| 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 |
23 |
0 |
1 |
1 |
109 |
| Balancing act: weighing the factors affecting the taxation of capital income in a small open economy |
0 |
1 |
1 |
23 |
0 |
3 |
7 |
124 |
| Capital Income Taxation in Burundi |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
140 |
| Capital Mobility and Capital Tax Competition |
3 |
4 |
8 |
173 |
3 |
5 |
17 |
494 |
| Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies |
1 |
1 |
4 |
163 |
1 |
1 |
10 |
492 |
| Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes? |
0 |
0 |
0 |
10 |
0 |
0 |
1 |
31 |
| Consumption-based Direct Taxes: A Guided Tour of the Amusement Park |
0 |
0 |
0 |
87 |
0 |
0 |
1 |
392 |
| Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax |
0 |
0 |
1 |
55 |
0 |
1 |
2 |
197 |
| Economic Issues in the Taxation of Capital Gains |
0 |
0 |
2 |
111 |
0 |
0 |
2 |
247 |
| Forum on income transfers and wage subsidies |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
61 |
| Grandfather rules and the theory of optimal tax reform |
0 |
0 |
0 |
43 |
0 |
1 |
1 |
180 |
| Intrajurisdictional capitalization and the incidence of the property tax |
0 |
0 |
0 |
16 |
0 |
1 |
2 |
135 |
| Network Externalities and Indirect Tax Preferences for Electronic Commerce |
0 |
0 |
1 |
69 |
0 |
0 |
3 |
242 |
| On the 'Traditional' and 'New' Views of Dividend Taxation |
0 |
1 |
6 |
31 |
2 |
4 |
9 |
75 |
| Optimal Commodity Taxation of Traditional and Electronic Commerce |
0 |
0 |
0 |
20 |
1 |
1 |
5 |
61 |
| Optimal tax reform in the presence of adjustment costs |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
50 |
| Partial Tax Reform: An Optimal Taxation Perspective |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
58 |
| Pigou, Tiebout, property taxation, and the underprovision of local public goods |
2 |
2 |
15 |
1,339 |
6 |
13 |
54 |
2,870 |
| Policy Watch Forum on the US Tax Reforms |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
88 |
| Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
30 |
| Prospects for Consumption-Based Tax Reform in the United States |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
203 |
| Revisiting the Excise Tax Effects of the Property Tax |
0 |
1 |
1 |
42 |
0 |
1 |
1 |
117 |
| Tax Competition and Tax Coordination in the European Union |
1 |
1 |
7 |
583 |
4 |
6 |
18 |
1,094 |
| Tax competition and the efficiency of “benefit-related” business taxes |
0 |
0 |
1 |
11 |
0 |
0 |
3 |
58 |
| Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes |
0 |
0 |
4 |
601 |
0 |
0 |
6 |
1,722 |
| Taxation, uncertainty and the choice of a consumption tax base |
0 |
0 |
0 |
60 |
0 |
0 |
1 |
138 |
| The Economic Case for Foreign Tax Credits for Cash Flow Taxes |
0 |
0 |
0 |
7 |
0 |
1 |
2 |
36 |
| The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures |
0 |
0 |
0 |
30 |
0 |
1 |
3 |
74 |
| The Property Tax as a Capital Tax: A Room With Three Views |
1 |
2 |
3 |
61 |
2 |
5 |
12 |
180 |
| The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"? |
0 |
1 |
3 |
21 |
2 |
4 |
7 |
60 |
| The incidence of metropolitan property tax base sharing and rate equalization |
0 |
0 |
0 |
23 |
0 |
1 |
1 |
105 |
| The new view of the property tax A reformulation |
0 |
0 |
1 |
146 |
1 |
1 |
5 |
389 |
| Transitional Issues in Moving to a Direct Consumption Tax |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
25 |
| Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform |
0 |
0 |
1 |
146 |
0 |
2 |
3 |
682 |
| 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 |
0 |
4 |
1 |
2 |
3 |
69 |
| Total Journal Articles |
8 |
14 |
59 |
3,949 |
24 |
56 |
185 |
11,028 |
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