The economics of taxation [Research Reviews]

Alan J. Auerbach and Kevin Hassett (1992), 'Tax Policy and Business Fixed Investment in the United States', Journal of Public Economics, 47 (2), March, 141-70 -- George R. Zodrow (1991), 'On the "Traditional " and "New " Views of Dividend Taxation', National T...

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Main Author: Alm, James
Corporate Author: Edward Elgar Publishing
Format: eBook
Published: Cheltenham Edward Elgar Pub. Ltd 2011
Series:Elgar research reviews in economics
Online Access:
Collection: Edward Elgar eBooks Archive 1993-2015 - Collection details see MPG.ReNa
Summary:Alan J. Auerbach and Kevin Hassett (1992), 'Tax Policy and Business Fixed Investment in the United States', Journal of Public Economics, 47 (2), March, 141-70 -- George R. Zodrow (1991), 'On the "Traditional " and "New " Views of Dividend Taxation', National Tax Journal, XLIV (4 Part 2), December, 497-509 -- B. Douglas Bernheim (1991), 'Tax Policy and the Dividend Puzzle', RAND Journal of Economics, 22 (4), Winter, 455-76 -- Raj Chetty and Emmanuel Saez (2005), 'Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut', Quarterly Journal of Economics, CXX (3), August, 791-833 -- Jeffrey K. MacKie-Mason (1990), 'Do Taxes Affect Corporate Financing Decisions?', Journal of Finance, XLV (5), December, 1471-93
Martin Feldstein, Joel Slemrod and Shlomo Yitzhaki (1980), 'The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains', Quarterly Journal of Economics, 94 (4), June, 777-91
Charles L. Ballard, John B. Shoven and John Whalley (1985), 'The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach', National Tax Journal, XXXVIII (2), 125-40 -- Don Fullerton (1982), 'On the Possibility of an Inverse Relationship Between Tax Rates and Government Revenues', Journal of Public Economics, 19 (1), 3-22 -- Larry E. Jones, Rodolfo E. Manuelli and Peter E. Rossi (1993), 'Optimal Taxation in Models of Endogenous Growth', Journal of Political Economy, 101 (3), June, 485-517 -- Kevin W.S. Roberts (1977), 'Voting Over Income Tax Schedules', Journal of Public Economics, 8 (3), December, 329-40 -- Walter Hettich and Stanley L. Winer (1988), 'Economic and Political Foundations of Tax Structure', American Economic Review, 78 (4), September, 701-12 -- Peter A. Diamond and James A. Mirrlees (1971), 'Optimal Taxation and Public Production II: Tax Rules', American Economic Review, 61 (3, Part 1), June, 261-78
Martin Feldstein (1976), 'On the Theory of Tax Reform', Journal of Public Economics, 6 (1-2), July-August, 77-104 -- Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), 'The Efficiency Gains from Dynamic Tax Reform', International Economic Review, 24 (1), February, 81-100 -- David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan Walliser (2001), 'Simulating Fundamental Tax Reform in the United States', American Economic Review, 91 (3), June, 574-95 -- Joel Slemrod (2001), 'A General Model of the Behavioral Response to Taxation', International Tax and Public Finance, 8 (2), 119-28 -- Jerry A. Hausman (1981), 'Labor Supply', in Henry J. Aaron and Joseph A. Pechman (eds), How Taxes Affect Economic Behaviour, Washington, D.C.: The Brookings Institution, 27-83 -- James P. Ziliak and Thomas J. Kniesner (1999), 'Estimating Life Cycle Labor Supply Tax Effects', Journal of Political Economy, 107 (2), 326-59 --
Recommended readings (Machine generated): Richard A. Musgrave (1976), 'ET, OT and SBT', Journal of Public Economics, 6 (1/2), July-August, 3-16 -- H. Peyton Young (1990), 'Progressive Taxation and Equal Sacrifice', American Economic Review, 80 (1), March, 253-66 -- Louis Kaplow (1989), 'Horizontal Equity: Measures in Search of a Principle', National Tax Journal, XLII (2), 139-54 -- Charles E. McLure, Jr (1975), 'General Equilibrium Incidence Analysis: The Harberger Model After Ten Years', Journal of Public Economics, 4 (2), February, 125-61 -- Michael L. Katz and Harvey S. Rosen (1985), 'Tax Analysis in an Oligopoly Model', Public Finance Quarterly, 13 (1), January, 3-19 -- Lawrence H. Summers (1983), 'The Asset Price Approach to the Analysis of Capital Income Taxation', National Tax Association/Tax Institute of America, Proceedings of the Seventy-Sixth Annual Conference on Taxation, 112-20 --
James Davies, France St-Hilaire and John Whalley (1984), 'Some Calculations of Lifetime Tax Incidence', American Economic Review, 74 (4), September, 633-49 -- Timothy J. Besley and Harvey S. Rosen (1999), 'Sales Taxes and Prices: An Empirical Analysis', National Tax Journal, LII (3), 157-78 -- John B. Shoven (1976), 'The Incidence and Efficiency Effects of Taxes on Income from Capital', Journal of Political Economy, 84 (6), December, 1261-83 -- David M. Cutler (1988), 'Tax Reform and the Stock Market: An Asset Price Approach', American Economic Review, 78 (5), December, 1107-17 -- Arnold C. Harberger (1964), 'The Measurement of Waste', American Economic Review, 54 (3), May, 58-76 -- Jerry A. Hausman (1981), 'Exact Consumer's Surplus and Deadweight Loss', American Economic Review, 71 (4), September, 662-76 -- Edgar K. Browning (1987), 'On the Marginal Welfare Cost of Taxation', American Economic Review, 77 (1), March, 11-23 --
P.A. Diamond (1975), 'A Many-Person Ramsey Tax Rule', Journal of Public Economics, 4 (4), November, 335-42 -- J.A. Mirrlees (1971), 'An Exploration in the Theory of Optimum Income Taxation', Review of Economic Studies, 38 (2), April, 175-208 -- Peter A. Diamond (1998), 'Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates', American Economic Review, 88 (1), March, 83-95 -- A.B. Atkinson and J.E. Stiglitz (1976), 'The Design of Tax Structure: Direct Versus Indirect Taxation', Journal of Public Economics, 6 (1-2), 55-75 -- N.H. Stern (1976), 'On the Specification of Models of Optimum Income Taxation', Journal of Public Economics, 6 (1-2), 123-62 -- Emmanuel Saez (2001), 'Using Elasticities to Derive Optimal Income Tax Rates', Review of Economic Studies, 68 (1), January, 205-29 -- Joel Slemrod (1990), 'Optimal Taxation and Optimal Tax Systems', Journal of Economic Perspectives, 4 (1), Winter, 157-78 --
Lawrence H. Summers (1981), 'Capital Taxation and Accumulation in a Life Cycle Growth Model', American Economic Review, 71 (4), September, 533-44 -- William G. Gale and John Karl Scholz (1994), 'IRAs and Household Saving', American Economic Review, 84 (5), December, 1233-60 -- James M. Poterba, Steven F. Venti and David A. Wise (1995), 'Do 401(k) Contributions Crowd Out Other Personal Saving?', Journal of Public Economics, 58 (1), September, 1-32 -- J. E. Stiglitz (1969), 'The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking', Quarterly Journal of Economics, 83 (2), May, 263-83 -- James M. Poterba and Andrew A. Samwick (2003), 'Taxation and Household Portfolio Composition: US Evidence from the 1980s and 1990s', Journal of Public Economics, 87 (1), January, 5-38 --
Jon Gruber and Emmanuel Saez (2002), 'The Elasticity of Taxable Income: Evidence and Implications', Journal of Public Economics, 84, 1-32 -- Alan J. Auerbach (1983), 'Taxation, Corporate Financial Policy and the Cost of Capital', Journal of Economic Literature, XXI (3), September, 905-40 -- Joseph E. Stiglitz (1976), 'The Corporation Tax', Journal of Public Economics, 5, 303-11 -- Christophe Chamley (1986), 'Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives', Econometrica, 54 (3), May, 607-22 -- Robert E. Hall and Dale W. Jorgenson (1967), 'Tax Policy and Investment Behavior', American Economic Review, 57 (3), June, 391-414 -- Robin W. Boadway (1987), 'The Theory and Measurement of Effective Tax Rates', in Jack M. Mintz and Douglas D. Purvis (eds), The Impact of Taxation on Business Activity, Kingston, Canada: John Deutsch Institute for the Study of Economic Policy, 60-98 --
This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world's leading scholars and practitioners of taxation. Volume I reviews the effects of taxation, optimal taxation and tax reform. Volume II presents the latest theoretical and empirical work on how taxes affect individual decisions across a range of areas, concluding with studies of the effects of taxes on firm investment and financial structure decisions. The volumes will interest those teaching upper-level and graduate level courses in taxation and tax policy, and individuals who want to be informed on the latest research in taxation
Leonard E. Burman and William C. Randolph (1994), 'Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data', American Economic Review, 84 (4), September, 794-809 -- James Poterba (2001), 'Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US', Journal of Public Economics, 79 (1), January, 237-64 -- Michael G. Allingham and Agnar Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 1, 323-38 -- Charles T. Clotfelter (1983), 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', Review of Economics and Statistics, LXV (3), August, 363-73 -- James Alm, Gary H. McClelland and William D. Schulze (1992), 'Why Do People Pay Taxes?', Journal of Public Economics, 48, 21-38 -- Martin Feldstein (1995), 'The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act', Journal of Political Economy, 103 (3), June, 551-72 --
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