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On the theory of tax reform
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Cited by:
- Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
- Duclos, J.Y., 1995.
"Economic Isolation, Inequality, and the Suits Index of Progressivity,"
Papers
9510, Laval - Recherche en Politique Economique.
- DUCLOS, Jean-Yves, 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Cahiers de recherche 9510, Université Laval - Département d'économique.
- Stiglitz, Joseph E., 1982.
"Utilitarianism and horizontal equity : The case for random taxation,"
Journal of Public Economics, Elsevier, vol. 18(1), pages 1-33, June.
- Joseph E. Stiglitz, 1981. "Utilitarianism and Horizontal Equity: The Case for Random Taxation," NBER Working Papers 0694, National Bureau of Economic Research, Inc.
- Enrique G. Mendoza & Linda L. Tesar, 1995.
"Supply-Side Economics in a Global Economy,"
NBER Working Papers
5086, National Bureau of Economic Research, Inc.
- Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-side economics in a global economy," International Finance Discussion Papers 507, Board of Governors of the Federal Reserve System (U.S.).
- Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
- Matthew Weinzierl, 2014.
"Seesaws and Social Security Benefits Indexing,"
Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 45(2 (Fall)), pages 137-196.
- Matthew Weinzierl, 2014. "Seesaws and Social Security Benefits Indexing," NBER Working Papers 20671, National Bureau of Economic Research, Inc.
- Matthew Weinzierl, 2014. "Seesaws and Social Security Bene?fits Indexing," Harvard Business School Working Papers 15-039, Harvard Business School.
- Nazila Alinaghi & John Creedy & Norman Gemmell, 2021. "Designing Personal Income Tax and Transfer Reforms: Alternative Modelling Approaches," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 54(4), pages 445-461, December.
- David F. Bradford, 2003.
"The X Tax in the World Economy,"
Working Papers
109, Princeton University, Department of Economics, Center for Economic Policy Studies..
- David Bradford, 2004. "The X Tax in the World Economy," CESifo Working Paper Series 1264, CESifo.
- David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc.
- Duclos, Jean-Yves, 1997. "The asymptotic distribution of linear indices of inequality, progressivity and redistribution," Economics Letters, Elsevier, vol. 54(1), pages 51-57, January.
- Mitra, Tapan & Ok, Efe A., 1997.
"On the Equitability of Progressive Taxation,"
Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
- Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
- Scott A. Boorman & Paul R. Levitt, 1983. "Blockmodeling Complex Statutes: Mapping Techniques Based on Combinatorial Optimization for Analyzing Economic Legislation and Its Stress Points over Time," Cowles Foundation Discussion Papers 665, Cowles Foundation for Research in Economics, Yale University.
- Alan Krause, "undated". "Taxing and Subsidising Charitable Contributions," Discussion Papers 09/23, Department of Economics, University of York.
- Leung, H. M. & Low, L. & Toh, M. H., 1999. "Tax Reforms in Singapore," Journal of Policy Modeling, Elsevier, vol. 21(5), pages 607-617, September.
- Chorvat, Terrence, 2006. "Taxing utility," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(1), pages 1-16, February.
- Justin Van De Ven & John Creedy, 2005.
"Taxation, Reranking and Equivalence Scales,"
Bulletin of Economic Research, Wiley Blackwell, vol. 57(1), pages 13-36, January.
- Creedy, J. & van de Ven, J., 2001. "Taxation, Reranking and Equivalence Scales," Department of Economics - Working Papers Series 782, The University of Melbourne.
- Dr Justin van de Ven, 2003. "Taxation, Reranking and Equivalence Scales," National Institute of Economic and Social Research (NIESR) Discussion Papers 227, National Institute of Economic and Social Research.
- Justin van de Ven & John Creedy, 2003. "Taxation, Reranking and Equivalence Scales," Treasury Working Paper Series 03/11, New Zealand Treasury.
- Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
- Bovenberg, A. Lans & Goulder, Lawrence H., 2002.
"Environmental taxation and regulation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545,
Elsevier.
- A. Lans Bovenberg & Lawrence H. Goulder, 2001. "Environmental Taxation and Regulation," NBER Working Papers 8458, National Bureau of Economic Research, Inc.
- Komlos, John & Salamon, Peter, 2008.
"The poverty of growth with interdependent utility functions,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2242-2247, December.
- Salamon, Peter & Komlos, John, 2005. "The Poverty of Growth with Interdependent Utility Functions," Discussion Papers in Economics 619, University of Munich, Department of Economics.
- John Komlos & Peter Salamon, 2005. "The Poverty of Growth with Interdependent Utility Functions," CESifo Working Paper Series 1470, CESifo.
- 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.
- Valentini, Edilio, 2015.
"Indirect taxation, public pricing and price cap regulation: A synthesis,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 9, pages 1-39.
- Valentini, Edilio, 2013. "Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis," MPRA Paper 50889, University Library of Munich, Germany.
- Valentini, Edilio, 2014. "Indirect taxation, public pricing and price cap regulation: A synthesis," Economics Discussion Papers 2014-36, Kiel Institute for the World Economy (IfW Kiel).
- Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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.
- Sean Slack & David Ulph, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," Discussion Paper Series, School of Economics and Finance 201411, School of Economics and Finance, University of St Andrews.
- Maitreesh Ghatak & François Maniquet, 2019.
"Universal Basic Income: Some Theoretical Aspects,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
- Maitreesh Ghatak & François Maniquet, 2019. "Universal basic income: some theoretical aspects," LIDAM Reprints CORE 3056, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Ghatak, Maitreesh & Maniquet, Francois, 2019. "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers 13635, C.E.P.R. Discussion Papers.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2015.
"Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series gd10-181, Institute of Economic Research, Hitotsubashi University.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2012. "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series CIRJE-F-848, CIRJE, Faculty of Economics, University of Tokyo.
- P.D. Groenewegen, 1983. "Rationalising Australian Taxation Revisited," Economics Discussion / Working Papers 83-08, The University of Western Australia, Department of Economics.
- Javier Portillo & Walter E. Block, 2012. "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing Limited, vol. 29(2), pages 76-88, June.
- Daniel J. Benjamin & Ori Heffetz & Miles S. Kimball & Nichole Szembrot, 2013.
"Aggregating Local Preferences to Guide Marginal Policy Adjustments,"
American Economic Review, American Economic Association, vol. 103(3), pages 605-610, May.
- Daniel J. Benjamin & Ori Heffetz & Miles S. Kimball & Nichole Szembrot, 2013. "Aggregating Local Preferences to Guide Marginal Policy Adjustments," NBER Working Papers 18787, National Bureau of Economic Research, Inc.
- Marcus Berliant & Pierre C. Boyer, 2024.
"Politics and income taxes: Progress and progressivity,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(4), August.
- Marcus Berliant & Pierre C. Boyer, 2022. "Politics and Income Taxes: Progress and Progressivity," CESifo Working Paper Series 10041, CESifo.
- Berliant, Marcus & Boyer, Pierre, 2024. "Politics and income taxes: progress and progressivity," MPRA Paper 120864, University Library of Munich, Germany.
- Berliant, Marcus & Boyer, Pierre, 2023. "Politics and income taxes: progress and progressivity," MPRA Paper 118099, University Library of Munich, Germany.
- Berliant, Marcus & Boyer, Pierre, 2022. "Politics and income taxes: progress and progressivity," MPRA Paper 114959, University Library of Munich, Germany.
- Sjak Smulders & Herman R. J. Vollebergh, 2001.
"Green Taxes and Administrative Costs: The Case of Carbon Taxation,"
NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 91-130,
National Bureau of Economic Research, Inc.
- Sjak Smulders & Herman R.J. Vollebergh, 1999. "Green Taxes and Administrative Costs: The Case of Carbon Taxation," NBER Working Papers 7298, National Bureau of Economic Research, Inc.
- Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021.
"Politically Feasible Reforms of Nonlinear Tax Systems,"
American Economic Review, American Economic Association, vol. 111(1), pages 153-191, January.
- Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo.
- Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
- Boyer, Pierre & Bierbrauer, Felix, 2018. "Politically feasible reforms of non-linear tax systems," CEPR Discussion Papers 13059, C.E.P.R. Discussion Papers.
- Oliwia Komada & Krzysztof Makarski & Joanna Tyrowicz, 2021.
"Progressing towards efficiency: the role for labor tax progression in reforming social security,"
GRAPE Working Papers
57, GRAPE Group for Research in Applied Economics.
- Makarski, Krzysztof & Tyrowicz, Joanna & Komada, Oliwia, 2022. "Progressing Towards Efficiency: The Role for Labor Tax Progression in Reforming Social Security," IZA Discussion Papers 15100, Institute of Labor Economics (IZA).
- Carlos Eduardo Vélez E., 1997.
"Eficiencia, Equidad y Reestructuración Sectorial del Gasto Público Social,"
Borradores de Economia
2446, Banco de la Republica.
- Carlos Eduardo Vélez, 1997. "Eficiencia, Equidad y Reestructuración Sectorial del Gasto Público Social," Borradores de Economia 080, Banco de la Republica de Colombia.
- Robert Scherf & Matthew Weinzierl, 2020.
"Understanding Different Approaches to Benefit‐Based Taxation,"
Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
- Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.
- Sara Dalir & Abror Mahamadaminov & Hossein GT Olya, 2021. "Airbnb and taxation: Developing a seasonal tax system," Tourism Economics, , vol. 27(2), pages 365-378, March.
- Patrick Jeanjean, 1977. "Incidence des cotisations sociales dans une économie en croissance," Revue Économique, Programme National Persée, vol. 28(5), pages 765-792.
- Ilzetzki, Ethan, 2018.
"Tax reform and the political economy of the tax base,"
Journal of Public Economics, Elsevier, vol. 164(C), pages 197-210.
- Ilzetzki, Ethan, 2018. "Tax reform and the political economy of the tax base," LSE Research Online Documents on Economics 88182, London School of Economics and Political Science, LSE Library.
- Haibara, Takumi, 2012. "Alternative approaches to tax reform," Economics Letters, Elsevier, vol. 117(2), pages 408-410.
- Jean-Yves Duclos, 2006.
"Equity and Equality,"
Cahiers de recherche
0629, CIRPEE.
- Duclos, Jean-Yves, 2006. "Equity and Equality," IZA Discussion Papers 2284, Institute of Labor Economics (IZA).
- Sandmo, Agnar, 2011.
"Atmospheric externalities and environmental taxation,"
Energy Economics, Elsevier, vol. 33(S1), pages 4-12.
- Sandmo, Agnar, 2010. "Atmospheric Externalities and Environmental Taxation," Discussion Paper Series in Economics 23/2010, Norwegian School of Economics, Department of Economics.
- Dixit, Avinash K. & Grossman, Gene M., 1986.
"Targeted export promotion with several oligopolistic industries,"
Journal of International Economics, Elsevier, vol. 21(3-4), pages 233-249, November.
- Avinash K. Dixit & Gene M. Grossman, 1984. "Targeted Export Promotion with Several Oligopolistic Industries," NBER Working Papers 1344, National Bureau of Economic Research, Inc.
- Sami Bibi & Massa Coulibaly & John Cockburn & Luca Tiberti, 2009. "L'impact de la hausse des prix des produits alimentaires sur la pauvreté des enfants et les reponses politiques au Mali," Papers inwopa09/60, Innocenti Working Papers.
- James Alm, 2018.
"Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
- James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
- Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
- Wagstaff, Adam & van Doorslaer, Eddy, 1997. "Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands," Journal of Health Economics, Elsevier, vol. 16(5), pages 499-516, October.
- Agell, Jonas & Englund, Peter & Sodersten, Jan, 1996.
"Tax Reform of the Century -- the Swedish Experiment,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 643-664, December.
- Agell, J & Englund, P & Sodersten, J, 1996. "Tax reform of the Century - the Swedish Experiment," Papers 1996-13, Uppsala - Working Paper Series.
- Agell, Jonas & Englund, Peter & Södersten, Jan, 1996. "Tax Reform of the Century - The Swedish Experiment," Working Paper Series 1996:13, Uppsala University, Department of Economics.
- Bradford, David F, 2003.
"Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
- David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo.
- David F. Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers 9843, National Bureau of Economic Research, Inc.
- Jean-Yves Duclos & Abdelkrim Araar, 2003.
"An Atkinson-Gini family of social evaluation functions,"
Economics Bulletin, AccessEcon, vol. 3(19), pages 1-16.
- Araar, Abdelkrim & Duclos, Jean-Yves, 1998. "An Atkinson-Gini Family of Social Evaluation Functions," Cahiers de recherche 9826, Université Laval - Département d'économique.
- Abdelkrim Araar & Jean-Yves Duclos, 2001. "An Atkinson-Gini Family of Social Evaluation Functions," UFAE and IAE Working Papers 476.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Ethan Ilzetzki, 2015.
"A Positive Theory of Tax Reform,"
Discussion Papers
1526, Centre for Macroeconomics (CFM).
- Ilzetzki, Ethan, 2015. "A Positive Theory of Tax Reform," CEPR Discussion Papers 10922, C.E.P.R. Discussion Papers.
- Ilzetzki, Ethan, 2015. "A positive theory of tax reform," LSE Research Online Documents on Economics 86283, London School of Economics and Political Science, LSE Library.
- 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.
- 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.
- John Muellbauer & Justin van de Ven, 2004.
"Estimating Equivalence Scales for Tax and Benefits Systems,"
Economics Papers
2004-W06, Economics Group, Nuffield College, University of Oxford.
- Dr Justin van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," National Institute of Economic and Social Research (NIESR) Discussion Papers 229, National Institute of Economic and Social Research.
- Gilbert E. Metcalf, 2014.
"Using the Tax System to Address Competition Issues With a Carbon Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 779-806, December.
- Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," RFF Working Paper Series dp-13-30, Resources for the Future.
- Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues with a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0789, Department of Economics, Tufts University.
- Justin Ven & Nicolas Hérault & Francisco Azpitarte, 2017.
"Identifying tax implicit equivalence scales,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 257-275, September.
- Justin Ven & Nicolas Hérault & Francisco Azpitarte, 2017. "Identifying tax implicit equivalence scales," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 257-275, September.
- Justin van de Ven & Nicolas Herault & Francisco Azpitarte, 2014. "Identifying Tax Implicit Equivalence Scales," Melbourne Institute Working Paper Series wp2014n03, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Roberton C. Williams III, 2011.
"Setting the Initial Time-Profile of Climate Policy: The Economics of Environmental Policy Phase-Ins,"
NBER Chapters, in: The Design and Implementation of US Climate Policy, pages 245-254,
National Bureau of Economic Research, Inc.
- Roberton C. Williams III, 2010. "Setting the Initial Time-Profile of Climate Policy: The Economics of Environmental Policy Phase-Ins," NBER Working Papers 16120, National Bureau of Economic Research, Inc.
- Nora Lustig, 2015. "Fiscal Policy and Ethno-Racial Inequality in Bolivia, Brazil, Guatemala and Uruguay," Commitment to Equity (CEQ) Working Paper Series 22, Tulane University, Department of Economics.
- Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-13, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
- Juan Gabriel Rodríguez & Rafael Salas & Irene Perrote, 2005.
"Partial Horizontal Inequity Orderings: A Non‐parametric Approach,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 67(3), pages 347-368, June.
- Juan Gabriel Rodríguez & Rafael Salas & Irene Perrote, 2004. "Partial Horizontal Inequity Orderings: A non-parametric Approach," Economic Working Papers at Centro de Estudios Andaluces E2004/01, Centro de Estudios Andaluces.
- Kristoffer Berg & Paolo Giovanni Piacquadio, 2020. "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series 8505, CESifo.
- Shinji Yamashige, 1995. "Fairness in Markets and Government Policies," Working Papers yamashig-95-03, University of Toronto, Department of Economics.
- Jean-Yves Duclos, 2000. "Gini Indices and the Redistribution of Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 141-162, March.
- George R. Zodrow, 1988. "The Windfall Recapture Tax: Issues of Theory and Design," Public Finance Review, , vol. 16(4), pages 387-424, October.
- Salvador Ortigueira & Joana Pereira, 2016. "Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability," Working Papers WP2016-05, University of Miami, Department of Economics.
- Jørn Rattsø & Hildegunn E Stokke, 2015. "Handling amenities in income taxation: Analysis of tax distortions in a migration equilibrium model," Working Paper Series 16315, Department of Economics, Norwegian University of Science and Technology.
- 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.
- 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 & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
- Henrik Jordahl & Luca Micheletto, 2003. "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series 977, CESifo.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics.
- Thomas L. Hungerford, 2010. "The Redistributive Effect of Selected Federal Transfer and Tax Provisions," Public Finance Review, , vol. 38(4), pages 450-472, July.
- Bruce Bradbury, 2003.
"The welfare interpretation of consumer equivalence scales,"
International Journal of Social Economics, Emerald Group Publishing Limited, vol. 30(7), pages 770-787, July.
- Bruce Bradbury, 2001. "The Welfare Interpretation of Consumer Equivalence Scales," CEPR Discussion Papers 426, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Palme, Marten, 1996.
"Income distribution effects of the Swedish 1991 tax reform: An analysis of a microsimulation using generalized Kakwani decomposition,"
Journal of Policy Modeling, Elsevier, vol. 18(4), pages 419-443, August.
- Palme, Mårten, 1994. "Income Distribution Effects of the Swedish 1991 Tax Reform: An Analysis of a Microsimulation Using Generalized Kakwani Decomposition," SSE/EFI Working Paper Series in Economics and Finance 5, Stockholm School of Economics.
- Justin van de Ven & Nicolas Herault & Francisco Azpitarte, 2014.
"Identifying Tax Implicit Equivalence Scales,"
Melbourne Institute Working Paper Series
wp2014n03, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Justin Van de Ven, 2015. "Identifying Tax Implicit Equivalence Scales," National Institute of Economic and Social Research (NIESR) Discussion Papers 444, National Institute of Economic and Social Research.
- Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
- Herault, Nicolas & Jenkins, Stephen P., 2023.
"Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020,"
LSE Research Online Documents on Economics
120996, London School of Economics and Political Science, LSE Library.
- Nicolas Hérault & Stephen P. Jenkins, 2023. "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Working Papers 660, ECINEQ, Society for the Study of Economic Inequality.
- Duclos, Jean-Yves & Tabi, Martin, 1999.
"Inégalité et redistribution du revenu, avec une application au Canada,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 95-122, mars-juin.
- Duclos, Jean-Yves & Tabi, Martin, 1998. "Inégalité et redistribution du revenu, avec une application au Canada," Cahiers de recherche 9821, Université Laval - Département d'économique.
- Morini, Matteo & Pellegrino, Simone, 2018.
"Personal income tax reforms: A genetic algorithm approach,"
European Journal of Operational Research, Elsevier, vol. 264(3), pages 994-1004.
- Matteo Morini & Simone Pellegrino, 2014. "Personal Income Tax Reforms: a Genetic Algorithm Approach," CeRP Working Papers 147, Center for Research on Pensions and Welfare Policies, Turin (Italy).
- Matteo Morini & Pellegrino Simone, 2016. "Personal Income Tax Reforms: A Genetic Algorithm Approach," Post-Print hal-01388958, HAL.
- Matteo Morini & Simone Pellegrino, 2014. "Personal Income Tax Reforms: a Genetic Algorithm Approach," Working papers 026, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Matthew Weinzierl, 2018.
"Revisiting the Classical View of Benefit‐based Taxation,"
Economic Journal, Royal Economic Society, vol. 128(612), pages 37-64, July.
- Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School, revised Jan 2016.
- Matthew Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," NBER Working Papers 20735, National Bureau of Economic Research, Inc.
- Matthew Weinzierl, 2014. "Revisiting the Classical View of Benefits-Based Taxation," 2014 Meeting Papers 344, Society for Economic Dynamics.
- Felix J. Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2023.
"Pareto‐Improving Tax Reforms and the Earned Income Tax Credit,"
Econometrica, Econometric Society, vol. 91(3), pages 1077-1103, May.
- Felix Bierbrauer & Pierre Boyer & Emanuel Hansen, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," ECONtribute Discussion Papers Series 001, University of Bonn and University of Cologne, Germany.
- Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers 14853, C.E.P.R. Discussion Papers.
- Felix Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2020. "Pareto-Improving Tax Reforms and the Earned Income Tax Credit," CESifo Working Paper Series 8358, CESifo.
- 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).
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