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Citations for "Optimal Taxation and Optimal Tax Systems"

by Joel Slemrod

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  1. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
  2. R. Ray, 1992. "Optimal Demogrants and Taxes in a Federal Welfare State," Economics Discussion / Working Papers 92-08, The University of Western Australia, Department of Economics.
  3. Caminal, Ramon, 1997. "Financial intermediation and the optimal tax system," Journal of Public Economics, Elsevier, vol. 63(3), pages 351-382, February.
  4. Carmona, Miguel, 2010. "The regulatory function in public-private partnerships for the provision of transport infrastructure," Research in Transportation Economics, Elsevier, vol. 30(1), pages 110-125.
  5. Hunter, William J. & Nelson, Michael A., 1996. "An IRS Production Function," National Tax Journal, National Tax Association, vol. 49(1), pages 105-15, March.
  6. Holcombe, Randall G., 1998. "Tax Policy From a Public Choice Perspective," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 359-71, June.
  7. repec:ind:nipfwp:13 is not listed on IDEAS
  8. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, April.
  9. Fernando Aragon, 2009. "The Flypaper Effect Revisited," STICERD - Economic Organisation and Public Policy Discussion Papers Series 004, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  10. Alvaro Pereira & João Jalles & Martin Andresen, 2012. "Structural change and foreign direct investment: globalization and regional economic integration," Portuguese Economic Journal, Springer, vol. 11(1), pages 35-82, April.
  11. Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter.
  12. Ahlberg, Joakim, 2006. "Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector," Working Papers 2006:3, Swedish National Road & Transport Research Institute (VTI).
  13. Steuerle, C. Eugene, 1997. "A Principled Approach to Educational Policy," National Tax Journal, National Tax Association, vol. 50(2), pages 351-65, June.
  14. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
  15. Gian Maria Milesi-Ferrett & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," NBER Working Papers 5317, National Bureau of Economic Research, Inc.
  16. 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.
  17. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
  18. repec:hal:journl:halshs-00118878 is not listed on IDEAS
  19. David Altig & Charles T. Carlstrom, 1994. "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 30-42.
  20. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
  21. George R. Zodrow, 2007. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CESifo Economic Studies, CESifo, vol. 53(4), pages 495-521, December.
  22. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1).
  23. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  24. Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.
  25. Wojciech Kopczuk & David J. Munroe, 2014. "Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market," NBER Working Papers 20084, National Bureau of Economic Research, Inc.
  26. Sibert, Anne & Liu, Lihong, 1998. "Government finance with currency substitution," Journal of International Economics, Elsevier, vol. 44(1), pages 155-172, February.
  27. Peter Ericson & Lennart Flood, 2012. "A Microsimulation Approach to an Optimal Swedish Income Tax," International Journal of Microsimulation, International Microsimulation Association, vol. 2(5), pages 2-21.
  28. Jane K. Dokko, 2008. "The effect of taxation on lifecycle labor supply: results from a quasi-experiment," Finance and Economics Discussion Series 2008-24, Board of Governors of the Federal Reserve System (U.S.).
  29. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
  30. Saving, Jason L. & Viard, Alan D., 2015. "Are income taxes destined to rise? the fiscal imbalance and future tax policy," Working Papers 1502, Federal Reserve Bank of Dallas.
  31. John Creedy & Nicolas Herault, 2009. "Optimal Marginal Income Tax Reforms: A Microsimulation Analysis," Department of Economics - Working Papers Series 1080, The University of Melbourne.
  32. Ioannis N. Kallianiotis, 2015. "Economic Crises and the Substitution of Fiscal Policy by Monetary Policy," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 44-68.
  33. Judith Yates, 2003. "'The more things change?' An overview of Australia's recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33, January.
  34. Wojciech Kopczuk & David Munroe, 2015. "Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 214-57, May.
  35. Eissa, Nada & Liebman, Jeffrey B, 1996. "Labor Supply Response to the Earned Income Tax Credit," The Quarterly Journal of Economics, MIT Press, vol. 111(2), pages 605-37, May.
  36. Edgar L. Feige, 2000. "Taxation for the 21st century: the automated payment transaction (APT) tax," Economic Policy, CEPR;CES;MSH, vol. 15(31), pages 473-511, October.
  37. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer, vol. 12(5), pages 639-663, September.
  38. Ioannis N. Kallianiotis, 2015. "The Optimal Taxation and the Current Tax System," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(3), pages 151-164, March.
  39. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  40. Tomasz Jedrzejowicz & Gabor Kiss & Jana Jirsakova, 2009. "How to measure tax burden in an internationally comparable way?," National Bank of Poland Working Papers 56, National Bank of Poland, Economic Institute.
  41. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
  42. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  43. Werner Gueth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," Papers on Strategic Interaction 2004-12, Max Planck Institute of Economics, Strategic Interaction Group.
  44. Bordignon, Massimo & Minelli, Enrico, 2001. "Rules transparency and political accountability," Journal of Public Economics, Elsevier, vol. 80(1), pages 73-98, April.
  45. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer, vol. 6(2), pages 193-224, May.
  46. Friedman, David A. & Waldfogel, Joel, 1995. "The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey," National Tax Journal, National Tax Association, vol. 48(2), pages 217-28, June.
  47. Květa Kubátová, 2009. "Optimal Taxation – Review of Theory," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(3), pages 24-36.
  48. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
  49. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
  50. repec:col:000093:012622 is not listed on IDEAS
  51. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.
  52. Mehmet Tosun, 2006. "Explaining the Variation in Tax Structures in the MENA Region," Working Papers 06-018, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
  53. Carlos Bethencourt & Lars Kunze, 2015. "The political economics of redistribution, inequality and tax avoidance," Public Choice, Springer, vol. 163(3), pages 267-287, June.
  54. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
  55. Frank Buckley & Eric Rasmusen, 2000. "The Uneasy Case for the Flat Tax," Constitutional Political Economy, Springer, vol. 11(4), pages 295-318, December.
  56. Jang-Ting Guo & Kevin J. Lansing, 1994. "The welfare effects of tax simplification: a general-equilibrium analysis," Working Paper 9409, Federal Reserve Bank of Cleveland.
  57. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, vol. 5(2), pages 123-151, May.
  58. Valkonen, Tarmo, 2000. "Shifting the tax burden from labour to capital in general equilibrium," Discussion Papers 702, The Research Institute of the Finnish Economy.
  59. George Abuselidze, 2013. "Optimal Tax Policy - Financial Crisis Overcoming Factor," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(11), pages 1451-1459, November.
  60. Cosgel, Metin M., 2006. "Taxes, efficiency, and redistribution: Discriminatory taxation of villages in Ottoman Palestine, Southern Syria, and Transjordan in the sixteenth century," Explorations in Economic History, Elsevier, vol. 43(2), pages 332-356, April.
  61. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA.
  62. Lang, Oliver & Nohrba[ss], Karl-Heinz & Stahl, Konrad, 1997. "On income tax avoidance: the case of Germany," Journal of Public Economics, Elsevier, vol. 66(2), pages 327-347, November.
  63. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  64. Georgia Kaplanoglou & David Michael Newbery, 2002. "Indirect Taxation in Greece: Evaluation and Possible Reform," CESifo Working Paper Series 661, CESifo Group Munich.
  65. David F. Bradford & Daniel N. Shaviro, 1999. "The Economics of Vouchers," NBER Working Papers 7092, National Bureau of Economic Research, Inc.
  66. Bye, Brita & Avitsland, Turid, 2003. "The welfare effects of housing taxation in a distorted economy: a general equilibrium analysis," Economic Modelling, Elsevier, vol. 20(5), pages 895-921, September.
  67. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  68. Steve Ambler, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," Cahiers de recherche CREFE / CREFE Working Papers 91, CREFE, Université du Québec à Montréal.
  69. Ivo Bicanic & Katarina Ott, 1997. "The Unofficial Economy in Croatia : Causes, Size and Consequences," Occasional paper series 03, Institute of Public Finance.
  70. Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011. "Transfer Program Complexity and the Take-Up of Social Benefits," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 54-90, February.
  71. Mazhar, Ummad & Jafri, Juvaria, 2014. "Does an informal sector reduce the economic dividends of political stability? Empirical evidence," MPRA Paper 60764, University Library of Munich, Germany.
  72. Sergei Soares & Fernando Gaiger Silveira & Claudio Hamilton dos Santos & Fábio Monteiro Vaz & André Luis Souza, 2009. "O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)," Discussion Papers 1433, Instituto de Pesquisa Econômica Aplicada - IPEA.
  73. 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.
  74. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  75. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Department of Economics Working Papers 2009-07, Universidad Torcuato Di Tella.
  76. Gaetano Lisi, 2013. "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour 0313, University of Valencia, ERI-CES.
  77. 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, vol. 14(3), pages 327-343, June.
  78. Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 181-192, Winter.
  79. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
  80. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.
  81. 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.
  82. J. Pope & R. Fayle, 1993. "The Compliance Costs of Taxation in Australia and Tax Simplification," Economics Discussion / Working Papers 93-25, The University of Western Australia, Department of Economics.
  83. Dietmar Wellisch & Jorg Hülshorst, 2000. "A Second-Best Theory of Local Government Policy," International Tax and Public Finance, Springer, vol. 7(1), pages 5-22, February.
  84. McLure, Charles E. Jr., 1997. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, National Tax Association, vol. 50(4), pages 731-49, December.
  85. Thomas Sadler, 2001. "Environmental taxation in an optimal tax framework," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(2), pages 215-231, June.
  86. Sanjit Dhami, 2002. "Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty," International Tax and Public Finance, Springer, vol. 9(6), pages 673-685, November.
  87. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
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