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Efficiency and incidence of taxation with free entry and love-of-variety
Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2023
We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and endogenous firm entry and exit, and we derive new formulas for the efficiency and pass-through of specific and ad valorem taxes. These formulas unify existing canonical ones and...
Persistent link: https://www.econbiz.de/10014450499
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The 2001 and 2003 tax rate reductions : an overview and estimate of the taxable income response
Auten, Gerald E.; Carroll, Robert J.; Gee, Geoffrey - In: National tax journal 61 (2008) 3, pp. 345-364
Persistent link: https://www.econbiz.de/10003799891
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Distributional effects of the 2001 and 2003 tax cuts : how do financing and behavioral resposes matter?
Elmendorf, Douglas W.; Furman, Jason; Gale, William G.; … - In: National tax journal 61 (2008) 3, pp. 365-380
Persistent link: https://www.econbiz.de/10003799949
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Distributing the corporate income tax : revised U.S. treasury methodology
Cronin, Julie-Anne; Lin, Emily Y.; Power, Laura; … - In: National tax journal 66 (2013) 1, pp. 239-262
Persistent link: https://www.econbiz.de/10009728558
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Tax policy design and the role of a tax-free threshold
Creedy, John (contributor); Hérault, Nicolas (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003746052
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Abolishing the tax-free threshold in Australia : simulating alternative reforms
Creedy, John (contributor); Hérault, Nicolas (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003746076
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Assessing the distributive impact of a revenue-neutral shift from a uniform property tax to a two-rate property tax with a uniform credit
England, Richard William; Min Qiang Zhao - In: National tax journal 58 (2005) 2, pp. 247-260
Persistent link: https://www.econbiz.de/10003058514