X
Search Filters
Format Format
Format Format
X
Sort by Item Count (A-Z)
Filter by Count
Journal Article (1125) 1125
Publication (166) 166
Web Resource (10) 10
Dissertation (5) 5
Conference Proceeding (3) 3
Book Chapter (1) 1
Paper (1) 1
more...
Subjects Subjects
Subjects Subjects
X
Sort by Item Count (A-Z)
Filter by Count
economics (914) 914
taxation (638) 638
h21 (570) 570
tax (547) 547
taxation and subsidies: efficiency, optimal taxation (541) 541
analysis (439) 439
optimal taxation (340) 340
studies (333) 333
taxes (312) 312
economics / management science (217) 217
personal income and other nonbusiness taxes and subsidies, includes inheritance and gift taxes (216) 216
tax rates (203) 203
economic models (198) 198
income taxes (181) 181
economic theory (177) 177
income tax (171) 171
fiscal policy (164) 164
policy (155) 155
business taxes and subsidies including sales and value-added (144) 144
taxation and subsidies: externalities, redistributive effects, environmental taxes and subsidies (129) 129
public finance & economics (118) 118
income (115) 115
model (105) 105
tax law (102) 102
revenue (98) 98
welfare (96) 96
h23 (95) 95
equilibrium (94) 94
tax policy (91) 91
redistribution (89) 89
growth (87) 87
public finance (87) 87
economic policy (82) 82
efficiency (82) 82
income taxation (80) 80
models (79) 79
europe (78) 78
economic aspects (77) 77
microeconomics (71) 71
labor supply (69) 69
externalities (68) 68
competition (67) 67
consumption (67) 67
business, finance (66) 66
business taxation/tax law (65) 65
economics general (65) 65
tax reform (63) 63
subsidies (62) 62
northern america (61) 61
optimal income taxation (61) 61
u.s (58) 58
h24 (57) 57
labor market (57) 57
tax system (57) 57
environmental studies (56) 56
inequality (55) 55
environmental economics: government policy (54) 54
public goods (53) 53
h25 (51) 51
human capital, skills, occupational choice, labor productivity (50) 50
personal income, wealth, and their distributions (50) 50
research (50) 50
economics and finance (48) 48
humanities and social sciences (48) 48
tax competition (47) 47
e62 (46) 46
taxation economics (46) 46
environmental economics (45) 45
unemployment (44) 44
debt (43) 43
economic growth (43) 43
international economics (43) 43
capital income (42) 42
firms (42) 42
time allocation and labor supply (42) 42
finance/investment/banking (41) 41
management (41) 41
finance /banking (40) 40
firm (39) 39
education (38) 38
h41 (38) 38
income distribution (38) 38
investment (38) 38
fiscal policies and behavior of economic agents: household (37) 37
social sciences (37) 37
corporate income taxes (36) 36
design (36) 36
elasticity (36) 36
business taxation (35) 35
economics and business (35) 35
ekonomi och näringsliv (35) 35
endogenous growth (35) 35
externality (35) 35
forecasts and trends (35) 35
samhällsvetenskap (35) 35
social sciences, mathematical methods (35) 35
subsidy (35) 35
tax evasion (35) 35
asymmetric and private information, mechanism design (34) 34
game theory, economics, social and behav. sciences (34) 34
more...
Library Location Library Location
Language Language
Publication Date Publication Date
Click on a bar to filter by decade
Slide to change publication date range


Journal of Public Economics, ISSN 0047-2727, 2008, Volume 92, Issue 8, pp. 1846 - 1857
In normative public economics it is crucial to know how fast the marginal utility of income declines as income increases. One needs this parameter for... 
Happiness | I31 | H21 | Income | Optimaltaxation | H00 | Reference-dependent preferences | Welfare | Marginal utility | Public economic | D61 | Life satisfaction | Inequality | income | reference-dependent preferences | EMOTION | welfare | public economic | optimal taxation | inequality | PANEL-DATA | happiness | VARIABLES | ECONOMICS | life satisfaction | AFFECTIVE STYLE | marginal utility | PLASTICITY | LIFE
Journal Article
American Economic Journal: Economic Policy, ISSN 1945-7731, 2/2014, Volume 6, Issue 1, pp. 230 - 271
Journal Article
The Review of Economic Studies, ISSN 0034-6527, 4/2013, Volume 80, Issue 2 (283), pp. 596 - 635
We consider a dynamic Mirrlees economy in a life-cycle context and study the optimal insurance arrangement. Individual productivity evolves as a Markov process... 
Productivity | Taxation systems | Income taxes | Optimal taxation | Taxes | Consumer economics | Taxation | Tax allocation | Retirement | Tax rates | POLICY | INCOME TAXATION | H21 | H31 | SAVINGS | ECONOMICS | RECURSIVE FORMULATION | TAX RATES | DEBT
Journal Article
Journal of Economic Behavior and Organization, ISSN 0167-2681, 03/2015, Volume 111, pp. 59 - 70
•We first model simultaneous status races in conspicuous health and consumption, and study the resulting implications for optimal taxation policy.•Increased... 
Subjective well-being | Exogenous reference groups | Simultaneous status races | Optimal taxation | Panel data | Conspicuous health | I18 | H51 | D03 | H21 | I10 | DEMAND | RELATIVE-INCOME | ECONOMICS | HAPPINESS | UTILITY | PROVISION | Analysis | Taxation | Studies | Consumption | Health | Utility functions | Socioeconomic factors | Tax rates
Journal Article
The American Economic Review, ISSN 0002-8282, 8/2015, Volume 105, Issue 8, pp. 2501 - 2538
Imperfect information and inattention to energy costs are important potential motivations for energy efficiency standards and subsidies. We evaluate these... 
Market share | Consumer economics | Consumer information | Market prices | Imperfect information | Subsidies | Energy efficiency | Arithmetic mean | Coupons | Consumer choice | CHOICE | EXTERNALITIES | ENERGY | COSTS | BARRIERS | ECONOMICS | MODEL | EFFICIENCY | CONSUMPTION | NATURAL-GAS | INVESTMENTS | Light bulbs | Energy use | Standards
Journal Article
Journal of Public Economics, ISSN 0047-2727, 10/2014, Volume 118, pp. 128 - 142
A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people reject... 
Tagging | Equal sacrifice | Optimal taxation | INCOME TAXATION | INEQUALITY | RISK | TAX | PRINCIPLE | ECONOMICS | Taxation | Pareto efficiency | Analysis | Tax policy
Journal Article
AMERICAN ECONOMIC REVIEW, ISSN 0002-8282, 01/2020, Volume 110, Issue 1, pp. 86 - 119
According to the Chamley-Judd result, capital should not be taxed in the long run. In this paper, we overturn this conclusion, showing that it does not follow... 
OPTIMAL FISCAL-POLICY | ECONOMICS | INCOME TAXATION | GROWTH | TAXES
Journal Article
The American Economic Review, ISSN 0002-8282, 11/2015, Volume 105, Issue 11, pp. 3443 - 3470
We consider an economy where individuals face uninsurable risks to their human capital accumulation and analyze the optimal level of linear taxes on capital... 
Steady state economies | Income taxes | Optimal taxation | Human capital | Public debt | Debt | Structural capital | State income tax | Shorter Papers | Taxation | Capital income | OPTIMAL FISCAL-POLICY | DYNAMICS | GROWTH-MODEL | ECONOMICS | INCOME TAXATION | EQUILIBRIUM | Economic aspects | Employee incentives | Analysis | Studies | Risk | Economic theory
Journal Article
Journal of Public Economics, ISSN 0047-2727, 01/2016, Volume 133, pp. 23 - 40
In the “sufficient statistics” approach, the optimal tax rate is usually expressed as a function of tax elasticities that are often endogenous to other policy... 
Taxable income | Elasticity | Tax enforcement | Charitable giving | Tax evasion | RATES | PANEL | DEADWEIGHT LOSS | ECONOMICS | INCENTIVES | EVASION | Charitable contributions | Philanthropy | Tax administration and procedure | Taxation | Taxes | Economic reform | Law enforcement | Economics and Finance | Humanities and Social Sciences
Journal Article
The Review of Economic Studies, ISSN 0034-6527, 01/2018, Volume 85, Issue 1, pp. 157 - 193
Abstract We investigate housing market responses to transaction taxes using administrative data on all property transactions in the U.K. from 2004 to 2012... 
Fiscal stimulus | Transaction taxes | Property taxes | E62 | MOBILITY | H21 | H20 | H31 | SEARCH MODEL | CAPITAL-GAINS TAXATION | OPTIMIZATION FRICTIONS | ELASTICITIES | TAXPAYER RELIEF ACT | COSTS | REAL-ESTATE MARKETS | INCOME | ECONOMICS | MICRO
Journal Article
Journal of Public Economic Theory, ISSN 1097-3923, 02/2019, Volume 21, Issue 1, pp. 5 - 43
When a government is unable to commit to its future tax policies, information about taxpayers' characteristics revealed by their behavior may be used to... 
optimal income taxation | H21 | asymmetric information | commitment | ratchet effect | savings taxation | D82 | INCONSISTENCY | ECONOMICS
Journal Article
International Tax and Public Finance, ISSN 0927-5940, 8/2019, Volume 26, Issue 4, pp. 806 - 834
Journal Article
Journal of the European Economic Association, ISSN 1542-4766, 2/2013, Volume 11, Issue 1, pp. 83 - 111
Public—private partnerships (PPPs) have been justified because they release public funds or save on distortionary taxes. However, the resources saved by a... 
Demand | Investment risk | Subsidies | Auctions | Revenue | Fees | Guarantees | Concessionaires | Purchasing power parity | Financial investments | R42 | L51 | H21 | H54 | SERVICES | ECONOMICS | GOODS | OWNERSHIP | State finance | Public-private sector cooperation
Journal Article
The American Economic Review, ISSN 0002-8282, 1/2016, Volume 106, Issue 1, pp. 24 - 45
This paper proposes to evaluate tax reforms by aggregating money metric losses and gains of different individuals using "generalized social marginal welfare... 
RATES | INCOME TAXATION | POVERTY | REDISTRIBUTION | WORK | FAIRNESS | ECONOMICS | ALLEVIATION | Economic aspects | Poverty | Equality | United States | Analysis | Social service | Studies | Welfare | Measurement techniques | Tax reform
Journal Article
Economic Theory, ISSN 0938-2259, 2/2019, Volume 67, Issue 1, pp. 155 - 177
Journal Article
International Tax and Public Finance, ISSN 0927-5940, 8/2018, Volume 25, Issue 4, pp. 867 - 882
We tackle the issue of optimal dynamic taxation of capital income in an economy with disconnection as in Weil (J Public Econ 38:183–198, 1989), generated by... 
Economics | Business Taxation/Tax Law | E62 | Public Finance | Migration | H21 | Social discounting | Optimal dynamic taxation | OPTIMAL FISCAL-POLICY | WELFARE | DYNAMIC OPTIMAL TAXATION | TAXING CAPITAL INCOME | GROWTH-MODEL | SAVINGS | ECONOMICS | ECONOMY | Income tax | Analysis | Social service | Economic models | Income taxes | Taxation
Journal Article
Journal of Public Economics, ISSN 0047-2727, 2009, Volume 93, Issue 7, pp. 855 - 866
Tax policies seen in developing countries are puzzling on many dimensions, given the sharp contrast between these policies and both those seen in developed... 
Tax policy in developing countries | Red tape | Inflation | Corruption | Informal economy | Tariffs | Capital taxes | INCOME | ECONOMICS | INDIRECT TAXATION | BASE | Tax policy in developing countries Informal economy Inflation Tariffs Red tape Capital taxes Corruption | Developing countries
Journal Article
Journal of Public Economics, ISSN 0047-2727, 11/2015, Volume 131, pp. 115 - 123
Recent empirical work finds that consumers under-account for commodity taxes when the after-tax price is not prominent. I investigate how policymakers may... 
Tax salience | Behavioral economics | Optimal taxation | ECONOMICS | Policy making | Economic models | Consumer behavior | Taxes | Welfare economics | Commodities
Journal Article
International Tax and Public Finance, ISSN 0927-5940, 4/2018, Volume 25, Issue 2, pp. 412 - 429
In this paper, we examine the optimal policies for sin goods and health care in a two-period economy. Individuals are myopic in the sense that they undervalue... 
Economics | Business Taxation/Tax Law | Health care | I18 | Public Finance | H21 | Sin goods | Myopic behaviors | INDIVIDUALS | OPTIMAL PATERNALISM | LONGEVITY | SOCIAL-SECURITY | COMMODITY | ECONOMICS | PENSIONS | ECONOMY | Medical care | Health care industry | Taxation | Analysis | Quality management | Consumption | Economic models | Fiscal policy | Subsidies
Journal Article