Economie de la réforme fiscale et systèmes fiscaux comparés : une revue de littérature
Author
Abstract
Suggested Citation
DOI: 10.3406/reco.1982.408678
Note: DOI:10.3406/reco.1982.408678
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Weymark, John A., 1979. "A reconciliation of recent results in optimal taxation theory," Journal of Public Economics, Elsevier, vol. 12(2), pages 171-189, October.
- Pazner, Elisha A. & Sadka, Efraim, 1981. "Welfare criteria for tax reforms : Efficiency aspects," Journal of Public Economics, Elsevier, vol. 16(1), pages 113-122, August.
- Guesnerie, Roger, 1977.
"On the direction of tax reform,"
Journal of Public Economics, Elsevier, vol. 7(2), pages 179-202, April.
- Guesnerie Roger, 1976. "On the direction of tax reform," CEPREMAP Working Papers (Couverture Orange) 7603, CEPREMAP.
- Fogelman, Francoise & Quinzii, Martine & Guesnerie, Roger, 1978.
"Dynamic processes for tax reform theory,"
Journal of Economic Theory, Elsevier, vol. 17(2), pages 200-226, April.
- Fogelman Francoise & Guesnerie Roger & Quinzii Martine, 1977. "Dynamic processes for tax reform theory," CEPREMAP Working Papers (Couverture Orange) 7703, CEPREMAP.
- Boadway, Robin & Harris, Richard, 1977.
"A characterization of piecemeal second best policy,"
Journal of Public Economics, Elsevier, vol. 8(2), pages 169-190, October.
- Robin Boadway & Richard Harris, 1975. "A Characterization of Piecemeal Second Best Policy," Working Paper 195, Economics Department, Queen's University.
- Avinash Dixit, 1979.
"Price changes and optimum taxation in a many-consumer economy,"
Journal of Public Economics, Elsevier, vol. 11(2), pages 143-157, March.
- Dixit, A. K., 1977. "Price Changes And Optimum Taxation In A Many-Consumer Economy," Economic Research Papers 269015, University of Warwick - Department of Economics.
- Dixit, A.K., 1977. "Price Changes and Optimum Taxation in a Many-Consumer Economy," The Warwick Economics Research Paper Series (TWERPS) 117, University of Warwick, Department of Economics.
- Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
- Kunio Kawamata, 1977. "Price Distortion and the Second Best Optimum," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 44(1), pages 23-29.
- Guesnerie, Roger, 1979.
"Financing Public Goods with Commodity Taxes: The Tax Reform Viewpoint,"
Econometrica, Econometric Society, vol. 47(2), pages 393-421, March.
- Guesnerie Roger, 1977. "Financing public goods with commodity taxes : the tax reform view point," CEPREMAP Working Papers (Couverture Orange) 7702, CEPREMAP.
- Diewert, W. E., 1978. "Optimal tax perturbations," Journal of Public Economics, Elsevier, vol. 10(2), pages 139-177, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alan Krause, 2004. "The Dynamic Process of Tax Reform," Econometric Society 2004 Australasian Meetings 119, Econometric Society.
- Guesnerie, R., 1995.
"The genealogy of modern theoretical public economics: From first best to second best,"
European Economic Review, Elsevier, vol. 39(3-4), pages 353-381, April.
- Guesnerie, R., 1994. "The Genealogy of Modern Theoretical Public Economics: From first best to second best," DELTA Working Papers 94-25, DELTA (Ecole normale supérieure).
- Roger Guesnerie, 1994. "The Genealogy of Modern Theoretical Public Economics: From First Best to Second Best," CESifo Working Paper Series 76, CESifo.
- Ahmad, Ehtisham & Stern, Nicholas, 1983. "Tax Reform, Pareto Improvements, And The Inverse Optimum," Discussion Papers 272814, University of Warwick - Department of Economics.
- Blackorby, Charles & Brett, Craig, 2004.
"Capital Taxation In A Simple Finite-Horizon Olg Model,"
The Warwick Economics Research Paper Series (TWERPS)
709, University of Warwick, Department of Economics.
- Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation in a Simple Finite-Horizon OLG Model," Economic Research Papers 269603, University of Warwick - Department of Economics.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022.
"Assessing income tax perturbations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
- Vidar Christiansen & Zhiyang Jia & Thor Olav Thoresen, 2018. "Assessing Income Tax Perturbations," CESifo Working Paper Series 7428, CESifo.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020. "Assessing income tax perturbations," Discussion Papers 945, Statistics Norway, Research Department.
- Alan Krause, 2014. "Piecewise Linear Income Tax Reforms," Discussion Papers 14/25, Department of Economics, University of York.
- Tirole Jean & Guesnerie Roger, 1979. "Gradient projection algorithms for problems in public finance : a note," CEPREMAP Working Papers (Couverture Orange) 7907, CEPREMAP.
- Brett, Craig, 1998. "Tax reform and collective family decision-making," Journal of Public Economics, Elsevier, vol. 70(3), pages 425-440, December.
- 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.
- 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.
- Alan Krause, 2007. "A Tax Reform Analysis of the Laffer Argument," Discussion Papers 07/10, Department of Economics, University of York.
- Andrea Galeotti & Benjamin Golub & Sanjeev Goyal & Eduard Talam`as & Omer Tamuz, 2021. "Taxes and Market Power: A Principal Components Approach," Papers 2112.08153, arXiv.org, revised Jun 2022.
- Auerbach, Alan J., 1985.
"The theory of excess burden and optimal taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 2, pages 61-127,
Elsevier.
- Alan J. Auerbach, 1982. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
- Mario Tirelli, 2003.
"Income taxation when markets are incomplete,"
Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 26(2), pages 97-128, November.
- Tirelli, Mario, 2002. "Income Taxation when Markets are Incomplete," MPRA Paper 746, University Library of Munich, Germany.
- 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.
- Paul Oslington, 2012. "General Equilibrium: Theory and Evidence," The Economic Record, The Economic Society of Australia, vol. 88(282), pages 446-448, September.
- Alan Krause, 2009. "A general equilibrium analysis of the Laffer argument," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(4), pages 601-615, November.
- Fleurbaey, Marc, 2006.
"Is commodity taxation unfair?,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.
- Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
- Marc Fleurbaey, 2006. "Is commodity taxation unfair?," Post-Print hal-00246650, HAL.
- Reinhorn, Leslie J., 2013.
"Production efficiency and excess supply,"
Mathematical Social Sciences, Elsevier, vol. 65(2), pages 92-100.
- Leslie J. Reinhorn, 2011. "Production efficiency and excess supply," Department of Economics Working Papers 2011_13, Durham University, Department of Economics.
- Alberto Pench, 2015. "Welfare Analysis of Tax and Expenditure Reform," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 1(3), pages 391-400, November.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:reveco:reco_0035-2764_1982_num_33_4_408678. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/reco .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.