| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A hybrid consumption-based direct tax proposed for Bolivia |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
87 |
| Balancing act: weighing the factors affecting the taxation of capital income in a small open economy |
1 |
2 |
3 |
11 |
2 |
7 |
19 |
57 |
| Capital Income Taxation in Burundi |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
132 |
| Capital Mobility and Capital Tax Competition |
2 |
5 |
30 |
111 |
4 |
13 |
75 |
268 |
| Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies |
0 |
0 |
0 |
154 |
0 |
0 |
3 |
442 |
| Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes? |
0 |
0 |
2 |
7 |
0 |
1 |
7 |
15 |
| Consumption-based Direct Taxes: A Guided Tour of the Amusement Park |
0 |
0 |
0 |
83 |
0 |
2 |
3 |
367 |
| Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax |
0 |
0 |
0 |
52 |
0 |
0 |
2 |
182 |
| Economic Issues in the Taxation of Capital Gains |
0 |
0 |
3 |
108 |
0 |
0 |
4 |
236 |
| Forum on income transfers and wage subsidies |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
54 |
| Grandfather rules and the theory of optimal tax reform |
0 |
0 |
0 |
41 |
0 |
0 |
1 |
166 |
| Intrajurisdictional capitalization and the incidence of the property tax |
1 |
1 |
4 |
14 |
1 |
6 |
20 |
100 |
| Network Externalities and Indirect Tax Preferences for Electronic Commerce |
0 |
0 |
2 |
66 |
0 |
1 |
4 |
227 |
| On the 'Traditional' and 'New' Views of Dividend Taxation |
0 |
2 |
14 |
17 |
1 |
5 |
28 |
35 |
| Optimal Commodity Taxation of Traditional and Electronic Commerce |
1 |
2 |
2 |
11 |
1 |
3 |
3 |
23 |
| Optimal tax reform in the presence of adjustment costs |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
33 |
| Partial Tax Reform: An Optimal Taxation Perspective |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
49 |
| Pigou, Tiebout, property taxation, and the underprovision of local public goods |
6 |
14 |
35 |
1,150 |
18 |
43 |
109 |
2,285 |
| Policy Watch Forum on the US Tax Reforms |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
75 |
| Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis |
0 |
0 |
1 |
9 |
0 |
0 |
1 |
19 |
| Prospects for Consumption-Based Tax Reform in the United States |
0 |
0 |
0 |
0 |
0 |
4 |
5 |
189 |
| Revisiting the Excise Tax Effects of the Property Tax |
0 |
0 |
1 |
34 |
0 |
0 |
5 |
99 |
| Tax Competition and Tax Coordination in the European Union |
0 |
2 |
6 |
516 |
2 |
6 |
21 |
957 |
| Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes |
0 |
2 |
13 |
541 |
0 |
6 |
27 |
1,583 |
| Taxation, uncertainty and the choice of a consumption tax base |
0 |
1 |
1 |
59 |
0 |
1 |
1 |
122 |
| The Economic Case for Foreign Tax Credits for Cash Flow Taxes |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
6 |
| The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures |
0 |
0 |
3 |
18 |
0 |
1 |
10 |
46 |
| The Property Tax as a Capital Tax: A Room With Three Views |
0 |
2 |
10 |
20 |
0 |
9 |
26 |
46 |
| The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"? |
0 |
0 |
3 |
6 |
3 |
4 |
10 |
19 |
| The incidence of metropolitan property tax base sharing and rate equalization |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
98 |
| The new view of the property tax A reformulation |
0 |
1 |
4 |
140 |
0 |
3 |
13 |
355 |
| Transitional Issues in Moving to a Direct Consumption Tax |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
3 |
| Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform |
0 |
0 |
1 |
145 |
1 |
2 |
4 |
663 |
| US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes |
0 |
0 |
1 |
3 |
2 |
2 |
8 |
30 |
| Total Journal Articles |
11 |
34 |
139 |
3,394 |
36 |
120 |
412 |
9,068 |
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