1. Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?. (2023). Marinakos, Konstantinos ; Pistikou, Georgia ; Papaioanou, Alkistis.
   In: Bulletin of Applied Economics.
   RePEc:rmk:rmkbae:v:10:y:2023:i:1:p:69-79.

   Full description at Econpapers || Download paper

2. The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities. (2022). Schaffa, Daniel ; Jaqua, Daniel.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:29:y:2022:i:2:d:10.1007_s10797-021-09670-5.

   Full description at Econpapers || Download paper

3. Regulatory failure and the polluter pays principle: why regulatory impact assessment dominates the polluter pays principle. (2021). Helstroffer, Jenny ; Schmidtchen, Dieter ; Koboldt, Christian.
   In: Environmental Economics and Policy Studies.
   RePEc:spr:envpol:v:23:y:2021:i:1:d:10.1007_s10018-020-00285-4.

   Full description at Econpapers || Download paper

4. Environmental Tax Reform in a Federation with Rent-Induced Migration. (2021). Séguin, Charles ; Garon, Jean-Denis ; Seguin, Charles.
   In: Environmental & Resource Economics.
   RePEc:kap:enreec:v:78:y:2021:i:3:d:10.1007_s10640-021-00540-6.

   Full description at Econpapers || Download paper

5. Can subsidies rather than pollution taxes break the trade-off between economic output and environmental protection?. (2021). Spataro, Luca ; Renstrom, Thomas I ; Marsiliani, Laura.
   In: Energy Economics.
   RePEc:eee:eneeco:v:95:y:2021:i:c:s0140988320304242.

   Full description at Econpapers || Download paper

6. Optimal Redistributive Income Taxation and Efficiency Wages. (2021). Aronsson, Thomas ; Micheletto, Luca.
   In: Scandinavian Journal of Economics.
   RePEc:bla:scandj:v:123:y:2021:i:1:p:3-32.

   Full description at Econpapers || Download paper

7. A Second-Best Analysis of Alternative Instruments for the Preservation of Natural Resources. (2020). Llop, Maria.
   In: Sustainability.
   RePEc:gam:jsusta:v:12:y:2020:i:4:p:1562-:d:322654.

   Full description at Econpapers || Download paper

8. A Tax Coming from the IPCC Carbon Prices Cannot Change Consumption: Evidence from an Experiment. (2019). marette, stéphan ; Yokessa, Maimouna.
   In: Sustainability.
   RePEc:gam:jsusta:v:11:y:2019:i:18:p:4834-:d:264115.

   Full description at Econpapers || Download paper

9. Redistribution and pollution taxes with non-linear Engel curves. (2019). van der Ploeg, Frederick (Rick) ; Jacobs, Bas.
   In: Journal of Environmental Economics and Management.
   RePEc:eee:jeeman:v:95:y:2019:i:c:p:198-226.

   Full description at Econpapers || Download paper

10. The marginal cost of public funds is one at the optimal tax system. (2018). Jacobs, Bas.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:4:d:10.1007_s10797-017-9481-0.

    Full description at Econpapers || Download paper

11. Should Pollution Taxes Be Targeted At Income Redistribution?. (2017). van der Ploeg, Frederick (Rick) ; Jacobs, Bas.
    In: Tinbergen Institute Discussion Papers.
    RePEc:tin:wpaper:20170070.

    Full description at Econpapers || Download paper

12. Should pollution taxes be targeted at income redistribution?. (2017). van der Ploeg, Frederick (Rick) ; Jacobs, Bas.
    In: OxCarre Working Papers.
    RePEc:oxf:oxcrwp:191.

    Full description at Econpapers || Download paper

13. Should Pollution Taxes be Targeted at Income Redistribution?. (2017). van der Ploeg, Frederick (Rick) ; Jacobs, Bas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6599.

    Full description at Econpapers || Download paper

14. Replacing the Polluter Pays Principle by the Cheapest Cost Avoider Principle: On the Efficient Treatment of External Costs.. (2015). Helstroffer, Jenny ; Schmidtchen, Dieter ; Koboldt, Christian.
    In: Working Papers of BETA.
    RePEc:ulp:sbbeta:2015-08.

    Full description at Econpapers || Download paper

1. Atkinson Anthony B, Stiglitz Joseph E (1976) The design of tax structure: direct versus indirect taxation. J Public Econ 6:55–75.

2. Boadway Robin, Tremblay Jean-François (2008) Pigouvian taxation in a Ramsey world. Asia Pac J Acc Econ 15:183–204.

3. Bovenberg AL, Goulder LH (2002) Environmental taxation and regulation. In: Auerbach AJ, Feldstein MS (eds) Handbook of public economics, vol 3. North-Holland, Amsterdam, pp 1471–1545.

4. Bovenberg AL, van der Ploeg F (1994) nvironmental policy, public finance and the labor market in a second-best world. J Public Econ 55:349–390.
   Paper not yet in RePEc: Add citation now
   

5. Bovenberg Lans Arij, de Mooij Ruud A (1994) Environmental levies and distortionary taxation. Am Econ Rev 84:1085–1089.

6. Bovenberg Lans Arij, de Mooij Ruud A (1997) Environmental levies and distortionary taxation: reply. Am Econ Rev 87:252–253.

7. Cremer Helmuth, Gahvari Firouz (2001) Second-best taxation of emissions and polluting goods. J Public Econ 80:169–197.

8. Cremer Helmuth, Gahvari Firouz, Ladoux Norbert (1998) Externalities and optimal taxation. J Public Econ 70:343–364.

9. Cremer Helmuth, Gahvari Firouz, Ladoux Norbert (2001) Second-best pollution taxes and the structure of preferences. South Econ J 68:258–280.

10. Cremer Helmuth, Gahvari Firouz, Ladoux Norbert (2003) Environmental taxes with heterogeneous consumers: an application to energy consumption in France. J Public Econ 87:2791–2815.

11. Cremer Helmuth, Gahvari Firouz, Ladoux Norbert (2010) Environmental tax design with endogenous earning abilities: an application to France. J Environ Econ Manag 59:82–93.

12. Fullerton Don (1997) Environmental levies and distortionary taxation: comment. Am Econ Rev 87:245–251.
    Paper not yet in RePEc: Add citation now
    

13. Gahvari Firouz (2006) On the marginal cost of public funds and the optimal provision of public goods. J Public Econ 90:1251–1262.

14. Gahvari Firouz (2010) Principle of targeting in environmental taxation. Korean Econ Rev 26:223–266.

15. Gahvari Firouz (2012) Principle of targeting in environmental taxation: corrigendum. Korean Econ Rev 26:261–264.

16. Gaube Thomas (2005) Income taxation, endogenous factor prices and production efficiency. Scand J Econ 107:335–352.

17. Jacobs B (2010) The marginal cost of public funds is one. CESifo working paper no. 3250. Munich: CESifo.

18. Kaplow Louis (1996) The optimal supply of public goods and the discretionary cost of taxation. Natl Tax J 49:513–533.
    Paper not yet in RePEc: Add citation now
    

19. Micheletto Luca (2004) Optimal redistributive policy with endogenous wages. Finanz Archiv 60:141–159.

20. Micheletto Luca (2008) Redistribution and optimal mixed taxation in the presence of consumption externalities. J Public Econ 92:2262–2274.

21. Naito Hisahiro (1999) Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency. J Public Econ 71:165–188 .

22. Sandmo Agnar (1975) Optimal taxation in the presence of externalities. Swedish J Econ 77:86–98.
    Paper not yet in RePEc: Add citation now
    
23. Schöb Ronnie (1997) Environmental taxes and pre-existing distortions: the normalization trap. Int Tax Public Finance 4:167–176.
    Paper not yet in RePEc: Add citation now
    

24. Stiglitz Joseph E (1982) Self-selection and Pareto efficient taxation. J Public Econ 17:213–240.

1. The Capital Structure Choice and the Consumption Tax. (2012). Andrikopoulos, Andreas.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xv:y:2012:i:1:p:3-22.

   Full description at Econpapers || Download paper

2. Taxing Children: The Re-distributive Role of Child Benefits - Revisited. (2010). Margalioth, Yoram ; Blumkin, Tomer ; Sadka, Efraim.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_2970.

   Full description at Econpapers || Download paper

3. Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods. (2007). Ruffle, Bradley ; Ganun, Yosef ; Blumkin, Tomer.
   In: MPRA Paper.
   RePEc:pra:mprapa:6479.

   Full description at Econpapers || Download paper

4. Optimal Monetary Policy in a Small Open Economy with Home Bias. (2006). Monacelli, Tommaso ; Faia, Ester.
   In: Computing in Economics and Finance 2006.
   RePEc:sce:scecfa:521.

   Full description at Econpapers || Download paper

5. Tagging And Redistributive Taxation. (2006). Pestieau, Pierre ; Boadway, Robin.
   In: Working Paper.
   RePEc:qed:wpaper:1071.

   Full description at Econpapers || Download paper

6. Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute. (2006). Gahvari, Firouz ; Boadway, Robin.
   In: Working Paper.
   RePEc:qed:wpaper:1068.

   Full description at Econpapers || Download paper

7. Optimal Monetary Policy with Collateralized Household Debt and Borrowing Constraints. (2006). Monacelli, Tommaso.
   In: NBER Working Papers.
   RePEc:nbr:nberwo:12470.

   Full description at Econpapers || Download paper

8. Myopia and the Effects of Social Security and Capital Taxation on Labor Supply. (2006). Kaplow, Louis.
   In: NBER Working Papers.
   RePEc:nbr:nberwo:12452.

   Full description at Econpapers || Download paper

9. The Macroeconomist as Scientist and Engineer. (2006). Mankiw, N. Gregory.
   In: NBER Working Papers.
   RePEc:nbr:nberwo:12349.

   Full description at Econpapers || Download paper

10. Optimal Control of Externalities in the Presence of Income Taxation. (2006). Kaplow, Louis.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12339.

    Full description at Econpapers || Download paper

11. The Choice Between Income and Consumption Taxes: A Primer. (2006). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12307.

    Full description at Econpapers || Download paper

12. Capital Levies and Transition to a Consumption Tax. (2006). Kaplow, Louis.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12259.

    Full description at Econpapers || Download paper

13. The Provision and Pricing of Excludable Public Goods: Ramsey-Boiteux Pricing versus Bundling. (2006). Hellwig, Martin.
    In: Discussion Paper Series of the Max Planck Institute for Research on Collective Goods.
    RePEc:mpg:wpaper:2006_21.

    Full description at Econpapers || Download paper

14. Participation and Schooling in a Public System of Higher Education. (2006). Verboven, Frank ; Kelchtermans, Stijn.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5690.

    Full description at Econpapers || Download paper

15. Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ. (2005). Micheletto, Luca ; Blomquist, Sören.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2005_007.

    Full description at Econpapers || Download paper

16. Yet another reason to tax goods. (2005). da Costa, Carlos Eugênio.
    In: FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE).
    RePEc:fgv:epgewp:596.

    Full description at Econpapers || Download paper

17. Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ. (2005). Micheletto, Luca ; Blomquist, Sören.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1429.

    Full description at Econpapers || Download paper

18. CAPITAL TAXATION IN A SIMPLE FINITE-HORIZON OLG MODEL. (2004). Brett, Craig ; Blackorby, Charles.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:709.

    Full description at Econpapers || Download paper

19. Wealth Trasfer Taxation: A Survey. (2004). Pestieau, Pierre ; Cremer, Helmuth.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401004.

    Full description at Econpapers || Download paper

20. Tax Smoothing versus Tax Shifting. (2004). Niepelt, Dirk.
    In: Review of Economic Dynamics.
    RePEc:red:issued:v:7:y:2004:i:1:p:27-51.

    Full description at Econpapers || Download paper

21. On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy. (2004). Kaplow, Louis.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10490.

    Full description at Econpapers || Download paper

22. On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal. (2004). Kaplow, Louis.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10407.

    Full description at Econpapers || Download paper

23. Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics. (2004). Hellwig, Martin.
    In: Discussion Paper Series of the Max Planck Institute for Research on Collective Goods.
    RePEc:mpg:wpaper:2004_14.

    Full description at Econpapers || Download paper

24. Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses. (2004). Borck, Rainald ; Baake, Pio ; Loffler, Andreas.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp409.

    Full description at Econpapers || Download paper

25. Intergenerational Transfer of Human Capital and Optimal Education Policy. (2004). Pestieau, Pierre ; Cremer, Helmuth.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:4201.

    Full description at Econpapers || Download paper

26. Non-Welfarist Optimal Taxation and Behavioral Public Economics. (2004). Tuomala, Matti ; Pirttilä, Jukka ; Kanbur, Ravi.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1291.

    Full description at Econpapers || Download paper

27. Taxation and Heterogeneous Preferences. (2004). Blomquist, Sören ; Christiansen, Vidar.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1244.

    Full description at Econpapers || Download paper

28. Incentives and Discrimination. (2004). Winter, Eyal.
    In: American Economic Review.
    RePEc:aea:aecrev:v:94:y:2004:i:3:p:764-773.

    Full description at Econpapers || Download paper

29. Wedges and Taxes. (2004). Kocherlakota, Narayana.
    In: American Economic Review.
    RePEc:aea:aecrev:v:94:y:2004:i:2:p:109-113.

    Full description at Econpapers || Download paper

30. Wealth Transfer Taxation: A Survey. (2003). Pestieau, Pierre ; Cremer, Helmuth.
    In: Public Economics.
    RePEc:wpa:wuwppe:0311003.

    Full description at Econpapers || Download paper

31. Wealth Transfer Taxation: A Survey. (2003). Pestieau, Pierre ; Cremer, Helmuth.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1061.

    Full description at Econpapers || Download paper

32. Optimal Progressive Capital Income Taxes in the Infinite Horizon Model. (2002). Saez, Emmanuel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9046.

    Full description at Econpapers || Download paper

33. Optimal Utilitarian Taxation and Horizontal Equity. (2002). Micheletto, Luca ; Jordahl, Henrik.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2002_019.

    Full description at Econpapers || Download paper

34. Optimal Utilitarian Taxation and Horizontal Equity. (2002). Micheletto, Luca ; Jordahl, Henrik.
    In: Ratio Working Papers.
    RePEc:hhs:ratioi:0017.

    Full description at Econpapers || Download paper

35. Optimal indirect and capital taxation. (2001). Tsyvinski, Aleh ; Kocherlakota, Narayana ; Golosov, Mikhail.
    In: Staff Report.
    RePEc:fip:fedmsr:293.

    Full description at Econpapers || Download paper

36. On Subsidising Auto-Commuting. (2001). Calthrop, Edward .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_566.

    Full description at Econpapers || Download paper

37. Trading Off Tax Distortion and Tax Evasion. (2001). Richter, Wolfram ; Boadway, Robin.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_505.

    Full description at Econpapers || Download paper

38. Externalities and production efficiency. (2000). Eskeland, Gunnar.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2319.

    Full description at Econpapers || Download paper

39. Efficient Public Good Provision with Nonlinear Income Taxation. (2000). Gaube, Thomas.
    In: Econometric Society World Congress 2000 Contributed Papers.
    RePEc:ecm:wc2000:0850.

    Full description at Econpapers || Download paper

40. Health Care Reform: Separating Insurance from Income Redistribution. (2000). Haufler, Andreas ; Breyer, Friedrich.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp205.

    Full description at Econpapers || Download paper

41. Commodity Taxation and Social Welfare: The Generalised Ramsey Rule. (2000). Dreze, Jean ; Coady, David.
    In: STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers.
    RePEc:cep:stidep:27.

    Full description at Econpapers || Download paper

42. Commodity Taxation and Social Welfare: The Generalised Ramsey Rule. (2000). Dreze, Jean ; Coady, David.
    In: Working papers.
    RePEc:cde:cdewps:87.

    Full description at Econpapers || Download paper

43. On the efficiency of uniform taxation in a many-consumer economy. (1997). Smart, Michael.
    In: Working Papers.
    RePEc:tor:tecipa:msmart-97-01.

    Full description at Econpapers || Download paper

44. Should the Governments Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?. (1993). Kaplow, Louis.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:4566.

    Full description at Econpapers || Download paper

45. Robin-Hooding Rents: Exploiting the Pecuniary Effects of In-Kind Programs. (1992). Zeckhauser, Richard ; Coate, Stephen.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:4125.

    Full description at Econpapers || Download paper

46. The Impact of Tax Reform on Households. (1985). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1765.

    Full description at Econpapers || Download paper

47. Replacing the U.S. Income Tax with a Progressive Consumption Tax: A Sequenced General Equilibrium Approach. (1982). Whalley, John ; Fullerton, Don ; Shoven, John B..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:0892.

    Full description at Econpapers || Download paper

48. Taxation and Excess Burden: A Life-Cycle Perspective. (1981). Rosen, Harvey ; Driffill, Edward.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:0698.

    Full description at Econpapers || Download paper

49. Income and Payroll Tax Policy and Labor Supply. (1980). Hausman, Jerry.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:0610.

    Full description at Econpapers || Download paper

50. Some Lessons from the New Public Finance. (1976). Stiglitz, Joseph ; Boskin, Michael J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:0151.

    Full description at Econpapers || Download paper

Report date: 2025-09-20 20:23:56 || Missing content? Let us know