| 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 |
3 |
14 |
30 |
346 |
| A Global Minimum Wealth Tax: Some Issues of Economics and Implementation |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
| After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change |
0 |
0 |
1 |
219 |
3 |
3 |
13 |
451 |
| Base Erosion, Profit Shifting and Developing Countries |
0 |
0 |
4 |
196 |
8 |
14 |
25 |
529 |
| Border Carbon Adjustments: Rationale, Design and Impact |
1 |
1 |
1 |
47 |
2 |
8 |
18 |
80 |
| Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni |
0 |
0 |
1 |
2 |
1 |
2 |
8 |
11 |
| Certain Effects of Uncertain Taxes |
0 |
0 |
1 |
55 |
2 |
4 |
20 |
129 |
| Certain effects of random taxes |
0 |
0 |
1 |
22 |
2 |
6 |
13 |
47 |
| Climate Policy and the Recovery |
0 |
0 |
0 |
1 |
0 |
1 |
4 |
10 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
73 |
1 |
2 |
13 |
249 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
51 |
1 |
2 |
12 |
200 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
32 |
0 |
1 |
8 |
121 |
| Coordinating Tariff Reduction and Domestic Tax Reform |
0 |
0 |
0 |
108 |
1 |
10 |
30 |
549 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
0 |
0 |
3 |
6 |
9 |
15 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
1 |
5 |
0 |
2 |
12 |
35 |
| Coordinating tariff reduction and domestic tax reform under imperfect competition |
0 |
0 |
0 |
12 |
3 |
6 |
11 |
65 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
0 |
1 |
13 |
1,291 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
3 |
6 |
19 |
1,099 |
| Corruption, extortion and evasion |
0 |
0 |
0 |
23 |
3 |
5 |
11 |
107 |
| Dealing with Increased Risk of Natural Disasters: Challenges and Options |
0 |
0 |
1 |
265 |
3 |
5 |
13 |
686 |
| Debt, Taxes, and Banks |
0 |
0 |
1 |
148 |
5 |
9 |
16 |
367 |
| Domestic Taxes and International Trade: Some Evidence |
0 |
0 |
2 |
319 |
1 |
2 |
10 |
702 |
| Efficiency And The Fiscal Gap In Federal Systems |
0 |
0 |
0 |
43 |
2 |
7 |
18 |
378 |
| Efficiency Aspects of the Value Added Tax |
0 |
2 |
22 |
22 |
5 |
11 |
34 |
34 |
| Efficiency Aspects of the Value Added Tax |
1 |
2 |
27 |
27 |
6 |
14 |
55 |
55 |
| Efficiency and the Fiscal Gap in Federal Systems |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
2 |
| Efficiency and the optimal direction of federal-state transfers |
0 |
0 |
1 |
23 |
1 |
1 |
6 |
507 |
| Estimating VAT Pass Through |
0 |
1 |
3 |
117 |
6 |
11 |
28 |
457 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
5 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
18 |
1 |
1 |
6 |
183 |
| Evasion and time consistency in the taxation of capital income |
0 |
0 |
0 |
2 |
1 |
5 |
14 |
293 |
| Exploring Residual Profit Allocation |
0 |
0 |
1 |
59 |
3 |
5 |
12 |
285 |
| Financing New Investments Under Asymmetric Information: A General Approach |
0 |
1 |
1 |
86 |
2 |
4 |
9 |
312 |
| Financing New Investments under Asymmetric Information: A General Approach |
0 |
0 |
0 |
0 |
1 |
3 |
7 |
8 |
| Financing New Investments under Asymmetric Information: a General Approach |
0 |
1 |
2 |
222 |
1 |
8 |
15 |
543 |
| Fiscal Competition and the Pattern of Public Spending |
2 |
2 |
2 |
198 |
8 |
11 |
17 |
1,544 |
| Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times |
0 |
0 |
1 |
117 |
4 |
6 |
12 |
213 |
| Fiscal competition and the pattern of public spending |
0 |
0 |
0 |
47 |
7 |
36 |
96 |
273 |
| Fiscal implications of climate change |
0 |
0 |
2 |
150 |
5 |
13 |
30 |
372 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
11 |
4 |
5 |
9 |
67 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
2 |
1 |
2 |
2 |
11 |
| Indirect Taxes on International Aviation |
0 |
0 |
1 |
122 |
1 |
2 |
13 |
419 |
| Information Sharing and International Taxation |
0 |
0 |
1 |
14 |
1 |
2 |
7 |
59 |
| Information Sharing and International Taxation |
0 |
0 |
0 |
0 |
3 |
4 |
5 |
10 |
| International Tax Competition and Coordination |
0 |
2 |
9 |
350 |
3 |
18 |
52 |
780 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
2 |
11 |
1 |
3 |
14 |
44 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
3 |
24 |
1 |
3 |
19 |
53 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size |
0 |
0 |
0 |
0 |
5 |
5 |
10 |
10 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size |
0 |
0 |
4 |
106 |
2 |
9 |
27 |
1,095 |
| Market-based instruments for international aviation and shipping as a source of climate finance |
0 |
0 |
2 |
90 |
5 |
7 |
18 |
187 |
| Needs and Targeting |
0 |
0 |
0 |
9 |
1 |
2 |
4 |
410 |
| Needs and Targeting |
0 |
0 |
0 |
1 |
0 |
2 |
5 |
6 |
| OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY |
0 |
0 |
0 |
2 |
1 |
5 |
14 |
41 |
| Only Connect! Aspects of the Tax Systems Approach |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
0 |
1 |
2 |
6 |
6 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
21 |
2 |
5 |
16 |
308 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
10 |
1 |
4 |
10 |
303 |
| Optimal Tax Administration |
1 |
1 |
2 |
160 |
3 |
9 |
23 |
261 |
| Optimal Tax Administration |
0 |
0 |
7 |
152 |
2 |
7 |
30 |
248 |
| Optimal non-linear income taxation for the alleviation of income poverty |
0 |
0 |
0 |
109 |
0 |
1 |
12 |
365 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
0 |
0 |
1 |
3 |
7 |
840 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
0 |
13 |
3 |
3 |
7 |
40 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
731 |
3 |
3 |
8 |
2,857 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
133 |
2 |
3 |
9 |
816 |
| Pareto efficiency, mixed taxation and the provision of public goods |
0 |
0 |
1 |
9 |
2 |
2 |
11 |
426 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
0 |
3 |
40 |
3 |
4 |
37 |
92 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
0 |
0 |
67 |
1 |
1 |
7 |
67 |
| Principles for Pareto Efficient Border Carbon Adjustment |
0 |
0 |
4 |
25 |
1 |
2 |
21 |
54 |
| Progressivity Effects of Structural Income Tax Reforms |
0 |
0 |
0 |
1 |
2 |
3 |
7 |
681 |
| Progressivity effects of structural income tax reforms |
0 |
0 |
1 |
11 |
1 |
2 |
7 |
350 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
0 |
0 |
40 |
2 |
2 |
14 |
528 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
0 |
0 |
0 |
2 |
9 |
29 |
29 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
1 |
1 |
1 |
2 |
10 |
18 |
18 |
| REDISTRIBUTION |
0 |
1 |
1 |
4 |
1 |
4 |
8 |
15 |
| Raising the Consumption Tax in Japan: Why, When, How? |
0 |
0 |
1 |
50 |
1 |
2 |
13 |
162 |
| Redistribution |
0 |
2 |
6 |
400 |
3 |
7 |
26 |
828 |
| Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources |
0 |
0 |
0 |
228 |
0 |
5 |
13 |
402 |
| Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization |
0 |
2 |
4 |
297 |
3 |
6 |
25 |
741 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
0 |
1 |
4 |
5 |
10 |
17 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
0 |
8 |
0 |
2 |
7 |
58 |
| Simple rules for the optimal taxation of international capital income |
0 |
0 |
0 |
6 |
2 |
2 |
12 |
306 |
| Some International Issues in Commodity Taxation |
0 |
0 |
0 |
195 |
1 |
2 |
6 |
593 |
| Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes |
0 |
0 |
0 |
30 |
3 |
4 |
12 |
151 |
| Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes |
0 |
0 |
0 |
4 |
0 |
0 |
2 |
137 |
| Targeting, Cascading, and Indirect Tax Design |
0 |
0 |
2 |
81 |
5 |
5 |
11 |
189 |
| Tax Competition and Leviathan |
0 |
0 |
0 |
20 |
0 |
2 |
9 |
373 |
| Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example |
1 |
1 |
2 |
175 |
3 |
3 |
9 |
792 |
| Tax Revenue and (or?) Trade Liberalization |
1 |
1 |
3 |
285 |
2 |
5 |
22 |
825 |
| Tax competition and Leviathon |
0 |
0 |
0 |
16 |
1 |
5 |
12 |
413 |
| Tax competition and tax coordination: when countries differ in size |
0 |
0 |
2 |
223 |
8 |
14 |
32 |
754 |
| Tax competition in federations and the welfare consequences of decentralization |
0 |
0 |
0 |
91 |
2 |
3 |
8 |
226 |
| Taxation and Development: Again |
0 |
0 |
1 |
140 |
1 |
4 |
19 |
300 |
| Taxation and the environment: an overview of key issues for developing countries |
0 |
0 |
4 |
26 |
0 |
2 |
12 |
32 |
| Taxation, Bank Leverage, and Financial Crises |
0 |
0 |
1 |
126 |
2 |
6 |
17 |
265 |
| Taxing Cryptocurrencies |
0 |
0 |
2 |
25 |
4 |
6 |
24 |
44 |
| Taxing Cryptocurrencies |
0 |
0 |
4 |
56 |
2 |
6 |
24 |
73 |
| Taxing Multinationals: Exploring a New Approach |
0 |
0 |
1 |
7 |
1 |
2 |
10 |
23 |
| The "Flat Tax(es)": Principles and Evidence |
0 |
1 |
3 |
348 |
3 |
6 |
16 |
801 |
| The Anatomy of the VAT |
0 |
0 |
2 |
227 |
4 |
11 |
32 |
454 |
| The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition |
1 |
1 |
1 |
191 |
5 |
7 |
15 |
1,427 |
| The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition |
0 |
1 |
1 |
1 |
3 |
6 |
16 |
18 |
| The Comparison Between Destination and Origin Principles Under Imperfect Competition |
0 |
0 |
0 |
6 |
2 |
3 |
13 |
46 |
| The Russian Flat Tax Reform |
0 |
0 |
0 |
222 |
0 |
9 |
19 |
676 |
| The Tax Cuts and Jobs Act: An Appraisal |
0 |
0 |
1 |
47 |
2 |
3 |
8 |
128 |
| The Taxation and Regulation of Banks |
0 |
0 |
0 |
141 |
0 |
1 |
9 |
241 |
| The Value Added Tax: Its Causes and Consequences |
1 |
1 |
3 |
410 |
7 |
10 |
24 |
1,182 |
| The Value Added Tax: Its Causes and Consequences |
1 |
1 |
3 |
1,728 |
13 |
21 |
48 |
10,665 |
| The Value-Added Tax: Its Causes and Consequences |
0 |
1 |
2 |
599 |
7 |
11 |
24 |
1,400 |
| The comparison between destination and origin principles under imperfect competition |
0 |
0 |
0 |
14 |
1 |
2 |
13 |
240 |
| Theoretical Perspectives On Resource Tax Design |
0 |
0 |
1 |
394 |
3 |
4 |
23 |
767 |
| Theoretical Perspectives on Resource Tax Design |
0 |
0 |
0 |
0 |
1 |
3 |
6 |
7 |
| Threshold, Informality, and Partitions of Compliance |
0 |
2 |
3 |
123 |
2 |
8 |
18 |
249 |
| VAT Attacks! |
0 |
0 |
2 |
452 |
1 |
1 |
9 |
825 |
| VAT Fraud and Evasion: What Do We Know, and What Can be Done? |
1 |
1 |
4 |
773 |
1 |
4 |
23 |
1,703 |
| VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries |
0 |
0 |
1 |
232 |
2 |
3 |
11 |
540 |
| VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems |
0 |
0 |
2 |
181 |
1 |
2 |
5 |
662 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
0 |
0 |
2 |
219 |
0 |
1 |
18 |
599 |
| When is Policy Harmonisation Desirable? |
0 |
0 |
0 |
0 |
3 |
5 |
11 |
482 |
| Total Working Papers |
11 |
31 |
182 |
13,894 |
275 |
616 |
1,858 |
54,868 |
| 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 |
1 |
38 |
3 |
5 |
11 |
180 |
| Bank Taxes, Bailouts and Financial Crises |
0 |
0 |
0 |
31 |
1 |
2 |
5 |
99 |
| Base Erosion, Profit Shifting and Developing Countries |
0 |
3 |
8 |
256 |
4 |
12 |
40 |
704 |
| Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) |
0 |
2 |
2 |
33 |
1 |
4 |
8 |
173 |
| Border carbon adjustments: rationale, design and impact |
0 |
2 |
4 |
8 |
2 |
5 |
15 |
24 |
| CLIMATE POLICY IN CRISIS AND RECOVERY |
0 |
0 |
0 |
1 |
0 |
0 |
10 |
30 |
| Certain effects of random taxes |
0 |
0 |
1 |
27 |
2 |
3 |
11 |
108 |
| Commodity Taxation for Maximum Revenue |
0 |
0 |
1 |
5 |
1 |
1 |
7 |
22 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* |
0 |
0 |
1 |
72 |
1 |
3 |
13 |
244 |
| Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments |
0 |
1 |
1 |
82 |
1 |
5 |
12 |
265 |
| Coordinating tariff reduction and domestic tax reform |
0 |
0 |
4 |
190 |
2 |
5 |
28 |
495 |
| Cornell-ISPE Conference on Public Finance and Development |
0 |
0 |
1 |
28 |
2 |
2 |
6 |
159 |
| Corporation Tax Asymmetries and Optimal Financial Policy |
0 |
0 |
0 |
43 |
3 |
4 |
8 |
315 |
| Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
0 |
1 |
167 |
2 |
4 |
13 |
383 |
| Corruption, extortion and evasion |
0 |
1 |
4 |
382 |
3 |
7 |
26 |
1,039 |
| Debt, Taxes, and Banks |
0 |
1 |
3 |
40 |
4 |
10 |
23 |
145 |
| Does Federalism Lead to Excessively High Taxes? |
0 |
0 |
1 |
443 |
0 |
0 |
17 |
982 |
| Domestic tax reform and international oligopoly |
0 |
0 |
0 |
46 |
0 |
0 |
5 |
144 |
| Editorial Note |
0 |
0 |
0 |
3 |
1 |
1 |
2 |
38 |
| Editorial note |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
24 |
| Efficiency and the optimal direction of federal-state transfers |
0 |
1 |
2 |
147 |
2 |
8 |
26 |
309 |
| Estimating consumption from expenditure data |
0 |
0 |
0 |
82 |
0 |
1 |
6 |
199 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
0 |
1 |
4 |
12 |
354 |
| Exploring Residual Profit Allocation |
0 |
0 |
0 |
16 |
4 |
6 |
15 |
57 |
| Financing and Taxing New Firms under Asymmetric Information |
0 |
0 |
1 |
89 |
4 |
7 |
20 |
229 |
| Fiscal competition and the pattern of public spending |
1 |
4 |
6 |
667 |
3 |
12 |
28 |
1,520 |
| Fiscal implications of climate change |
0 |
0 |
1 |
44 |
4 |
8 |
21 |
197 |
| How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes |
0 |
0 |
1 |
103 |
1 |
1 |
103 |
336 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
2 |
115 |
1 |
3 |
13 |
434 |
| Indirect Taxes on International Aviation |
0 |
0 |
0 |
84 |
1 |
3 |
6 |
375 |
| Inflation and Non-neutralities in the Taxation of Corporate |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
98 |
| Information Sharing and International Taxation: A Primer |
1 |
1 |
1 |
219 |
2 |
4 |
10 |
623 |
| International Tax Planning under the Destination-Based Cash Flow Tax |
0 |
0 |
3 |
95 |
1 |
10 |
27 |
269 |
| Introduction |
0 |
0 |
0 |
4 |
0 |
0 |
2 |
43 |
| Is the VAT a Money Machine? |
0 |
0 |
2 |
101 |
1 |
3 |
17 |
320 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size |
0 |
3 |
13 |
905 |
5 |
17 |
55 |
2,900 |
| Labor Supply and Targeting in Poverty Alleviation Programs |
0 |
0 |
0 |
0 |
3 |
6 |
12 |
434 |
| Leviathan and Capital Tax Competition in Federations |
0 |
1 |
1 |
191 |
0 |
9 |
24 |
482 |
| Measuring the inefficiences of tax systems |
0 |
0 |
0 |
19 |
0 |
0 |
8 |
66 |
| Needs and Targeting |
0 |
0 |
1 |
67 |
1 |
1 |
10 |
235 |
| Only Connect! Aspects of the Tax Systems Approach |
0 |
2 |
3 |
3 |
1 |
3 |
5 |
5 |
| Optimal non-linear income taxation for the alleviation of income-poverty |
0 |
0 |
0 |
109 |
0 |
6 |
14 |
298 |
| Optimal tax administration |
2 |
5 |
22 |
237 |
8 |
27 |
99 |
740 |
| Pareto-Efficient International Taxation |
0 |
0 |
2 |
210 |
1 |
1 |
13 |
719 |
| Pareto-improving indirect tax harmonisation |
0 |
0 |
1 |
61 |
1 |
1 |
5 |
184 |
| Pareto-improving minimum corporate taxation |
0 |
2 |
4 |
25 |
5 |
9 |
21 |
69 |
| Peculiar Institutions: A British Perspective on Tax Policy in the United States |
0 |
0 |
0 |
6 |
1 |
3 |
13 |
39 |
| Peculiar institutions: A British perspective on tax policy in the United States |
0 |
0 |
1 |
41 |
0 |
1 |
8 |
605 |
| Planes, ships and taxes: charging for international aviation and maritime emissions |
0 |
0 |
2 |
55 |
2 |
2 |
9 |
222 |
| Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line |
0 |
0 |
0 |
11 |
7 |
7 |
13 |
41 |
| Policy Forum: The Financial Activities Tax |
0 |
0 |
0 |
29 |
2 |
2 |
8 |
79 |
| Political uncertainty and the earmarking of environmental taxes |
0 |
0 |
1 |
145 |
1 |
5 |
11 |
366 |
| Preferential Regimes Can Make Tax Competition Less Harmful |
0 |
0 |
6 |
124 |
2 |
3 |
21 |
280 |
| Product Quality Under Specific and Ad Valorem Taxation |
0 |
1 |
3 |
33 |
4 |
5 |
9 |
73 |
| Product Quality and the Optimal Structure of Commodity Taxes |
0 |
0 |
0 |
38 |
1 |
2 |
9 |
120 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
1 |
1 |
268 |
4 |
8 |
18 |
629 |
| Rethinking the Taxation of the Financial Sector * |
0 |
0 |
3 |
77 |
1 |
2 |
23 |
194 |
| Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* |
0 |
0 |
1 |
32 |
2 |
4 |
10 |
156 |
| Simple Rules for the Optimal Taxation of International Capital Income |
0 |
0 |
0 |
1 |
0 |
1 |
7 |
14 |
| Single-crossing conditions in comparisons of tax progressivity |
0 |
0 |
0 |
40 |
1 |
1 |
6 |
122 |
| Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes |
0 |
0 |
0 |
0 |
0 |
3 |
8 |
8 |
| Targeting, cascading and indirect tax design |
0 |
0 |
4 |
32 |
2 |
6 |
18 |
152 |
| Tax Reform |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
195 |
| Tax Reform and Progressivity |
0 |
0 |
0 |
104 |
2 |
4 |
12 |
364 |
| Tax and the Crisis |
0 |
0 |
0 |
211 |
2 |
3 |
8 |
383 |
| Tax competition and Leviathan |
2 |
3 |
4 |
924 |
5 |
8 |
28 |
1,744 |
| Tax competition in federations and the welfare consequences of decentralization |
1 |
1 |
3 |
138 |
2 |
3 |
11 |
310 |
| Tax principles and tax harmonization under imperfect competition: A cautionary example |
0 |
0 |
0 |
83 |
3 |
6 |
14 |
282 |
| Tax revenue and (or?) trade liberalization |
0 |
4 |
20 |
366 |
4 |
16 |
94 |
1,195 |
| Taxation, Redistribution and Economic Integration |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
48 |
| Taxes, Investment and Q |
0 |
0 |
1 |
24 |
2 |
3 |
11 |
97 |
| Taxing cryptocurrencies |
1 |
1 |
8 |
12 |
4 |
10 |
33 |
50 |
| The 1984 Budget, the Finance Bill and corporate finance: a correction |
0 |
0 |
0 |
0 |
1 |
2 |
5 |
41 |
| The Anatomy of the Vat |
1 |
3 |
7 |
75 |
4 |
15 |
45 |
303 |
| The Croatian profit tax: an ACE in practice |
0 |
0 |
0 |
0 |
1 |
2 |
13 |
451 |
| The German Tax Reform of 2000 |
0 |
0 |
2 |
120 |
2 |
3 |
12 |
323 |
| The Russian ‘flat tax’ reform |
0 |
0 |
0 |
162 |
2 |
4 |
10 |
802 |
| The balance between specific and ad valorem taxation |
0 |
1 |
3 |
239 |
1 |
5 |
13 |
930 |
| The comparison between ad valorem and specific taxation under imperfect competition |
1 |
5 |
7 |
579 |
8 |
18 |
40 |
1,262 |
| The comparison between destination and origin principles under imperfect competition |
1 |
1 |
2 |
134 |
2 |
3 |
16 |
355 |
| The optimal threshold for a value-added tax |
1 |
6 |
19 |
837 |
4 |
17 |
54 |
1,856 |
| The value added tax: Its causes and consequences |
1 |
7 |
28 |
1,055 |
10 |
34 |
130 |
3,344 |
| The welfare economics of tax co-ordination in the European Community: a survey |
0 |
0 |
0 |
0 |
2 |
5 |
10 |
410 |
| The “flat tax(es)”: principles and experience |
1 |
1 |
2 |
259 |
5 |
5 |
18 |
642 |
| Thresholds, informality, and partitions of compliance |
0 |
2 |
8 |
161 |
6 |
16 |
42 |
430 |
| VAT Fraud and Evasion: What Do We Know and What Can Be Done? |
0 |
0 |
3 |
99 |
3 |
13 |
38 |
367 |
| VAT attacks! |
0 |
0 |
0 |
154 |
5 |
6 |
23 |
480 |
| VAT, tariffs, and withholding: Border taxes and informality in developing countries |
1 |
2 |
4 |
253 |
10 |
12 |
32 |
762 |
| Varieties of VAT pass through |
5 |
19 |
75 |
299 |
22 |
55 |
182 |
756 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
1 |
1 |
2 |
69 |
2 |
4 |
17 |
213 |
| Viva VIVAT! |
0 |
0 |
1 |
129 |
2 |
3 |
12 |
314 |
| Wealth Maximization and the Cost of Capital: A Comment |
0 |
0 |
0 |
162 |
0 |
0 |
5 |
942 |
| Welfare Effects of Capital Income Tax Reform in a Growing World Economy |
0 |
0 |
0 |
0 |
3 |
3 |
5 |
61 |
| Welfare analysis and intertemporal substitution |
0 |
0 |
0 |
39 |
1 |
3 |
9 |
96 |
| Welfare effects of commodity tax harmonisation |
0 |
0 |
0 |
72 |
1 |
3 |
9 |
203 |
| 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 |
0 |
173 |
2 |
4 |
16 |
788 |
| Zero Expenditures and the Estimation of Engel Curves |
0 |
0 |
1 |
172 |
1 |
2 |
14 |
500 |
| Total Journal Articles |
21 |
88 |
321 |
13,547 |
238 |
569 |
2,011 |
41,467 |