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Citations for "On the theory of tax reform"

by Feldstein, Martin

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  1. David Bradford, 2004. "The X Tax in the World Economy," CESifo Working Paper Series 1264, CESifo Group Munich.
  2. Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
  3. Matthew Weinzierl, 2016. "Popular Acceptance of Inequality due to Brute Luck and Support for Classical Benefit-Based Taxation," NBER Working Papers 22462, National Bureau of Economic Research, Inc.
  4. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.
  5. Duclos, Jean-Yves & Tabi, Martin, 1996. "Linear Inequality Measures and the Redistribution of Income," Cahiers de recherche 9613, Université Laval - Département d'économique.
  6. Palme, Marten, 1996. "Income distribution effects of the Swedish 1991 tax reform: An analysis of a microsimulation using generalized Kakwani decomposition," Journal of Policy Modeling, Elsevier, vol. 18(4), pages 419-443, August.
  7. Javier Portillo, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing, vol. 29(2), pages 76-88, June.
  8. Jørn Rattsø & Hildegunn E Stokke, 2015. "Handling amenities in income taxation: Analysis of tax distortions in a migration equilibrium model," Working Paper Series 16315, Department of Economics, Norwegian University of Science and Technology.
  9. Joel Slemrod & Shlomo Yitzhaki, 1994. "Analyzing the standard deduction as a presumptive tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 25-34, February.
  10. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-13, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  11. repec:bin:bpeajo:v:49:y:2014:i:2014-02:p:137-196 is not listed on IDEAS
  12. Sjak Smulders & Herman R. J. Vollebergh, 2001. "Green Taxes and Administrative Costs: The Case of Carbon Taxation," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 91-130 National Bureau of Economic Research, Inc.
  13. Shun-ichiro Bessho & Masayoshi Hayashi, 2015. "Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
  14. Agell, Jonas & Englund, Peter & Sodersten, Jan, 1996. "Tax Reform of the Century -- the Swedish Experiment," National Tax Journal, National Tax Association, vol. 49(4), pages 643-64, December.
  15. Marc Fleurbaey, 2006. "Is commodity taxation unfair?," Post-Print hal-00246650, HAL.
  16. Daniel J. Benjamin & Ori Heffetz & Miles S. Kimball & Nichole Szembrot, 2013. "Aggregating Local Preferences to Guide Marginal Policy Adjustments," NBER Working Papers 18787, National Bureau of Economic Research, Inc.
  17. Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School, revised Jan 2016.
  18. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.
  19. Avinash K. Dixit & Gene M. Grossman, 1984. "Targeted Export Promotion with Several Oligopolistic Industries," NBER Working Papers 1344, National Bureau of Economic Research, Inc.
  20. Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
  21. Figari, Francesco & Paulus, Alari & Sutherland, Holly & Tsakloglou, Panos & Verbist, Gerlinde & Zantomio, Francesca, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EUROMOD Working Papers EM4/12, EUROMOD at the Institute for Social and Economic Research.
  22. Salamon, Peter & Komlos, John, 2005. "The Poverty of Growth with Interdependent Utility Functions," Discussion Papers in Economics 619, University of Munich, Department of Economics.
  23. Valentini, Edilio, 2014. "Indirect taxation, public pricing and price cap regulation: A synthesis," Economics Discussion Papers 2014-36, Kiel Institute for the World Economy (IfW).
  24. Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-side economics in a global economy," International Finance Discussion Papers 507, Board of Governors of the Federal Reserve System (U.S.).
  25. Douglas Lundin, 2001. "Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(5), pages 815-835, November.
  26. Sami Bibi & Jean-Yves Duclos, 2004. "Equity and Policy Effectiveness with Imperfect Targeting," Working Papers 0423, Economic Research Forum, revised Oct 2004.
  27. A. Lans Bovenberg & Lawrence H. Goulder, 2001. "Environmental Taxation and Regulation," NBER Working Papers 8458, National Bureau of Economic Research, Inc.
  28. Agell, Jonas & Englund, Peter & Sodersten, Jan, 1996. "Tax Reform of the Century -- the Swedish Experiment," National Tax Journal, National Tax Association, vol. 49(4), pages 643-664, December.
  29. Sven Stöwhase, 2016. "Horizontal Inequities in the German Tax-Benefit-System: The Case of Two Wage-Earner Employee Households," Journal of Family and Economic Issues, Springer, vol. 37(2), pages 313-329, June.
  30. Leung, H. M. & Low, L. & Toh, M. H., 1999. "Tax Reforms in Singapore," Journal of Policy Modeling, Elsevier, vol. 21(5), pages 607-617, September.
  31. Patricia Apps & Glenn Jones, 1986. "Selective taxation of couples," Journal of Economics, Springer, vol. 46(1), pages 1-15, December.
  32. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
  33. Matthew Weinzierl, 2014. "Seesaws and Social Security Bene?fits Indexing," Harvard Business School Working Papers 15-039, Harvard Business School.
  34. DUCLOS, Jean-Yves, 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Cahiers de recherche 9510, Université Laval - Département d'économique.
  35. Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 141-162, March.
  36. Jane H. Leuthold & Ralph D. Husby, 1989. "Horizontal Equity and Taxpayer Characteristics: Who Is Advantaged and Disadvantaged by the Federal Income Tax?," Eastern Economic Journal, Eastern Economic Association, vol. 15(1), pages 35-44, Jan-Mar.
  37. Charles Yuji Horioka, 2014. "The Life and Work of Martin Stuart ("Marty") Feldstein," ISER Discussion Paper 0905r, Institute of Social and Economic Research, Osaka University, revised Mar 2015.
  38. Araar, Abdelkrim & Duclos, Jean-Yves, 1998. "An Atkinson-Gini Family of Social Evaluation Functions," Cahiers de recherche 9826, Université Laval - Département d'économique.
  39. 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.
  40. Gerlinde Verbist & Wim Van Lancker, 2016. "Horizontal and Vertical Equity Objectives of Child Benefit Systems: An Empirical Assessment for European Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 128(3), pages 1299-1318, September.
  41. Jean-Yves Duclos & Peter Lambert, "undated". "A Normative Approach to Measuring Classical Horizontal Inequity," Discussion Papers 97/3, Department of Economics, University of York.
  42. Irene Perrote Coste & Juan Gabriel Rodríguez Hernández & Rafael Salas del Marmol, 2001. "A non-parametric decomposition of redistribution into vertical and horizontal components," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 01-07, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  43. Duclos, Jean-Yves, 2006. "Equity and Equality," IZA Discussion Papers 2284, Institute for the Study of Labor (IZA).
  44. Louis Kaplow, 2003. "Transition Policy: A Conceptual Framework," NBER Working Papers 9596, National Bureau of Economic Research, Inc.
  45. DUCLOS, Jean-Yves, 1995. "Relative Performance, Relative Deprivation and Generalised Gini Indices of Inequality and Horizontal Inequity," Cahiers de recherche 9514, Université Laval - Département d'économique.
  46. repec:ebl:ecbull:v:3:y:2003:i:19:p:1-16 is not listed on IDEAS
  47. Sandmo, Agnar, 2011. "Atmospheric externalities and environmental taxation," Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
  48. Tirelli, Mario, 2002. "Income Taxation when Markets are Incomplete," MPRA Paper 746, University Library of Munich, Germany.
  49. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
  50. Duclos, J.Y. & Jalbert, V. & Araar, A., 2000. "Classical Horizontal Inequity and Reranking: an Integrated Approach," Papers 0002, Laval - Recherche en Politique Economique.
  51. Alan Krause, "undated". "Taxing and Subsidising Charitable Contributions," Discussion Papers 09/23, Department of Economics, University of York.
  52. Duclos, Jean-Yves & Tabi, Martin, 1999. "Inégalité et redistribution du revenu, avec une application au Canada," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 95-122, mars-juin.
  53. Le Breton, Michel & Peluso, Eugenio, 2006. "Third-Degree Stochastic Dominance and the von-Neumann-Morgenstern Independence Property," IDEI Working Papers 421, Institut d'Économie Industrielle (IDEI), Toulouse.
  54. Chorvat, Terrence, 2006. "Taxing utility," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(1), pages 1-16, February.
  55. Brigitte Baalen & Tobias Müller, 2014. "Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 198-227, April.
  56. Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
  57. DAVIDSON, Russell & DUCLOS, Jean-Yves, 1995. "Statistical Inference for the Measurement of the Incidences of Taxes and Transfers," Cahiers de recherche 9521, Université Laval - Département d'économique.
  58. Lambert, Peter J. & Yitzhaki, Shlomo, 1995. "Equity, equality and welfare," European Economic Review, Elsevier, vol. 39(3-4), pages 674-682, April.
  59. Taylor, Robert, 1995. "A game theoretic model of gun control," International Review of Law and Economics, Elsevier, vol. 15(3), pages 269-288, September.
  60. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
  61. Sean Slack & David Ulph, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," Discussion Paper Series, Department of Economics 201411, Department of Economics, University of St. Andrews.
  62. Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.
  63. Louis Kaplow, 2000. "Horizontal Equity: New Measures, Unclear Principles," NBER Working Papers 7649, National Bureau of Economic Research, Inc.
  64. Elena Briata, 2011. "Marginal tax rates, tax revenues and inequality. Reagan’s fiscal policy," DEP - series of economic working papers 4/2011, University of Genoa, Research Doctorate in Public Economics.
  65. Duclos, Jean-Yves, 1997. "The asymptotic distribution of linear indices of inequality, progressivity and redistribution," Economics Letters, Elsevier, vol. 54(1), pages 51-57, January.
  66. Louis Kaplow, 1985. "Horizontal Equity: Measures in Search of a Principle," NBER Working Papers 1679, National Bureau of Economic Research, Inc.
  67. Justin van de Ven & Nicolas Herault & Francisco Azpitarte, 2014. "Identifying Tax Implicit Equivalence Scales," Melbourne Institute Working Paper Series wp2014n03, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  68. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.
  69. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
  70. Michel Le Breton & Eugenio Peluso, 2009. "Third-degree stochastic dominance and inequality measurement," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 7(3), pages 249-268, September.
  71. Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
  72. Patrick Jeanjean, 1977. "Incidence des cotisations sociales dans une économie en croissance," Revue Économique, Programme National Persée, vol. 28(5), pages 765-792.
  73. Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," Discussion Papers dp-13-30, Resources For the Future.
  74. TIRELLI, Mario, 2000. "Capital income taxation when markets are incomplete," CORE Discussion Papers 2000011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  75. Hildegunn Stokke & Jørn Rattsø, 2015. "National Income Taxation and the Geographic Distribution of Population," ERSA conference papers ersa15p305, European Regional Science Association.
  76. Kakwani, Nanak & Lambert, Peter J., 1998. "On measuring inequity in taxation: a new approach," European Journal of Political Economy, Elsevier, vol. 14(2), pages 369-380, May.
  77. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
  78. Wagstaff, Adam & van Doorslaer, Eddy, 1997. "Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands," Journal of Health Economics, Elsevier, vol. 16(5), pages 499-516, October.
  79. Michael D. Hurd & John B. Shoven, 1985. "The Distributional Impact of Social Security," NBER Chapters, in: Pensions, Labor, and Individual Choice, pages 193-222 National Bureau of Economic Research, Inc.
  80. Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
  81. Hayes, Kathy J. & Lambert, Peter J. & Slottje, Daniel J., 1995. "Evaluating effective income tax progression," Journal of Public Economics, Elsevier, vol. 56(3), pages 461-474, March.
  82. Scott A. Boorman & Paul R. Levitt, 1983. "Blockmodeling Complex Statutes: Mapping Techniques Based on Combinatorial Optimization for Analyzing Economic Legislation and Its Stress Points over Time," Cowles Foundation Discussion Papers 665, Cowles Foundation for Research in Economics, Yale University.
  83. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
  84. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
  85. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
  86. M. Ariff & A. Zarei, 2016. "Exchange Rate Behavior of Canada, Japan, the United Kingdom and the United States," Open Economies Review, Springer, vol. 27(2), pages 341-357, April.
  87. Lambert, Peter J. & Yitzhaki, Shlomo, 1997. "Income tax credits and exemptions," European Journal of Political Economy, Elsevier, vol. 13(2), pages 343-351, May.
  88. Guy Gilbert, 1982. "Economie de la réforme fiscale et systèmes fiscaux comparés : une revue de littérature," Revue Économique, Programme National Persée, vol. 33(4), pages 750-768.
  89. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
  90. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association, vol. 65(2), pages 357-385, June.
  91. Takumi HAIBARA & Hiroshi OHTA, 2011. "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series 24, Graduate School of International Cooperation Studies, Kobe University.
  92. Irene Perrote & Juan Gabriel Rodríguez & Rafael Salas, 2003. "La inequidad horizontal y la redistribución vertical en el Impuesto sobre la Renta de las Personas Físicas: Un análisis de robustez," Hacienda Pública Española, IEF, vol. 166(3), pages 49-60, September.
  93. repec:dpr:wpaper:0905 is not listed on IDEAS
  94. Joel Slemrod & Shlomo Yitzhaki, 1982. "On Choosing a Flat-Rate Income Tax Schedule," NBER Working Papers 1028, National Bureau of Economic Research, Inc.
  95. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
  96. Sami Bibi & John Cockburn & Massa Coulibaly & Luca Tiberti, 2009. "L'impact de la hausse des prix des produits alimentaires sur la pauvreté des enfants et les reponses politiques au Mali," Papers inwopa09/60, Innocenti Working Papers.
  97. 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.
  98. Berliant, Marcus & Strauss, Robert P., 2008. "Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans," MPRA Paper 11221, University Library of Munich, Germany.
  99. Matthew Weinzierl, 2014. "Seesaws and Social Security Benefits Indexing," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 45(2 (Fall)), pages 137-196.
  100. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
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