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Distributional Implications of Introducing a Broad-Based Consumption Tax
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Cited by:
- Fullerton, Don & Metcalf, Gilbert E., 2002.
"Tax incidence,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872,
Elsevier.
- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University.
- Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc.
- Javier Díaz-Giménez & Josep Pijoan-Mas, 2011.
"Flat Tax Reforms: Investment Expensing and Progressivity,"
Working Papers
wp2011_1101, CEMFI.
- DÃaz-Giménez, Javier & Pijoan-Mas, Josep, 2011. "Flat Tax Reforms: Investment Expensing and Progressivity," CEPR Discussion Papers 8238, C.E.P.R. Discussion Papers.
- Michael Keen, 1997.
"Peculiar institutions: A British perspective on tax policy in the United States,"
Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 371-400, November.
- Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
- Berthold U. Wigger, 2004.
"On the Intergenerational Incidence of Wage and Consumption Taxes,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 1-23, February.
- Berthold U. Wigger, 2000. "On the Intergenerational Incidence of Wage and Consumption Taxes," CESifo Working Paper Series 388, CESifo.
- William M. Gentry & R. Glenn Hubbard, 2000. "Entrepreneurship and Household Saving," NBER Working Papers 7894, National Bureau of Economic Research, Inc.
- Ventura, Gustavo, 1999.
"Flat tax reform: A quantitative exploration,"
Journal of Economic Dynamics and Control, Elsevier, vol. 23(9-10), pages 1425-1458, September.
- Gustavo Ventura, "undated". "Flat Tax Reform: A Quantitative Exploration," Computing in Economics and Finance 1997 172, Society for Computational Economics.
- Ventura, Gustavo, 1997. "Flat Tax Reform: A Quantitative Exploration," University of Western Ontario, Departmental Research Report Series 9706, University of Western Ontario, Department of Economics.
- Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
- 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.
- Paul van den Noord & Chistopher Heady, 2001. "Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys," OECD Economics Department Working Papers 303, OECD Publishing.
- Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba, 1997.
"Distributional Effects of Adopting a National Retail Sales Tax,"
NBER Chapters, in: Tax Policy and the Economy, Volume 11, pages 49-90,
National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba, 1997. "Distributional Effects of Adopting a National Retail Sales Tax," NBER Working Papers 5885, National Bureau of Economic Research, Inc.
- Koen Burggraeve & Philip Du Caju, 2003.
"Reductions in employers' social security contributions in a wage norm and automatic indexing régime,"
Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 46(4), pages 31-64.
- Koen Burggraeve & Philip Du Caju, 2003. "The labour market and fiscal impact of labour reductions: the case of reduction of employers' social security contributions under a wage norm regime with automatic price indexing of wages," Working Paper Research 36, National Bank of Belgium.
- William G. Gale & Samuel Brown, 2013.
"Tax Reform for Growth, Equity, and Revenue,"
Public Finance Review, , vol. 41(6), pages 721-754, November.
- Brown, Samuel & Gale, William G., 2012. "Tax Reform for Growth, Equity, and Revenue," MPRA Paper 55056, University Library of Munich, Germany.
- Javier Díaz-Giménez & Josep Pijoan-Mas, 2019. "Investment expensing and progressivity in flat-tax reforms," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 365-399, November.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- Jagadeesh Gokhale & Laurence J. Kotlikoff, 2002.
"The Impact of Social Security and Other Factors on the Distribution of Wealth,"
NBER Chapters, in: The Distributional Aspects of Social Security and Social Security Reform, pages 85-114,
National Bureau of Economic Research, Inc.
- Jagadeesh Gokhale & Laurence J. Kotlikoff, 1999. "The impact of Social Security and other factors on the distribution of wealth," Working Papers (Old Series) 9913, Federal Reserve Bank of Cleveland.
- Gokhale, J. & Kotlikoff, L.J., 1999. "The Impact of Social Security and Other Factors on the Distribution of Wealth," Papers 9913, London School of Economics - Centre for Labour Economics.
- George R. Zodrow, 2019.
"Should Capital Income Be Subject to Consumption-Based Taxation?,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168,
World Scientific Publishing Co. Pte. Ltd..
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Cronin, Julie Anne & Lin, Emily Y. & Power, Laura & Cooper, Michael, 2013. "Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 239-262, March.
- Alan J. Auerbach, 2005. "Comments on John B. Shoven and John Whalley’s, “Irving Fisher's Spendings (Consumption) Tax in Retrospect”," American Journal of Economics and Sociology, Wiley Blackwell, vol. 64(1), pages 237-243, January.
- 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.
- Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.
- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004.
"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
- Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc.
- Isabel Correia, 2010.
"Consumption Taxes and Redistribution,"
American Economic Review, American Economic Association, vol. 100(4), pages 1673-1694, September.
- Correia, Isabel, 2005. "Consumption Taxes and Redistribution," CEPR Discussion Papers 5280, C.E.P.R. Discussion Papers.
- Alan D. Viard, 2000. "The transition to consumption taxation, part 1: the impact on existing capital," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 2-22.
- Isabel Correia, 2010.
"Consumption Taxes and Redistribution,"
American Economic Review, American Economic Association, vol. 100(4), pages 1673-1694, September.
- Correia, Isabel, 2005. "Consumption Taxes and Redistribution," CEPR Discussion Papers 5280, C.E.P.R. Discussion Papers.
- Isabel Horta Correia, 2005. "Consumption Taxes and Redistribution," Working Papers w200511, Banco de Portugal, Economics and Research Department.
- Pablo Serra, 1998. "Evaluación del Sistema Tributario Chileno y Propuesta de Reforma," Working Papers Central Bank of Chile 40, Central Bank of Chile.
- Pablo Serra & Daniel Hojman, 2000. "A Note on the Optimality of the Cash Flow Tax," Documentos de Trabajo 83, Centro de Economía Aplicada, Universidad de Chile.
- David Altig, 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June.
- Dorian Carloni & Terry Dinan, 2021. "Distributional Effects of Reducing Carbon Dioxide Emissions With a Carbon Tax: Working Paper 2021-11," Working Papers 57399, Congressional Budget Office.