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Citations for "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes"

by Saez, Emmanuel

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  1. 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.
  2. 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.
  3. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
  4. Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01164011, HAL.
  5. 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.
  6. Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014. "A Big Data Approach to Optimal Sales Taxation," NBER Working Papers 20130, National Bureau of Economic Research, Inc.
  7. Carlos E da Costa, 2004. "Yet Another Reason to Tax Goods," Econometric Society 2004 Latin American Meetings 52, Econometric Society.
  8. 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.
  9. David Y. Albouy, 2008. "The Unequal Geographic Burden of Federal Taxation," NBER Working Papers 13995, National Bureau of Economic Research, Inc.
  10. Roger H. Gordon & Wojciech Kopczuk, 2011. "The choice of the personal income tax base," LSE Research Online Documents on Economics 58197, London School of Economics and Political Science, LSE Library.
  11. Spencer Bastani & Sören Blomquist & Jukka Pirttilä, 2015. "How should commodities be taxed? A counter-argument to the recommendation in the Mirrlees Review," Oxford Economic Papers, Oxford University Press, vol. 67(2), pages 455-478.
  12. Louis Kaplow, 2006. "Optimal Control of Externalities in the Presence of Income Taxation," NBER Working Papers 12339, National Bureau of Economic Research, Inc.
  13. 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.
  14. Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 368-392, June.
  15. Lockwood, Benjamin B. & Weinzierl, Matthew, 2016. "Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
  16. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
  17. Neils Johannesen, 2012. "Strategic Line Drawing between Debt and Equity," Working Papers 1203, Oxford University Centre for Business Taxation.
  18. Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," Working Paper Series, Center for Fiscal Studies 2010:14, Uppsala University, Department of Economics.
  19. Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," Working Papers 0801, Ben-Gurion University of the Negev, Department of Economics.
  20. 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.
  21. Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
  22. Boadway, Robin & Song, Zhen, 2016. "Indirect taxes for redistribution: Should necessity goods be favored?," Research in Economics, Elsevier, vol. 70(1), pages 64-88.
  23. Roger H. Gordon, 2003. "Taxation of Interest Income," NBER Working Papers 9503, National Bureau of Economic Research, Inc.
  24. Roger Gordon & Wei Li, 2007. "Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations," NBER Chapters, in: Fiscal Policy and Management in East Asia, NBER-EASE, Volume 16, pages 9-35 National Bureau of Economic Research, Inc.
  25. Pascal Belan & Stéphane Gauthier & Guy Laroque, 2008. "Optimal grouping of commodities for indirect taxation," Post-Print hal-00731151, HAL.
  26. Peter A. Diamond & Johannes Spinnewijn, 2009. "Capital Income Taxes with Heterogeneous Discount Rates," NBER Working Papers 15115, National Bureau of Economic Research, Inc.
  27. Claus Thustrup Kreiner & Nicolaj Verdelin, 2012. "Optimal Provision of Public Goods: A Synthesis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 384-408, 06.
  28. Mireille Chiroleu-Assouline & Mouez Fodha, 2012. "From Regressive Pollution Taxes to Progressive Environmental Tax Reforms," Documents de travail du Centre d'Economie de la Sorbonne 12048, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  29. 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.
  30. 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.
  31. Jacobs, Bas, 2011. "The Marginal Cost of Public Funds is One," Working Paper Series, Center for Fiscal Studies 2011:7, Uppsala University, Department of Economics.
  32. Pirttila, Jukka & Tuomala, Matti, 2004. "Poverty alleviation and tax policy," European Economic Review, Elsevier, vol. 48(5), pages 1075-1090, October.
  33. Hisahiro Naito, 2003. "Endogenous Human Capital Accumulation, Comparative Advantage and Direct vs. Indirect Redistribution," ISER Discussion Paper 0590, Institute of Social and Economic Research, Osaka University.
  34. 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.
  35. 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.
  36. Julien Daubanes & Pierre Lasserre, 2012. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2012s-04, CIRANO.
  37. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
  38. Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
  39. Emmanuel Saez, 2002. "Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run," NBER Working Papers 8833, National Bureau of Economic Research, Inc.
  40. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 110521.
  41. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," NBER Working Papers 16619, National Bureau of Economic Research, Inc.
  42. John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española, IEF, vol. 211(4), pages 9-66, December.
  43. 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).
  44. Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo Group Munich.
  45. Sören Blomquist & Vidar Christiansen, 2008. "Taxation and Heterogeneous Preferences," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 218-244, June.
  46. 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.
  47. 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.
  48. Mikhail Golosov & Matthew Weinzierl & Aleh Tsyvinsky, 2010. "Preference heterogeneity and optimal capital taxation," LSE Research Online Documents on Economics 58180, London School of Economics and Political Science, LSE Library.
  49. Emanuele, Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper 6117, University Library of Munich, Germany.
  50. Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association, vol. 65(3), pages 685-708, September.
  51. Fleurbaey, Marc, 2006. "Is commodity taxation unfair?," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.
  52. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  53. 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.
  54. 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.
  55. Lelkes, Orsolya & Benedek, Dora, 2007. "Assessment of income distribution and a hypothetical flat tax reform in Hungary," MPRA Paper 7304, University Library of Munich, Germany.
  56. Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013. "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española, IEF, vol. 206(3), pages 57-87, September.
  57. Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
  58. Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," Post-Print halshs-00847245, HAL.
  59. Wojciech Kopczuk, 2013. "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, vol. 103(3), pages 472-477, May.
  60. 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.
  61. repec:hal:journl:halshs-01164011 is not listed on IDEAS
  62. Antoine Bozio & Guy Laroque & Cormac O’Dea, 2017. "Discount rate heterogeneity among older households: a puzzle?," Journal of Population Economics, Springer;European Society for Population Economics, vol. 30(2), pages 647-680, April.
  63. 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.
  64. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
  65. Benjamin B. Lockwood & Matthew Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers 12-063, Harvard Business School, revised Sep 2014.
  66. 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).
  67. 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).
  68. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
  69. 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).
  70. Bas Jacobs & Dirk Schindler, 2012. "On the Desirability of Taxing Capital Income in Optimal Social Insurance," Working Paper Series of the Department of Economics, University of Konstanz 2012-02, Department of Economics, University of Konstanz.
  71. Mikhail Golosov & Matthew Weinzierl & Aleh Tayvinski, 2010. "Preference heterogeneity and optimal capital income taxation," LSE Research Online Documents on Economics 58179, London School of Economics and Political Science, LSE Library.
  72. Peter Birch Sørensen, 2011. "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series 2011-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  73. Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
  74. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
  75. 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.
  76. West, Sarah E. & Williams III, Roberton C., 2007. "Optimal taxation and cross-price effects on labor supply: Estimates of the optimal gas tax," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 593-617, April.
  77. 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.
  78. 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.
  79. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
  80. Bovenberg, A Lans & Jacobs, Bas, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," CEPR Discussion Papers 5047, C.E.P.R. Discussion Papers.
  81. Direr, A., 2010. "The taxation of life annuities under adverse selection," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 50-58, February.
  82. 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.
  83. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
  84. Apps, Patricia & Rees, Ray, 2015. "Capital Income Taxation and Household Production," IZA Discussion Papers 9607, Institute for the Study of Labor (IZA).
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