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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - In: National tax journal 74 (2021) 1, pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
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What is an "optimal" tax system?
Alm, James - In: National tax journal 49 (1996) 1, pp. 117-133
Persistent link: https://www.econbiz.de/10001197763
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Aunified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - In: National tax journal 73 (2020) 2, pp. 429-472
Persistent link: https://www.econbiz.de/10012517986
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Higher taxes at the top? : the role of tax avoidance
Uribe-Terán, Carlos - In: Journal of economic dynamics & control 129 (2021), pp. 1-27
Persistent link: https://www.econbiz.de/10013205473
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Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax
Alm, James - In: National tax journal 71 (2018) 2, pp. 379-398
Persistent link: https://www.econbiz.de/10011905675
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Income taxes and compliance costs : how are they related?
Marcuss, Rosemary D.; Contos, George; Guyton, John; … - In: National tax journal 66 (2013) 4, pp. 833-853
Persistent link: https://www.econbiz.de/10010256964
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The influence of ethical attitudes on taxpayer compliance
Reckers, Philip M. J. - In: National tax journal 47 (1994) 4, pp. 825-836
Persistent link: https://www.econbiz.de/10001177316
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The optimal supply of public goods and the distortionary cost of taxation
Kaplow, Louis - In: National tax journal 49 (1996) 4, pp. 513-533
Persistent link: https://www.econbiz.de/10001214112
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The optimal supply of public goods and the distortionary cost of taxation : comment
Browning, Edgar K. - In: National tax journal 51 (1998) 1, pp. 103-116
Persistent link: https://www.econbiz.de/10001238769
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Tax minimization by french cohabiting couples
Bargain, Olivier; Echevin, Damien; Etienne, Audrey; … - In: National tax journal 75 (2022) 2, pp. 265-296
Persistent link: https://www.econbiz.de/10013329575