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On the undesirability of commodity taxation even when income taxation is not optimal

Kaplow, Louis - In: Journal of public economics 90 (2006) 6/7, pp. 1235-1250

Persistent link: https://www.econbiz.de/10003326513

Commodity tax competition and industry location under the destination and the origin principle

Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - In: Regional science & urban economics 39 (2009) 4, pp. 422-433

Persistent link: https://www.econbiz.de/10003871322

Commodity tax competition and industry location under the destination- and the origin-principle

Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007

Persistent link: https://www.econbiz.de/10003469295

Value added tax and excises

Crawford, Ian; Keen, Michael; Smith, Stephen - In: Dimensions of tax design : the Mirrlees review, (pp. 275-422). 2010

Persistent link: https://www.econbiz.de/10003997298

Second-best optimal taxation of oil and capital in a small open economy

Petrucci, Alberto R. - 2010

This paper analyzes the efficient taxation of oil and capital income in an oil-dependent infinite-lived economy facing perfect capital mobility. Two cases are examined: one with product market imperfections and free tax choice, one with perfect competition and tax restrictions. The optimal tax...