To the political economist, the variety of observed forms of taxation presents an interesting research challenge and raises a number of important questions. Can the seemingly confusing array of data be classified in a meaningful way? Is it possible to explain both differences and similarities in...

There has been surprisingly little empirical work explaining why countries choose different bundles of taxes. Early research by Musgrave and Hinrichs focused on the amorphous distinction between direct and indirect taxes. More recent research has examined the use of trade taxes and inflation,...

Acknowledging the differential ability of individuals to privately mitigate the consequences of pollution is essential for an understanding of demands for regulation of the environment and of trade in dirty goods, and for analysis of the implications of these demands for equilibrium policy...