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Direct versus indirect taxation: the design of the tax structure revisited
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Cited by:
- Cremer, Helmuth & Pestieau, Pierre, 2011.
"Myopia, redistribution and pensions,"
European Economic Review, Elsevier, vol. 55(2), pages 165-175, February.
- CREMER, Helmuth & PESTIEAU, Pierre, 2010. "Myopia, redistribution and pensions," LIDAM Discussion Papers CORE 2010038, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- CREMER, Helmuth & PESTIEAU, Pierre, 2011. "Myopia, redistribution and pensions," LIDAM Reprints CORE 2269, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
- Sanna Tenhunen & Matti Tuomala, 2010.
"On Optimal Lifetime Redistribution Policy,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(1), pages 171-198, February.
- Sanna Tenhunen & Matti Tuomala, 2007. "On optimal lifetime redistribution policy," Working Papers 0750, Tampere University, Faculty of Management and Business, Economics.
- Pierre Pestieau & Maria Racionero, 2015.
"Tagging with leisure needs,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(4), pages 687-706, December.
- PESTIEAU, Pierre & RACIONERO, Maria, 2010. "Tagging with leisure needs," LIDAM Discussion Papers CORE 2010041, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- PESTIEAU, Pierre & RACIONERO, Maria, 2015. "Tagging with Leisure Needs," LIDAM Reprints CORE 2747, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pierre Pestieau & Maria Racioenero, 2011. "Tagging with leisure needs," ANU Working Papers in Economics and Econometrics 2011-553, Australian National University, College of Business and Economics, School of Economics.
- Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
- 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.
- Louis Kaplow, 2004. "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers 10407, National Bureau of Economic Research, Inc.
- Henrik Jordahl & Luca Micheletto, 2005.
"Optimal Utilitarian Taxation and Horizontal Equity,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 681-708, October.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Ratio Working Papers 17, The Ratio Institute.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics.
- Henrik Jordahl & Luca Micheletto, 2003. "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series 977, CESifo.
- Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
- 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.
- Harvey Cutler & Martin Shields & Stephen Davies, 2018. "Can State Tax Policy Increase Economic Activity and Reduce Inequality?," Growth and Change, Wiley Blackwell, vol. 49(1), pages 142-164, March.
- 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.
- Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2003.
"Capital income taxation when inherited wealth is not observable,"
Journal of Public Economics, Elsevier, vol. 87(11), pages 2475-2490, October.
- Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 1999. "Capital Income Taxation when Inherited wealth is not Observable," IDEI Working Papers 109, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2001.
- CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 2003. "Capital income taxation when inherited wealth is not observable," LIDAM Reprints CORE 1700, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 2001. "Capital income taxation when inherited wealth is not observable," LIDAM Discussion Papers CORE 2001020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Johann K. Brunner & Susanne Pech, 2008.
"Optimum taxation of inheritances,"
Economics working papers
2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series 2319, CESifo.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Helmuth Cremer & Jean-Marie Lozachmeur & Kerstin Roeder, 2021.
"Household bargaining, spouses’ consumption patterns and the design of commodity taxes,"
Oxford Economic Papers, Oxford University Press, vol. 73(1), pages 225-247.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin, 2017. "Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes," IZA Discussion Papers 10557, Institute of Labor Economics (IZA).
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin, 2017. "Household bargaining, spouses' consumption patterns and the design of commodity taxes," TSE Working Papers 17-767, Toulouse School of Economics (TSE).
- Helmuth Cremer & Jean-Marie Lozachmeur & Kerstin Roeder, 2021. "Household bargaining, spouses'consumption patterns and the design of commodity taxes," Post-Print hal-03169803, HAL.
- Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2003. "Doing Wonders with an Egg: Optimal Re‐distribution When Households Differ in Market and Non‐Market Abilities," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(3), pages 479-498, July.
- 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.
- Markus Haavio and Kaisa Kotakorpi, 2012.
"Sin Licenses Revisited,"
Discussion Papers
75, Aboa Centre for Economics.
- Markus Haavio & Kaisa Kotakorpi, 2012. "Sin Licenses Revisited," CESifo Working Paper Series 4010, CESifo.
- Marie-Louise Leroux & Pierre Pestieau & Grégory Ponthière, 2008.
"Should we subsidize longevity?,"
Working Papers
halshs-00586236, HAL.
- Marie-Louise Leroux & Pierre Pestieau & Grégory Ponthière, 2008. "Should we subsidize longevity?," PSE Working Papers halshs-00586236, HAL.
- LEROUX, Marie-Louise & PESTIEAU, Pierre & PONTHIÈRE, Grégory, 2008. "Should we subsidize longevity?," LIDAM Discussion Papers CORE 2008058, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Marie-Louise Leroux & Pierre Pestieau & Grégory Ponthiere, 2009. "Should we Subsidize Longevity?," CESifo Working Paper Series 2614, CESifo.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020. "Pareto efficient income taxation without single-crossing," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(3), pages 547-594, October.
- Anna D'Annunzio & Mohammed Mardan & Antonio Russo, 2020.
"Multi‐part tariffs and differentiated commodity taxation,"
RAND Journal of Economics, RAND Corporation, vol. 51(3), pages 786-804, September.
- Anna D'Annunzio & Mohammed Mardan & Antonio Russo, 2019. "Multi-Part Tariffs and Differentiated Commodity Taxation," CESifo Working Paper Series 7852, CESifo.
- Anna D’Annunzio & Mohammed Mardan & Antonio Russo, 2019. "Multi-part Tariffs and Differentiated Commodity Taxation," CSEF Working Papers 540, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009.
"The Optimal Income Taxation of Couples,"
Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2006. "The Optimal Income Taxation of Couples," NBER Working Papers 12685, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kreiner, Claus Thustrup & Kleven, Henrik, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
- Cremer, Helmuth & Roeder, Kerstin, 2017.
"Social insurance with competitive insurance markets and risk misperception,"
Journal of Public Economics, Elsevier, vol. 146(C), pages 138-147.
- Cremer, Helmuth & Roeder, Kerstin, 2016. "Social insurance with competitive insurance markets and risk misperception," TSE Working Papers 16-615, Toulouse School of Economics (TSE).
- Cremer, Helmuth & Roeder, Kerstin, 2016. "Social insurance with competitive insurance markets and risk misperception," IDEI Working Papers 857, Institut d'Économie Industrielle (IDEI), Toulouse.
- Kerstin Roeder & Helmuth Cremer, 2016. "Social Insurance with Competitive Insurance Markets and Risk Misperception," Working Papers id:9067, eSocialSciences.
- Cremer, Helmuth & Roeder, Kerstin, 2016. "Social insurance with competitive insurance markets and risk misperception," CEPR Discussion Papers 11050, C.E.P.R. Discussion Papers.
- Cremer, Helmuth & Roeder, Kerstin, 2016. "Social Insurance with Competitive Insurance Markets and Risk Misperception," IZA Discussion Papers 9651, Institute of Labor Economics (IZA).
- Pawe³ Pankiewicz, 2011. "The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 7(3), pages 52-58, November.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2009. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0911, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- Decerf,Benoit Marie A & Maniquet,François, 2021.
"Fair Inheritance Taxation,"
Policy Research Working Paper Series
9804, The World Bank.
- Decerf, Benoit & Maniquet, François, 2021. "Fair inheritance taxation," LIDAM Discussion Papers CORE 2021011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Helmuth Cremer & Philippe De Donder & Dario Maldonado & Pierre Pestieau, 2009.
"Forced Saving, Redistribution, and Nonlinear Social Security Schemes,"
Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 86-98, July.
- Helmuth Cremer & Philippe De Donder & Darío Maldonado & Pierre Pestieau, 2008. "Forced Saving, Redistribution and Nonlinear Social Security Schemes," CESifo Working Paper Series 2325, CESifo.
- Helmuth Cremer & Philippe de Donder & Dario Maldonado & Pierre Pestieau, 2009. "Forced saving, redistribution and non linear social security scheme," Post-Print halshs-00754346, HAL.
- Helmuth Cremer & Philippe de Donder & Dario Maldonado & Pierre Pestieau, 2009. "Forced saving, redistribution and non linear social security scheme," PSE-Ecole d'économie de Paris (Postprint) halshs-00754346, HAL.
- CREMER, Helmuth & DE DONDER, Philippe & MALDONADO, Dario & PESTIEAU, Pierre, 2008. "Forced saving, redistribution and nonlinear social security schemes," LIDAM Discussion Papers CORE 2008020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pestieau, Pierre & Cremer, Helmuth & De Donder, Philippe & Maldonado, DarÃo, 2008. "Forced Saving, Redistribution and Nonlinear Social Security Schemes," CEPR Discussion Papers 6775, C.E.P.R. Discussion Papers.
- CREMER, Helmuth & De DONDER, Philippe & MALDONADO, Dario & PESTIEAU, Pierre, 2009. "Forced saving, redistribution, and nonlinear social security schemes," LIDAM Reprints CORE 2147, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
- Felix Bierbrauer, 2008. "A unified approach to the revelation of public goods preferences and to optimal income taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_39, Max Planck Institute for Research on Collective Goods.
- Hellwig, Martin F., 2005.
"A utilitarian approach to the provision and pricing of excludable public goods,"
Journal of Public Economics, Elsevier, vol. 89(11-12), pages 1981-2003, December.
- Hellwig, Martin, 2003. "A utilitarian approach to the provision and pricing of excludable public goods," Papers 03-36, Sonderforschungsbreich 504.
- Hellwig, Martin, 2003. "A Utilitarian Approach to the Provision and Pricing of Excludable Public Goods," Sonderforschungsbereich 504 Publications 03-36, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- BURGGRAEVE Koen & DU CAJU Philip, 2010. "How Do Reference Values for Wages and Wage Indexing Influence the Impact of Labour Tax Reductions?," EcoMod2003 330700028, EcoMod.
- Brunner Johann K. & Pech Susanne, 2012.
"Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, March.
- Johann K. Brunner & Susanne Pech, 2011. "Optimal taxation of wealth transfers when bequests are motivated by joy of giving," Economics working papers 2011-12, Department of Economics, Johannes Kepler University Linz, Austria.
- José Alves, 2018. "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM 2018/62, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Michael Mamo, 2023. "Direct Versus Indirect Taxes and State Income Growth: 1991–2015," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 49(4), pages 516-548, October.
- Haavio, Markus & Kotakorpi, Kaisa, 2011.
"The political economy of sin taxes,"
European Economic Review, Elsevier, vol. 55(4), pages 575-594, May.
- Markus Haavio & Kaisa Kotakorpi, 2009. "The Political Economy of Sin Taxes," CESifo Working Paper Series 2650, CESifo.
- Robin Boadway & Pierre Pestieau, 2006.
"Tagging and redistributive taxation,"
Annals of Economics and Statistics, GENES, issue 83-84, pages 123-147.
- Robin Boadway & Pierre Pestieau, 2006. "Tagging And Redistributive Taxation," Working Paper 1071, Economics Department, Queen's University.
- Robin Boadway & Pierre Pestieau, 2006. "Tagging and redistributive taxation," Post-Print halshs-00754142, HAL.
- BOADWAY, Robin & PESTIEAU, Pierre, 2006. "Tagging and redistributive taxation," LIDAM Reprints CORE 1932, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Alain Babatounde & Bart Capeau & Romain Houssa, 2023.
"Welfare effects of indirect tax policies in West Africa,"
DeFiPP Working Papers
2301, University of Namur, Development Finance and Public Policies.
- Bart Capéau & Alain Babatoundé & Romain Houssa, 2023. "Welfare Effects of Indirect Tax Policies in West Africa," Working Papers ECARES 2023-019, ULB -- Universite Libre de Bruxelles.
- Alain Babatoundé & Bart Capéau & Romain Houssa, 2023. "Welfare Effects of Indirect Tax Policies in West Africa," CESifo Working Paper Series 10381, CESifo.
- Shuichi Tsugawa, 2024. "Optimal redistributive policy under disaster risk: self-protection, social mitigation and social adaptation," Working Papers e203, Tokyo Center for Economic Research.
- Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2002.
"Endogenous Fertility and the Design of Family Taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 175-193, March.
- Alessandro Cigno & Annalisa Luporini & Anna Pettini, 2000. "Endogenous Fertility And The Design Of Family Taxation," CHILD Working Papers wp03_00, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Darío Maldonado, 2007.
"The design of optimal education policies when individuals differ in inherited wealth and ability,"
Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 25(55), pages 84-108, December.
- Darío Maldonado, 2007. "The Design of Optimal Education Policies When Individuals Differ in Inherited Wealth and Ability," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 25(55), pages 84-108, December.
- Dario Maldonado, 2007. "The design of optimal education policies when individuals differ in inherited wealth and ability," Documentos de Trabajo 3975, Universidad del Rosario.
- Guillaume Carlier & Xavier Dupuis & Jean-Charles Rochet & John Thanassoulis, 2024. "A General Solution to the Quasi Linear Screening Problem," Post-Print hal-04598698, HAL.
- Julien Daubanes & Pierre Lasserre, 2011.
"Optimum Commodity Taxation with a Non-Renewable Resource,"
CIRANO Working Papers
2011s-05, CIRANO.
- Julien DAUBANES & Pierre LASSERRE, 2015. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2015, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CER-ETH Economics working paper series 11/151, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
- Julien Daubanes & Pierre Lasserre, 2012. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2012s-04, CIRANO.
- DAUBANES, Julien & LASSERRE, Pierre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche 03-2011, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Julien Daubanes & Pierre Lasserre, 2015. "Optimum Commodity Taxation with a Non-Renewable Resource," CESifo Working Paper Series 5270, CESifo.
- Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
- Carlos E. da Costa, 2009.
"Yet Another Reason to Tax Goods,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(2), pages 363-376, April.
- Carlos E da Costa, 2004. "Yet Another Reason to Tax Goods," Econometric Society 2004 Latin American Meetings 52, Econometric Society.
- Carlos E. da Costa, 2006. "Yet Another Reason to Tax Goods," 2006 Meeting Papers 188, Society for Economic Dynamics.
- Costa, Carlos Eugênio da, 2005. "Yet another reason to tax goods," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 596, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
- Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2024.
"Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches,"
Journal of Political Economy Microeconomics, University of Chicago Press, vol. 2(4), pages 747-785.
- Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Umeå Economic Studies 990, Umeå University, Department of Economics.
- Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2024. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers 2024-05, University of Graz, Department of Economics.
- Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers 2021-06, University of Graz, Department of Economics.
- Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Working Papers in Economics 807, University of Gothenburg, Department of Economics.
- Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," MPRA Paper 108337, University Library of Munich, Germany.
- Truyts, Tom, 2012. "Signaling and indirect taxation," Journal of Public Economics, Elsevier, vol. 96(3), pages 331-340.
- Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Good Provision with Endogenous Interest Groups," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 311-342, April.
- Pestel, Nico & Sommer, Eric, 2013.
"Shifting Taxes from Labor to Consumption: Efficient, but Regressive?,"
IZA Discussion Papers
7804, Institute of Labor Economics (IZA).
- 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).
- Naito, Hisahiro, 2004.
"Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
- 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.
- Ulrike Vogelgesang, 2001.
"Optimal Capital Income Taxation and Redistribution,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
- Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000.
- Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society.
- Helmuth Cremer & Jean‐Marie Lozachmeur & Pierre Pestieau, 2010.
"Collective Annuities and Redistribution,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(1), pages 23-41, February.
- CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIAU, Pierre, 2007. "Collective annuities and redistribution," LIDAM Discussion Papers CORE 2007096, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2010. "Collective Annuities and Redistribution," Post-Print halshs-00754472, HAL.
- Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2010. "Collective Annuities and Redistribution," PSE-Ecole d'économie de Paris (Postprint) halshs-00754472, HAL.
- Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
- José Alves & António Afonso, 2019. "Tax structure for consumption and income inequality: an empirical assessment," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 337-364, November.
- Nico Pestel & Eric Sommer, 2017.
"Shifting Taxes from Labor to Consumption: More Employment and more Inequality?,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 542-563, September.
- Pestel, Nico & Sommer, Eric, 2015. "Shifting taxes from labor to consumption: More employment and more inequality," ZEW Discussion Papers 15-042, ZEW - Leibniz Centre for European Economic Research.
- Matteo Bassi, 2012. "Optimal Libertarian Sin Taxes," CSEF Working Papers 317, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Robin Boadway & Pierre Pestieau, 2002.
"Indirect Taxation And Redistribution: The Scope Of The Atkinson-stiglitz Theorem,"
Working Paper
1005, Economics Department, Queen's University.
- BOADWAY, Robin & PESTIEAU, Pierre, 2003. "Indirect taxation and redistribution: the scope of the Atkinson-Stiglitz theorem," LIDAM Reprints CORE 1647, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007.
"The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem,"
Working Papers
2007-1, Princeton University. Economics Department..
- Emmanuel Saez & Claus Thustrup Kreiner & Henrik Jacobsen Kleven, 2008. "The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem," 2008 Meeting Papers 472, Society for Economic Dynamics.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem," CESifo Working Paper Series 2092, CESifo.
- Stéphane Gauthier & Fanny Henriet, 2015.
"Many-Person Ramsey Rule and Nonlinear Income Taxation,"
Post-Print
halshs-01164011, HAL.
- 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.
- Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Documents de travail du Centre d'Economie de la Sorbonne 15033, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Justina Klimaviciute & Pierre Pestieau, 2018.
"Long-term care social insurance: How to avoid big losses?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 99-139, February.
- Pestieau, Pierre & Klimaviciute, Justina, 2016. "Long-term care social insurance. How to avoid big losses?," CEPR Discussion Papers 11359, C.E.P.R. Discussion Papers.
- Justina Klimaviciute & Pierre Pestieau, 2018. "Long-term care social insurance: how to avoid big losses?," LIDAM Reprints CORE 2963, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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