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Tax By Design: The Mirrlees Review

Citations

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Cited by:

  1. X. Ruiz del Portal, 2017. "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 97-119, October.
  2. Erlend Eide Bø, 2020. "Taxation of Housing: Killing Several Birds with One Stone," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(3), pages 534-557, September.
  3. 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.
  4. Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
  5. Brian Bell & John Reenen, 2014. "Bankers and Their Bonuses," Economic Journal, Royal Economic Society, vol. 124(574), pages 1-21, February.
  6. Carolin Fritzsche & Lucas Rohleder, 2017. "Effekte von Änderungen der Grunderwerbsteuer – Ein Überblick über die Ergebnisse internationaler Studien," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(05), pages 09-14, October.
  7. Mark Fransham & Max Herbertson & Mihaela Pop & Margarida Bandeira Morais & Neil Lee, 2023. "Level best? The levelling up agenda and UK regional inequality," Regional Studies, Taylor & Francis Journals, vol. 57(11), pages 2339-2352, November.
  8. Hideyuki Kamiryo, 2014. "Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition)," Earth Endogenous System: To Answer the Current Unsolved Economic Problems (Second Edition), Better Advances Press, Canada, edition 2, volume 2, number 01 edited by Dr. Yisheng Huang, May.
  9. Vincenzo Visco, 2014. "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 81-111.
  10. Duanjie Chen & Guillermo Perry, 2010. "Mining Taxation in Colombia," Documentos CEDE 12562, Universidad de los Andes, Facultad de Economía, CEDE.
  11. Hughes, Cathy & Sayce, Sarah & Shepherd, Edward & Wyatt, Pete, 2020. "Implementing a land value tax: Considerations on moving from theory to practice," Land Use Policy, Elsevier, vol. 94(C).
  12. repec:bap:ees2th:01 is not listed on IDEAS
  13. Seppo Kari & Jussi Laitila, 2015. "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
  14. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
  15. Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015. "Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information," Working Papers 1531, Oxford University Centre for Business Taxation.
  16. John Scott, 2013. "Redistributive Impact and Efficiency of Mexico's Fiscal System," Commitment to Equity (CEQ) Working Paper Series 08, Tulane University, Department of Economics, revised Jul 2013.
  17. Glen Loutzenhiser & Elizabeth Mann, 2021. "Liquidity issues: solutions for the asset rich, cash poor," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 651-675, September.
  18. CREMER, Helmuth & PESTIEAU, Pierre, 2016. "Taxing Pensions," LIDAM Discussion Papers CORE 2016006, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  19. Colignatus, Thomas, 2014. "Cause and cure of the crisis," MPRA Paper 58592, University Library of Munich, Germany, revised 19 May 2010.
  20. Callan, Tim & Savage, Michael, 2013. "Tax and Taxable Capacity: Ireland in Comparative Perspective," Research Notes RN2012/4/1, Economic and Social Research Institute (ESRI).
  21. 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.
  22. Stuart Adam & Helen Miller, 2019. "Principles and practice of taxing small business," IFS Working Papers W19/31, Institute for Fiscal Studies.
  23. repec:esr:wpaper:bp2016/1 is not listed on IDEAS
  24. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
  25. 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.
  26. Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
  27. Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
  28. Toshiyuki Uemura & Yoshimi Adachi & Yurie Saitoh, 2016. "Measuring The Burden Of Indirect Taxation Including Consumption Tax In Japan By Income Group," Discussion Paper Series 141, School of Economics, Kwansei Gakuin University, revised Mar 2016.
  29. Robin Boadway & Pierre Pestieau, 2018. "The Dubious Case for Annual Wealth Taxation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 03-07, August.
  30. José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
  31. Angelopoulos, Konstantinos & Jiang, Wei & Malley, James, 2011. "The distributional consequences of tax reforms under market distortions," SIRE Discussion Papers 2011-73, Scottish Institute for Research in Economics (SIRE).
  32. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
  33. Kathleen Andries & Martine Cools & Steve Van Uytbergen, 2017. "To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 531-559, July.
  34. International Monetary Fund, 2012. "Italy: Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform," IMF Staff Country Reports 2012/280, International Monetary Fund.
  35. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  36. repec:bap:eebook:02 is not listed on IDEAS
  37. repec:zbw:bofrdp:2016_018 is not listed on IDEAS
  38. Junichi Minagawa & Thorsten Upmann, 2018. "Optimal taxation under a consumption target," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(4), pages 663-676, April.
  39. Hilber, Christian A.L. & Lyytikäinen, Teemu, 2017. "Transfer taxes and household mobility: Distortion on the housing or labor market?," Journal of Urban Economics, Elsevier, vol. 101(C), pages 57-73.
  40. Luigi Bernardi, 2016. "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers 46, Società Italiana di Economia Pubblica.
  41. Christian A. L. Hilber & Teemu Lyytikäinen, 2012. "The Effect of the UK Stamp Duty Land Tax on Household Mobility," SERC Discussion Papers 0115, Centre for Economic Performance, LSE.
  42. Stephen Daly & Helen Hughson & Glen Loutzenhiser, 2021. "Valuation for the purposes of a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 615-650, September.
  43. Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014. "Wealth transfer taxation: an empirical investigation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
  44. Farrell, Niall, 2017. "What Factors Drive Inequalities in Carbon Tax Incidence? Decomposing Socioeconomic Inequalities in Carbon Tax Incidence in Ireland," Ecological Economics, Elsevier, vol. 142(C), pages 31-45.
  45. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
  46. Nils aus dem Moore, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0533, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  47. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
  48. Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
  49. Bernd Genser & Robert Holzmann, 2020. "Taxing German Old-age Pensions Fairly and Effciently," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 36-40, January.
  50. Panayiota Lyssiotou & Elena Savva, 2021. "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 212-247, February.
  51. Kanbur, Ravi & Tuomala, Matti, 2016. "Groupings and the gains from tagging," Research in Economics, Elsevier, vol. 70(1), pages 53-63.
  52. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
  53. 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.
  54. Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014. "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers 8275, Institute of Labor Economics (IZA).
  55. 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.
  56. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  57. Thiess Büttner, 2017. "Welfare Cost of the Real Estate Transfer Tax," CESifo Working Paper Series 6321, CESifo.
  58. Geoffrey Whittington, 2015. "Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015)," Accounting and Business Research, Taylor & Francis Journals, vol. 45(4), pages 442-446, June.
  59. Balázs Égert, 2013. "The Efficiency and Equity of the Tax and Transfer System in France," OECD Economics Department Working Papers 1038, OECD Publishing.
  60. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
  61. Emmanouil Platanakis & Charles Sutcliffe, 2017. "Pension Schemes, Taxation and Stakeholder Wealth: The USS Rule Changes," ICMA Centre Discussion Papers in Finance icma-dp2017-08, Henley Business School, University of Reading.
  62. Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
  63. Giovanna Messina & Marco Savegnago, 2015. "Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 5-29.
  64. Nicos Zafiris, 2018. "Diagnosing Greece'S Pathologies," Economic Affairs, Wiley Blackwell, vol. 38(2), pages 283-292, June.
  65. Robin Boadway & Pierre Pestieau, 2018. "The tenuous case for an annual wealth tax," Working Papers 2018/01, Institut d'Economia de Barcelona (IEB).
  66. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
  67. repec:ces:ifodic:v:16:y:2018:i:2:p:50000000002753 is not listed on IDEAS
  68. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
  69. Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011. "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48729, Verein für Socialpolitik / German Economic Association.
  70. Philippe Aghion & Terra Allas & Timothy Besley & John Browne & Francesco Caselli & Richard Davies & Richard Lambert & Rachel Lomax & Stephen Machin & Gianmarco I. P. Ottaviano & Christopher A. Pissari, 2017. "UK growth: a new chapter," CEP Reports 28b, Centre for Economic Performance, LSE.
  71. Peter Levell & Barra Roantree & Jonathan Shaw, 2015. "Redistribution from a lifetime perspective," IFS Working Papers W15/27, Institute for Fiscal Studies.
  72. repec:zbw:rwirep:0533 is not listed on IDEAS
  73. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
  74. Paddy Carter & Alex Cobham, 2016. "Are taxes good for your health?," WIDER Working Paper Series wp-2016-171, World Institute for Development Economic Research (UNU-WIDER).
  75. Barra Roantree & Jonathan Shaw, 2018. "What a difference a day makes: inequality and the tax and benefit system from a long-run perspective," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(1), pages 23-40, March.
  76. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
  77. Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020. "The Tax Paradox and Weak Tax Neutrality," Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.
  78. Tom Harris & David Phillips & Ross Warwick & Maya Goldman & Jon Jellema & Karolina Goraus & Gabriela Inchauste, 2018. "Redistribution via VAT and cash transfers: an assessment in four low and middle income countries," IFS Working Papers W18/11, Institute for Fiscal Studies.
  79. Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
  80. Grahame Dowling, 2014. "The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?," Journal of Business Ethics, Springer, vol. 124(1), pages 173-184, September.
  81. Lect. Petru-Ovidiu Mura Ph. D, 2014. "Tax Measures For Economic Recovery In Eu," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 121-130, November.
  82. 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.
  83. Luis F. López-Calva & Nora Lustig & John Scott & Andrés Castañeda, 2013. "Gasto social, redistribución del ingreso y reducción de la pobreza en México: evolución y comparación con Argentina, Brasil y Uruguay," Commitment to Equity (CEQ) Working Paper Series 17, Tulane University, Department of Economics, revised Mar 2014.
  84. Higgins, Sean & Lustig, Nora, 2016. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
  85. International Monetary Fund, 2014. "Norway: Selected Issues," IMF Staff Country Reports 2014/260, International Monetary Fund.
  86. Coda Moscarola, Flavia & Colombino, Ugo & Figari, Francesco & Locatelli, Marilena, 2020. "Shifting taxes away from labour enhances equity and fiscal efficiency," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 367-384.
  87. n.d., 2013. "Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2013(111), pages 51-68.
  88. Shao, Xiaokuai & White, Alexander, 2021. "Outsiders, insiders and interventions in the housing market," Journal of Comparative Economics, Elsevier, vol. 49(1), pages 110-134.
  89. John Creedy & Penny Mok, 2017. "Labour supply in New Zealand and the 2010 tax and transfer changes," New Zealand Economic Papers, Taylor & Francis Journals, vol. 51(1), pages 60-78, January.
  90. Daniel Borbely, 2021. "Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 265-290, June.
  91. Stefanie Stantcheva, 2017. "Optimal Taxation and Human Capital Policies over the Life Cycle," Journal of Political Economy, University of Chicago Press, vol. 125(6), pages 1931-1990.
  92. Gian Maria Tomat, 2018. "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 433-462, August.
  93. ., 2014. "The concluding panel discussion," Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 10, pages 181-188, Edward Elgar Publishing.
  94. Essi Eerola, 2017. "Macroprudential measures in the housing markets - A note on the empirical literature," Journal of Risk Finance, Emerald Group Publishing, vol. 18(3), pages 326-335, May.
  95. Henrekson, Magnus & Stenkula, Mikael, 2015. "Swedish Taxation since 1862: An Overview," Working Paper Series 1052, Research Institute of Industrial Economics, revised 10 Sep 2015.
  96. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
  97. Thomas Piketty & Emmanuel Saez, 2012. "A Theory of Optimal Capital Taxation," NBER Working Papers 17989, National Bureau of Economic Research, Inc.
  98. Callan, Tim & van de Ven, Justin & Keane, Claire & O'Connell, Philip J., 2012. "A Framework for Pension Policy Analysis in Ireland: PENMOD, a Dynamic Simulation Model," Book Chapters, in: Callan, Tim (ed.),Analysing Pensions: Modelling and Policy Issues, pages 43-101, Economic and Social Research Institute (ESRI).
  99. Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
  100. Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
  101. Robin Boadway & Pierre Pestieau, 2022. "The Wealth Tax and the Tax Mix," Canadian Tax Journal, Canadian Tax Foundation, vol. 70(Supplemen), pages 185-208.
  102. Richters, Oliver & Siemoneit, Andreas, 2019. "Marktwirtschaft reparieren: Entwurf einer freiheitlichen, gerechten und nachhaltigen Utopie," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 213814, July.
  103. Guttorm Schjelderup, 2016. "The Tax Sensitivity of Debt in Multinationals: A Review," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(1), pages 109-121, February.
  104. Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  105. Buettner, Thiess & Madzharova, Boryana, 2018. "WTO membership and the shift to consumption taxes," World Development, Elsevier, vol. 108(C), pages 197-218.
  106. 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," IZA Discussion Papers 6493, Institute of Labor Economics (IZA).
  107. José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
  108. Norbäck, Pehr-Johan & Persson, Lars & Svensson, Roger, 2016. "Creative destruction and productive preemptive acquisitions," Journal of Business Venturing, Elsevier, vol. 31(3), pages 326-343.
  109. Callan, Tim, 2012. "Budget Perspectives 2013," Research Series, Economic and Social Research Institute (ESRI), number RS28, June.
  110. John T. Revesz, 2014. "A computational model of optimal commodity taxation," Public Finance Research Papers 4, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
  111. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
  112. John Creedy, 2017. "The Optimal Threshold for GST on Imported Goods," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 50(2), pages 169-180, June.
  113. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
  114. Chrysovalantis Gaganis & Fotios Pasiouras & Angelos Tsaklanganos, 2013. "Taxation and Bank Efficiency: Cross-Country Evidence," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 20(2), pages 229-244, July.
  115. Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
  116. Bruno Bises & Antonio Scial?, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.
  117. Mr. Luc Eyraud, 2014. "Reforming Capital Taxation in Italy," IMF Working Papers 2014/006, International Monetary Fund.
  118. Massimiliano Ferraresi & Leonzio Rizzo, 2015. "L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 31-57.
  119. Yuri Andrienko & Patricia Apps & Ray Rees, 2016. "Optimal taxation and top incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 981-1003, December.
  120. Francesc Trillas, 2013. "Book Review of The Darwin Economy. Liberty, Competition and the Common Good," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 11(2), pages 277-281, June.
  121. 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.
  122. Erbe, Katharina & Büttner, Thiess, 2013. "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79959, Verein für Socialpolitik / German Economic Association.
  123. Boadway, Robin & Cuff, Katherine, 2022. "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, vol. 214(C).
  124. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
  125. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
  126. Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
  127. Robin Boadway & Pierre Pestieau, 2019. "Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 546, June.
  128. Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2018. "The return to work and how it is taxed: a dynamic perspective," IFS Working Papers W18/27, Institute for Fiscal Studies.
  129. Matt Benge & Marie Pallot & Hamish Slack, 2013. "Possible Lessons for the United States From New Zealand’s Gst," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 479-498, June.
  130. Summers, Kate & Young, David, 2020. "Universal simplicity? The alleged simplicity of Universal Credit from administrative and claimant perspectives," LSE Research Online Documents on Economics 105032, London School of Economics and Political Science, LSE Library.
  131. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
  132. Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 653-680, September.
  133. Alan J. Auerbach & Kevin Hassett, 2015. "Capital Taxation in the 21st Century," NBER Working Papers 20871, National Bureau of Economic Research, Inc.
  134. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  135. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
  136. Anthony Barnes Atkinson, 2013. "Optimale Besteuerung und Spitzensteuersatz," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 101-109.
  137. Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "On the topic of the proposal aimed at reforming fiscal law by Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
  138. Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov, 2016. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 233-257, August.
  139. Daniel Jonas Schmidt, "undated". "Property transfer taxes, residential mobility, and welfare," Tinbergen Institute Discussion Papers 22-042/VI, Tinbergen Institute.
  140. repec:esr:wpaper:bp2016/2 is not listed on IDEAS
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