Equity, efficiency, and the structure of indirect taxation

Keywords

Economics, Social welfare function, Subsidy, Microeconomics, Equity (law)

References

• Optimal taxation: An introduction to the literatureAgnar Sandmo — 1976
• Optimal Taxation and Public Production I: Production Efficiency, II: Tax RulesPeter Dia­mond, James A. Mirrleess — 1971
• On the Optimum Structure of Commodity TaxesAvinash Dixit — 1970
• Optimal Taxation and Public Production II: Tax RulesPeter Dia­mond, James A. Mirrlees — 1971
• A Reconsideration of the Empirical Implications of Additive PreferencesAngus Deaton — 1974
• On the measurement of inequalityAnthony B. Atkinson — 1970
• Maximum likelihood estimation of a complete system of demand equationsAnton P. Barten — 1969
• Additive Utility Functions and Linear Engel CurvesRobert A. Pollak — 1971
• A many-person Ramsey tax rulePeter Dia­mond — 1975
• Community Preferences and the Representative ConsumerJohn Muellbauer — 1976
• The Analysis of Consumer Demand in the United Kingdom, 1900-1970Angus Deaton — 1974
• Aggregation, Income Distribution and Consumer DemandJohn Muellbauer — 1975
• The structure of indirect taxation and economic efficiencyA. B. Atkinson, Joseph E. Stiglitz — 1972
• ON A CLASS OF PREFERENCE FIELDSW. M. Gorman — 1961
• The design of tax structure: Direct versus indirect taxationA. B. Atkinson, Joseph E. Stiglitz — 1976
• Community Preference FieldsW. M. Gorman — 1953

Cited by

• Optimal and maximal taxation within and among industries with various degrees of competitivenessJim William Paulsen — 1983
• Social Incidence of Indirect Taxation in Pakistan (1990 – 2001)Saadia Refaqat — 2008
• Dalton-Improving Indirect Tax ReformJoram Mayshar, Shlomo Yitzhaki — 1995
• Optimal commodity taxes under rationingNanak Ray Kakwani — 1989
• The regulation of multiproduct firms: Part I: TheoryJean Jacques Laffont, Jean Tirole — 1990
• Empirical Approaches to the Measurement of WelfareDaniel T. Slesnick — 1998
• Socially-Efficient Tax ReformsJean‐Yves Duclos, Paul Makdissi, Quentin Wodon — 2002
• The Regulation of Multiproduct Firms: Theory and Policy AnalysisJean‐Jacques Laffont, Jean Tirole — 1988
• UNIFORMITY VERSUS SELECTIVITY IN INDIRECT TAXATIONNicholas Stern — 1990
• Optimal deviations from marginal pricing in the oil products' marketMichel Strawczynski — 1990
• Some insights from the “new” theory of public financeAgnar Sandmo — 1984
• Reformas socialmente eficientes del IVA en EspañaAlfredo Serrano Mancilla — 2006
• An explicit solution to an optimal tax problemAngus Deaton — 1983
• On Using Linear Regressions in Welfare EconomicsShlomo Yitzhaki — 1996
• L'évolution de la structure des prix et les inégalités de niveau de vie en France de 1974 à 1995Marceline Bodier, Denis Cogneau — 1998
• SOCIAL WELFARE FUNCTIONS, INCOME DISTRIBUTION AND WELFARE WEIGHTS IN THE UNITED KINGDOM *John S. Dodgson — 1980
• Relative Price Changes and Households' Welfare in ItalyAlessandra Cepparulo, Francesca Giovanna Maria Gastaldi, Paolo Liberati — 2012
• Expenditure taxes, income taxes, and time-inconsistencyCarol Ann Rogers — 1987
• The Optimal Structure of Intergovernmental GrantsJames Alm — 1983
• O custo marginal social da tributação indireta no Brasil: identificando direções de reformaRozane Bezerra de Siqueira, José Ricardo Nogueira, Evaldo Santana de Souza — 2012

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