| 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 |
4 |
8 |
320 |
| After Paris: Fiscal, Macroeconomic and Financial Implications of Global Climate Change |
0 |
0 |
1 |
219 |
0 |
0 |
4 |
441 |
| Base Erosion, Profit Shifting and Developing Countries |
1 |
1 |
5 |
196 |
1 |
3 |
16 |
511 |
| Border Carbon Adjustments: Rationale, Design and Impact |
0 |
0 |
2 |
46 |
1 |
1 |
6 |
65 |
| Carbon Taxation / La fiscalidad del carbono / La fiscalitat del carboni |
0 |
0 |
2 |
2 |
0 |
1 |
5 |
6 |
| Certain Effects of Uncertain Taxes |
0 |
0 |
2 |
55 |
0 |
2 |
10 |
117 |
| Certain effects of random taxes |
0 |
0 |
2 |
22 |
1 |
2 |
5 |
38 |
| 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 |
51 |
2 |
2 |
4 |
190 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
73 |
1 |
1 |
3 |
238 |
| Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments |
0 |
0 |
0 |
32 |
1 |
1 |
4 |
116 |
| Coordinating Tariff Reduction and Domestic Tax Reform |
0 |
0 |
0 |
108 |
0 |
0 |
1 |
519 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition |
0 |
0 |
1 |
5 |
4 |
4 |
6 |
29 |
| Coordinating tariff reduction and domestic tax reform under imperfect competition |
0 |
0 |
0 |
12 |
1 |
1 |
1 |
55 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
1 |
2 |
7 |
1,086 |
| Corruption, Extortion and Evasion |
0 |
0 |
0 |
2 |
5 |
5 |
13 |
1,287 |
| Corruption, extortion and evasion |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
97 |
| Dealing with Increased Risk of Natural Disasters: Challenges and Options |
0 |
0 |
1 |
265 |
0 |
2 |
5 |
677 |
| Debt, Taxes, and Banks |
0 |
0 |
1 |
148 |
0 |
1 |
3 |
354 |
| Domestic Taxes and International Trade: Some Evidence |
1 |
1 |
5 |
319 |
3 |
3 |
8 |
696 |
| Efficiency And The Fiscal Gap In Federal Systems |
0 |
0 |
1 |
43 |
0 |
2 |
3 |
362 |
| Efficiency and the optimal direction of federal-state transfers |
0 |
0 |
3 |
23 |
0 |
1 |
6 |
503 |
| Estimating VAT Pass Through |
1 |
1 |
4 |
116 |
3 |
5 |
13 |
437 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
177 |
| Evasion and time consistency in the taxation of capital income |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
281 |
| Exploring Residual Profit Allocation |
0 |
0 |
2 |
59 |
0 |
1 |
4 |
275 |
| Financing New Investments Under Asymmetric Information: A General Approach |
0 |
0 |
0 |
85 |
3 |
3 |
5 |
307 |
| Financing New Investments under Asymmetric Information: a General Approach |
0 |
0 |
1 |
221 |
1 |
1 |
3 |
530 |
| Fiscal Competition and the Pattern of Public Spending |
0 |
0 |
0 |
196 |
2 |
2 |
5 |
1,530 |
| Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times |
0 |
0 |
3 |
117 |
2 |
2 |
6 |
204 |
| Fiscal competition and the pattern of public spending |
0 |
0 |
0 |
47 |
1 |
1 |
4 |
180 |
| Fiscal implications of climate change |
0 |
1 |
2 |
150 |
2 |
4 |
11 |
350 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
11 |
1 |
1 |
1 |
59 |
| Incentives and Information Exchange in International Taxation |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
9 |
| Indirect Taxes on International Aviation |
0 |
0 |
2 |
122 |
3 |
3 |
7 |
411 |
| Information Sharing and International Taxation |
0 |
0 |
1 |
14 |
1 |
1 |
2 |
54 |
| Information Sharing and International Taxation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
| International Tax Competition and Coordination |
2 |
4 |
11 |
348 |
4 |
12 |
34 |
750 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
4 |
24 |
2 |
7 |
16 |
45 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
4 |
10 |
1 |
4 |
12 |
37 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size |
0 |
0 |
6 |
106 |
4 |
5 |
16 |
1,080 |
| Market-based instruments for international aviation and shipping as a source of climate finance |
1 |
1 |
2 |
90 |
2 |
5 |
9 |
177 |
| Needs and Targeting |
0 |
0 |
0 |
9 |
1 |
1 |
6 |
408 |
| OPTIMAL NON-LINEAR INCOME TAXATION FOR THE ALLEVIATION OF INCOME POVERTY |
0 |
0 |
0 |
2 |
3 |
4 |
4 |
31 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
21 |
4 |
4 |
4 |
296 |
| Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty |
0 |
0 |
0 |
10 |
1 |
2 |
2 |
295 |
| Optimal Tax Administration |
0 |
1 |
7 |
149 |
1 |
7 |
18 |
229 |
| Optimal Tax Administration |
0 |
0 |
0 |
158 |
2 |
5 |
7 |
244 |
| Optimal non-linear income taxation for the alleviation of income poverty |
0 |
0 |
0 |
109 |
1 |
2 |
4 |
357 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
834 |
| POVERTY, INCENTIVES AND LINEAR INCOME TAXATION |
0 |
0 |
1 |
13 |
0 |
1 |
3 |
35 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
133 |
1 |
2 |
3 |
809 |
| Pareto Efficiency in International Taxation |
0 |
0 |
0 |
731 |
3 |
4 |
5 |
2,854 |
| Pareto efficiency, mixed taxation and the provision of public goods |
0 |
0 |
1 |
9 |
2 |
3 |
9 |
421 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
0 |
0 |
67 |
0 |
1 |
5 |
61 |
| Pareto-Improving Minimum Corporate Taxation |
0 |
2 |
4 |
39 |
2 |
7 |
11 |
63 |
| Principles for Pareto Efficient Border Carbon Adjustment |
0 |
0 |
5 |
22 |
1 |
4 |
13 |
40 |
| Progressivity Effects of Structural Income Tax Reforms |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
674 |
| Progressivity effects of structural income tax reforms |
0 |
0 |
1 |
11 |
1 |
1 |
3 |
345 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
0 |
0 |
40 |
2 |
5 |
7 |
520 |
| Raising the Consumption Tax in Japan: Why, When, How? |
0 |
0 |
2 |
50 |
0 |
0 |
6 |
153 |
| Redistribution |
0 |
2 |
6 |
398 |
3 |
7 |
15 |
814 |
| Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources |
0 |
0 |
2 |
228 |
2 |
2 |
9 |
392 |
| Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization |
0 |
0 |
2 |
295 |
3 |
10 |
15 |
728 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
8 |
| Revenue Sharing and Information Exchange under Non-Discriminatory Taxation |
0 |
0 |
0 |
8 |
2 |
2 |
3 |
54 |
| Simple rules for the optimal taxation of international capital income |
0 |
0 |
0 |
6 |
1 |
2 |
2 |
296 |
| Some International Issues in Commodity Taxation |
0 |
0 |
0 |
195 |
2 |
2 |
4 |
589 |
| Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes |
0 |
0 |
0 |
30 |
0 |
2 |
3 |
142 |
| Tagging and taxing: the optimal use of categorical and income information in designing tax/transfer schemes |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
136 |
| Targeting, Cascading, and Indirect Tax Design |
0 |
0 |
1 |
80 |
0 |
1 |
4 |
181 |
| Tax Competition and Leviathan |
0 |
0 |
1 |
20 |
5 |
5 |
6 |
369 |
| Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example |
0 |
0 |
2 |
174 |
0 |
1 |
4 |
785 |
| Tax Revenue and (or?) Trade Liberalization |
0 |
0 |
3 |
284 |
1 |
2 |
14 |
813 |
| Tax competition and Leviathon |
0 |
0 |
0 |
16 |
3 |
3 |
5 |
406 |
| Tax competition and tax coordination: when countries differ in size |
0 |
0 |
5 |
223 |
0 |
1 |
18 |
729 |
| Tax competition in federations and the welfare consequences of decentralization |
0 |
0 |
2 |
91 |
0 |
4 |
7 |
222 |
| Taxation and Development: Again |
0 |
0 |
0 |
139 |
4 |
4 |
12 |
288 |
| Taxation and the environment: an overview of key issues for developing countries |
1 |
2 |
6 |
26 |
2 |
3 |
10 |
27 |
| Taxation, Bank Leverage, and Financial Crises |
1 |
1 |
1 |
126 |
1 |
1 |
5 |
253 |
| Taxing Cryptocurrencies |
0 |
0 |
3 |
25 |
3 |
4 |
14 |
31 |
| Taxing Cryptocurrencies |
0 |
0 |
6 |
56 |
4 |
6 |
18 |
61 |
| The "Flat Tax(es)": Principles and Evidence |
0 |
0 |
7 |
347 |
1 |
3 |
20 |
791 |
| The Anatomy of the VAT |
0 |
1 |
2 |
227 |
5 |
11 |
16 |
436 |
| The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition |
0 |
0 |
2 |
190 |
1 |
2 |
5 |
1,414 |
| The Comparison Between Destination and Origin Principles Under Imperfect Competition |
0 |
0 |
0 |
6 |
1 |
3 |
6 |
36 |
| The Russian Flat Tax Reform |
0 |
0 |
1 |
222 |
2 |
4 |
8 |
662 |
| The Tax Cuts and Jobs Act: An Appraisal |
0 |
0 |
2 |
47 |
0 |
0 |
6 |
122 |
| The Taxation and Regulation of Banks |
0 |
0 |
0 |
141 |
3 |
3 |
4 |
236 |
| The Value Added Tax: Its Causes and Consequences |
1 |
1 |
5 |
1,727 |
4 |
9 |
24 |
10,632 |
| The Value Added Tax: Its Causes and Consequences |
1 |
2 |
5 |
409 |
2 |
7 |
16 |
1,166 |
| The Value-Added Tax: Its Causes and Consequences |
0 |
1 |
2 |
598 |
5 |
7 |
13 |
1,384 |
| The comparison between destination and origin principles under imperfect competition |
0 |
0 |
0 |
14 |
1 |
2 |
3 |
229 |
| Theoretical Perspectives On Resource Tax Design |
1 |
1 |
4 |
394 |
5 |
8 |
12 |
752 |
| Threshold, Informality, and Partitions of Compliance |
1 |
1 |
1 |
121 |
1 |
2 |
5 |
235 |
| VAT Attacks! |
0 |
1 |
2 |
452 |
0 |
1 |
2 |
818 |
| VAT Fraud and Evasion: What Do We Know, and What Can be Done? |
1 |
1 |
4 |
772 |
3 |
6 |
15 |
1,693 |
| VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries |
0 |
0 |
1 |
232 |
0 |
0 |
3 |
532 |
| VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems |
0 |
0 |
1 |
180 |
0 |
0 |
2 |
658 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
0 |
0 |
2 |
219 |
6 |
6 |
9 |
590 |
| When is Policy Harmonisation Desirable? |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
473 |
| Total Working Papers |
13 |
28 |
170 |
13,796 |
158 |
288 |
726 |
53,471 |
| 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 |
1 |
1 |
38 |
1 |
2 |
3 |
171 |
| Bank Taxes, Bailouts and Financial Crises |
0 |
0 |
1 |
31 |
0 |
0 |
2 |
95 |
| Base Erosion, Profit Shifting and Developing Countries |
2 |
5 |
8 |
253 |
7 |
13 |
24 |
681 |
| Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) |
0 |
0 |
2 |
31 |
1 |
1 |
3 |
166 |
| Border carbon adjustments: rationale, design and impact |
0 |
1 |
3 |
6 |
1 |
3 |
6 |
14 |
| CLIMATE POLICY IN CRISIS AND RECOVERY |
0 |
0 |
0 |
1 |
1 |
1 |
4 |
23 |
| Certain effects of random taxes |
0 |
0 |
1 |
26 |
0 |
1 |
6 |
101 |
| Commodity Taxation for Maximum Revenue |
0 |
1 |
1 |
5 |
0 |
2 |
4 |
18 |
| Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition* |
0 |
1 |
3 |
72 |
0 |
3 |
9 |
235 |
| Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments |
0 |
0 |
0 |
81 |
2 |
3 |
13 |
258 |
| Coordinating tariff reduction and domestic tax reform |
1 |
2 |
4 |
190 |
3 |
10 |
18 |
483 |
| Cornell-ISPE Conference on Public Finance and Development |
1 |
1 |
1 |
28 |
2 |
2 |
3 |
156 |
| Corporation Tax Asymmetries and Optimal Financial Policy |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
308 |
| Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
1 |
1 |
167 |
1 |
2 |
3 |
373 |
| Corruption, extortion and evasion |
0 |
0 |
4 |
380 |
6 |
6 |
19 |
1,027 |
| Debt, Taxes, and Banks |
1 |
1 |
3 |
39 |
2 |
4 |
15 |
132 |
| Does Federalism Lead to Excessively High Taxes? |
0 |
0 |
3 |
443 |
2 |
5 |
12 |
973 |
| Domestic tax reform and international oligopoly |
0 |
0 |
1 |
46 |
0 |
2 |
3 |
141 |
| Editorial Note |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
36 |
| Editorial note |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
23 |
| Efficiency and the optimal direction of federal-state transfers |
0 |
0 |
3 |
146 |
4 |
7 |
15 |
295 |
| Estimating consumption from expenditure data |
0 |
0 |
2 |
82 |
0 |
2 |
4 |
195 |
| Evasion and Time Consistency in the Taxation of Capital Income |
0 |
0 |
0 |
0 |
1 |
2 |
7 |
346 |
| Exploring Residual Profit Allocation |
0 |
0 |
0 |
16 |
1 |
4 |
7 |
47 |
| Financing and Taxing New Firms under Asymmetric Information |
0 |
0 |
2 |
89 |
3 |
3 |
14 |
216 |
| Fiscal competition and the pattern of public spending |
0 |
1 |
4 |
662 |
3 |
7 |
16 |
1,502 |
| Fiscal implications of climate change |
0 |
0 |
1 |
44 |
1 |
2 |
10 |
184 |
| How should commodities be taxed?: Market structure, product heterogeneity and the optimal structure of commodity taxes |
0 |
1 |
1 |
103 |
2 |
3 |
4 |
237 |
| Incentives and Information Exchange in International Taxation |
0 |
1 |
2 |
114 |
2 |
3 |
8 |
424 |
| Indirect Taxes on International Aviation |
0 |
0 |
0 |
84 |
0 |
1 |
5 |
370 |
| Inflation and Non-neutralities in the Taxation of Corporate |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
97 |
| Information Sharing and International Taxation: A Primer |
0 |
0 |
2 |
218 |
1 |
4 |
9 |
617 |
| International Tax Planning under the Destination-Based Cash Flow Tax |
0 |
0 |
2 |
94 |
2 |
3 |
9 |
249 |
| Introduction |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
41 |
| Is the VAT a Money Machine? |
0 |
1 |
4 |
101 |
4 |
7 |
13 |
313 |
| Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size |
1 |
2 |
14 |
902 |
6 |
8 |
48 |
2,873 |
| Labor Supply and Targeting in Poverty Alleviation Programs |
0 |
0 |
0 |
0 |
1 |
2 |
5 |
425 |
| Leviathan and Capital Tax Competition in Federations |
0 |
0 |
0 |
190 |
1 |
3 |
4 |
462 |
| Measuring the inefficiences of tax systems |
0 |
0 |
0 |
19 |
0 |
0 |
3 |
61 |
| Needs and Targeting |
0 |
0 |
1 |
67 |
0 |
0 |
2 |
226 |
| Optimal non-linear income taxation for the alleviation of income-poverty |
0 |
0 |
0 |
109 |
1 |
1 |
2 |
286 |
| Optimal tax administration |
0 |
11 |
24 |
230 |
5 |
33 |
83 |
696 |
| Pareto-Efficient International Taxation |
0 |
0 |
1 |
209 |
0 |
1 |
7 |
712 |
| Pareto-improving indirect tax harmonisation |
0 |
1 |
1 |
61 |
0 |
1 |
2 |
180 |
| Pareto-improving minimum corporate taxation |
0 |
1 |
3 |
23 |
3 |
5 |
11 |
55 |
| Peculiar Institutions: A British Perspective on Tax Policy in the United States |
0 |
0 |
0 |
6 |
1 |
1 |
2 |
27 |
| Peculiar institutions: A British perspective on tax policy in the United States |
0 |
1 |
1 |
41 |
1 |
2 |
4 |
601 |
| Planes, ships and taxes: charging for international aviation and maritime emissions |
0 |
0 |
1 |
53 |
1 |
1 |
4 |
215 |
| Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line |
0 |
0 |
0 |
11 |
2 |
2 |
4 |
32 |
| Policy Forum: The Financial Activities Tax |
0 |
0 |
3 |
29 |
4 |
4 |
9 |
76 |
| Political uncertainty and the earmarking of environmental taxes |
0 |
0 |
2 |
144 |
2 |
2 |
6 |
358 |
| Preferential Regimes Can Make Tax Competition Less Harmful |
0 |
0 |
14 |
124 |
1 |
4 |
32 |
273 |
| Product Quality Under Specific and Ad Valorem Taxation |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
64 |
| Product Quality and the Optimal Structure of Commodity Taxes |
0 |
0 |
0 |
38 |
1 |
1 |
4 |
113 |
| Public Goods, Self-Selection and Optimal Income Taxation |
0 |
0 |
1 |
267 |
0 |
0 |
5 |
611 |
| Rethinking the Taxation of the Financial Sector * |
0 |
0 |
3 |
77 |
6 |
10 |
16 |
185 |
| Revenue Sharing and Information Exchange under Non‐discriminatory Taxation* |
0 |
0 |
1 |
32 |
4 |
4 |
6 |
152 |
| Simple Rules for the Optimal Taxation of International Capital Income |
0 |
0 |
0 |
1 |
3 |
3 |
3 |
10 |
| Single-crossing conditions in comparisons of tax progressivity |
0 |
0 |
0 |
40 |
4 |
4 |
5 |
121 |
| Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
| Targeting, cascading and indirect tax design |
0 |
1 |
6 |
32 |
0 |
1 |
8 |
138 |
| Tax Reform |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
194 |
| Tax Reform and Progressivity |
0 |
0 |
0 |
104 |
0 |
0 |
2 |
353 |
| Tax and the Crisis |
0 |
0 |
0 |
211 |
2 |
2 |
3 |
378 |
| Tax competition and Leviathan |
0 |
0 |
2 |
920 |
3 |
5 |
14 |
1,725 |
| Tax competition in federations and the welfare consequences of decentralization |
1 |
1 |
3 |
137 |
2 |
4 |
7 |
304 |
| Tax principles and tax harmonization under imperfect competition: A cautionary example |
0 |
0 |
0 |
83 |
2 |
3 |
5 |
273 |
| Tax revenue and (or?) trade liberalization |
2 |
6 |
16 |
358 |
7 |
23 |
73 |
1,158 |
| Taxation, Redistribution and Economic Integration |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
46 |
| Taxes, Investment and Q |
0 |
0 |
0 |
23 |
0 |
0 |
5 |
89 |
| Taxing cryptocurrencies |
0 |
1 |
9 |
9 |
4 |
7 |
20 |
30 |
| The 1984 Budget, the Finance Bill and corporate finance: a correction |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
38 |
| The Anatomy of the Vat |
0 |
1 |
6 |
71 |
6 |
12 |
26 |
277 |
| The Croatian profit tax: an ACE in practice |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
443 |
| The German Tax Reform of 2000 |
0 |
1 |
3 |
120 |
1 |
3 |
7 |
316 |
| The Russian ‘flat tax’ reform |
0 |
0 |
2 |
162 |
0 |
2 |
5 |
794 |
| The balance between specific and ad valorem taxation |
0 |
0 |
1 |
237 |
0 |
0 |
1 |
918 |
| The comparison between ad valorem and specific taxation under imperfect competition |
0 |
0 |
6 |
573 |
5 |
8 |
19 |
1,234 |
| The comparison between destination and origin principles under imperfect competition |
0 |
0 |
1 |
133 |
1 |
2 |
5 |
343 |
| The optimal threshold for a value-added tax |
2 |
2 |
14 |
828 |
5 |
8 |
39 |
1,825 |
| The value added tax: Its causes and consequences |
4 |
7 |
35 |
1,044 |
15 |
47 |
139 |
3,294 |
| The welfare economics of tax co-ordination in the European Community: a survey |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
402 |
| The “flat tax(es)”: principles and experience |
0 |
0 |
2 |
258 |
0 |
2 |
12 |
631 |
| Thresholds, informality, and partitions of compliance |
0 |
0 |
9 |
159 |
4 |
8 |
27 |
405 |
| VAT Fraud and Evasion: What Do We Know and What Can Be Done? |
0 |
0 |
3 |
96 |
3 |
12 |
31 |
344 |
| VAT attacks! |
0 |
0 |
1 |
154 |
4 |
9 |
14 |
467 |
| VAT, tariffs, and withholding: Border taxes and informality in developing countries |
1 |
1 |
3 |
251 |
6 |
9 |
20 |
743 |
| Varieties of VAT pass through |
6 |
26 |
74 |
271 |
17 |
48 |
135 |
663 |
| Vertical Tax Externalities in the Theory of Fiscal Federalism |
1 |
1 |
4 |
68 |
1 |
4 |
9 |
200 |
| Viva VIVAT! |
0 |
0 |
1 |
129 |
0 |
3 |
7 |
308 |
| Wealth Maximization and the Cost of Capital: A Comment |
0 |
0 |
0 |
162 |
0 |
3 |
5 |
942 |
| Welfare Effects of Capital Income Tax Reform in a Growing World Economy |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
57 |
| Welfare analysis and intertemporal substitution |
0 |
0 |
0 |
39 |
0 |
0 |
0 |
87 |
| Welfare effects of commodity tax harmonisation |
0 |
0 |
1 |
72 |
3 |
3 |
7 |
197 |
| 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 |
1 |
173 |
3 |
5 |
10 |
781 |
| Zero Expenditures and the Estimation of Engel Curves |
0 |
0 |
2 |
172 |
2 |
3 |
6 |
491 |
| Total Journal Articles |
23 |
82 |
335 |
13,415 |
198 |
439 |
1,213 |
40,250 |