A Distribution-Neutral Perspective On Tax Expenditure Limitations
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- Louis Kaplow, 2016. "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 161-188, National Bureau of Economic Research, Inc.
References listed on IDEAS
- Kaplow, Louis, 2006.
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- Eric J. Toder & Joseph Rosenberg & Amanda Eng, 2013. "Evaluating Broad-Based Approaches for Limiting Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 807-832, December.
- Brown, Jeffrey R. (ed.), 2015. "Tax Policy and the Economy, Volume 29," National Bureau of Economic Research Books, University of Chicago Press, number 9780226338248, July.
- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- By Louis Kaplow, 2012. "Optimal Control Of Externalities In The Presence Of Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(2), pages 487-509, May.
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- Louis Kaplow, 2004. "On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy," NBER Working Papers 10490, National Bureau of Economic Research, Inc.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- repec:bla:scandj:v:81:y:1979:i:2:p:264-84 is not listed on IDEAS
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More about this item
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-LAW-2016-10-23 (Law and Economics)
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