Nothing Special   »   [go: up one dir, main page]

create a website
On the Taxation of Life Income. (1975). .
In: Public Finance Review.
RePEc:sae:pubfin:v:3:y:1975:i:4:p:299-319.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 22

References cited by this document

Cocites: 62

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. The Lifetime Incidence Of Consumption Sales Taxes. (1977). Walker, David J ; Adams, Roy D.
    In: ISU General Staff Papers.
    RePEc:isu:genstf:197712010800001043.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Asimakopulos A. , Weldon J. C. , (1968) “On the theory of government pension plans.†Canadian J. of Economics 1, 4 (November): 699–717.

  2. Bird R. M. , (1970) The Growth of Government Spending in Canada. Canadian Tax Foundation, Toronto.
    Paper not yet in RePEc: Add citation now
  3. Brinner R. , (1973) “Inflation, deferral and the neutral taxation of capital gains.†National Tax J. 26, 4 (December): 565–573.
    Paper not yet in RePEc: Add citation now
  4. Brown E. C. , (1955) “Capital maintenance and the concept of income.†J. of Pol. Economy 63 (February).
    Paper not yet in RePEc: Add citation now
  5. Buchanan J. M. , (1964) “Confessions of a burden monger.†J. of Pol. Economy 72 (October): 486–488.

  6. Cloe C. W. , (1952) “Capital gains and the changing price level.†National Tax J. (September): 207–217.
    Paper not yet in RePEc: Add citation now
  7. Corbin D. A. , (1956) “Capital maintenance and the concept of income: A comment.†J. of Pol. Economy 64 (December): 528–533.

  8. Hause J. C. , (1964) “Comment on ‘how to make a burden of the public debt.’†J. of Pol. Economy 72 (October): 486–490.

  9. Helliwell J. , (1969) “The taxation of capital gains.†Canadian J. of Economics 2 (May): 314–318.

  10. Holt C. C. , (1949) “Averaging of income for tax purposes: Equity and fiscal policy considerations.†National Tax J. 2 (December): 349–361.
    Paper not yet in RePEc: Add citation now
  11. Mishan E. J. , (1963) “How to make a burden of the public debt.†J. of Pol. Economy 71 (December): 529–542.

  12. Mishan E. J. , (1964) “The burden of the public debt: A rejoinder.†J. of Pol. Economy 72 (October): 491–495.

  13. Modigliani F. , (1964) “How to make a burden of the public debt: A reply to Mishan.†J. of Pol. Economy 72 (October): 483–485.

  14. Musgrave R. A. , (1959) The Theory of Public Finance. New York: McGraw-Hill.
    Paper not yet in RePEc: Add citation now
  15. Pechman J. A. , (1971) Federal Tax Policy. Washington, D.C.: Brookings.
    Paper not yet in RePEc: Add citation now
  16. Polinsky A. M. , (1973) “A note on the measurement of incidence.†Public Finance Q. 1, 2 (April): 219–230.
    Paper not yet in RePEc: Add citation now
  17. Shoup C. S. , (1969) Public Finance. Chicago: Aldine.
    Paper not yet in RePEc: Add citation now
  18. Strayer P. J. , (1939) “The effect of a rise in prices upon the income tax.†The Bulletin of the National Tax Association 24 (March): 165–176.
    Paper not yet in RePEc: Add citation now
  19. Vickrey W. , (1939) “Averaging of income for income-tax purposes.†J. of Pol. Economy. 47, 3 (June), (reprinted in Musgrave R. A. , Shoup C. S. , , eds., Readings in the Economics of Taxation. Homewood, Ill.: Richard D. Irwin).

  20. Vickrey W. , (1947) Agenda for Progressive Taxation. New York: Ronald Press.
    Paper not yet in RePEc: Add citation now
  21. Viner J. , (1923) “Taxation and changes in price levels.†J. of Pol. Economy 31 (June): 494–520.

  22. Vukelich G. , (1972) “The effect of inflation on real tax rates.†Canadian Tax J. (July/August): 327–342.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Taxation of capital gains upon accrual: is it really more efficient than realisation?. (2022). D'Antoni, Massimo ; Arachi, Giampaolo.
    In: Fiscal Studies.
    RePEc:wly:fistud:v:43:y:2022:i:1:p:39-61.

    Full description at Econpapers || Download paper

  2. The Optimal Size and Progressivity of Old-Age Social Security. (2022). Cabezon, Francisco .
    In: Papers.
    RePEc:arx:papers:2211.03912.

    Full description at Econpapers || Download paper

  3. Debt, deficits, and inflation. (2021). Wood, Geoffrey ; Capie, Forrest.
    In: Economic Affairs.
    RePEc:bla:ecaffa:v:41:y:2021:i:1:p:38-50.

    Full description at Econpapers || Download paper

  4. On Vickrey’s Income Averaging. (2020). Tsyvinski, Aleh ; Steinerberger, Stefan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27024.

    Full description at Econpapers || Download paper

  5. Area-based equitable pricing strategies for multimodal urban networks with heterogeneous users. (2020). Geroliminis, Nikolas ; Zheng, Nan.
    In: Transportation Research Part A: Policy and Practice.
    RePEc:eee:transa:v:136:y:2020:i:c:p:357-374.

    Full description at Econpapers || Download paper

  6. On Vickreys Income Averaging. (2020). Tsyvinski, Aleh ; Steinerberger, Stefan.
    In: Papers.
    RePEc:arx:papers:2004.06289.

    Full description at Econpapers || Download paper

  7. Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept. (2019). Synyutka, Nataliya.
    In: Accounting and Finance.
    RePEc:iaf:journl:y:2019:i:3:p:100-106.

    Full description at Econpapers || Download paper

  8. The Nordic model: 25 years of drawing the line between earned and capital income in Finland. (2018). Reijo, Knuutinen.
    In: Nordic Tax Journal.
    RePEc:vrs:notajo:v:2018:y:2018:i:1:p:64-80:n:3.

    Full description at Econpapers || Download paper

  9. EZRA MISHAN, CONTRARIAN AND SAGE: AN APPRECIATION. (2016). Sinclair, Peter.
    In: The Singapore Economic Review (SER).
    RePEc:wsi:serxxx:v:61:y:2016:i:03:n:s0217590816400129.

    Full description at Econpapers || Download paper

  10. Ricardian Approach to Fiscal Sustainability in India. (2016). Pradhan, Krishanu.
    In: Margin: The Journal of Applied Economic Research.
    RePEc:sae:mareco:v:10:y:2016:i:4:p:499-529.

    Full description at Econpapers || Download paper

  11. Ricardian approach to fiscal sustainability in India. (2015). Pradhan, Krishanu.
    In: Working Papers.
    RePEc:sch:wpaper:335.

    Full description at Econpapers || Download paper

  12. Capital Gains Tax and Housing Price Bubble: A Cross-Country Study. (2014). Gholizadeh, Ali Akbar .
    In: Iranian Economic Review.
    RePEc:eut:journl:v:18:y:2014:i:2:p:47.

    Full description at Econpapers || Download paper

  13. Optimal redistribution: A life-cycle perspective. (2014). Michau, Jean-Baptiste.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:111:y:2014:i:c:p:1-16.

    Full description at Econpapers || Download paper

  14. Arrow’s theorem of the deductible: Moral hazard and stop-loss in health insurance. (2013). Schokkaert, Erik ; DREZE, JACQUES.
    In: Journal of Risk and Uncertainty.
    RePEc:kap:jrisku:v:47:y:2013:i:2:p:147-163.

    Full description at Econpapers || Download paper

  15. Ex-Post Equivalence under Capital Gains Taxation. (2012). Panteghini, Paolo ; Menoncin, Francesco.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-11-00725.

    Full description at Econpapers || Download paper

  16. The Inequality Effects of a Dual Income Tax System. (2012). Thoresen, Thor ; Lambert, Peter J..
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:12:y:2012:i:1:n:29.

    Full description at Econpapers || Download paper

  17. Allgemeine Steuerlehre. (2010). Homburg, Stefan.
    In: EconStor Books.
    RePEc:zbw:esmono:92547.

    Full description at Econpapers || Download paper

  18. Optimal Dynamic Taxes. (2010). Tsyvinski, Aleh ; Golosov, Mikhail ; Troshkin, Maxim .
    In: 2010 Meeting Papers.
    RePEc:red:sed010:320.

    Full description at Econpapers || Download paper

  19. Dual Income Taxes: A Nordic Tax System. (2010). Srensen, Peter Birch .
    In: Chapters.
    RePEc:elg:eechap:13704_5.

    Full description at Econpapers || Download paper

  20. On Optimal Lifetime Redistribution Policy. (2010). Tuomala, Matti ; Tenhunen, Sanna.
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:12:y:2010:i:1:p:171-198.

    Full description at Econpapers || Download paper

  21. Optimal Taxation in Theory and Practice. (2009). Yagan, Danny ; Weinzierl, Matthew ; Mankiw, N. Gregory.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15071.

    Full description at Econpapers || Download paper

  22. Valuation before and after tax in the discrete time, finite state no arbitrage model. (2009). .
    In: Annals of Finance.
    RePEc:kap:annfin:v:5:y:2009:i:1:p:91-123.

    Full description at Econpapers || Download paper

  23. Retrospective Capital Gains Taxation in the Real World. (2009). Panteghini, Paolo ; Menoncin, Francesco.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2674.

    Full description at Econpapers || Download paper

  24. IMITATING ACCRUAL TAXATION ON A REALIZATION BASIS. (2009). Sahm, Marco.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:23:y:2009:i:4:p:734-761.

    Full description at Econpapers || Download paper

  25. Optimal Taxation and Social Insurance in a Lifetime Perspective. (2007). Sorensen, P B ; Bovenberg, A L.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:9315c167-87c2-474d-988a-df6bf136d52e.

    Full description at Econpapers || Download paper

  26. Optimal Taxation and Social Insurance in a Lifetime Perspective. (2007). Bovenberg, Lans ; Sorensen, P. B..
    In: Discussion Paper.
    RePEc:tiu:tiucen:9315c167-87c2-474d-988a-df6bf136d52e.

    Full description at Econpapers || Download paper

  27. Integrating Income Tax and National Insurance: an interim report. (2007). Loutzenhiser, Glen ; Adam, Stuart .
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:07/21.

    Full description at Econpapers || Download paper

  28. How Well Does the US Social Insurance System Provide Social Insurance?. (2006). Parra, Juan Carlos ; Huggett, Mark.
    In: Working Papers.
    RePEc:geo:guwopa:gueconwpa~06-06-11.

    Full description at Econpapers || Download paper

  29. Optimal Taxation and Social Insurance in a Lifetime Perspective. (2006). Bovenberg, Lans ; Sorensen, Peter Birch.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1690.

    Full description at Econpapers || Download paper

  30. The Future of Capital Income Taxation. (2006). Auerbach, Alan.
    In: Berkeley Olin Program in Law & Economics, Working Paper Series.
    RePEc:cdl:oplwec:qt90v90406.

    Full description at Econpapers || Download paper

  31. The Future of Capital Income Taxation. (2006). Auerbach, Alan J.
    In: Department of Economics, Working Paper Series.
    RePEc:cdl:econwp:qt90v90406.

    Full description at Econpapers || Download paper

  32. Tax‐induced Dissimilarities Between Domestic and Foreign Mutual Funds in Italy. (2006). Savona, Roberto.
    In: Economic Notes.
    RePEc:bla:ecnote:v:35:y:2006:i:2:p:173-202.

    Full description at Econpapers || Download paper

  33. Quantifying the Inefficiency of the US Social Insurance System. (2005). Parra, Juan Carlos ; Huggett, Mark.
    In: Working Papers.
    RePEc:geo:guwopa:gueconwpa~05-05-16.

    Full description at Econpapers || Download paper

  34. Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven. (2005). Kari, Seppo ; Jouko, ; Yla-Liedenpohja, .
    In: Discussion Papers.
    RePEc:fer:dpaper:367.

    Full description at Econpapers || Download paper

  35. Negative Gearing and the Taxation of Capital Gains in Australia. (2005). Richardson, Martin ; Fane, George.
    In: The Economic Record.
    RePEc:bla:ecorec:v:81:y:2005:i:254:p:249-261.

    Full description at Econpapers || Download paper

  36. Irving Fishers Spendings (Consumption) Tax in Retrospect. (2005). Whalley, John ; Shoven, John B..
    In: American Journal of Economics and Sociology.
    RePEc:bla:ajecsc:v:64:y:2005:i:1:p:215-235.

    Full description at Econpapers || Download paper

  37. Generalized cash-flow taxation. (2004). Bradford, David ; Auerbach, Alan.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:5:p:957-980.

    Full description at Econpapers || Download paper

  38. US income taxation of new financial products. (2004). Warren, Alvin Jr, .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:5:p:899-923.

    Full description at Econpapers || Download paper

  39. En defensa de un impuesto progresivo sobre el consumo. (2004). Ruiz-Castillo, Javier.
    In: DE - Documentos de Trabajo. Economía. DE.
    RePEc:cte:derepe:de040603.

    Full description at Econpapers || Download paper

  40. The Real Interest Rate Yield on Long Term Municipals: What is the Role of Budget Deficits?. (2002). Cebula, Richard ; Merrick, Shelley .
    In: MPRA Paper.
    RePEc:pra:mprapa:58477.

    Full description at Econpapers || Download paper

  41. Generalized Cash Flow Taxation. (2001). Auerbach, Alan ; Bradford, David F.
    In: Working Papers.
    RePEc:pri:cepsud:69bradford.pdf.

    Full description at Econpapers || Download paper

  42. Generalized Cash Flow Taxation. (2001). Auerbach, Alan J. ; Bradford, David F..
    In: Working Papers.
    RePEc:pri:cepsud:69bradford.

    Full description at Econpapers || Download paper

  43. Generalized Cash Flow Taxation. (2001). Bradford, David F ; Auerbach, Alan J.
    In: Working Papers.
    RePEc:pri:cepsud:69.

    Full description at Econpapers || Download paper

  44. Generalized Cash Flow Taxation. (2001). Bradford, David ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8122.

    Full description at Econpapers || Download paper

  45. Optimal Taxation and Social Insurance in a Lifetime Perspective. (2001). Bovenberg, Lans ; Sorensen, Peter Birch.
    In: EPRU Working Paper Series.
    RePEc:kud:epruwp:06-01.

    Full description at Econpapers || Download paper

  46. Generalized Cash Flow Taxation. (2001). Bradford, David ; Auerbach, Alan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_425.

    Full description at Econpapers || Download paper

  47. Auswirkungen verschiedener Varianten einer negativen Einkommensteuer in Deutschland: eine Simulationsstudie. (1999). Gern, Klaus-Jurgen.
    In: Open Access Publications from Kiel Institute for the World Economy.
    RePEc:zbw:ifwkie:1055.

    Full description at Econpapers || Download paper

  48. Együttélő nemzedékek, generációk közötti transzferek, játékelmélet. (1998). Szabo, Miklos .
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:516.

    Full description at Econpapers || Download paper

  49. Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations. (1998). Alworth, Julian .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:5:y:1998:i:4:p:507-534.

    Full description at Econpapers || Download paper

  50. William Vickrey: Contributions to Public Policy. (1998). Arnott, Richard.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:5:y:1998:i:1:p:93-113.

    Full description at Econpapers || Download paper

  51. An Estimation of the Lock-In Effect of Capital Gains Taxation. (1997). Yamazaki, Fukuju ; Idee, Takako .
    In: Journal of the Japanese and International Economies.
    RePEc:eee:jjieco:v:11:y:1997:i:1:p:82-104.

    Full description at Econpapers || Download paper

  52. Corporation tax: a survey. (1995). Mintz, Jack.
    In: Fiscal Studies.
    RePEc:ifs:fistud:v:16:y:1995:i:4:p:23-68.

    Full description at Econpapers || Download paper

  53. The Lifetime Capital Gains Exemption: An Evaluation. (1995). Mintz, Jack ; Richardson, Stephen R..
    In: Canadian Public Policy.
    RePEc:cpp:issued:v:21:y:1995:i:s1:p:1-12.

    Full description at Econpapers || Download paper

  54. On the Design and Reform of Capital Gains Taxation. (1992). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:3967.

    Full description at Econpapers || Download paper

  55. Taxation and individual forestry investment: Some issues and policy implications. (1991). Dean, Michael J ; Hansard, Allan W.
    In: Australian Bureau of Agricultural and Resource Economics and Sciences (ABARES) Archive.
    RePEc:ags:abares:316168.

    Full description at Econpapers || Download paper

  56. Retrospective Capital Gains Taxation. (1988). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:2792.

    Full description at Econpapers || Download paper

  57. Public Pensions, the Federal Budget, and Discrimination. (1983). Asimakopulos, A..
    In: Canadian Public Policy.
    RePEc:cpp:issued:v:9:y:1983:i:1:p:105-113.

    Full description at Econpapers || Download paper

  58. Taxation, Corporate Financial Policy and the Cost of Capital. (1982). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1026.

    Full description at Econpapers || Download paper

  59. Municipal Borrowing: Some Empirical Results. (1981). .
    In: Public Finance Review.
    RePEc:sae:pubfin:v:9:y:1981:i:3:p:271-280.

    Full description at Econpapers || Download paper

  60. On the Taxation of Life Income. (1975). .
    In: Public Finance Review.
    RePEc:sae:pubfin:v:3:y:1975:i:4:p:299-319.

    Full description at Econpapers || Download paper

  61. A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES. (1971). Chisholm, A. H..
    In: Australian Journal of Agricultural Economics.
    RePEc:ags:ajaeau:22979.

    Full description at Econpapers || Download paper

  62. Too much cocited documents. This list is not complete

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-01-05 14:06:19 || 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.