create a website

The politics of tax structure. (2006). Ganghof, Steffen .
In: MPIfG Working Paper.
RePEc:zbw:mpifgw:061.

Full description at Econpapers || Download paper

Cited: 5

Citations received by this document

Cites: 82

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. .

    Full description at Econpapers || Download paper

  2. Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice. (2018). Kayis-Kumar, Ann .
    In: MPRA Paper.
    RePEc:pra:mprapa:89703.

    Full description at Econpapers || Download paper

  3. From Competition to Constitution: Races to Bottoms and the Rise of ‘Shadow’ Social Europe. (2007). laurent, éloi.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/3530.

    Full description at Econpapers || Download paper

  4. From Competition to Constitution: Races to Bottoms and the Rise of ‘Shadow’ Social Europe. (2007). Laurent, Eloi.
    In: Sciences Po Economics Discussion Papers.
    RePEc:spo:wpecon:info:hdl:2441/3530.

    Full description at Econpapers || Download paper

  5. From Competition to Constitution: Races to Bottoms and the Rise of Shadow Social Europe. (2007). laurent, éloi.
    In: Working Papers.
    RePEc:hal:wpaper:hal-00972706.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Aaron, Henry J./Harvey Galper/Joseph A. Pechman (eds.), 1988: Uneasy Compromise. Problems of a Hybrid Income-Consumption Tax. Washington, DC: Brookings.
    Paper not yet in RePEc: Add citation now
  2. Avi-Yonah, Reuven S., 2004: Risk, Rents, and Regressivity: Why the United States Need Both an Income Tax and a VAT. In: Tax Notes, 1651-1666.
    Paper not yet in RePEc: Add citation now

  3. Becker, Gary S./Casey B. Mulligan, 2003: Deadweight Costs and the Size of Government. In: Journal of Law and Economics 46, 293-340.

  4. Bird, Richard/Eric M. Zolt, 2005: Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries. Toronto: University of Toronto/UCLA.

  5. Boadway, Robin/Neil Bruce, 1984: A General Proposition on the Design of a Neutral Business Tax. In: Journal of Public Economics 24, 231-239.

  6. Bond, Stephen R., 2000: Levelling up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base. In: Sijbren Cnossen (ed.), Taxing Capital Income in the European Union. Oxford: Oxford University Press, 161-179.
    Paper not yet in RePEc: Add citation now

  7. Bordignon, Massimo/Silvia Giannini/Paolo Panteghini, 2001: Reforming Business Taxation: Lessons from Italy? In: International Tax and Public Finance 8, 191-210.

  8. Bucovetsky, Sam, 1991: Asymmetric Tax Competition. In: Journal of Urban Economics 30, 167-181.

  9. Carey, David/Josette Rabesona, 2002: Tax Ratios on Labour and Capital Income and on Consumption. In: OECD Economic Studies 35, 129-174.
    Paper not yet in RePEc: Add citation now
  10. Cnossen, Sijbren, 2000: Taxing Capital Income in the Nordic Countries: A Model for the European Union? In: Sijbren Cnossen (ed.), Taxing Capital Income in the European Union. Oxford: Oxford University Press, 180-213.
    Paper not yet in RePEc: Add citation now
  11. Cusack, Thomas R./Pablo Beramendi, 2003: Taxing Work: Some Political and Economic Aspects of Labour Income Taxation. WZB Discussion Paper SP II 2003 17 (October 2003). Berlin: Wissenschaftszentrum für Sozialforschung.
    Paper not yet in RePEc: Add citation now

  12. De Long, J. Bradford/Lawrence H. Summers, 1991: Equipment Investment and Economic Growth. In: Quarterly Journal of Economics 106, 445-502.

  13. Devereux, Michael P./Ben Lockwood/Michela Redoano, 2004: Do Countries Compete over Corporate Tax Rates? Unpublished manuscript. Coventry: University of Warwick.

  14. Devereux, Michael P./Rachel Griffith/Alexander Klemm, 2002: Corporate Income Tax Reforms and International Tax Competition. In: Economic Policy 17, 451-495.

  15. Ervik, Rune, 2000: The Hidden Welfare State in Comparative Perspective: Tax Expenditures and Social Policy in Eight Countries. Unpublished doctoral dissertation. Bergen: University of Bergen, Department of Comparative Politics.
    Paper not yet in RePEc: Add citation now
  16. Eurostat, 2004: Structures of the Taxation System in the European Union. Data 19952002. Luxembourg: Eurostat.
    Paper not yet in RePEc: Add citation now
  17. For critical discussions of these and other arguments see Murphy/Nagel (2002) and AviYonah (2004). Most data on average effective tax burdens on capital, labor, and consumption available for larger sets of countries, including that of Carey/Rabesona (2002), does not adequately reflect many forms of tax relief for capital income This can lead to highly misleading data patterns. The Eurostat data seem more reliable because Eurostat has access to national sources on the breakdown of personal income tax revenue into its capital and labor components. These data are only available for EU-15 member states and the period 19952002.
    Paper not yet in RePEc: Add citation now
  18. Frank, Robert H., 1999: Luxury Fever. New York: Free Press.
    Paper not yet in RePEc: Add citation now

  19. Fuest, Clemens/Alfons Weichenrieder, 2002: Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates. In: Ifo-Studien 48, 611-632.

  20. Ganghof, Steffen, 2005a: The Conditional Importance of Veto Institutions: Economic Constraints and Top Marginal Income Tax Rates in Advanced OECD Countries. Unpublished manuscript. Cologne: Max Planck Institute for the Study of Societies.
    Paper not yet in RePEc: Add citation now
  21. Ganghof, Steffen, 2005b: Globalisation, Tax Reform Ideals and Social Policy Financing. In: Global Social Policy 5, 77-95.
    Paper not yet in RePEc: Add citation now
  22. Ganghof, Steffen, 2006: The Politics of Income Taxation. Colchester: ECPR Press, forthcoming.
    Paper not yet in RePEc: Add citation now
  23. Ganghof, Steffen, 2007: The Political Economy of High Income Taxation: Capital Taxation, Path Dependence and Political Institutions in Denmark. In: Comparative Political Studies, forthcoming.
    Paper not yet in RePEc: Add citation now
  24. Ganghof, Steffen/Philipp Genschel, 2006: Tax Policy in an Enlarging EU: Is there a Case for a Minimum Company Tax Rate? MPIfG Discussion Paper 06/1. Cologne: Max Planck Institute for the Study of Societies, forthcoming.
    Paper not yet in RePEc: Add citation now
  25. Ganghof, Steffen/Richard Eccleston, 2004: Globalisation and the Dilemmas of Income Taxation in Australia. In: Australian Journal of Political Science 39, 519-534.
    Paper not yet in RePEc: Add citation now
  26. Ganghof, Steffen/Richard Eccleston, 2004: Globalisation and the Dilemmas of Income Taxation in Australia. In: Australian Journal of Political Science 39, 519-534.
    Paper not yet in RePEc: Add citation now
  27. Garrett, Geoffrey, 1998a: Partisan Politics in the Global Economy. Cambridge: Cambridge University Press.
    Paper not yet in RePEc: Add citation now
  28. Garrett, Geoffrey, 1998b: Shrinking States? Globalization and National Autonomy in the OECD. In: Oxford Development Studies 26, 71-97.
    Paper not yet in RePEc: Add citation now
  29. Garrett, Geoffrey/Peter Lange, 1991: Political Responses to Interdependence: What's Left for the Left? In: International Organization 45, 539-564.
    Paper not yet in RePEc: Add citation now

  30. Gordon, Roger H./Joel B. Slemrod, 2000: Are Real Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? In: Joel B. Slemrod (ed.), Does Atlas Shrug? The Economics Consequences of Taxing the Rich. New York: Russell Sage/Harvard University Press, 240-280.

  31. Gordon, Roger H./Joel Slemrod, 1988: Do We Collect any Revenue from Taxing Capital Income? In: Tax Policy and the Economy 2, 89-130.

  32. Gordon, Roger/Laura Kalambokidis/Joel Slemrod, 2004: Do We Now Collect any Revenue from Taxing Capital Income? In: Journal of Public Economics 88, 9811009.

  33. Griffith, Rachel/Alexander Klemm, 2004: What Has Been the Tax Competition Experience of the Last 20 Years? Institute for Fiscal Studies, WP 04/05. London.

  34. Hagen, Kare Peter/Peter Birch Sorensen, 1998: Taxation of Income from Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries. In: Peter Birch Sorensen (ed.), Tax Policy in the Nordic Countries. Houndmills: Macmillan, 28-71.

  35. Haufler, Andreas/Guttorm Schjelderup, 2000: Corporate Tax Systems and Cross Country Profit Shifting. In: Oxford Economic Letters 52, 306-325.

  36. Here and throughout I assume that payroll taxes and indirect consumption taxes are largely shifted backwards onto wages. Note also that the arguments of Wilensky and Kato are partly based on the visibility of income and property taxes. I will not comment on this mechanism here. For a more detailed analysis of tradeoffs and the resulting conceptions of policy change, see Ganghof (2006 forthcoming: chapters 3 and 4).
    Paper not yet in RePEc: Add citation now

  37. Hettich, Walter/Stanley L. Winer, 1999: Democratic Choice and Taxation. A Theoretical and Empirical Analysis. Cambridge: Cambridge University Press.

  38. Hines Jr., James R., 1999: Lessons form Behavioral Responses to International Taxation. In: National Tax Journal 52, 305-322.

  39. Howard, Christopher, 1997: The Hidden Welfare State. Tax Expenditures and Social Policy in the United States. Princeton: Princeton University Press.
    Paper not yet in RePEc: Add citation now
  40. IFS Capital Taxes Group, 1991: Equity for Companies: A Corporation Tax for the 1990s. IFS Commentary no. 26. London: Institute for Fiscal Studies.
    Paper not yet in RePEc: Add citation now

  41. Isaac, John, 1997: A Comment on the Viability of the Allowance for Corporate Equity. In: Fiscal Studies 18, 303-318.

  42. Kato, Junko, 2003: Regressive Taxation and the Welfare State. Path Dependence and Policy Diffusion. Cambridge: Cambridge University Press.
    Paper not yet in RePEc: Add citation now

  43. Keen, Michael/John King, 2003: The Croatian Profit Tax: An ACE in Practice. In: Manfred Rose (ed.), Integriertes Steuer- und Sozialsystem. Heidelberg: Manfred Rose, 323-342.

  44. Kemmerling, Achim, 2005: Tax Mixes, Welfare States and Employment: Tracking Diverging Vulnerabilities. In: Journal of European Public Policy 12, 1-22.
    Paper not yet in RePEc: Add citation now
  45. Kirchhof, Paul, 2003: Der Grundrechtsschutz des Steuerpflichtigen: Zur Rechtsprechung des Bundes-verfassungsgerichts im vergangenen Jahrzehnt. In: Archiv des öffentlichen Rechts 128, 1-51.
    Paper not yet in RePEc: Add citation now
  46. Layard, Richard, 2005: Happiness. Lessons from a New Science. New York.
    Paper not yet in RePEc: Add citation now

  47. Lindert, Peter H., 2004: Growing Public: Social Spending and Economic Growth since the Eighteenth Century. Volume One: The Story. Cambridge: Cambridge University Press.

  48. Mintz, Jack M., 1995: Corporation Tax: A Survey. In: Fiscal Studies 16, 23-68.

  49. Murphy, Liam/Thomas Nagel, 2002: The Myth of Ownership. Taxes and Justice. Oxford: Oxford University Press.
    Paper not yet in RePEc: Add citation now
  50. OECD, 2004a: Employment Outlook. Paris: OECD.
    Paper not yet in RePEc: Add citation now
  51. OECD, 2004b: Statistical Compendium. OECD.
    Paper not yet in RePEc: Add citation now
  52. OECD, 2004c: Taxing Wages 2003-2004. Special Feature: Broadening the Definition of the Average Worker. Paris: OECD.
    Paper not yet in RePEc: Add citation now
  53. Przeworski, Adam, 1999: Minimalist Conception of Democracy: A Defense. In: Ian Shapiro/Casiano Hacker-Cordón (eds.), Democracy's Value. Cambridge: Cambridge University Press, 23-55.
    Paper not yet in RePEc: Add citation now
  54. Przeworski, Adam/Michael Wallerstein, 1982: Democratic Capitalism at the Crossroads. In: Democracy 2, 52-86.
    Paper not yet in RePEc: Add citation now

  55. Przeworski, Adam/Michael Wallerstein, 1988: The Structural Dependence of the State on Capital. In: American Political Science Review 82, 11-29.

  56. Røed, Knut/Steinar Strøm, 2002: Progressive Taxes and the Labour Market Is the TradeOff between Equality and Efficiency Inevitable? In: Journal of Economic Surveys 16, 77-110.

  57. Rose, Manfred/Rolf Wiswesser, 1998: Tax Reform in Transition Economies: Experiences from the Croation Tax Reform Process of the 1990s. In: Peter Birch Sørensen (ed.), Public Finance in a Changing World. Houndsmills: Macmillan, 257-278.

  58. Sørensen, Peter B., 1998: Recent Innovations in Nordic Tax Policy: From the Global Income Tax to the Dual Income Tax. In: Peter Birch Sørensen (ed.), Tax Policy in the Nordic Countries. London: Macmillan, 1-27.
    Paper not yet in RePEc: Add citation now
  59. Sørensen, Peter Birch, 2006: Neutral Taxation of Shareholder Income. In: International Tax and Public Finance, forthcoming.
    Paper not yet in RePEc: Add citation now

  60. Sala-i-Martin, Xavier, 1996: The Classical Approach to Convergence Analysis. In: The Economic Journal 106, 1019-1036.

  61. Scharpf, Fritz W., 2000: The Viability of Advanced Welfare States in the International Economy: Vulnerabilities and Options. In: Journal of European Public Policy 7, 190228.

  62. Scharpf, Fritz W., 2001: Employment and the Welfare State. A Continental Dilemma. In: Bernhard Ebbinghaus/Philip Manow (eds.), Comparing Welfare Capitalism. Social Policy and Political Economy in Europe, Japan and in the USA. London: Routledge, 270-283.
    Paper not yet in RePEc: Add citation now
  63. Similar estimates for the US are provided by Gordon/Slemrod (1988) and Gordon et al. (2004).
    Paper not yet in RePEc: Add citation now
  64. Since the Eurostat estimates are at least roughly comparable to those of Carey/Rabesona, however, I combine the Eurostat data with these OECD data (for the period 1995-2000).
    Paper not yet in RePEc: Add citation now

  65. Slemrod, Joel, 1990: Optimal Taxation and Optimal Tax Systems. In: Journal of Economic Perspectives 4, 157-178.

  66. Slemrod, Joel, 1997: Deconstructing the Income Tax. In: American Economic Review 87, 151-155.

  67. Slemrod, Joel, 2004: Are Corporate Tax Rates, or Countries, Converging? In: Journal of Public Economics 88, 1169-1186.

  68. Slemrod, Joel/Jon Bakija, 2004: Taxing Ourselves. A Citizen's Guide to the Great Debate Over Tax Reform. 3rd. edition. Cambridge: MIT Press.

  69. Steinmo, Sven, 2003: The Evolution of Policy Ideas: Tax Policy in the 20th Century. In: British Journal of Politics and International Relations 5, 206-236.
    Paper not yet in RePEc: Add citation now
  70. Stokes, Susan C., 2001: Mandates and Democracy. Neoliberalism by Surprise in Latin America. Cambridge: Cambridge University Press.
    Paper not yet in RePEc: Add citation now
  71. Stotsky, Janet, 1995: Summary of IMF Policy Advice. In: Parthasarathi Shome (ed.), Tax Policy Handbook. Washington, DC: International Monetary Fund, 279-284.
    Paper not yet in RePEc: Add citation now

  72. Summers, Lawrence/Jonathan Gruber/Rodrigo Vergara, 1993: Taxation and the Structure of Labor Markets: The Case of Corporatism. In: The Quarterly Journal of Economics 108, 385-411.

  73. Swank, Duane, 1998: Funding the Welfare State: Globalization and the Taxation of Business in Advanced Market Economies. In: Political Studies 46, 671-692.

  74. Swank, Duane/Sven Steinmo, 2002: The New Political Economy of Taxation in Advanced Capitalist Democracies. In: American Journal of Political Science 46, 642-655.
    Paper not yet in RePEc: Add citation now

  75. Tanzi, Vito/Howell Zee, 2000: Tax Policy for Emerging Markets: Developing Countries. In: National Tax Journal 53, 299-322.

  76. The DIT model has influenced tax reforms in many countries, although only a few countries have so far implemented this model consistently (Ganghof 2005b). The model is now also advanced as the most adequate model of pragmatic tax reform for developing countries (Bird/Zolt 2005).
    Paper not yet in RePEc: Add citation now
  77. The underlying model of expenditure taxation is of a pre-paid kind. Rather than exempting savings but taxing returns (post-paid or cash-flow expenditure tax), savings are taxed but normal returns are exempt. On the resulting alternative to cash-flow taxes see Boadway/Bruce (1984), as well as IFS Capital Taxes Group (1991). Some studies also find evidence for competition on effective tax rates on normal profits (that is, effective marginal tax rates) - see especially Devereux et al. (2004). Ganghof (2005a) uses regression analysis to investigate the relationship between country size and tax rates; Ganghof (2005b) shows that the relationship between tax rates and country size also holds for a much larger sample of countries.
    Paper not yet in RePEc: Add citation now
  78. Wage coordination scores (for the period 1995-2000) are taken from OECD (2004a: 151). The estimated equation (OLS) is this: CapitalTax/(Labor+ConsumptionTax) = 135.42 -6.87WageCoordination - 1.81TotalTaxation. Adj. R-squared = .77.
    Paper not yet in RePEc: Add citation now
  79. Wallerstein, Michael/Adam Przeworski, 1995: Capital Taxation with Open Borders. In: Review of International Political Economy 2, 425-445.
    Paper not yet in RePEc: Add citation now
  80. Wilensky, Harold, 2002: Rich Democracies. Political Economy, Public Policy, and Peformance. Berkeley: University of California Press.
    Paper not yet in RePEc: Add citation now

  81. Willoch, Kaare, 1995: What Can Other Countries Learn from the Scandinavian Experience? II. In: Nordic Journal of Political Economy 22, 177-182.

  82. World Bank, 2003: World Development Indicators, CD ROM. Washington, DC: The World Bank. Endnotes I use the terms expenditure tax and consumption tax interchangeably. For the purposes of this paper I ignore compensation for inflation and returns to risktaking, which need not be taxed under either income or consumption taxes.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. A political economy model of the vertical fiscal gap and vertical fiscal imbalances in a federation. (2013). Dahlby, Bev ; Rodden, Jonathan.
    In: Working Papers.
    RePEc:ieb:wpaper:2013/6/doc2013-18.

    Full description at Econpapers || Download paper

  2. Interjurisdictional competition with adverse selection. (2012). Hernandez-Murillo, Ruben.
    In: Working Papers.
    RePEc:fip:fedlwp:2012-052.

    Full description at Econpapers || Download paper

  3. The Stimulative Effects of Intergovernmental Grants and the Marginal Cost of Public Funds. (2012). Ferede, Ergete ; Dahlby, Bev.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3863.

    Full description at Econpapers || Download paper

  4. The marginal cost of public funds and the flypaper effect. (2011). Dahlby, Bev.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:3:p:304-321.

    Full description at Econpapers || Download paper

  5. Political economy of Ramsey taxation. (2011). Tsyvinski, Aleh ; Golosov, Mikhail ; Acemoglu, Daron.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:95:y:2011:i:7:p:467-475.

    Full description at Econpapers || Download paper

  6. One dollar, one vote. (2010). Karabarbounis, Loukas.
    In: MPRA Paper.
    RePEc:pra:mprapa:25274.

    Full description at Econpapers || Download paper

  7. A glimpse through the veil of ignorance: Equality of opportunity and support for redistribution. (2010). Krawczyk, Michal.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:94:y:2010:i:1-2:p:131-141.

    Full description at Econpapers || Download paper

  8. A Median Voter Model of the Vertical Fiscal Gap. (2009). Wilson, Leonard ; Dahlby, Bev ; Rodden, Jonathan.
    In: Working Papers.
    RePEc:ris:albaec:2009_014.

    Full description at Econpapers || Download paper

  9. Alcohol/Leisure Complementarity: Empirical Estimates and Implications for Tax Policy. (2009). West, Sarah ; Parry, Ian ; Parry, Ian W. H., .
    In: Discussion Papers.
    RePEc:rff:dpaper:dp-09-09.

    Full description at Econpapers || Download paper

  10. Intended and Unintended Consequences of Prison Reform. (2009). Mocan, Naci ; Boylan, Richard.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15535.

    Full description at Econpapers || Download paper

  11. Policy Choice: Theory and Evidence from Commitment via International Trade Agreements. (2009). Tovar, Patricia ; Limão, Nuno ; Limo, Nuno.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14655.

    Full description at Econpapers || Download paper

  12. The taxman tools up: An event history study of the introduction of the personal income tax. (2009). Jensen, Peter ; Aidt, Toke.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:93:y:2009:i:1-2:p:160-175.

    Full description at Econpapers || Download paper

  13. Redistributive politics with distortionary taxation. (2009). Sahuguet, Nicolas ; Crutzen, Benoit ; Crutzen, Benoit S. Y., .
    In: Journal of Economic Theory.
    RePEc:eee:jetheo:v:144:y:2009:i:1:p:264-279.

    Full description at Econpapers || Download paper

  14. Policy Choice: Theory and Evidence from Commitment via International Trade Agreements. (2009). Tovar, Patricia ; Limão, Nuno ; Limo, Nuno.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7137.

    Full description at Econpapers || Download paper

  15. Do Tax Cuts Starve the Beast? The Effect of Tax Changes on Government Spending. (2009). Romer, Christina.
    In: Brookings Papers on Economic Activity.
    RePEc:bin:bpeajo:v:40:y:2009:i:2009-01:p:139-214.

    Full description at Econpapers || Download paper

  16. Labour Market Reforms in the Context of Political Power Theory: The Case of Slovenia. (2008). Verbič, Miroslav ; Cok, Mitja ; Redek, Tjasa ; Domadenik, Polona .
    In: MPRA Paper.
    RePEc:pra:mprapa:25524.

    Full description at Econpapers || Download paper

  17. Inflation and the size of government. (2008). Mulligan, Casey ; Han, Song.
    In: Review.
    RePEc:fip:fedlrv:y:2008:i:may:p:245-267:n:v.90no.3,pt.2.

    Full description at Econpapers || Download paper

  18. Explaining Inefficient Policy Instruments. (2008). de Gorter, Harry ; DeGorter, Harry .
    In: Agricultural Distortions Working Paper Series.
    RePEc:ags:wbadwp:48638.

    Full description at Econpapers || Download paper

  19. Automobile Externalities and Policies. (2007). Walls, Margaret ; Parry, Ian ; Harrington, Winston.
    In: Discussion Papers.
    RePEc:rff:dpaper:dp-06-26.

    Full description at Econpapers || Download paper

  20. The Political-Economy Positive Role of the Social Security System in Sustaining Immigration (But Not Vice Versa). (2007). Razin, Assaf ; Sand, Edith.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13598.

    Full description at Econpapers || Download paper

  21. Do Tax Cuts Starve the Beast: The Effect of Tax Changes on Government Spending. (2007). Romer, Christina.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13548.

    Full description at Econpapers || Download paper

  22. E-ZTax: Tax Salience and Tax Rates. (2007). Finkelstein, Amy.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12924.

    Full description at Econpapers || Download paper

  23. Are the costs of reducing greenhouse gases from passenger vehicles negative?. (2007). Parry, Ian.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:62:y:2007:i:2:p:273-293.

    Full description at Econpapers || Download paper

  24. The Role of Immigration in Sustaining the Social Security System: A Political Economy Approach. (2007). Razin, Assaf ; Sand, Edith.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6302.

    Full description at Econpapers || Download paper

  25. The Role of Immigration in Sustaining the Social Security System: A Political Economy Approach. (2007). Razin, Assaf ; Sand, Edith.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1979.

    Full description at Econpapers || Download paper

  26. The Taxman Tools Up: An Event History Study of the Introduction of the Personal Income Tax in Western Europe, 1815-1941.. (2007). Jensen, Peter ; Aidt, Toke.
    In: Cambridge Working Papers in Economics.
    RePEc:cam:camdae:0766.

    Full description at Econpapers || Download paper

  27. Tax Structure, Size of Government, and the Extension of the Voting Franchise in Western Europe, 1860-1938. (2007). Jensen, Peter ; Aidt, Toke.
    In: Cambridge Working Papers in Economics.
    RePEc:cam:camdae:0715.

    Full description at Econpapers || Download paper

  28. The politics of tax structure. (2006). Ganghof, Steffen .
    In: MPIfG Working Paper.
    RePEc:zbw:mpifgw:061.

    Full description at Econpapers || Download paper

  29. Fiscal and Externality Rationales for Alcohol Taxes. (2006). West, Sarah ; Parry, Ian ; Laxminarayan, Ramanan.
    In: Discussion Papers.
    RePEc:rff:dpaper:dp-06-51.

    Full description at Econpapers || Download paper

  30. Are the Costs of Reducing Greenhouse Gases from Passenger Vehicles Negative?. (2006). Parry, Ian.
    In: Discussion Papers.
    RePEc:rff:dpaper:dp-06-14-rev.

    Full description at Econpapers || Download paper

  31. Emergence and Persistence of Inefficient States. (2006). Vindigni, Andrea ; Ticchi, Davide ; Acemoglu, Daron.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12748.

    Full description at Econpapers || Download paper

  32. Political Competitiveness. (2006). Tsui, Kevin ; Mulligan, Casey.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12653.

    Full description at Econpapers || Download paper

  33. Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime. (2006). Winer, Stanley ; Kenny, Lawrence.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:13:y:2006:i:2:p:181-215.

    Full description at Econpapers || Download paper

  34. Capital taxation and electoral accountability. (2006). Magris, Francesco ; Aidt, Toke.
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:22:y:2006:i:2:p:277-291.

    Full description at Econpapers || Download paper

  35. Redistributive Politics with Distortionary Taxation. (2006). Sahuguet, Nicolas ; Crutzen, Benoit.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5975.

    Full description at Econpapers || Download paper

  36. Emergence and Persistence of Inefficient States. (2006). Vindigni, Andrea ; Ticchi, Davide ; Agemoglu, Daron.
    In: LABORatorio R. Revelli Working Papers Series.
    RePEc:cca:wplabo:54.

    Full description at Econpapers || Download paper

  37. Emergence and Persistence of Inefficient States. (2006). Vindigni, Andrea ; Ticchi, Davide ; Acemoglu, Daron.
    In: Carlo Alberto Notebooks.
    RePEc:cca:wpaper:34.

    Full description at Econpapers || Download paper

  38. The Role of Efficiency of Redistributive Institutions on Redistribution: An Empirical Assessment. (2006). Aysan, Ahmet.
    In: Working Papers.
    RePEc:bou:wpaper:2006/14.

    Full description at Econpapers || Download paper

  39. The Role of Efficiency of Redistributive Institutions on Redistribution: An Empirical Assessment. (2005). Aysan, Ahmet.
    In: MPRA Paper.
    RePEc:pra:mprapa:17773.

    Full description at Econpapers || Download paper

  40. The Shadowing Role of Redistributive Institutions in the Relationship Between Income Inequality and Redistribution. (2005). Aysan, Ahmet.
    In: MPRA Paper.
    RePEc:pra:mprapa:17772.

    Full description at Econpapers || Download paper

  41. Government growth in the twenty-first century. (2005). Holcombe, Randall.
    In: Public Choice.
    RePEc:kap:pubcho:v:124:y:2005:i:1:p:95-114.

    Full description at Econpapers || Download paper

  42. Fiscal Interactions and the Costs of Controlling Pollution from Electricity. (2004). Parry, Ian.
    In: Discussion Papers.
    RePEc:rff:dpaper:dp-04-27.

    Full description at Econpapers || Download paper

  43. Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. (2004). Henrekson, Magnus ; Davis, Steven.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10509.

    Full description at Econpapers || Download paper

  44. Population and Regulation. (2004). Shleifer, Andrei ; Mulligan, Casey.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10234.

    Full description at Econpapers || Download paper

  45. Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. (2004). Henrekson, Magnus ; Davis, Steven.
    In: Ratio Working Papers.
    RePEc:hhs:ratioi:0057.

    Full description at Econpapers || Download paper

  46. Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. (2004). Henrekson, Magnus ; Davis, Steven.
    In: SSE/EFI Working Paper Series in Economics and Finance.
    RePEc:hhs:hastef:0560.

    Full description at Econpapers || Download paper

  47. Do Democracies Have Different Public Policies than Nondemocracies?. (2003). Sala-i-Martin, Xavier ; Mulligan, Casey ; Gil, Ricard.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10040.

    Full description at Econpapers || Download paper

  48. Napsterizing Pharmaceuticals: Access, Innovation and Consumer Welfare. (2003). Snyder, Edward ; Hughes, James ; Moore, Michael J.
    In: Levine's Working Paper Archive.
    RePEc:cla:levarc:618897000000000555.

    Full description at Econpapers || Download paper

  49. Napsterizing Pharmaceuticals: Access, Innovation, and Consumer Welfare. (2002). Snyder, Edward ; Hughes, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9229.

    Full description at Econpapers || Download paper

  50. The Uneasy Case for the Flat Tax. (1999). Rasmusen, Eric ; Buckley, Francis.
    In: Public Economics.
    RePEc:wpa:wuwppe:9907003.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-26 09:41:55 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy