| 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 |
1 |
1 |
24 |
0 |
2 |
4 |
112 |
| Balancing act: weighing the factors affecting the taxation of capital income in a small open economy |
0 |
0 |
2 |
24 |
0 |
3 |
13 |
133 |
| Capital Income Taxation in Burundi |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
140 |
| Capital Mobility and Capital Tax Competition |
0 |
1 |
5 |
174 |
5 |
7 |
16 |
504 |
| Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies |
1 |
1 |
3 |
164 |
2 |
3 |
8 |
497 |
| Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes? |
0 |
0 |
0 |
10 |
2 |
2 |
4 |
34 |
| Consumption-based Direct Taxes: A Guided Tour of the Amusement Park |
0 |
0 |
0 |
87 |
1 |
2 |
3 |
394 |
| Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax |
0 |
0 |
0 |
55 |
0 |
0 |
1 |
197 |
| Economic Issues in the Taxation of Capital Gains |
0 |
0 |
0 |
111 |
0 |
0 |
0 |
247 |
| Forum on income transfers and wage subsidies |
0 |
0 |
0 |
6 |
1 |
1 |
1 |
62 |
| Grandfather rules and the theory of optimal tax reform |
0 |
0 |
0 |
43 |
0 |
0 |
2 |
181 |
| Intrajurisdictional capitalization and the incidence of the property tax |
0 |
0 |
0 |
16 |
1 |
1 |
4 |
138 |
| Network Externalities and Indirect Tax Preferences for Electronic Commerce |
0 |
0 |
0 |
69 |
0 |
0 |
4 |
244 |
| On the 'Traditional' and 'New' Views of Dividend Taxation |
1 |
1 |
4 |
34 |
2 |
3 |
11 |
82 |
| Optimal Commodity Taxation of Traditional and Electronic Commerce |
0 |
0 |
0 |
20 |
0 |
2 |
5 |
64 |
| Optimal tax reform in the presence of adjustment costs |
0 |
0 |
0 |
13 |
2 |
6 |
7 |
57 |
| Partial Tax Reform: An Optimal Taxation Perspective |
0 |
0 |
0 |
3 |
1 |
1 |
2 |
60 |
| Pigou, Tiebout, property taxation, and the underprovision of local public goods |
3 |
11 |
31 |
1,360 |
12 |
38 |
96 |
2,935 |
| Policy Watch Forum on the US Tax Reforms |
0 |
0 |
0 |
14 |
1 |
1 |
1 |
89 |
| Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis |
0 |
1 |
1 |
12 |
1 |
2 |
2 |
32 |
| Prospects for Consumption-Based Tax Reform in the United States |
0 |
0 |
0 |
3 |
0 |
0 |
2 |
204 |
| Revisiting the Excise Tax Effects of the Property Tax |
0 |
0 |
1 |
42 |
2 |
3 |
4 |
120 |
| Tax Competition and Tax Coordination in the European Union |
1 |
2 |
6 |
585 |
6 |
9 |
28 |
1,109 |
| Tax competition and the efficiency of “benefit-related” business taxes |
0 |
0 |
0 |
11 |
3 |
5 |
10 |
66 |
| Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes |
0 |
0 |
2 |
602 |
1 |
1 |
4 |
1,725 |
| Taxation, uncertainty and the choice of a consumption tax base |
0 |
0 |
0 |
60 |
0 |
1 |
2 |
140 |
| The Economic Case for Foreign Tax Credits for Cash Flow Taxes |
0 |
0 |
0 |
7 |
1 |
2 |
5 |
39 |
| The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures |
0 |
0 |
0 |
30 |
2 |
3 |
6 |
78 |
| The Property Tax as a Capital Tax: A Room With Three Views |
0 |
0 |
3 |
62 |
2 |
6 |
17 |
189 |
| The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"? |
0 |
1 |
3 |
23 |
0 |
4 |
11 |
66 |
| The incidence of metropolitan property tax base sharing and rate equalization |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
105 |
| The new view of the property tax A reformulation |
0 |
0 |
0 |
146 |
0 |
2 |
10 |
396 |
| Transitional Issues in Moving to a Direct Consumption Tax |
0 |
0 |
0 |
1 |
3 |
3 |
4 |
29 |
| Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform |
0 |
0 |
0 |
146 |
0 |
2 |
5 |
685 |
| 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 |
0 |
1 |
6 |
73 |
| Total Journal Articles |
6 |
19 |
62 |
3,984 |
51 |
116 |
300 |
11,226 |
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