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The design of tax structure: Direct versus indirect taxation

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As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Care ar fi nivelul optim al TVA? Dar ale “TVA-urilor”?
    by hymerion in dan popa on 2011-04-03 09:21:48
  2. Is it better to tax goods with inelastic demand? (Atkinson-Stiglitz redux)
    by mattrognlie in Matt Rognlie on 2011-05-05 15:20:42
  3. The optimal taxation of Manhattanites
    by mattrognlie in Matt Rognlie on 2011-05-24 10:40:06

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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Cited by:

  1. Jacquet, Laurence & Lehmann, Etienne, 2021. "How to Tax Different Incomes?," IZA Discussion Papers 14739, IZA Network @ LISER.
  2. 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.
  3. Cremer, Helmuth & Pestieau, Pierre, 2011. "Myopia, redistribution and pensions," European Economic Review, Elsevier, vol. 55(2), pages 165-175, February.
  4. Hellwig, Christian & Werquin, Nicolas, 2022. "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," CEPR Discussion Papers 16863, C.E.P.R. Discussion Papers.
  5. Robin Boadway, 2010. "The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 4, Edward Elgar Publishing.
  6. X. Ruiz del Portal, 2017. "Erratum to: Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 197-197, October.
  7. 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.
  8. Pavanini, Nicola & Feger, Fabian & Radulescu, Doina, 2017. "Welfare and Redistribution in Residential Electricity Markets with Solar Power," CEPR Discussion Papers 12517, C.E.P.R. Discussion Papers.
  9. Jing Xing, 2011. "Does tax structure affect economic growth? Empirical evidence from OECD countries," Working Papers 1120, Oxford University Centre for Business Taxation.
  10. 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.
  11. 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.
  12. 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.
  13. Jang-Ting Guo & Alan Krause, 2018. "Changing social preferences and optimal redistributive taxation," Oxford Economic Papers, Oxford University Press, vol. 70(1), pages 73-92.
  14. Pierre Bachas & Lucie Gadenne & Anders Jensen, 2024. "Informality, Consumption Taxes, and Redistribution," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 91(5), pages 2604-2634.
  15. 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.
  16. Mark Huggett & Wenlan Luo, 2023. "Optimal Income Taxation: An Urban Economics Perspective," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 847-866, December.
  17. Katri Kosonen & Gaetan Nicodeme, 2009. "The role of fiscal instruments in environmental policy," Taxation Papers 19, Directorate General Taxation and Customs Union, European Commission.
  18. Yunmin Chen, 2024. "Optimal dynamic nonlinear income taxation with wage regulations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 1009-1036, August.
  19. Brendon, C., 2022. "Optimal Nonlinear Savings Taxation," Cambridge Working Papers in Economics 2221, Faculty of Economics, University of Cambridge.
  20. Alan J. Auerbach, 2006. "The Future of Capital Income Taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
  21. Rolf Aaberge & François Bourguignon & Andrea Brandolini & Francisco H. G. Ferreira & Janet C. Gornick & John Hills & Markus Jäntti & Stephen P. Jenkins & Eric Marlier & John Micklewright & Brian Nolan, 2017. "Tony Atkinson and his Legacy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 411-444, September.
  22. 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).
  23. Paweł Doligalski & Piotr Dworczak & Joanna Krysta & Filip Tokarski, 2025. "Incentive Separability," Journal of Political Economy Microeconomics, University of Chicago Press, vol. 3(3), pages 539-567.
  24. Findeisen, Sebastian & Sachs, Dominik, 2017. "Redistribution and insurance with simple tax instruments," Journal of Public Economics, Elsevier, vol. 146(C), pages 58-78.
  25. Michael R. Powers & Larry Y. Tzeng, 1998. "Insurance Premium Taxes: a Lump-Sum Proposal," Public Finance Review, , vol. 26(1), pages 53-66, January.
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  27. Lagadec, Gael & Descombels, Alain, 2009. "L'ombre de la crise [The shadow of the global crisis]," MPRA Paper 17871, University Library of Munich, Germany.
  28. Luksic, Jan, 2020. "The extensive macro labor supply elasticity: Integrating taxes and expenditures," European Economic Review, Elsevier, vol. 121(C).
  29. 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.
  30. 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.
  31. 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.
  32. Hellwig, Martin, 2004. "The provision and pricing of excludable public goods : Ramsey-Boiteux versus bundling," Papers 04-02, Sonderforschungsbreich 504.
  33. Kevin Spiritus, 2025. "Optimal commodity taxation when households earn multiple incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 98-119, February.
  34. 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.
  35. 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.
  36. 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.
  37. 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.
  38. Claus, Iris, 2013. "Is the value added tax a useful macroeconomic stabilization instrument?," Economic Modelling, Elsevier, vol. 30(C), pages 366-374.
  39. Gagnie Pascal Yebarth, 2025. "On Taxation Policy in Strategic Bilateral Exchange: A review," EconomiX Working Papers 2025-34, University of Paris Nanterre, EconomiX.
  40. Nazila Alinaghi & John Creedy & Norman Gemmell, 2021. "Designing Personal Income Tax and Transfer Reforms: Alternative Modelling Approaches," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 54(4), pages 445-461, December.
  41. 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.
  42. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
  43. 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.
  44. Hellwig, Christian & Werquin, Nicolas, 2022. "Using Consumption Data to Derive Optimal Income and Capital Tax Rates," TSE Working Papers 22-1284, Toulouse School of Economics (TSE), revised Jan 2026.
  45. 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.
  46. 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.
  47. Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," Working Papers hal-03554224, HAL.
  48. Cristian F. Sepulveda, 2019. "Time-saving Goods, Time Inequalities, and Optimal Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1902, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  49. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-efficient Tax Deductions," CESifo Working Paper Series 7744, CESifo.
  50. Johann K. Brunner & Susanne Pech, 2013. "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series 4453, CESifo.
  51. Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2025. "Optimal taxation with multiple incomes and types," Theoretical Economics, Econometric Society, vol. 20(2), May.
  52. Hunt Allcott & Benjamin B. Lockwood & Dmitry Taubinsky, 2019. "Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence," Journal of Economic Perspectives, American Economic Association, vol. 33(3), pages 202-227, Summer.
  53. CREMER, Helmuth & PESTIEAU, Pierre, 2016. "Taxing Pensions," LIDAM Discussion Papers CORE 2016006, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  54. 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.
  55. 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).
  56. Piotr Dworczak, 2022. "Equity-efficiency trade-off in quasi-linear environments," GRAPE Working Papers 70, GRAPE Group for Research in Applied Economics.
  57. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
  58. Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
  59. John Burbidge, 2018. "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers 1808, University of Waterloo, Department of Economics, revised 12 Nov 2018.
  60. Heinz Welsch, 2024. "Household Sector Carbon Pricing, Revenue Rebating, and Subjective Well-Being: A Dollar is not a Dollar," Working Papers V-444-24, University of Oldenburg, Department of Economics, revised Apr 2024.
  61. Louis Kaplow, 2010. "Optimal Control of Externalities in the Presence of Income Taxation," STICERD - Public Economics Programme Discussion Papers 02, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  62. Kristoffer Berg, 2025. "Taxing Corporate or Shareholder Income," CESifo Working Paper Series 12149, CESifo.
  63. Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CER-ETH Economics working paper series 11/151, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
  64. Lu, Chun-Hui & Ueng, K.L. Glen & Chang, Juin-Jen, 2022. "Consumption indivisibility and the optimal tax mix," Economic Modelling, Elsevier, vol. 112(C).
  65. 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.
  66. Ibrar Hussain & Zahoor Khan & Muhmmad Rafiq, 2017. "Compositional Changes in Public Expenditure and Economic Growth: Time Series Evidence from Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(1), pages 1-20, March.
  67. Shigeo Morita & Takuya Obara, 2018. "Optimal capital income taxation in the case of private donations to public goods," Economics Bulletin, AccessEcon, vol. 38(2), pages 921-939.
  68. 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.
  69. Coady, David & Dreze, Jean, 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.
  70. Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo.
  71. CREMER, Helmuth & PESTIEAU, Pierre, 2010. "The economics of wealth transfer tax," LIDAM Discussion Papers CORE 2010030, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  72. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, IZA Network @ LISER.
  73. Bas Jacobs & Rick van der Ploeg, 2017. "Should Pollution Taxes be Targeted at Income Redistribution?," CESifo Working Paper Series 6599, CESifo.
  74. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
  75. Harashima, Taiji, 2025. "Numerical Simulation of Reaching a Steady State: Effects of Using Progressive Income Tax and Public Assistance," MPRA Paper 126188, University Library of Munich, Germany.
  76. James M. Sallee, 2019. "Pigou Creates Losers: On the Implausibility of Achieving Pareto Improvements from Efficiency-Enhancing Policies," NBER Working Papers 25831, National Bureau of Economic Research, Inc.
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  83. Firouz Gahvari & Luca Micheletto, 2019. "Heterogeneity, monetary policy, Mirrleesian taxes, and the Friedman rule," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 67(4), pages 983-1018, June.
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