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-Taking: Theory and Evidence for the U.S.', Journal of Public Economics, 91 (7-8), August, 1479-505 -- Åsa Hansson (2012), 'Tax Policy … Looney and Kory Kroft (2009), 'Salience and Taxation: Theory and Evidence', American Economic Review, 99 (4), September, 1145 …
Persistent link: https://www.econbiz.de/10012419868
-414 -- Robin W. Boadway (1987), 'The Theory and Measurement of Effective Tax Rates', in Jack M. Mintz and Douglas D. Purvis (eds ….A. Mirrlees (1971), 'An Exploration in the Theory of Optimum Income Taxation', Review of Economic Studies, 38 (2), April, 175 … Theory of Tax Reform', Journal of Public Economics, 6 (1-2), July-August, 77-104 -- Alan J. Auerbach, Laurence J. Kotlikoff …
Persistent link: https://www.econbiz.de/10011852312
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach of taxation. This … paper argues that , in its current state, optimal tax theory is incomplete as a guide to action concerning many critical … paper first presents the three cornerstone propositions of optimal tax theory, and then it discusses the influence of these …
Persistent link: https://www.econbiz.de/10012476010
Persistent link: https://www.econbiz.de/10011897339
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We study the structure of nonlinear incentive-compatible taxes, in a dynamic economy subject to political economy and commitment problems. In contrast to existing analyses of dynamic and/or nonlinear taxation problems, we relax the assumptions that taxes are set by a benevolent government and...
Persistent link: https://www.econbiz.de/10014219351
Persistent link: https://www.econbiz.de/10013337060
The literature on the question of how best to distribute the burden of taxation is technical and vast. However, in order for there to be a tax burden to distribute, there must first be a relatively stable social order that establishes, among other things, property rights. But the establishing of...
Persistent link: https://www.econbiz.de/10013231175
This paper tests a version of Barro’s tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 1956-95 and 1964-97, respectively. The empirical results indicate that...
Persistent link: https://www.econbiz.de/10014400655
Academy of Arts and Sciences. He has published widely on the theory of taxation and public economics. …The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …
Persistent link: https://www.econbiz.de/10014488053