyt, 2005. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," Working Papers 2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  59. Bovenberg, A Lans & Goulder, Lawrence H, 1996. "Optimal Environmental Taxation in the Presence of Other Taxes: General-Equilibrium Analyses," American Economic Review, American Economic Association, vol. 86(4), pages 985-1000, September.
  60. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  61. Fullerton, Don & Wolverton, Ann, 2005. "The two-part instrument in a second-best world," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1961-1975, September.
  62. Gersbach, Hans & Haller, Hans, 2005. "Beware of Workaholics: Household Preferences and Individual Equilibrium Utility," IZA Discussion Papers 1502, Institute for the Study of Labor (IZA).
  63. Jeremy Edwards, 2003. "Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes," CESifo Working Paper Series 897, CESifo Group Munich.
  64. Richard Arnott & Marvin Kraus, 1994. "The Ramsey Problem for Congestible Facilities," NBER Technical Working Papers 0084, National Bureau of Economic Research, Inc.
  65. Citanna, A. & Polemarchakis, H.M. & Tirelli, M., 2006. "The taxation of trades in assets," Journal of Economic Theory, Elsevier, vol. 126(1), pages 299-313, January.
  66. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer, vol. 9(3), pages 295-316, May.
  67. Claudio A. Agostini(Georgetown University/Ilades), 2004. "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics.
  68. Motohiro Sato, 2000. "Fiscal Externalities and Efficient Transfers in a Federation," International Tax and Public Finance, Springer, vol. 7(2), pages 119-139, March.
  69. Seung-Rae Kim, 2002. "Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999," Public Economics 0201003, EconWPA, revised 23 Jan 2002.
  70. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
  71. António Afonso & Vítor Gaspar, 2006. "Excess burden and the cost of inefficiency in public services provision," Working Papers Department of Economics 2006/05, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.
  72. Rod Falvey, 1994. "Revenue enhancing tariff reform," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 130(1), pages 175-190, March.
  73. Lawrence H. Goulder & Ian W. H. Parry & Dallas Burtraw, 1996. "Revenue-Raising vs. Other Approaches to Environmental Protection: The Critical Significance of Pre-Existing Tax Distortions," NBER Working Papers 5641, National Bureau of Economic Research, Inc.
  74. Heijman, W.J.M. & van Ophem, J.A.C., 2005. "Willingness to pay tax: The Laffer curve revisited for 12 OECD countries," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 34(5), pages 714-723, October.
  75. David Coady & Jean Dreze, 2000. "Commodity taxation and social welfare: the generalised Ramsey rule," LSE Research Online Documents on Economics 6651, London School of Economics and Political Science, LSE Library.
  76. Fershtman, Chaim & Gandal, Neil & Markovich, Sarit, 1999. "Estimating the Effects of Tax Reform in Differentiated Product Oligopolistic Markets," CEPR Discussion Papers 2107, C.E.P.R. Discussion Papers.
  77. 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.
  78. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-Georgetown University Working Papers inv246, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines.
  79. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September.
  80. Andrew Atkeson & V.V. Chari & Patrick J. Kehoe, 1999. "Taxing capital income: a bad idea," Quarterly Review, Federal Reserve Bank of Minneapolis, issue Sum, pages 3-17.
  81. Constantatos, Christos & Sartzetakis, Eftichios S., 1999. "On commodity taxation in vertically differentiated markets," International Journal of Industrial Organization, Elsevier, vol. 17(8), pages 1203-1217, November.
  82. Wenli Cheng & Dingsheng Zhang, 2006. "How Should A Public Good Be Provided? A Transaction Cost Approach," Monash Economics Working Papers 09/06, Monash University, Department of Economics.
  83. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
  84. Eskeland, Gunnar S., 2000. "Environmental protection and optimal taxation," Policy Research Working Paper Series 2510, The World Bank.
  85. David Coady, 2006. "The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico," International Tax and Public Finance, Springer, vol. 13(2), pages 217-239, May.
  86. Lockwood, Ben, 1997. "Can international commodity tax harmonisation be Pareto-improving when governments supply public goods?," Journal of International Economics, Elsevier, vol. 43(3-4), pages 387-408, November.
  87. Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc.
  88. ColemanII, Wilbur John, 2000. "Welfare and optimum dynamic taxation of consumption and income," Journal of Public Economics, Elsevier, vol. 76(1), pages 1-39, April.
  89. Fernandez, Ignacio del Rosal, 2000. "How costly is the maintenance of the coal-mining jobs in Europe? The Spanish case 1989-1995," Energy Policy, Elsevier, vol. 28(8), pages 537-547, July.
  90. Lawrence H. Goulder & Roberton C. Williams III, 1999. "The Usual Excess-Burden Approximation Usually Doesn't Come Close," NBER Working Papers 7034, National Bureau of Economic Research, Inc.
  91. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
  92. Pestel, Nico & Sommer, Eric, 2015. "Shifting taxes from labor to consumption: More employment and more inequality," ZEW Discussion Papers 15-042, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  93. Carlo Perroni & John Whalley, 1993. "Rents, Regulation, and Indirect Tax Design," NBER Working Papers 4358, National Bureau of Economic Research, Inc.
  94. John Creedy, 2003. "The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles," Treasury Working Paper Series 03/29, New Zealand Treasury.
  95. O'Ryan, Raúl & de Miguel, Carlos J. & Miller, Sebastian & Munasinghe, Mohan, 2005. "Computable general equilibrium model analysis of economywide cross effects of social and environmental policies in Chile," Ecological Economics, Elsevier, vol. 54(4), pages 447-472, September.
  96. Anderson, James E. & Martin, Will, 1998. "Evaluating public expenditures when governments must rely on distortionary taxation," Policy Research Working Paper Series 1981, The World Bank.
  97. Satya P. Das, 2011. "The political economy of revenue pressure and tax collection efficiency," Indian Growth and Development Review, Emerald Group Publishing, vol. 4(1), pages 38-52, April.
  98. Richard Blundell & Joel Horowitz & Matthias Parey, 2009. "Measuring the price responsiveness of gasoline demand," CeMMAP working papers CWP11/09, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
  99. Sanstad, Alan H. & DeCanio, Stephen J. & Boyd, Gale A. & Koomey, Jonathan G., 2001. "Estimating bounds on the economy-wide effects of the CEF policy scenarios," Energy Policy, Elsevier, vol. 29(14), pages 1299-1311, November.
  100. Lars Hokonsen, 1998. "An Investigation into Alternative Representations of the Marginal Cost of Public Funds," International Tax and Public Finance, Springer, vol. 5(3), pages 329-343, July.
  101. Nan, Gehuang D., 1995. "An energy Btu tax alternative," Resource and Energy Economics, Elsevier, vol. 17(3), pages 291-305, November.
  102. Don Fullerton, 1989. "If Labor is Inelastic, Are Taxes Still Distorting?," NBER Working Papers 2810, National Bureau of Economic Research, Inc.
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