| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| 'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times |
0 |
0 |
0 |
114 |
2 |
3 |
10 |
316 |
| After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change |
0 |
0 |
0 |
218 |
1 |
1 |
2 |
438 |
| Base Erosion, Profit Shifting and Developing Countries |
0 |
0 |
3 |
192 |
0 |
4 |
17 |
504 |
| Border Carbon Adjustments: Rationale, Design and Impact |
0 |
2 |
3 |
46 |
0 |
2 |
7 |
62 |
| Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni |
1 |
1 |
1 |
1 |
1 |
2 |
2 |
3 |
| Certain Effects of Uncertain Taxes |
0 |
0 |
2 |
54 |
0 |
0 |
5 |
109 |
| Certain effects of random taxes |
1 |
1 |
1 |
21 |
1 |
1 |
2 |
34 |
| Climate Policy and the Recovery |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
6 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
32 |
0 |
0 |
3 |
113 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
51 |
0 |
0 |
4 |
188 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
73 |
0 |
1 |
1 |
236 |
| Coordinating Tariff Reduction and Domestic Tax Reform |
0 |
0 |
0 |
108 |
0 |
0 |
2 |
519 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
23 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
| Coordinating tariff reduction and domestic tax reform under imperfect competition |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
54 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
1,080 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
1 |
3 |
7 |
1,278 |
| Corruption, extortion and evasion |
0 |
0 |
1 |
23 |
0 |
0 |
3 |
96 |
| Dealing with Increased Risk of Natural Disasters: Challenges and Options |
0 |
0 |
0 |
264 |
0 |
1 |
1 |
673 |
| Debt, Taxes, and Banks |
0 |
0 |
1 |
147 |
0 |
0 |
2 |
351 |
| Domestic Taxes and International Trade: Some Evidence |
1 |
2 |
3 |
317 |
1 |
3 |
6 |
692 |
| Efficiency And The Fiscal Gap In Federal Systems |
0 |
0 |
1 |
43 |
0 |
0 |
2 |
360 |
| Efficiency and the optimal direction of federal-state transfers |
2 |
2 |
3 |
22 |
2 |
4 |
5 |
501 |
| Estimating VAT Pass Through |
1 |
2 |
2 |
114 |
2 |
4 |
10 |
429 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
1 |
18 |
0 |
0 |
2 |
177 |
| Evasion and time consistency in the taxation of capital income |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
279 |
| Exploring Residual Profit Allocation |
0 |
0 |
1 |
58 |
0 |
1 |
4 |
273 |
| Financing New Investments Under Asymmetric Information: A General Approach |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
303 |
| Financing New Investments under Asymmetric Information: a General Approach |
0 |
0 |
0 |
220 |
0 |
0 |
3 |
528 |
| Fiscal Competition and the Pattern of Public Spending |
0 |
0 |
0 |
196 |
1 |
2 |
5 |
1,527 |
| Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times |
1 |
2 |
2 |
116 |
2 |
3 |
3 |
201 |
| Fiscal competition and the pattern of public spending |
0 |
0 |
0 |
47 |
1 |
1 |
2 |
177 |
| Fiscal implications of climate change |
0 |
0 |
1 |
148 |
0 |
2 |
5 |
342 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
11 |
0 |
0 |
2 |
58 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
9 |
| Indirect Taxes on International Aviation |
1 |
1 |
2 |
121 |
1 |
1 |
5 |
406 |
| Information Sharing and International Taxation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
| Information Sharing and International Taxation |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
52 |
| International Tax Competition and Coordination |
0 |
0 |
10 |
341 |
1 |
4 |
28 |
728 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
1 |
2 |
3 |
9 |
1 |
3 |
8 |
30 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
3 |
21 |
0 |
2 |
18 |
34 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size |
1 |
2 |
4 |
102 |
1 |
2 |
8 |
1,068 |
| Market-based instruments for international aviation and shipping as a source of climate finance |
0 |
0 |
1 |
88 |
0 |
0 |
2 |
169 |
| Needs and Targeting |
0 |
0 |
0 |
9 |
0 |
2 |
9 |
406 |
| OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
27 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
292 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
293 |
| Optimal Tax Administration |
0 |
0 |
0 |
158 |
0 |
1 |
2 |
238 |
| Optimal Tax Administration |
1 |
1 |
5 |
145 |
2 |
3 |
17 |
218 |
| Optimal non-linear income taxation for the alleviation of income poverty |
0 |
0 |
1 |
109 |
0 |
0 |
1 |
353 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
1 |
13 |
0 |
0 |
2 |
33 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
833 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
133 |
1 |
1 |
1 |
807 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
731 |
0 |
0 |
0 |
2,849 |
| Pareto efficiency, mixed taxation and the provision of public goods |
0 |
0 |
0 |
8 |
1 |
2 |
3 |
415 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
0 |
2 |
67 |
0 |
4 |
6 |
60 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
1 |
6 |
37 |
0 |
2 |
8 |
55 |
| Principles for Pareto Efficient Border Carbon Adjustment |
0 |
4 |
17 |
21 |
0 |
5 |
27 |
33 |
| Progressivity Effects of Structural Income Tax Reforms |
0 |
0 |
0 |
1 |
0 |
0 |
3 |
674 |
| Progressivity effects of structural income tax reforms |
0 |
0 |
0 |
10 |
0 |
1 |
1 |
343 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
0 |
2 |
40 |
0 |
1 |
5 |
514 |
| Raising the Consumption Tax in Japan: Why, When, How? |
1 |
1 |
1 |
49 |
1 |
1 |
4 |
149 |
| Redistribution |
1 |
2 |
11 |
394 |
1 |
2 |
20 |
802 |
| Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources |
1 |
1 |
3 |
228 |
3 |
3 |
11 |
389 |
| Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization |
0 |
0 |
0 |
293 |
1 |
1 |
11 |
716 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
1 |
8 |
0 |
0 |
2 |
51 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
7 |
| Simple rules for the optimal taxation of international capital income |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
294 |
| Some International Issues in Commodity Taxation |
0 |
0 |
0 |
195 |
0 |
1 |
4 |
587 |
| Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
139 |
| Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
135 |
| Targeting, Cascading, and Indirect Tax Design |
0 |
0 |
2 |
79 |
0 |
1 |
5 |
178 |
| Tax Competition and Leviathan |
0 |
1 |
1 |
20 |
0 |
1 |
2 |
364 |
| Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example |
0 |
0 |
1 |
173 |
0 |
0 |
3 |
783 |
| Tax Revenue and (or?) Trade Liberalization |
0 |
0 |
1 |
282 |
2 |
2 |
6 |
803 |
| Tax competition and Leviathon |
0 |
0 |
1 |
16 |
0 |
0 |
2 |
401 |
| Tax competition and tax coordination: when countries differ in size |
1 |
1 |
6 |
221 |
1 |
5 |
17 |
722 |
| Tax competition in federations and the welfare consequences of decentralization |
0 |
1 |
2 |
91 |
0 |
1 |
4 |
218 |
| Taxation and Development: Again |
0 |
0 |
3 |
139 |
1 |
3 |
15 |
281 |
| Taxation and the environment: an overview of key issues for developing countries |
1 |
2 |
3 |
22 |
1 |
3 |
8 |
20 |
| Taxation, Bank Leverage, and Financial Crises |
0 |
0 |
1 |
125 |
0 |
0 |
2 |
248 |
| Taxing Cryptocurrencies |
1 |
1 |
3 |
23 |
1 |
2 |
7 |
20 |
| Taxing Cryptocurrencies |
1 |
1 |
7 |
52 |
1 |
3 |
12 |
49 |
| The "Flat Tax(es)": Principles and Evidence |
0 |
3 |
7 |
345 |
3 |
8 |
18 |
785 |
| The Anatomy of the VAT |
0 |
0 |
1 |
225 |
0 |
1 |
9 |
422 |
| The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition |
1 |
2 |
3 |
190 |
1 |
3 |
12 |
1,412 |
| The Comparison Between Destination and Origin Principles Under Imperfect Competition |
0 |
0 |
0 |
6 |
0 |
1 |
3 |
33 |
| The Russian Flat Tax Reform |
1 |
1 |
1 |
222 |
2 |
3 |
3 |
657 |
| The Tax Cuts and Jobs Act: An Appraisal |
0 |
1 |
3 |
46 |
0 |
4 |
9 |
120 |
| The Taxation and Regulation of Banks |
0 |
0 |
0 |
141 |
0 |
0 |
0 |
232 |
| The Value Added Tax: Its Causes and Consequences |
0 |
1 |
5 |
407 |
2 |
4 |
17 |
1,158 |
| The Value Added Tax: Its Causes and Consequences |
0 |
1 |
6 |
1,725 |
3 |
7 |
16 |
10,617 |
| The Value-Added Tax: Its Causes and Consequences |
0 |
0 |
1 |
597 |
1 |
3 |
6 |
1,376 |
| The comparison between destination and origin principles under imperfect competition |
0 |
0 |
0 |
14 |
0 |
0 |
2 |
227 |
| Theoretical Perspectives On Resource Tax Design |
2 |
3 |
4 |
393 |
3 |
4 |
8 |
744 |
| Threshold, Informality, and Partitions of Compliance |
0 |
0 |
2 |
120 |
0 |
0 |
3 |
231 |
| VAT Attacks! |
0 |
0 |
1 |
450 |
0 |
0 |
3 |
816 |
| VAT Fraud and Evasion: What Do We Know, and What Can be Done? |
0 |
1 |
2 |
769 |
0 |
1 |
11 |
1,680 |
| VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries |
0 |
0 |
2 |
231 |
0 |
0 |
4 |
529 |
| VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems |
0 |
0 |
1 |
179 |
0 |
0 |
4 |
657 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
0 |
0 |
0 |
217 |
0 |
0 |
0 |
581 |
| When is Policy Harmonisation Desirable? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
471 |
| Total Working Papers |
22 |
47 |
169 |
13,702 |
51 |
141 |
543 |
52,984 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Allocating Taxes to Households: A Methodology |
0 |
0 |
0 |
37 |
0 |
1 |
1 |
169 |
| Bank Taxes, Bailouts and Financial Crises |
1 |
1 |
1 |
31 |
1 |
1 |
1 |
94 |
| Base Erosion, Profit Shifting and Developing Countries |
1 |
1 |
9 |
248 |
1 |
4 |
30 |
664 |
| Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) |
0 |
1 |
3 |
31 |
0 |
1 |
4 |
165 |
| Border carbon adjustments: rationale, design and impact |
0 |
1 |
3 |
4 |
0 |
1 |
5 |
9 |
| CLIMATE POLICY IN CRISIS AND RECOVERY |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
20 |
| Certain effects of random taxes |
0 |
1 |
1 |
26 |
0 |
1 |
10 |
97 |
| Commodity Taxation for Maximum Revenue |
0 |
0 |
1 |
4 |
1 |
1 |
2 |
15 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* |
0 |
1 |
2 |
71 |
0 |
4 |
6 |
231 |
| Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments |
0 |
0 |
6 |
81 |
1 |
6 |
23 |
253 |
| Coordinating tariff reduction and domestic tax reform |
0 |
0 |
0 |
186 |
1 |
1 |
8 |
467 |
| Cornell-ISPE Conference on Public Finance and Development |
0 |
0 |
0 |
27 |
0 |
0 |
0 |
153 |
| Corporation Tax Asymmetries and Optimal Financial Policy |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
307 |
| Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
0 |
1 |
166 |
0 |
0 |
3 |
370 |
| Corruption, extortion and evasion |
0 |
0 |
2 |
378 |
0 |
2 |
19 |
1,013 |
| Debt, Taxes, and Banks |
1 |
1 |
3 |
37 |
1 |
4 |
8 |
122 |
| Does Federalism Lead to Excessively High Taxes? |
1 |
2 |
6 |
442 |
1 |
2 |
9 |
965 |
| Domestic tax reform and international oligopoly |
0 |
0 |
1 |
46 |
0 |
0 |
1 |
139 |
| Editorial Note |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
36 |
| Editorial note |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
23 |
| Efficiency and the optimal direction of federal-state transfers |
2 |
2 |
2 |
145 |
2 |
3 |
6 |
283 |
| Estimating consumption from expenditure data |
1 |
2 |
2 |
82 |
1 |
2 |
4 |
193 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
342 |
| Exploring Residual Profit Allocation |
0 |
0 |
7 |
16 |
0 |
0 |
14 |
42 |
| Financing and Taxing New Firms under Asymmetric Information |
0 |
0 |
1 |
88 |
2 |
4 |
8 |
209 |
| Fiscal competition and the pattern of public spending |
0 |
1 |
5 |
661 |
1 |
3 |
11 |
1,492 |
| Fiscal implications of climate change |
0 |
0 |
0 |
43 |
0 |
0 |
4 |
176 |
| How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes |
0 |
0 |
0 |
102 |
0 |
0 |
3 |
233 |
| Incentives and Information Exchange in International Taxation |
0 |
1 |
3 |
113 |
0 |
3 |
9 |
421 |
| Indirect Taxes on International Aviation |
0 |
0 |
0 |
84 |
1 |
4 |
28 |
369 |
| Inflation and Non-neutralities in the Taxation of Corporate |
0 |
0 |
0 |
10 |
0 |
1 |
1 |
96 |
| Information Sharing and International Taxation: A Primer |
1 |
2 |
2 |
218 |
1 |
3 |
8 |
613 |
| International Tax Planning under the Destination-Based Cash Flow Tax |
0 |
0 |
5 |
92 |
1 |
2 |
11 |
242 |
| Introduction |
0 |
0 |
0 |
4 |
0 |
1 |
3 |
41 |
| Is the VAT a Money Machine? |
0 |
0 |
5 |
99 |
0 |
1 |
10 |
303 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size |
1 |
3 |
12 |
892 |
3 |
15 |
44 |
2,845 |
| Labor Supply and Targeting in Poverty Alleviation Programs |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
422 |
| Leviathan and Capital Tax Competition in Federations |
0 |
0 |
0 |
190 |
0 |
0 |
3 |
458 |
| Measuring the inefficiences of tax systems |
0 |
0 |
1 |
19 |
0 |
0 |
1 |
58 |
| Needs and Targeting |
0 |
0 |
0 |
66 |
0 |
1 |
2 |
225 |
| Optimal non-linear income taxation for the alleviation of income-poverty |
0 |
0 |
1 |
109 |
0 |
0 |
4 |
284 |
| Optimal tax administration |
1 |
5 |
28 |
215 |
4 |
12 |
85 |
641 |
| Pareto-Efficient International Taxation |
0 |
0 |
0 |
208 |
0 |
1 |
2 |
706 |
| Pareto-improving indirect tax harmonisation |
0 |
0 |
0 |
60 |
0 |
1 |
1 |
179 |
| Pareto-improving minimum corporate taxation |
0 |
1 |
9 |
21 |
0 |
4 |
24 |
48 |
| Peculiar Institutions: A British Perspective on Tax Policy in the United States |
0 |
0 |
0 |
6 |
0 |
1 |
1 |
26 |
| Peculiar institutions: A British perspective on tax policy in the United States |
0 |
0 |
1 |
40 |
0 |
0 |
2 |
597 |
| Planes, ships and taxes: charging for international aviation and maritime emissions |
0 |
0 |
5 |
53 |
0 |
0 |
11 |
213 |
| Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
28 |
| Policy Forum: The Financial Activities Tax |
0 |
1 |
4 |
29 |
0 |
1 |
7 |
71 |
| Political uncertainty and the earmarking of environmental taxes |
0 |
1 |
2 |
144 |
0 |
2 |
6 |
355 |
| Preferential Regimes Can Make Tax Competition Less Harmful |
0 |
3 |
17 |
118 |
4 |
10 |
32 |
259 |
| Product Quality Under Specific and Ad Valorem Taxation |
0 |
0 |
3 |
30 |
0 |
0 |
3 |
64 |
| Product Quality and the Optimal Structure of Commodity Taxes |
0 |
0 |
0 |
38 |
0 |
2 |
2 |
111 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
1 |
4 |
267 |
0 |
3 |
13 |
611 |
| Rethinking the Taxation of the Financial Sector * |
0 |
0 |
1 |
74 |
0 |
1 |
5 |
171 |
| Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
146 |
| Simple Rules for the Optimal Taxation of International Capital Income |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
7 |
| Single-crossing conditions in comparisons of tax progressivity |
0 |
0 |
0 |
40 |
0 |
0 |
1 |
116 |
| Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Targeting, cascading and indirect tax design |
0 |
1 |
4 |
28 |
1 |
3 |
9 |
134 |
| Tax Reform |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
193 |
| Tax Reform and Progressivity |
0 |
0 |
0 |
104 |
0 |
1 |
1 |
352 |
| Tax and the Crisis |
0 |
0 |
0 |
211 |
0 |
0 |
3 |
375 |
| Tax competition and Leviathan |
0 |
1 |
6 |
920 |
0 |
1 |
20 |
1,716 |
| Tax competition in federations and the welfare consequences of decentralization |
0 |
1 |
4 |
135 |
0 |
2 |
7 |
299 |
| Tax principles and tax harmonization under imperfect competition: A cautionary example |
0 |
0 |
0 |
83 |
0 |
0 |
1 |
268 |
| Tax revenue and (or?) trade liberalization |
1 |
2 |
11 |
346 |
5 |
10 |
43 |
1,101 |
| Taxation, Redistribution and Economic Integration |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
46 |
| Taxes, Investment and Q |
0 |
0 |
0 |
23 |
0 |
1 |
2 |
86 |
| Taxing cryptocurrencies |
2 |
4 |
4 |
4 |
2 |
7 |
16 |
17 |
| The 1984 Budget, the Finance Bill and corporate finance: a correction |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
| The Anatomy of the Vat |
2 |
3 |
6 |
68 |
3 |
6 |
17 |
258 |
| The Croatian profit tax: an ACE in practice |
0 |
0 |
0 |
0 |
1 |
1 |
5 |
438 |
| The German Tax Reform of 2000 |
0 |
0 |
1 |
118 |
1 |
1 |
6 |
311 |
| The Russian ‘flat tax’ reform |
0 |
1 |
2 |
162 |
1 |
2 |
6 |
792 |
| The balance between specific and ad valorem taxation |
0 |
0 |
2 |
236 |
0 |
0 |
6 |
917 |
| The comparison between ad valorem and specific taxation under imperfect competition |
2 |
4 |
14 |
572 |
2 |
6 |
23 |
1,222 |
| The comparison between destination and origin principles under imperfect competition |
0 |
0 |
1 |
132 |
0 |
1 |
3 |
339 |
| The optimal threshold for a value-added tax |
0 |
0 |
19 |
818 |
1 |
7 |
48 |
1,802 |
| The value added tax: Its causes and consequences |
6 |
10 |
33 |
1,027 |
15 |
35 |
119 |
3,214 |
| The welfare economics of tax co-ordination in the European Community: a survey |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
400 |
| The “flat tax(es)”: principles and experience |
1 |
1 |
4 |
257 |
2 |
2 |
9 |
624 |
| Thresholds, informality, and partitions of compliance |
1 |
1 |
8 |
153 |
2 |
5 |
28 |
388 |
| VAT Fraud and Evasion: What Do We Know and What Can Be Done? |
0 |
1 |
4 |
96 |
2 |
7 |
26 |
329 |
| VAT attacks! |
0 |
1 |
2 |
154 |
1 |
3 |
9 |
457 |
| VAT, tariffs, and withholding: Border taxes and informality in developing countries |
0 |
1 |
5 |
249 |
1 |
6 |
15 |
730 |
| Varieties of VAT pass through |
7 |
21 |
57 |
224 |
11 |
33 |
115 |
574 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
0 |
3 |
3 |
67 |
0 |
3 |
7 |
196 |
| Viva VIVAT! |
0 |
0 |
0 |
128 |
0 |
0 |
6 |
302 |
| Wealth Maximization and the Cost of Capital: A Comment |
0 |
0 |
0 |
162 |
0 |
0 |
3 |
937 |
| Welfare Effects of Capital Income Tax Reform in a Growing World Economy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
| Welfare analysis and intertemporal substitution |
0 |
0 |
1 |
39 |
0 |
0 |
2 |
87 |
| Welfare effects of commodity tax harmonisation |
0 |
0 |
1 |
72 |
0 |
2 |
6 |
194 |
| What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries |
0 |
0 |
2 |
173 |
0 |
0 |
3 |
772 |
| Zero Expenditures and the Estimation of Engel Curves |
0 |
1 |
2 |
171 |
0 |
1 |
3 |
486 |
| Total Journal Articles |
32 |
89 |
357 |
13,226 |
79 |
257 |
1,077 |
39,456 |
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