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 |
0 |
2 |
108 |
Balancing act: weighing the factors affecting the taxation of capital income in a small open economy |
0 |
0 |
0 |
22 |
0 |
0 |
3 |
117 |
Capital Income Taxation in Burundi |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
139 |
Capital Mobility and Capital Tax Competition |
2 |
3 |
12 |
168 |
3 |
7 |
28 |
484 |
Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies |
1 |
1 |
1 |
160 |
1 |
1 |
1 |
483 |
Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes? |
0 |
0 |
1 |
10 |
0 |
0 |
3 |
30 |
Consumption-based Direct Taxes: A Guided Tour of the Amusement Park |
0 |
0 |
1 |
87 |
0 |
0 |
3 |
391 |
Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax |
0 |
1 |
1 |
55 |
0 |
1 |
1 |
196 |
Economic Issues in the Taxation of Capital Gains |
0 |
1 |
1 |
110 |
0 |
1 |
1 |
246 |
Forum on income transfers and wage subsidies |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
60 |
Grandfather rules and the theory of optimal tax reform |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
179 |
Intrajurisdictional capitalization and the incidence of the property tax |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
133 |
Network Externalities and Indirect Tax Preferences for Electronic Commerce |
0 |
0 |
0 |
68 |
0 |
0 |
1 |
239 |
On the 'Traditional' and 'New' Views of Dividend Taxation |
0 |
0 |
4 |
25 |
0 |
0 |
8 |
66 |
Optimal Commodity Taxation of Traditional and Electronic Commerce |
0 |
0 |
0 |
20 |
1 |
1 |
2 |
57 |
Optimal tax reform in the presence of adjustment costs |
0 |
0 |
0 |
13 |
1 |
1 |
2 |
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 |
1 |
3 |
12 |
1,327 |
4 |
13 |
48 |
2,829 |
Policy Watch Forum on the US Tax Reforms |
0 |
0 |
1 |
14 |
0 |
0 |
1 |
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 |
0 |
202 |
Revisiting the Excise Tax Effects of the Property Tax |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
116 |
Tax Competition and Tax Coordination in the European Union |
1 |
2 |
8 |
578 |
1 |
2 |
24 |
1,078 |
Tax competition and the efficiency of “benefit-related” business taxes |
0 |
0 |
0 |
10 |
0 |
0 |
1 |
55 |
Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes |
1 |
2 |
5 |
599 |
2 |
3 |
15 |
1,719 |
Taxation, uncertainty and the choice of a consumption tax base |
0 |
0 |
1 |
60 |
0 |
0 |
1 |
137 |
The Economic Case for Foreign Tax Credits for Cash Flow Taxes |
0 |
0 |
0 |
7 |
0 |
0 |
2 |
34 |
The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures |
0 |
0 |
2 |
30 |
0 |
1 |
5 |
72 |
The Property Tax as a Capital Tax: A Room With Three Views |
1 |
1 |
3 |
59 |
2 |
2 |
8 |
170 |
The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"? |
1 |
2 |
3 |
20 |
1 |
2 |
5 |
55 |
The incidence of metropolitan property tax base sharing and rate equalization |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
104 |
The new view of the property tax A reformulation |
0 |
1 |
4 |
146 |
0 |
2 |
10 |
386 |
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 |
1 |
1 |
1 |
146 |
1 |
1 |
2 |
680 |
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 |
0 |
3 |
66 |
Total Journal Articles |
9 |
18 |
61 |
3,908 |
17 |
39 |
183 |
10,882 |