IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!)

Citations for "The design of tax structure: Direct versus indirect taxation"

by Atkinson, A. B. & Stiglitz, J. E.

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as
in new window


  1. Gordon, Roger H. & Kopczuk, Wojciech, 2014. "The choice of the personal income tax base," Journal of Public Economics, Elsevier, vol. 118(C), pages 97-110.
  2. Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2006. "Non-Welfarist Optimal Taxation And Behavioural Public Economics," Journal of Economic Surveys, Wiley Blackwell, vol. 20(5), pages 849-868, December.
  3. Cremer, Helmuth & Pestieau, Pierre, 2011. "Myopia, redistribution and pensions," European Economic Review, Elsevier, vol. 55(2), pages 165-175, February.
  4. Robin Boadway, 2010. "The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada," Chapters,in: Fiscal Reforms in the Middle East, chapter 4 Edward Elgar Publishing.
  5. Andreas Andrikopoulos, 2012. "The Capital Structure Choice and the Consumption Tax," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-22.
  6. Ester Faia & Tommaso Monacelli, 2008. "Optimal Monetary Policy in a Small Open Economy with Home Bias," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 40(4), pages 721-750, 06.
  7. repec:kap:jeczfn:v:122:y:2017:i:2:d:10.1007_s00712-017-0536-6 is not listed on IDEAS
  8. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
  9. Nava Kahana & Doron Klunover, 2016. "Private provision of a public good with time-allocation choice," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 47(2), pages 379-386, August.
  10. Jing Xing, 2011. "Does tax structure affect economic growth? Empirical evidence from OECD countries," Working Papers 1120, Oxford University Centre for Business Taxation.
  11. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
  12. Helmuth Cremer & Firouz Gahvari & Pierre Pestieau, 2012. "Accidental Bequests: A Curse for the Rich and a Boon for the Poor," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1437-1459, December.
  13. Cremer, Helmuth & Roeder, Kerstin, 2017. "Social insurance with competitive insurance markets and risk misperception," Journal of Public Economics, Elsevier, vol. 146(C), pages 138-147.
  14. Aghion, Philippe & Akcigit, Ufuk & Fernández-Villaverde, Jesús, 2012. "Optimal Capital Versus Labor Taxation with Innovation-Led Growth," Scholarly Articles 27755236, Harvard University Department of Economics.
  15. Stiglitz, Joseph E., 1982. "Utilitarianism and horizontal equity : The case for random taxation," Journal of Public Economics, Elsevier, vol. 18(1), pages 1-33, June.
  16. Bierbrauer, Felix J., 2011. "Incomplete contracts and excludable public goods," Journal of Public Economics, Elsevier, vol. 95(7), pages 553-569.
  17. Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers 201512, University of California at Riverside, Department of Economics.
  18. Diamond, Peter, 2010. "Taxes and Pensions," Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
  19. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  20. Henry J. Aaron, 2013. "Book Review: The Elgar Guide to Tax Systems Edited by Emilio Albi and Jorge Martinez-Vazquez (Edward Elgar, 2011, Cheltenham, Uk, 462 Pages)," National Tax Journal, National Tax Association, vol. 66(2), pages 499-504, June.
  21. Maurice Marchand & Pierre Pestieau & María Racionero, 2003. "Optimal redistribution when different workers are indistinguishable," Canadian Journal of Economics, Canadian Economics Association, vol. 36(4), pages 911-922, November.
  22. Katri Kosonen & Gaetan Nicodeme, 2009. "The role of fiscal instruments in environmental policy," Taxation Papers 19, Directorate General Taxation and Customs Union, European Commission.
  23. 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;International Institute of Public Finance, vol. 14(3), pages 327-343, June.
  24. Antoine D'Autume & Katheline Schubert & Cees Withagen, 2016. "Should the Carbon Price Be the Same in All Countries?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(5), pages 709-725, October.
  25. A Brandolini & Stephen P Jenkins & John Micklewright, 2017. "Tony Atkinson and his Legacy," STICERD - Public Economics Programme Discussion Papers 32, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  26. Papageorgiou, Yorgos Y. & Pines, David, 2000. "Externalities, Indivisibility, Nonreplicability, and Agglomeration," Journal of Urban Economics, Elsevier, vol. 48(3), pages 509-535, November.
  27. Alf Vanags, 2010. "Tax reform in Latvia: Could it be fair?," SSE Riga/BICEPS Occasional Papers 8, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
  28. Stark, Oded & Falniowski, Fryderyk & Jakubek, Marcin, 2016. "Consensus income distribution," Discussion Papers 250120, University of Bonn, Center for Development Research (ZEF).
  29. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2003. "Capital income taxation when inherited wealth is not observable," Journal of Public Economics, Elsevier, vol. 87(11), pages 2475-2490, October.
  30. Albanesi, Stefania, 2007. "Inflation and inequality," Journal of Monetary Economics, Elsevier, vol. 54(4), pages 1088-1114, May.
  31. Findeisen, Sebastian & Sachs, Dominik, 2017. "Redistribution and insurance with simple tax instruments," Journal of Public Economics, Elsevier, vol. 146(C), pages 58-78.
  32. 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.
  33. Lagadec, Gael & Descombels, Alain, 2009. "L'ombre de la crise
    [The shadow of the global crisis]
    ," MPRA Paper 17871, University Library of Munich, Germany.
  34. Stiglitz, Joseph E., 1987. "Pareto efficient and optimal taxation and the new new welfare economics," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 15, pages 991-1042 Elsevier.
  35. Ryuhei Okumura & Dapeng Cai, 2009. "Heterogeneous Individuals and the Optimal Level of Higher Education," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(1), pages 37-50, March.
  36. Naito, Hisahiro, 2004. "Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution," Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
  37. Andrew Sharpe & Vikram Rai, 2013. "Can the Canada-U.S. ICT Gap be a Measurement Issue?," CSLS Research Reports 2013-03, Centre for the Study of Living Standards.
  38. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo Group Munich.
  39. Francesco Figari & Alari Paulus, 2015. "The Distributional Effects of Taxes and Transfers Under Alternative Income Concepts," Public Finance Review, , vol. 43(3), pages 347-372, May.
  40. Aronsson, Thomas & Sjögren, Tomas & Witterblad, Mikael, 2008. "Optimal Taxation and Asymmetric Information in an Economy with Second-Hand Trade," Umeå Economic Studies 732, Umeå University, Department of Economics.
  41. Richard Lipsey, 2007. "Reflections on the general theory of second best at its golden jubilee," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 349-364, August.
  42. James M. Poterba, 2012. "Comment on "'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times"," NBER Chapters,in: Fiscal Policy after the Financial Crisis, pages 486-493 National Bureau of Economic Research, Inc.
  43. Claus, Iris, 2013. "Is the value added tax a useful macroeconomic stabilization instrument?," Economic Modelling, Elsevier, vol. 30(C), pages 366-374.
  44. Vidar Christiansen & Stephen Smith, 2012. "Externality-Correcting Taxes and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 358-383, 06.
  45. Hellwig, Martin F., 2005. "A utilitarian approach to the provision and pricing of excludable public goods," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 1981-2003, December.
  46. Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  47. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," Ruhr Economic Papers 0140, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  48. Koehne Sebastian & Dominik Sachs, 2016. "Pareto-Efficient Tax Breaks," CESifo Working Paper Series 6147, CESifo Group Munich.
  49. Faia, Ester & Iliopulos, Eleni, 2011. "Financial openness, financial frictions and optimal monetary policy," Journal of Economic Dynamics and Control, Elsevier, vol. 35(11), pages 1976-1996.
  50. Tomer Blumkin & Efraim Sadka, 2005. "A Case for Taxing Education," CESifo Working Paper Series 1440, CESifo Group Munich.
  51. Bas (B.) Jacobs & Rick (F.) van der Ploeg, 2017. "Should Pollution Taxes Be Targeted At Income Redistribution?," Tinbergen Institute Discussion Papers 17-070/VI, Tinbergen Institute.
  52. Cremer, Helmuth & Gahvari, Firouz, 2015. "Atkinson and Stiglitz theorem in the presence of a household production sector," Economics Letters, Elsevier, vol. 126(C), pages 91-95.
  53. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo Group Munich.
  54. Sören Blomquist & Luca Micheletto, 2005. "Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ," CESifo Working Paper Series 1429, CESifo Group Munich.
  55. Carlos DÌaz Caro & Jorge Onrubia Fern·ndez, 2014. "Inequidad horizontal en el IRPF dual espanol," Studies on the Spanish Economy eee2014-08, FEDEA.
  56. Hellwig, Martin F., 2007. "The provision and pricing of excludable public goods: Ramsey-Boiteux pricing versus bundling," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 511-540, April.
  57. Louis Kaplow, 2015. "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," Tax Policy and the Economy, University of Chicago Press, vol. 29(1), pages 159-193.
  58. Brunner Johann K. & Pech Susanne, 2012. "Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, March.
  59. Sebastian Kessing & Bernhard Koldert, 2013. "Cross-border shopping and the Atkinson–Stiglitz theorem," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 618-630, August.
  60. Antoine Bozio & Carl Emmerson & Cormac O'Dea & Gemma Tetlow, 2013. "Savings and wealth of the lifetime rich: evidence from the UK and US," IFS Working Papers W13/30, Institute for Fiscal Studies.
  61. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
  62. Helmuth Cremer & Pierre Pestieau, 2011. "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo, vol. 57(2), pages 365-401, June.
  63. Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2012. "Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods," European Economic Review, Elsevier, vol. 56(6), pages 1200-1219.
  64. Driffill, E John & Rosen, Harvey S, 1983. "Taxation and Excess Burden: A Life Cycle Perspective," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(3), pages 671-683, October.
  65. Helmuth Cremer & Pierre Pestieau, 2006. "Intergenerational Transfer of Human Capital and Optimal Education Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 529-545, October.
  66. Klimaviciute, Justina & Pestieau, Pierre, 2016. "Long-term care social insurance. How to avoid big losses?," CEPR Discussion Papers 11359, C.E.P.R. Discussion Papers.
  67. Helmuth Cremer & Pierre Pestieau, 2016. "Taxing Pensions," CESifo Working Paper Series 5930, CESifo Group Munich.
  68. Hellwig, Martin F., 2009. "A note on Deaton's theorem on the undesirability of nonuniform excise taxation," Economics Letters, Elsevier, vol. 105(2), pages 186-188, November.
  69. Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015. "Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation," American Economic Review, American Economic Association, vol. 105(11), pages 3443-3470, November.
  70. 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).
  71. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
  72. Slavík, Ctirad & Yazici, Hakki, 2014. "Machines, buildings, and optimal dynamic taxes," Journal of Monetary Economics, Elsevier, vol. 66(C), pages 47-61.
  73. Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
  74. Giacomo Corneo, 2013. "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 129-134, March.
  75. Huang, Jason & Rios, Juan, 2016. "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, vol. 144(C), pages 52-63.
  76. Darío Maldonado, 2008. "Education policies and optimal taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 131-143, April.
  77. Alpizar, Francisco & Carlsson, Fredrik & Johansson-Stenman, Olof, 2005. "How much do we care about absolute versus relative income and consumption?," Journal of Economic Behavior & Organization, Elsevier, vol. 56(3), pages 405-421, March.
  78. Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
  79. Johann K. Brunner, 2010. "Die Erbschaftssteuer im Modell der optimalen Besteuerung," Economics working papers 2010-14, Department of Economics, Johannes Kepler University Linz, Austria.
  80. Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2011s-05, CIRANO.
  81. Johann Brunner & Susanne Pech, 2013. "Taxing bequests and consumption in the steady state," Economics working papers 2013-15, Department of Economics, Johannes Kepler University Linz, Austria.
  82. Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013. "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
  83. Florian Scheuer & Alexander Wolitzky, 2016. "Capital Taxation under Political Constraints," American Economic Review, American Economic Association, vol. 106(8), pages 2304-2328, August.
  84. Antonio Estache & Marco Manacorda & Tommaso M. Valletti, 2002. "Telecommunications Reform, Access Regulation, and Internet Adoption in Latin America," ECONOMIA JOURNAL OF THE LATIN AMERICAN AND CARIBBEAN ECONOMIC ASSOCIATION, ECONOMIA JOURNAL OF THE LATIN AMERICAN AND CARIBBEAN ECONOMIC ASSOCIATION, vol. 0(Spring 20), pages 153-218, January.
  85. N. G. Mankiw., 2009. "The Macroeconomist as Scientist and Engineer," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 5.
  86. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
  87. 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.
  88. Bas Jacobs & A. Bovenberg, 2010. "Human capital and optimal positive taxation of capital income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 451-478, October.
  89. Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo Group Munich.
  90. Leroux, M.-L. & Pestieau, P. & Ponthiere, G., 2011. "Longevity, genes and efforts: An optimal taxation approach to prevention," Journal of Health Economics, Elsevier, vol. 30(1), pages 62-76, January.
  91. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2001. "Direct versus Indirect Taxation: The Design of the Tax Structure Revisted," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 42(3), pages 781-799, August.
  92. Jaime Sempere, 2000. "Optimal Tax Rules, Pigou Taxation, and the “Double Dividend”," Economía Mexicana NUEVA ÉPOCA, , vol. 0(1), pages 93-103, January-J.
  93. 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.
  94. Boadway, Robin & Song, Zhen, 2016. "Indirect taxes for redistribution: Should necessity goods be favored?," Research in Economics, Elsevier, vol. 70(1), pages 64-88.
  95. Helmuth Cremer & ) & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Public Economics 0311003, EconWPA.
  96. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo Group Munich.
  97. Bierbrauer, Felix & Ockenfels, Axel & Pollak, Andreas & Rückert, Désirée, 2017. "Robust mechanism design and social preferences," Journal of Public Economics, Elsevier, vol. 149(C), pages 59-80.
  98. 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.
  99. Gilbert Mbara & Ryszard Kokoszczynski & Joanna Tyrowicz, 2017. "Striking a balance: optimal tax policy with labor market duality," GRAPE Working Papers 16, GRAPE Group for Research in Applied Economics.
  100. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
  101. Findeisen, Sebastian & Sachs, Dominik, 2014. "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers 14-17, University of Mannheim, Department of Economics.
  102. Bas Jacobs & Dirk Schindler, 2009. "On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance," CESifo Working Paper Series 2806, CESifo Group Munich.
  103. Ester Faia & Wolfgang Lechthaler & Christian Merkl, 2014. "Labor Selection, Turnover Costs, and Optimal Monetary Policy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(1), pages 115-144, 02.
  104. 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.
  105. Kaplow Louis, 2008. "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-30, September.
  106. Fuliang Chen & Tao Xu, 2013. "A comparative study on Welfare results of nonlinear and linear pricing: based on asymmetric duopoly market," Chapters,in: The Chinese Anti-Monopoly Law, chapter 6, pages 218-232 Edward Elgar Publishing.
  107. Richard Tol, 2012. "Leviathan carbon taxes in the short run," Climatic Change, Springer, vol. 114(2), pages 409-415, September.
  108. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc.
  109. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
  110. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
  111. Cremer, Helmuth & Gahvari, Firouz, 1998. "On Optimal Taxation of Housing," Journal of Urban Economics, Elsevier, vol. 43(3), pages 315-335, May.
  112. Belan, Pascal & Gauthier, Stéphane & Laroque, Guy, 2008. "Optimal grouping of commodities for indirect taxation," Journal of Public Economics, Elsevier, vol. 92(7), pages 1738-1750, July.
  113. Rachel Griffith & Martin O'Connell & Kate Smith, 2017. "Design of optimal corrective taxes in the alcohol market," IFS Working Papers W17/02, Institute for Fiscal Studies.
  114. Peter Levell & Barra Roantree & Jonathan Shaw, 2016. "Mobility and the lifetime distributional impact of tax and transfer reforms," IFS Working Papers W16/17, Institute for Fiscal Studies.
  115. Anthony B. Atkinson, 2012. "The Mirrlees Review and the State of Public Economics," Journal of Economic Literature, American Economic Association, vol. 50(3), pages 770-780, September.
  116. Louis Kaplow, 2004. "On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy," NBER Working Papers 10490, National Bureau of Economic Research, Inc.
  117. Dirk Niepelt, 2004. "Tax Smoothing versus Tax Shifting," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(1), pages 27-51, January.
  118. Thomas Gaube, 2000. "Efficient Public Good Provision with Nonlinear Income Taxation," Econometric Society World Congress 2000 Contributed Papers 0850, Econometric Society.
  119. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014. "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics 07/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  120. Lee, David & Saez, Emmanuel, 2012. "Optimal minimum wage policy in competitive labor markets," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 739-749.
  121. Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-170, March.
  122. LEE Sang-Hyop & KIM Jungsuk & PARK Donghyun, 2016. "Demographic Change and Fiscal Sustainability in Asia," Working Papers DP-2016-11, Economic Research Institute for ASEAN and East Asia (ERIA).
  123. Kazumasa Oguro & Manabu Shimasawa & Junichiro Takahata, 2013. "Child Benefits and Welfare for Current and Future Generations: Simulation Analyses in an Overlapping-Generations Model With Endogenous Fertility," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(4), pages 490-511, April.
  124. Sørensen, Peter Birch, 2014. "Measuring the deadweight loss from taxation in a small open economy," Journal of Public Economics, Elsevier, vol. 117(C), pages 115-124.
  125. Rafael Aigner, 2014. "Environmental Taxation and Redistribution Concerns," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(2), pages 249-277, June.
  126. Dominique Henriet, 2004. "Assurance maladie : intervention publique et rôle de la concurrence," Revue d'économie politique, Dalloz, vol. 114(5), pages 587-594.
  127. Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin, 2017. "Household bargaining, spouses' consumption patterns and the design of commodity taxes," TSE Working Papers 17-767, Toulouse School of Economics (TSE).
  128. Ooghe, Erwin & Peichl, Andreas, 2010. "Fair and Efficient Taxation under Partial Control: Theory and Evidence," IZA Discussion Papers 5388, Institute for the Study of Labor (IZA).
  129. Richter, Wolfram F., 2009. "Taxing education in Ramsey's tradition," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1254-1260, December.
  130. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
  131. repec:zbw:rwirep:0140 is not listed on IDEAS
  132. Raj Chetty, 2015. "Behavioral Economics and Public Policy: A Pragmatic Perspective," American Economic Review, American Economic Association, vol. 105(5), pages 1-33, May.
  133. Arnott, Richard & Stiglitz, Joseph E., 1986. "Moral hazard and optimal commodity taxation," Journal of Public Economics, Elsevier, vol. 29(1), pages 1-24, February.
  134. Mark Armstrong & David E.M. Sappington, 2006. "Regulation, Competition and Liberalization," Journal of Economic Literature, American Economic Association, vol. 44(2), pages 325-366, June.
  135. Pierre Pestieau & Gregory Ponthiere, 2012. "The Public Economics of Increasing Longevity," Hacienda Pública Española, IEF, vol. 200(1), pages 41-74, March.
  136. Emanuele, Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper 6117, University Library of Munich, Germany.
  137. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
  138. Pio Baake & Rainald Borck & Andreas L–ffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 299-312, 05.
  139. Mikhail Golosov & Narayana Kocherlakota & Aleh Tsyvinski, 2003. "Optimal Indirect and Capital Taxation," Review of Economic Studies, Oxford University Press, vol. 70(3), pages 569-587.
  140. Cremer, Helmuth & Gahvari, Firouz, 2001. "Second-best taxation of emissions and polluting goods," Journal of Public Economics, Elsevier, vol. 80(2), pages 169-197, May.
  141. Gilbert Metcalf & David Weisbach, 2008. "The Design of a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0727, Department of Economics, Tufts University.
  142. Firouz Gahvari & Luca Micheletto, 2012. "Monetary Policy and Redistribution: What can or cannot be Neutralized with Mirrleesian Taxes," CESifo Working Paper Series 3711, CESifo Group Munich.
  143. Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," Working Paper 305366, Harvard University OpenScholar.
  144. Louis Kaplow, 2010. "Optimal control of externalities in the presence of income taxation," LSE Research Online Documents on Economics 58172, London School of Economics and Political Science, LSE Library.
  145. Giuseppe Carone & Jan Host Schmidt & Gaetan Nicodeme, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," European Economy - Economic Papers 2008 - 2015 280, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  146. Xianhua Dai, 2011. "Optimal Taxation under Income Uncertainty," Annals of Economics and Finance, Society for AEF, vol. 12(1), pages 121-138, May.
  147. Michael S. Michael & Panos Hatzipanayotou, 2013. "Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution," CESifo Working Paper Series 4501, CESifo Group Munich.
  148. Johann K. Brunner, 2003. "Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung," Economics working papers 2003-10, Department of Economics, Johannes Kepler University Linz, Austria.
  149. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 134, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  150. Aronsson, Thomas, 2007. "General Income Taxation, Public Goods and Decentralized Leadership," Umeå Economic Studies 715, Umeå University, Department of Economics.
  151. Ngo Van Long & Frank Stähler, 2012. "Should the Good and the Selfish be Taxed Differently?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(3), pages 932-948, 09.
  152. Hosseini, Roozbeh & Shourideh, Ali, 2016. "Retirement Financing: An Optimal Reform Approach," MPRA Paper 71613, University Library of Munich, Germany, revised 19 Jan 2016.
  153. Raul A. Barreto & James Alm, 2003. "Corruption, Optimal Taxation, and Growth," Public Finance Review, , vol. 31(3), pages 207-240, May.
  154. Kim, Junghun, 2005. "Tax reform issues in Korea," Journal of Asian Economics, Elsevier, vol. 16(6), pages 973-992, December.
  155. Narayana R. Kocherlakota, 2004. "Wedges and Taxes," American Economic Review, American Economic Association, vol. 94(2), pages 109-113, May.
  156. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, vol. 79(1), pages 71-91, January.
  157. Alessandro Balestrino, 2000. "Mixed Tax Systems and the Public Provision of Private Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 463-478, August.
  158. Per Engström, 2011. "Bling bling taxation and the fiscal virtues of hip hop," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 37(1), pages 139-147, June.
  159. Robin Boadway & Pierre Pestieau, 2006. "Tagging and redistributive taxation," Annals of Economics and Statistics, GENES, issue 83-84, pages 123-147.
  160. Saez, Emmanuel, 2013. "Optimal progressive capital income taxes in the infinite horizon model," Journal of Public Economics, Elsevier, vol. 97(C), pages 61-74.
  161. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
  162. Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2016. "Optimal commodity taxation with varying quality of goods," Research in Economics, Elsevier, vol. 70(1), pages 89-100.
  163. Sang-Hyop Lee & Jungsuk Kim & Donghyun Park, 2016. "Demographic Change and Fiscal Sustainability in Asia," Economic Growth Centre Working Paper Series 1602, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
  164. Ulrike Vogelgesang, 2000. "Optimal Capital Income Taxation and Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
  165. Esteban García-Miralles, 2017. "The crucial role of social welfare criteria for optimal inheritance taxation," Working Papers 1706, Banco de España;Working Papers Homepage.
  166. William Peterman, 2016. "The effect of endogenous human capital accumulation on optimal taxation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 21, pages 46-71, July.
  167. Claude Gamel, 2004. "Comment financer l'allocation universelle. La stratégie de Van Parijs (1995) en question," Recherches économiques de Louvain, De Boeck Université, vol. 70(3), pages 287-314.
  168. Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
  169. Paulsen, Jim William, 1983. "Optimal and maximal taxation within and among industries with various degrees of competitiveness," ISU General Staff Papers 198301010800009427, Iowa State University, Department of Economics.
  170. repec:clh:resear:v:5:y:2012:i:14 is not listed on IDEAS
  171. repec:hal:journl:halshs-00654239 is not listed on IDEAS
  172. Yosuke Furukawa, 2013. "Increased Regressivity of the Optimal Capital Tax under a Welfare Constraint for Newborn Children," KIER Working Papers 846, Kyoto University, Institute of Economic Research.
  173. Vidar Christiansen & Stephen Smith, 2008. "Optimal commodity taxation with duty-free shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 274-296, June.
  174. Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Documents de travail du Centre d'Economie de la Sorbonne 15033, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  175. Laroque, Guy R., 2005. "Indirect taxation is superfluous under separability and taste homogeneity: a simple proof," Economics Letters, Elsevier, vol. 87(1), pages 141-144, April.
  176. Paul Eckerstorfer, 2014. "Relative Consumption Concerns and the Optimal Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(6), pages 936-958, December.
  177. Jukka Pirttilä & Ilpo Suoniemi, 2014. "Public Provision, Commodity Demand, and Hours of Work: An Empirical Analysis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 116(4), pages 1044-1067, October.
  178. Michael S. Michael & Sajal Lahiri & Panos Hatzipanayotou, 2015. "Piecemeal Reform of Domestic Indirect Taxes toward Uniformity in the Presence of Pollution: with and without a Revenue Constraint," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(2), pages 174-195, 04.
  179. Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 511-533, September.
  180. Tomer Blumkin & Efraim Sadka, 2008. "A case for taxing education," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(2), pages 145-163, April.
  181. Jerry A. Hausman, 1983. "Stochastic Problems in the Simulation of Labor Supply," NBER Chapters,in: Behavioral Simulation Methods in Tax Policy Analysis, pages 47-82 National Bureau of Economic Research, Inc.
  182. Faia, Ester, 2009. "Ramsey monetary policy with labor market frictions," Journal of Monetary Economics, Elsevier, vol. 56(4), pages 570-581, May.
  183. Anne Laferrère & David le Blanc, 2002. "Comment les aides au logement affectent-elles les loyers ?," Économie et Statistique, Programme National Persée, vol. 351(1), pages 3-30.
  184. Stiglitz, Joseph E & Boskin, Michael J, 1977. "Some Lessons from the New Public Finance," American Economic Review, American Economic Association, vol. 67(1), pages 295-301, February.
  185. Faia, Ester, 2012. "Oligopolistic competition and optimal monetary policy," Journal of Economic Dynamics and Control, Elsevier, vol. 36(11), pages 1760-1774.
  186. Agathe Rouaix & Charles Figuières & Marc Willinger, 2015. "The trade-off between welfare and equality in a public good experiment," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(3), pages 601-623, October.
  187. Blomquist, Soren & Micheletto, Luca, 2006. "Optimal redistributive taxation when government's and agents' preferences differ," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1215-1233, August.
  188. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
  189. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
  190. Parry, Ian W.H., 2007. "Are the costs of reducing greenhouse gases from passenger vehicles negative?," Journal of Urban Economics, Elsevier, vol. 62(2), pages 273-293, September.
  191. Valletta Giacomo, 2012. "Health, Fairness and Taxation," Research Memorandum 017, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  192. Balazs Egert, 2013. "The Efficiency and Equity of the Tax and Transfer System in France," William Davidson Institute Working Papers Series wp1047, William Davidson Institute at the University of Michigan.
  193. repec:eee:jmacro:v:52:y:2017:i:c:p:147-174 is not listed on IDEAS
  194. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2017. "Child Care Subsidies, Quality, and Optimal Income Taxation," CESifo Working Paper Series 6533, CESifo Group Munich.
  195. Johann K. Brunner, 2012. "The Bequest Tax as Long-Term Care Insurance," CESifo Working Paper Series 3901, CESifo Group Munich.
  196. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters,in: The Elgar Guide to Tax Systems, chapter 2 Edward Elgar Publishing.
  197. Craig Brett & John Weymark, 2008. "Optimal Nonlinear Taxation of Income and Savings without Commitment," Vanderbilt University Department of Economics Working Papers 0805, Vanderbilt University Department of Economics.
  198. Direr, A., 2010. "The taxation of life annuities under adverse selection," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 50-58, February.
  199. Ruggero Paladini, 2014. "Capital-Labour Taxation and Progressivity in Cosciani’s Thought," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 125-143.
  200. Antoniu PREDESCU & Maria-Loredana POPESCU & Mihaela-Diana OANCEA-NEGESCU, 2014. "Choosing Between Direct Taxation Or Indirect Taxation As Prime Fiscal Tool Within Romania’S Economy Of Today," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 3(1), pages 1-2, January.
  201. Kelchtermans, Stijn & Verboven, Frank, 2006. "Participation and Schooling in a Public System of Higher Education," CEPR Discussion Papers 5690, C.E.P.R. Discussion Papers.
  202. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, 08.
  203. Michael Keen, 2014. "Targeting, cascading and indirect tax design," Indian Growth and Development Review, Emerald Group Publishing, vol. 7(2), pages 181-201, November.
  204. James R. Hines Jr., 2007. "Taxing Consumption and Other Sins," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 49-68, Winter.
  205. Silvia Platoni & Francesco Timpano, 2013. "Redistribution and Tax Evasion: an Asymmetric Information Approach," DISCE - Quaderni del Dipartimento di Scienze Economiche e Sociali dises1394, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
  206. Figari, Francesco & Paulus, Alari, 2013. "The distributional effects of taxes and transfers under alternative income concepts: the importance of three ‘I’s," EUROMOD Working Papers EM15/13, EUROMOD at the Institute for Social and Economic Research.
  207. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2015. "The Re-distributive Role of Child Benefits Revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 476-501, June.
  208. Chaudhry, Sajid Mukhtar & Mullineux, Andrew & Agarwal, Natasha, 2015. "Balancing the regulation and taxation of banking," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 38-52.
  209. Laferrere, Anne & Le Blanc, David, 2004. "How do housing allowances affect rents? An empirical analysis of the French case," Journal of Housing Economics, Elsevier, vol. 13(1), pages 36-67, March.
  210. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
  211. Apps, Patricia & Rees, Ray, 2015. "Capital Income Taxation and Household Production," IZA Discussion Papers 9607, Institute for the Study of Labor (IZA).
  212. repec:pri:cepsud:178lee is not listed on IDEAS
  213. Eyal Winter, 2004. "Incentives and Discrimination," American Economic Review, American Economic Association, vol. 94(3), pages 764-773, June.
  214. Armstrong, Mark & Rochet, Jean-Charles, 1999. "Multi-dimensional screening:: A user's guide," European Economic Review, Elsevier, vol. 43(4-6), pages 959-979, April.
  215. 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.
  216. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, 02.
  217. Asma BEN OTHMEN, 2014. "De la mise à contribution des bénéficiaires au financement de la préservation des espaces naturels : tarification de l’accès ou augmentation de taxe?," Cahiers du GREThA 2014-10, Groupe de Recherche en Economie Théorique et Appliquée.
  218. Carlos E. da Costa, 2009. "Yet Another Reason to Tax Goods," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(2), pages 363-376, April.
  219. Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
  220. Raymond Fisman & Keith Gladstone & Ilyana Kuziemko & Suresh Naidu, 2017. "Do Americans Want to Tax Capital? Evidence from Online Surveys," NBER Working Papers 23907, National Bureau of Economic Research, Inc.
  221. Friedrich Breyer & Andreas Haufler, 2000. "Health Care Reform: Separating Insurance from Income Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 445-461, August.
  222. Sören Blömquist & Vidar Christiansen, 1998. "Price Subsidies Versus Public Provision," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 283-306, July.
  223. Roy Bahl, 2014. "A retrospective on taxation in developing countries: Will the weakest link be strengthened?," Chapters,in: Taxation and Development: The Weakest Link?, chapter 12, pages 405-442 Edward Elgar Publishing.
  224. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," CESifo Working Paper Series 2970, CESifo Group Munich.
  225. 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.
  226. 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.
  227. Alan J. Auerbach, 1990. "Public Sector Dynamics," NBER Working Papers 3508, National Bureau of Economic Research, Inc.
  228. Shigeo Morita & Takuya Obara, 2016. "Optimal Capital Income Taxation in the Case of Private Donations to Public Goods," Discussion Papers in Economics and Business 16-21, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
  229. Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
  230. Brett, Craig, 1998. "Tax reform and collective family decision-making," Journal of Public Economics, Elsevier, vol. 70(3), pages 425-440, December.
  231. repec:hal:journl:halshs-01164011 is not listed on IDEAS
  232. Stéphanie Maillot-Bugnon, 2005. "Assurance maladie et redistribution : le cas de l'arrêt maladie," Recherches économiques de Louvain, De Boeck Université, vol. 71(4), pages 427-443.
  233. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
  234. Fleurbaey, Marc, 2006. "Is commodity taxation unfair?," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.
  235. Auerbach, Alan J., 2006. "Tax Reform in the 21st Century," Berkeley Olin Program in Law & Economics, Working Paper Series qt444479wh, Berkeley Olin Program in Law & Economics.
  236. Louis Kaplow, 2006. "Myopia and the Effects of Social Security and Capital Taxation on Labor Supply," NBER Working Papers 12452, National Bureau of Economic Research, Inc.
  237. Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
  238. Gong, Liutang & Zou, Heng-fu, 2002. "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government," Journal of Economic Dynamics and Control, Elsevier, vol. 26(12), pages 1975-2003, October.
  239. Thomas Aronsson & Tomas Sjögren & Torbjörn Dalin, 2009. "Optimal taxation and redistribution in an OLG model with unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 198-218, April.
  240. Jacobs, Bas & Boadway, Robin, 2014. "Optimal linear commodity taxation under optimal non-linear income taxation," Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
  241. Jorge Martinez-Vazquez & VIoleta Vulovic, 2011. "Tax Structure in Latin America: Its Impact on the Real Economy and Compliance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1122, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  242. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
  243. Erling Røed Larsen, 2009. "From data to levy design. The five stages of implementing housing taxes," Discussion Papers 596, Statistics Norway, Research Department.
  244. Stanley L. Winer & George Tridimas & Walter Hettich, 2008. "Social Welfare and Coercion in Public Finance," CESifo Working Paper Series 2482, CESifo Group Munich.
  245. Sajal Lahiri & Peri Silva, 2016. "Potential Pareto-Improving Move Toward Most Favored Nation Tariffs," Economic Inquiry, Western Economic Association International, vol. 54(2), pages 1086-1104, 04.
  246. Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2014. "Abusive Transfer Pricing and Economic Activity," CESifo Working Paper Series 4975, CESifo Group Munich.
  247. Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
  248. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo Group Munich.
  249. John W. Diamond & George R. Zodrow, 2006. "Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0629, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  250. Gordon Roger H., 2010. "Public Finance and Economic Development: Reflections based on Experience in China," Journal of Globalization and Development, De Gruyter, vol. 1(1), pages 1-29, January.
  251. Casey Rothschild & Florian Scheuer, 2013. "Redistributive Taxation in the Roy Model," The Quarterly Journal of Economics, Oxford University Press, vol. 128(2), pages 623-668.
  252. Alan J. Auerbach, 2006. "The Future of Capital Income Taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
  253. Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc.
  254. Eskeland, Gunnar S., 2000. "Externalities and production efficiency," Policy Research Working Paper Series 2319, The World Bank.
  255. Fullerton, Don & Shoven, John B. & Whalley, John, 1983. "Replacing the U.S. income tax with a progressive consumption tax : A sequenced general equilibrium approach," Journal of Public Economics, Elsevier, vol. 20(1), pages 3-23, February.
  256. Stephen Smith, 2008. "Restraining the Golden Weed: Taxation and Regulation of Tobacco," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(4), pages 476-507, December.
  257. Matteo Bassi, 2008. "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers 206, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  258. Roger Gordon, 2004. "Taxation of Interest Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 5-15, January.
  259. Michael Smart, 1997. "On the efficiency of uniform taxation in a many-consumer economy," Working Papers msmart-97-01, University of Toronto, Department of Economics.
  260. Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 563-584, August.
  261. Jean Dreze & David Coady, 2010. "Commodity Taxation and Social Welfare : The Generalised Ramsey Rule," Working Papers id:2936, eSocialSciences.
  262. Yukihiro Nishimura & Pierre Pestieau, 2016. "Efficient taxation with differential risks of dependence and mortality," Economics Bulletin, AccessEcon, vol. 36(1), pages 52-57.
  263. Felix Bierbrauer, 2010. "An incomplete contracts perspective on the provision and pricing of excludable public goods," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_01, Max Planck Institute for Research on Collective Goods.
  264. repec:clh:resear:v:5:y:2012:i:29 is not listed on IDEAS
  265. Gregor Schwerhoff & Ottmar Edenhofer, 2014. "The Globalization Paradox Revisited," CESifo Working Paper Series 4878, CESifo Group Munich.
  266. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
  267. Darío Maldonado, 2006. "Social security, income taxation and poverty alleviation," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, June.
  268. Ester Faia & Lorenza Rossi, 2013. "Union Power, Collective Bargaining, And Optimal Monetary Policy," Economic Inquiry, Western Economic Association International, vol. 51(1), pages 408-427, 01.
  269. Olovsson, Conny, 2015. "Optimal taxation with home production," Journal of Monetary Economics, Elsevier, vol. 70(C), pages 39-50.
  270. Firouz Gahvari, 2014. "Second-Best Pigouvian Taxation: A Clarification," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 59(4), pages 525-535, December.
  271. Louis Kaplow, 2008. "Taxing Leisure Complements," NBER Working Papers 14397, National Bureau of Economic Research, Inc.
  272. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
  273. 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.
  274. Robert Gillingham, 2014. "Fiscal Policy for Health Policy Makers," Health, Nutrition and Population (HNP) Discussion Paper Series 87981, The World Bank.
  275. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
  276. Pirttila, Jukka & Tuomala, Matti, 2004. "Poverty alleviation and tax policy," European Economic Review, Elsevier, vol. 48(5), pages 1075-1090, October.
  277. Grignon, Michel, 2009. "An empirical investigation of heterogeneity in time preferences and smoking behaviors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(5), pages 739-751, October.
  278. Ramser, Hans Jürgen, 1981. "Optimale Einkommensteuer," Discussion Papers, Series I 162, University of Konstanz, Department of Economics.
  279. Jouko Kinnunen & Timo Rauhanen & Juha Honkatukia, 2011. "Effects of past and new VAT reforms in Finland," EcoMod2011 3412, EcoMod.
  280. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
  281. Carl E. Walsh, 1984. "Optimal Taxation by the Monetary Authority," NBER Working Papers 1375, National Bureau of Economic Research, Inc.
  282. Kaplow, Louis, 2006. "On the undesirability of commodity taxation even when income taxation is not optimal," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
  283. repec:psl:moneta:2017:23 is not listed on IDEAS
  284. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
  285. Raaj Kumar Sah & Joseph E. Stiglitz, 1984. "Taxation and Pricing of Agricultural and Industrial Goods," NBER Working Papers 1338, National Bureau of Economic Research, Inc.
  286. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2003. "Environmental taxes with heterogeneous consumers: an application to energy consumption in France," Journal of Public Economics, Elsevier, vol. 87(12), pages 2791-2815, December.
  287. Koichiro Ito, 2014. "Do Consumers Respond to Marginal or Average Price? Evidence from Nonlinear Electricity Pricing," American Economic Review, American Economic Association, vol. 104(2), pages 537-563, February.
  288. Truyts, Tom, 2012. "Signaling and indirect taxation," Journal of Public Economics, Elsevier, vol. 96(3), pages 331-340.
  289. Mervyn A. King, 1980. "Savings and Taxation," NBER Working Papers 0428, National Bureau of Economic Research, Inc.
  290. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, De Gruyter Open, vol. 2014(1), pages 76-92, May.
  291. Sören Blomquist & Vidar Christiansen, 2008. "Taxation and Heterogeneous Preferences," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 218-244, June.
  292. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
  293. Micheletto, Luca, 2008. "Redistribution and optimal mixed taxation in the presence of consumption externalities," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2262-2274, October.
  294. Pierre Pestieau & Grégory Ponthiere, 2012. "On the Policy Implications of Changing Longevity," CESifo Working Paper Series 3926, CESifo Group Munich.
  295. Tuomas Kosonen, 2013. "More haircut after VAT cut? On the efficiency of service sector consumption taxes," Working Papers 49, Government Institute for Economic Research Finland (VATT).
  296. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
  297. Jukka Lassila, 2000. "Wage formation by majority voting and the incentive effects of pensions and taxation," Finnish Economic Papers, Finnish Economic Association, vol. 13(2), pages 89-115, Autumn.
  298. 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, Department of Business and Management Science, Norwegian School of Economics.
  299. Stéphanie MAILLOT-BUGNON, 2005. "Assurance maladie et redistribution : le cas de l’arrêt maladie," Discussion Papers (REL - Recherches Economiques de Louvain) 2005045, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  300. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
  301. Elin Halvorsen & Thor Olav Thoresen, 2017. "Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept," CESifo Working Paper Series 6614, CESifo Group Munich.
  302. Stefanie Stantcheva, 2015. "Optimal Taxation and Human Capital Policies over the Life Cycle," NBER Working Papers 21207, National Bureau of Economic Research, Inc.
  303. Parry, Ian W.H. & Laxminarayan, Ramanan & West, Sarah E., 2006. "Fiscal and Externality Rationales for Alcohol Taxes," Discussion Papers dp-06-51, Resources For the Future.
  304. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
  305. William Perraudin & Thierry Pujol, 1991. "L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 245-272.
  306. Cecilia Llambi & Silvia Laens & Marcelo Perera, 2016. "Assessing the Impacts of a Major Tax Reform: a CGE-microsimulation analysis for Uruguay," International Journal of Microsimulation, International Microsimulation Association, vol. 9(1), pages 134-166.
  307. Brunner Johann K., 2014. "Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
  308. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo Group Munich.
  309. Kosonen, Tuomas, 2015. "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, vol. 131(C), pages 87-100.
  310. Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
  311. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, vol. 17(2), pages 213-240, March.
  312. Racionero, Maria del Mar, 2001. "Optimal Tax Mix with Merit Goods," Oxford Economic Papers, Oxford University Press, vol. 53(4), pages 628-641, October.
  313. Billy Jack, 2003. "Redistributing to the sick: How should health expenditures be integrated into the tax system?," Working Papers gueconwpa~03-03-16, Georgetown University, Department of Economics.
  314. Cremer, Helmuth & Gahvari, Firouz, 2013. "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," IDEI Working Papers 780, Institut d'Économie Industrielle (IDEI), Toulouse.
  315. Alessandro Cigno, 2011. "Agency in Family Policy: A Survey," CESifo Economic Studies, CESifo, vol. 57(2), pages 305-331, June.
  316. Maria Racionero, 2000. "Optimal Redistribution with Unobservable Preferences for an Observable Merit Good," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 479-501, August.
  317. Canzoneri, Matthew & Cumby, Robert & Diba, Behzad, 2016. "Optimal money and debt management: Liquidity provision vs tax smoothing," Journal of Monetary Economics, Elsevier, vol. 83(C), pages 39-53.
  318. Henrik Jordahl & Luca Micheletto, 2005. "Optimal Utilitarian Taxation and Horizontal Equity," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 681-708, October.
  319. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  320. Napel, Stefan, 2014. "A Pareto Efficiency Rationale for the Welfare State," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100496, Verein für Socialpolitik / German Economic Association.
  321. Louis Kaplow, 2006. "Optimal Control of Externalities in the Presence of Income Taxation," NBER Working Papers 12339, National Bureau of Economic Research, Inc.
  322. Stiglitz, Joseph E., 2002. "New perspectives on public finance: recent achievements and future challenges," Journal of Public Economics, Elsevier, vol. 86(3), pages 341-360, December.
  323. Boadway, Robin & Gahvari, Firouz, 2006. "Optimal taxation with consumption time as a leisure or labor substitute," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1851-1878, November.
  324. Hellwig, Martin, 2004. "Optimal income taxation, public-goods provision and public-sector pricing : a contribution to the foundations of public economics," Papers 04-42, Sonderforschungsbreich 504.
  325. Kristjánsson, Arnaldur Sölvi, 2016. "Optimal Taxation with Endogenous Return to Capital," Memorandum 06/2016, Oslo University, Department of Economics.
  326. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo Group Munich.
  327. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
  328. repec:eee:ecanpo:v:54:y:2017:i:c:p:1-14 is not listed on IDEAS
  329. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome.
  330. Akira Yakita, 2008. "Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 19-32, March.
  331. Richard Zeckhauser & Steve Coate & Stephen Johnson, 1992. "Robin-Hooding Rents: Exploiting the Pecuniary Effects of In-Kind Programs," NBER Working Papers 4125, National Bureau of Economic Research, Inc.
  332. Mirrlees, James A, 1997. "Information and Incentives: The Economics of Carrots and Sticks," Economic Journal, Royal Economic Society, vol. 107(444), pages 1311-1329, September.
  333. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
  334. Louis Kaplow, 2016. "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters,in: Tax Policy and the Economy, Volume 31, pages 161-188 National Bureau of Economic Research, Inc.
  335. Stefanie Stantcheva, 2015. "Learning and (or) Doing: Human Capital Investments and Optimal Taxation," NBER Working Papers 21381, National Bureau of Economic Research, Inc.
  336. International Monetary Fund, 2014. "Norway; Selected Issues," IMF Staff Country Reports 14/260, International Monetary Fund.
  337. Renato Gomes & Jean-Marie Lozachmeur & Alessandro Pavan, 2014. "Differential Taxation and Occupational Choice," Discussion Papers 1577, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  338. Decoster, Andre & Schokkaert, Erik & Van Camp, Guy, 1997. "Is redistribution through indirect taxes equitable?," European Economic Review, Elsevier, vol. 41(3-5), pages 599-608, April.
  339. Giacomo Valletta, 2014. "Health, fairness and taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 43(1), pages 101-140, June.
  340. Jerry A. Hausman, 1980. "Income and Payroll Tax Policy and Labor Supply," NBER Working Papers 0610, National Bureau of Economic Research, Inc.
  341. Robert Fenge & Jakob Weizsäcker, 2010. "Mixing Bismarck and child pension systems: an optimum taxation approach," Journal of Population Economics, Springer;European Society for Population Economics, vol. 23(2), pages 805-823, March.
  342. Hisahiro Naito, 2006. "Redistribution, production inefficiency and decentralized efficiency," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(5), pages 625-640, September.
  343. Peter Diamond & Johannes Spinnewijn, 2011. "Capital Income Taxes with Heterogeneous Discount Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
  344. Gahvari, Firouz & Micheletto, Luca, 2014. "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Journal of Public Economics, Elsevier, vol. 119(C), pages 10-23.
  345. David Coady & Jean Drèze, 2002. "Commodity Taxation and Social Welfare: The Generalized Ramsey Rule," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 295-316, May.
  346. Alessandro Balestrino, 2011. "On Economics, Leisure and Much More," Chapters,in: Handbook on the Economics of Leisure, chapter 2 Edward Elgar Publishing.
  347. Hisahiro Naito, 2003. "Atkinson and Stiglitz Theorem with Endogenous Human Capital Accumulation," ISER Discussion Paper 0596, Institute of Social and Economic Research, Osaka University.
  348. Saez, Emmanuel, 2002. "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes," Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
  349. International Monetary Fund, 2013. "Portugal; Selected Issues Paper," IMF Staff Country Reports 13/19, International Monetary Fund.
  350. Robin Boadway, 2010. "Efficiency and Redistribution: An Evaluative Review of Louis Kaplow's The Theory of Taxation and Public Economics," Journal of Economic Literature, American Economic Association, vol. 48(4), pages 964-979, December.
  351. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy; Recent Trends and Coming Challenges," IMF Working Papers 07/274, International Monetary Fund.
  352. Stijn Kelchtermans & Frank Verboven, 2010. "Participation and study decisions in a public system of higher education," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 25(3), pages 355-391.
  353. Stefania Albanesi, 2007. "Redistribution and Optimal Monetary Policy: Results and Open Questions," Rivista di Politica Economica, SIPI Spa, vol. 97(4), pages 3-48, July-Augu.
  354. Pirttila, Jukka & Tuomala, Matti, 2001. "On optimal non-linear taxation and public good provision in an overlapping generations economy," Journal of Public Economics, Elsevier, vol. 79(3), pages 485-501, March.
  355. Joel Slemrod, 1985. "The Impact of Tax Reform on Households," NBER Working Papers 1765, National Bureau of Economic Research, Inc.
  356. Ehtisham Ahmad & Michael Best, 2012. "Financing social policy in the presence of informality," LSE Research Online Documents on Economics 57964, London School of Economics and Political Science, LSE Library.
  357. Michel Strawczynski, 2014. "The optimal inheritance tax in the presence of investment in education," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 768-795, August.
  358. Sijbren Cnossen & D. Forrest & S. Smith, 2009. "Taxation and regulation of smoking, drinking and gambling in the European Union," CPB Special Publication 76, CPB Netherlands Bureau for Economic Policy Analysis.
  359. Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421 Elsevier.
  360. Ikuho Kochi & Ra¨²l Alberto Ponce Rodr¨ªguez, 2016. "International Private Transfers and Optimal Tax Structure in Developing Economies," Review of Economics & Finance, Better Advances Press, Canada, vol. 6, pages 13-26, February.
  361. 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.
  362. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax?. The Case of Jamaica," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 396-414, September.
  363. Gauthier, Stéphane & Laroque, Guy, 2009. "Separability and public finance," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1168-1174, December.
  364. Edward Calthrop, 2001. "On Subsidising Auto-Commuting," CESifo Working Paper Series 566, CESifo Group Munich.
  365. Tommaso Monacelli, 2008. "Optimal Monetary Policy with Collateralized Household Debt and Borrowing Constraints," NBER Chapters,in: Asset Prices and Monetary Policy, pages 103-146 National Bureau of Economic Research, Inc.
  366. Douglas Sutherland & Peter Hoeller & Rossana Merola, 2012. "Fiscal Consolidation: Part 1. How Much is Needed and How to Reduce Debt to a Prudent Level?," OECD Economics Department Working Papers 932, OECD Publishing.
  367. Hellwig, Martin F., 2010. "A generalization of the Atkinson-Stiglitz (1976) theorem on the undesirability of nonuniform excise taxation," Economics Letters, Elsevier, vol. 108(2), pages 156-158, August.
  368. D�ra Benedek & Orsolya Lelkes, 2008. "Assessment Of Income Distribution And A Hypothetical Flat Tax Reform In Hungary," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(3(5)_Fall), pages 173-186.
  369. repec:kap:pubcho:v:172:y:2017:i:1:d:10.1007_s11127-017-0413-4 is not listed on IDEAS
  370. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.
  371. Janet Currie & Firouz Gahvari, 2008. "Transfers in Cash and In-Kind: Theory Meets the Data," Journal of Economic Literature, American Economic Association, vol. 46(2), pages 333-383, June.
  372. George Smatrakalev, 2003. "Family taxation - pros and cons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 109-117.
  373. John T. Revesz, 2014. "A computational model of optimal commodity taxation," Public Finance Research Papers 4, Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome.
  374. Faia, Ester & Lechthaler, Wolfgang & Merkl, Christian, 2009. "Labor Turnover Costs, Workers' Heterogeneity, and Optimal Monetary Policy," IZA Discussion Papers 4322, Institute for the Study of Labor (IZA).
  375. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
  376. Antonio Russo, 2015. "Pricing of Transport Networks, Redistribution, and Optimal Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(5), pages 605-640, October.
  377. 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.
  378. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
  379. Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
  380. Dragota, Mihaela & Dragota, Victor & Tatu, Lucian & Tatu, Delia, 2009. "Income Taxation Regulation And Companies’ Behaviour: Is The Romanian Companies’ Dividend Policy Influenced By The Changes In Income Taxation?," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 6(1), pages 76-93, March.
  381. José Silva Ruiz, 2010. "La eficiencia y la equidad en la fijación de precios de los servicios públicos: evolución de la teoría de la tarifa óptima en dos partes y el caso del servicio de agua potable," REVISTA CIFE, UNIVERSIDAD SANTO TOMÁS, June.
  382. Saez, Emmanuel, 2004. "The optimal treatment of tax expenditures," Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December.
  383. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne
    [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]
    ," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.
  384. Aronsson, Thomas, 2010. "Optimal income taxation and decentralized fiscal federalism," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 187-195, July.
  385. 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.
  386. Joel B. Slemrod, 1985. "The effect of tax simplification on individuals," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, vol. 29, pages 64-102.
  387. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
  388. Robert Holzmann, 2016. "Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options," CESifo Working Paper Series 5715, CESifo Group Munich.
  389. 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.
  390. Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options," CESifo Working Paper Series 5702, CESifo Group Munich.
  391. Patricia Apps & Ray Rees, 2013. "Raise Top Tax Rates, Not the GST," CEPR Discussion Papers 684, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  392. 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.
  393. Bruce Bradbury, 2001. "The Welfare Interpretation of Consumer Equivalence Scales," CEPR Discussion Papers 426, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  394. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
  395. Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation In A Simple Finite-Horizon Olg Model," The Warwick Economics Research Paper Series (TWERPS) 709, University of Warwick, Department of Economics.
  396. repec:hal:wpaper:halshs-01252563 is not listed on IDEAS
  397. Nava, Mario & Schroyen, Fred & Marchand, Maurice, 1996. "Optimal fiscal and public expenditure policy in a two-class economy," Journal of Public Economics, Elsevier, vol. 61(1), pages 119-137, July.
  398. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
  399. Xiaojun Zhao, 2015. "Optimal Income Taxations with Information Asymmetry: The Lagrange Multiplier Approach," Annals of Economics and Finance, Society for AEF, vol. 16(1), pages 199-229, May.
  400. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2010. "Environmental tax design with endogenous earning abilities (with applications to France)," Journal of Environmental Economics and Management, Elsevier, vol. 59(1), pages 82-93, January.
  401. Jukka Pirttilä & Matti Tuomala, 1999. "On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy," Discussion Papers 200, Government Institute for Economic Research Finland (VATT).
  402. Cremer, Helmuth & Gahvari, Firouz, 1997. "In-kind transfers, self-selection and optimal tax policy," European Economic Review, Elsevier, vol. 41(1), pages 97-114, January.
  403. Bas Jacobs, 2013. "Optimal redistributive tax and education policies in general equilibrium," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 312-337, April.
  404. 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.
  405. Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association, vol. 65(3), pages 685-708, September.
  406. Stéphane Gauthier & Fanny Henriet, 2016. "Consumption taxes and taste heterogeneity," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01252563, HAL.
  407. 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.
  408. Stefano STAFFOLANI & Enzo VALENTINI, 2006. "Bequest Taxation, allocation of talents, education and efficiency," Working Papers 248, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
  409. 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.
  410. Yukihiro Nishimura, 2008. "Envy Minimization in the Optimal Tax Context," Working Papers 1178, Queen's University, Department of Economics.
  411. Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association, vol. 66(2), pages 479-498, June.
  412. Russo, Antonio, 2011. "Congestion pricing, infrastructure investment and redistribution," MPRA Paper 28932, University Library of Munich, Germany.
  413. repec:spr:sochwe:v:49:y:2017:i:1:d:10.1007_s00355-017-1046-8 is not listed on IDEAS
  414. Aronsson, Thomas & Johansson-Stenman, Olof, 2014. "Positional preferences in time and space: Optimal income taxation with dynamic social comparisons," Journal of Economic Behavior & Organization, Elsevier, vol. 101(C), pages 1-23.
  415. 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.
  416. Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 1998. "Externalities and optimal taxation," Journal of Public Economics, Elsevier, vol. 70(3), pages 343-364, December.
  417. Alessandro Cigno, 2001. "Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 455-470, August.
  418. Jukka Pirttilä & Matti Tuomala, 2007. "Labour income uncertainty, taxation and public good provision," Economic Journal, Royal Economic Society, vol. 117(518), pages 567-582, 03.
  419. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_03, Max Planck Institute for Research on Collective Goods.
  420. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
  421. Lelkes, Orsolya & Benedek, Dóra, 2006. "A magyarországi jövedelem-újraelosztás és egy egykulcsos adóreform vizsgálata mikroszimulációs modellel
    [An examination of income redistribution in Hungary and single-rate tax reform, using a micro
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 604-623.
  422. Wojciech Kopczuk, 2010. "Economics of estate taxation: a brief review of theory and evidence," NBER Working Papers 15741, National Bureau of Economic Research, Inc.
  423. Louis Kaplow, 2004. "On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy," Journal of Economic Perspectives, American Economic Association, vol. 18(4), pages 159-175, Fall.
  424. Blumkin, Tomer & Sadka, Efraim, 2004. "Estate taxation with intended and accidental bequests," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 1-21, January.
  425. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.
  426. Alan J. Auerbach & Kevin Hassett, 2015. "Capital Taxation in the 21st Century," NBER Working Papers 20871, National Bureau of Economic Research, Inc.
  427. Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.
  428. Louis Kaplow, 2006. "Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency," NBER Working Papers 12239, National Bureau of Economic Research, Inc.
  429. Mirrlees, J. A., 1995. "Private risk and public action: The economics of the welfare state," European Economic Review, Elsevier, vol. 39(3-4), pages 383-397, April.
  430. repec:clh:resear:v:5:y:2012:i:5 is not listed on IDEAS
  431. J.B. Burbidge, 2001. "Awkward Moments in Teaching Public Finance," Department of Economics Working Papers 2001-01, McMaster University.
  432. Florian Baumann & Tim Friehe, 2014. "Regulating harmless activity to fight crime," Journal of Economics, Springer, vol. 113(1), pages 79-95, September.
  433. Henrik Jacobsen Kleven, 2014. "How can Scandinavians tax so much?," LSE Research Online Documents on Economics 66111, London School of Economics and Political Science, LSE Library.
  434. 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.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.