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Encyclopedia of Law & Economics – 6040 Consumption Tax, Value Added Tax, Excise Tax & Sales Tax

  • Aguirre, Carlos A. and Shome, Parthasarathi (1988), ‘The Mexican Value Added Tax (VAT): Methodology for Calculating the Base’, 41(4) National Tax Journal , 543-554.
  • Ashenfelter, Orley and Sullivan, Daniel (1987), ‘Nonparametric Tests of Market Structure: An Application to the Cigarette Industry’, 35(4) Journal of Industrial Economics , 483-498.
  • Barham, Vicky, Poddar, S. N. and Whalley, John (1987), ‘The Tax Treatment of Insurance under a Consumption Type, Destination Basis VAT’, 40(2) National Tax Journal , 171-182.
  • Barker, Phyllis A. (1972), ‘Projected Compliance Costs Associated with the Value Added Tax as Proposed’, 47 Indiana Business Review , 22-27.
  • Barlow, Robin and Snyder, Wayne (1994), ‘The Tax That Failed: The VAT in Niger’, 14(3) Public Budgeting and Finance , 77-89.
  • Barman, Kiran and Bisonoi, Usha (1983), ‘Value Added Tax as an Alternative to Corporation Tax’, 28(4) Economic Affairs , 860-865.
  • Barnett, Paul G., Keeler, Theodore E. and Hu, Teh Wei (1995), ‘Oligopoly Structure and the Incidence of Cigarette Excise Taxes’, 57(3) Journal of Public Economics , 457-470.
  • Barthold, Thomas A. (1994), ‘Issues in the Design of Environmental Excise Taxes’, 8(1) Journal of Economic Perspectives , 133-151.
  • Bates, Christopher (1993), ‘Value Added Tax and Holding Companies: A Major Change of Policy or a Small Problem of Translation?’, 14(2) Fiscal Studies , 117-127.
  • Becker, Gary S., Grossman, Michael and Murphy, Kevin M. (1994), ‘An Empirical Analysis of Cigarette Addiction’, 84(3) American Economic Review , 396-418.
  • Bell, Michael E., Dearborn, Philip M. and Hunter, Roland (1993), ‘Financing the Post apartheid City in South Africa’, 30(3) Urban Studies , 581-591.
  • Berglas, Eitan (1971), ‘The Effect of the Public Sector on the Base of the Value Added Tax’, 24(4) National Tax Journal , 459-464.
  • Bergstrom, Theodore C. (1982), ‘On Capturing Oil Rents with a National Excise Tax’, 72(1) American Economic Review , 194-201.
  • Besley, Timothy and Suzumura, Kotaro (1992), ‘Taxation and Welfare in an Oligopoly with Strategic Commitment’, 33(2) International Economic Review , 413-431.
  • Bhatia, Kul B. (1982), ‘Value Added Tax and the Theory of Tax Incidence’, 19(2) Journal of Public Economics , 203-223.
  • Black, David E. (1977), ‘Property Tax Incidence: The Excise Tax Effect and Assessment Practices’, 30(4) National Tax Journal , 429-434.
  • Blazic, Helena (1993), ‘Adaptacija oporezivanja potrosnje u Hrvatskoj (With English summary) (Adaptation of Consumption Taxation in Croatia)’, 11(0) Zbornik Radova Ekonomskog Fakulteta Rijeka , 3-22.
  • Brannon, Gerald M. (1973), ‘Death Taxes in a Structure of Progessive Taxes’, 26 National Tax Journal , 451-457.
  • Brannon, Gerald M. (1984), ‘The Value Added Tax Is a Good Utility Infielder’, 37(3) National Tax Journal , 303-312.
  • Brashares, Edith, Speyrer, Janet Furman and Carlson, George N. (1988), ‘Distributional Aspects of a Federal Value Added Tax’, 41(2) National Tax Journal , 155-174.
  • Burgess, Robin, Howes, Stephen and Stern, Nicholas (1995), ‘Value Added Tax Options for India’, 2(1) International Tax and Public Finance , 109-141.
  • Carlson, George N. and Patrick, Melanie K. (1989), ‘Addressing the Regressivity of a Value Added Tax’, 42(3) National Tax Journal , 339-351.
  • Caspersen, Erik and Metcalf, Gilbert E. (1994), ‘Is a Value Added Tax Regressive? Annual versus Lifetime Incidence Measures’, 47(4) National Tax Journal , 731-746.
  • Chiles, Ted W., Jr. and Sollars, David L. (1993), ‘Estimating Cigarette Tax Revenue’, 17(3) Journal of Economics and Finance , 1-15.
  • Chowdhury, Osman H. (1989), ‘Equity and Efficiency Tradeoff in Bangladesh Tax Policy Reform: A Computable General Equilibrium Model’, 26(2) Philippine Review of Economics and Business , 262-286.
  • Chowdhury, Osman Haider (1991), ‘Revenue Neutral Value Added Tax (VAT) in Bangladesh: Some General Equilibrium Illustrations’, 19(4) Bangladesh Development Studies , 49-63.
  • Clotfelter, Charles T. and Cook, Philip J. (1987), ‘Implicit Taxation in Lottery Finance’, 40(4) National Tax Journal , 533-546.
  • Cnossen, Sijbren (1981), ‘Dutch Experience with the Value Added Tax’, 39(2) Finanzarchiv , 223-254.
  • Cnossen, Sijbren (1982), ‘What Rate Structure for a Value Added Tax?’, 35(2) National Tax Journal , 205-214.
  • Cnossen, Sijbren (1989), ‘The Value Added Tax: Key to a Better Tax Mix’, 6(3) Australian Tax Forum , 265-281.
  • Cnossen, Sijbren (1992), ‘Key Questions in Considering a Value Added Tax for Central and Eastern European Countries’, 39(2) International Monetary Fund Staff Papers , 211-255.
  • Cosciani, Cesare (1970), ‘Sulle probabili conseguenze dell’introduzione dell’I. V. A. in Italia. (With English summary) (On the Probable Consequences of the Introduction of the Added Value Tax in Italy)’, 26(8) Bancaria , 909-916.
  • Dahl, Henrik and Mitra, Pradeep (1991), ‘Applying Tax Policy Models in Country Eocnomic Work: Bangladesh, China, and India’, 5(3) World Bank Economic Review , 553-572.
  • Davie, Bruce F. (1994), ‘Tax Expenditures in the Federal Excise Tax System’, 47(1) National Tax Journal , 39-62.
  • Devers, M. (1969), ‘De B.T.W. aangifte en de factuur (The Value Added Tax Declaration and the Invoice with English summary)’, 23(3) Economisch en Sociaal Tijdschrift , 287-303.
  • Dewatripont, C. and others (1991), ‘The Effects on Unemployment of Reducing Social Security Contributions: A General Equilibrium Analysis for Belgium’, 139(2) De Economist , 272-290.
  • Dosser, Douglas and Hitiris, Theodore (1972), ‘Trade Effects of Tax Harmonisation: Harmonisation of Value Added Tax in E.E.C. A Reply’, 40(2) Manchester School of Economic and Social Studies , 189-191.
  • Dosser, Douglas, Han, S. S. and Hitiris, Theodore (1969), ‘Trade Effects of Tax Harmonisation: Harmonisation of the Value added Tax in E.E.C.’, 37(4) Manchester School of Economic and Social Studies , 337-346.
  • Due, John F. (1974), ‘The Value Added Tax Sense and Nonsense’, 13(4) Nebraska Journal of Economics and Business , 54-65.
  • Due, John F. (1990), ‘Some Unresolved Issues in Design and Implementation of Value Added Taxes’, 43(4) National Tax Journal , 383-394.
  • Due, John F. and Greaney, Francis (1991), ‘The Development of a Value Added Tax: Trinidad and Tobago’, 45(6) Bulletin for International Fiscal Documentation , 260-268.
  • Dye, Richard F. and McGuire, Therese J. (1991), ‘Growth and Variability of State Individual Income and General Sales Taxes’, 44(1) National Tax Journal , 55-66.
  • Edwards, Franklin R. (1993), ‘Taxing Transactions in Futures Markets: Objectives and Effects’, 7(1) Journal of Financial Services Research , 75-91.
  • Engineer, Merwan (1989), ‘Taxes, Public Goods, and the Ruling Class: An Exploration of the Territory between Brennan and Buchanan’s Leviathan and Conventional Public Finance’, 44(1) Public Finance , 19-30.
  • Epley, Donald R. (1978), ‘A Note on the Substitution of a Value Added Tax for the Corporate Income Tax, and Its Impact upon Stabilization’, 17(1) Nebraska Journal of Economics and Business , 47-56.
  • Fourie, F. C. V. N. and Owen, A. (1993), ‘Value Added Tax and Regressivity in South Africa’, 61(4) South African Journal of Economics , 281-300.
  • Frech, H. Edward III, Deacon, Rovert, Decanio, Stephen J. and Johnson, Bruce M. (1990), Taxing Energy: Oil Severence Taxation and the Economy , New York, Holmes and Meyer.
  • Frenkel, Jacob A. (1988), ‘Budget Deficits under Alternative Tax Systems: International Effects’, 35(2) International Monetary Fund Staff Papers , 297-315.
  • Frenkel, Jacob A., Razin, Assaf and Symansky, Steven (1991), ‘International VAT Haromonization: Macroeconomic Effects’, 38(4) International Monetary Fund Staff Papers , 789-827.
  • Gantner, Manfred (1993), ‘Anmerkungen zur UniversitŠtsreform aus finanzwissenschaflticher Sicht (Notes on Reforming Universities from a Public Finance Perspective)’, in Strasser, R. (ed.), BeitrŠge zum UniversitŠtsrecht , Vienna, 119-139.
  • Gantner, Manfred (1995), ‘Energieabgaben als LŠndersteuern? Wirkungsanalyse und finanzverfassungsrechtliche †berlegungen am Beispiel des Feldversuch Vorarlbergs (Duties on Energy as Provincial Taxes?)’, 21 Wirtschaft und Gesellschaft , 47-76.
  • Garton, Steven D. (1974), ‘The Value Added Tax’, 55(8) Management Accounting , 16-18.
  • Gelauff, G. M. M. and others (1991), ‘Towards an Analysis of Tax Effects on Labour Market and Allocation: A Micro/Macro Approach’, 139(2) De Economist , 243-271.
  • Georgakopoulos, Theodore A. (1972), ‘Trade Effects of Tax Harmonisation: Harmonisation of the Value Added Tax in E.E.C. A Comment and a Suggested Methodology’, 40(2) Manchester School of Economic and Social Studies , 177-188.
  • Georgakopoulos, Theodore A. (1975), ‘Stabilisation Aspects of Tax Substitution: The Value Added Tax in the UK’, 30(3) Public Finance , 333-346.
  • Georgakopoulos, Theodore A. (1991), ‘Some Economic Effects of Value Added Tax Substitution in Greece: A First Ex post Assessment’, 13(1) Greek Economic Review , 117-134.
  • Gimeno Ullastres, Juan A., ‘Los beneficios de los gastos indivisibles (Benefits of Indivisible Expenses)’, 133 Hacienda Pœblica Espa–ola , 115-130.
  • Gimeno Ullastres, Juan A. (1980), Imposici—n sobre el consumo y distribuci—n personal de rentas (Consumption Taxes and Personal Distribution of Income) , Madrid, Instituto de Estudios Fiscales, 341 p.
  • Gimeno Ullastres, Juan A. (1985), ‘La incidencia del I.V.A. sobre los consumidores (How V.A.T. Affects Consumers)’, 4 Estudio sobre le Consumo , 37-55.
  • Gimeno Ullastres, Juan A. (1994), La fiscalidad del tabaco en la CEE (Taxing Tobacco in the E.C.) , Madrid, Editorial C’vitas, 127 p.
  • Goffin, R. (1970), ‘An Account of T.V.A. in Belgium (Value Added Tax V.A.T.)’, 24(789) Bulletin for International Fiscal Documentation , 299-347.
  • Goode, Richard (1993), ‘Tax Advice to Developing Countries: An Historical Survey’, 21(1) World Development , 37-53.
  • Gottfried, Peter and Wiegard, Wolfgang (1991), ‘Exemption versus Zero Rating: A Hidden Problem of VAT’, 46(3) Journal of Public Economics , 307-328.
  • Guerard, Michele (1973), ‘The Brazilian State Value Added Tax’, 20(1) International Monetary Fund Staff Papers , 118-169.
  • Hafer, R. W. and Trebing, Michael E. (1980), ‘The Value Added Tax A Review of the Issues’, 62(1) Federal Reserve Bank of St. Louis Review , 3-10.
  • Hamilton, Bob and Kuo, Chun-Yan (1991), ‘Reforming the Canadian Sales Tax System: A Regional General Equilibrium Analysis’, 39(1) Canadian Tax Journal , 113 ff.
  • Hilzenbecher, Manfred (1990), ‘Horizontale und vertikale Verteilungswirkungen einer Mehrwertsteuererhohung (With English summary) (Horizontal and Vertical Distribution Effects of an Increase of the Value Added Tax)’, 36(23) Konjunkturpolitik , 63-79.
  • Holcombe, Randall G. (1990), ‘The Value Added Tax and the Sales Tax’, 37(9) Rivista Internazionale di Scienze Economiche e Commerciali , 799-815.
  • Homma, Masaaki, Atoda, Naosumi and Hashimoto, Kyoji (1989), ‘Welfare Analysis of the 1988 Tax Reform in Japan’, 40(4) Economic Studies Quarterly , 336-348.
  • Hong, Lee Fook (1995), ‘People’s Republic of China: Value Added Tax, Consumption Tax and Business Tax’, 49(1) Bulletin for International Fiscal Documentation , 23-26.
  • Hossain, Shahabuddin M. (1995), ‘The Equity Impact of the Value Added Tax in Bangladesh’, 42(2) International Monetary Fund Staff Papers , 411-430.
  • Hu, Sheng Cheng (1983), ‘Value Added Tax as a Source of Social Security Financing’, 11(2) Public Finance Quarterly , 154-180.
  • Hunter, William J. and Nelson, Michael A. (1990), ‘Excise Taxation and the Theory of Tax Exploitation’, 45(2) Public Finance , 268-282.
  • Ichioka, Osamu (1988), ‘The Value Added Tax in Japan: A Numerical General Equilibrium Evaluation’, 2(1) Journal of the Japanese and International Economy , 11-41.
  • Ingberg, Mikael (1990), ‘Steg mot mervardesomsattningsskatt (With English summary) (Steps toward a Value Added Tax)’, 43(4) Ekonomiska Samfundets Tidskrift , 251-252.
  • Jap, Kim Siong (1986), ‘Taiwan: An Outline of the Proposed Value Added Tax System’, 40(1) Bulletin for International Fiscal Documentation , 18-19.
  • Jhun, U Jin (1976), ‘Value Added Tax and Balance of Trade’, 1(1) Journal of Economic Development , 139-147.
  • Johnson, Darwin G. (1980), ‘The Inflation Elasticity of a Specific Excise Tax’, 33(1) National Tax Journal , 107-110.
  • Johnson, Peter and Parker, Simon (1994), ‘The Interrelationships between Births and Deaths’, 6(4) Small Business Economics , 283-290.
  • Kaiser, Helmut and Spahn, P. Bernd (1989), ‘On the Efficiency and Distributive Justice of Consumption Taxes: A Study on VAT in West Germany’, 49(2) Journal of Economics (Zeitschrift fŸr Nationalškonomie) , 199-218.
  • Kaplow, Louis (1988), ‘Savings Incentives in a Hybrid Income Tax: Comment’, in Aaron, Henry J., Galper, Harveu and Pechman, Joseph A. (eds.), Uneasy Compromise: Problems of a Hybrid Income- Consumption Tax , Washington, Brookings Institution.
  • Kaplow, Louis (1994), ‘Human Capital under An Ideal Income Tax’, 80 Virginia Law Review , 1477-1514.
  • Kaplow, Louis (1995), ‘Recovery of Pre-Enactment Basis Under a Consumption Tax: The USA Tax System’, 68 Tax Notes , 1109-1118.
  • Kaplow, Louis (1996), ‘On the Divergence Between “Ideal” and Conventional Income Tax Treatment of Human Capital’, American Economic Review. Papers and Proceedings .
  • Kaplow, Louis and Warren, Alvin (1986), ‘An Income Tax by Any Other Name — A Reply to Professor Strnad’, 38 Stanford Law Review , 339-421.
  • Kaplow, Louis and Warren, Alvin (1987), ‘Professor Strnad’s Rejoinder: Simply Semantics’, 39 Stanford Law Review , 419-425.
  • Kay, John A. and Keen, Michael (1991), ‘Product Quality Under Specific and Ad Valorem Taxation’, 19 Public Finance Quarterly , 238-247.
  • Kehoe, Timothy J. and others (1989), ‘Un analisis de equilibrio general de la reforma fiscal de 1986 en Espana (With English summary)’, 13(3) Investigaciones Econ—micas , 337-385.
  • Krauss, Melvyn B. and Bird, Richard M. (1971), ‘The Value Added Tax: Critique of a Review’, 9 Journal of Economic Literature , 1167-1173.
  • Kudrle, Robert Thomas (1984), ‘Excise Tax Incidence in Limit Price Oligopoly’, 39(3) Public Finance , 321-346.
  • Lakdawala, D.T. (1976), ‘Value Added Tax’, 24(2) Indian Economic Journal , 183-207.
  • Lent, George E. (1974), ‘Value Added Tax in Developing Countries’, 11(4) Finance and Development , 35-37.
  • Lent, George E., Casanegra, Milka and Guerard, Michele (1973), ‘The Value Added Tax in Developing Countries’, 20(2) International Monetary Fund Staff Papers , 318-378.
  • Li, Jinyan (1988), ‘Value Added Tax: People’s Republic of China’, 42(1) Bulletin for International Fiscal Documentation , 17-22.
  • Lindholm, Richard W. (1970), ‘The Value Added Tax: A Short Review of the Literature’, 8 Journal of Economic Literature , 1178-1189.
  • Lindholm, Richard W. (1971), ‘The Value Added Tax: Rejoinder to a Critique’, 9 Journal of Economic Literature , 1173-1179.
  • Lott, William F. and Miller, Stephen M. (1974), ‘Excise Tax Revenue Maximization’, 40(4) Southern Economic Journal , 657-664.
  • Lyons, Susan M. (1992), ‘The Taxation of Companies and Individuals in Mexico’, 46(9) Bulletin for International Fiscal Documentation , 436-443.
  • Maital, Shlomo and Krevinsky, Shlomo (1970), ‘Shifting Parameters and the Value Added Tax: A Note’, 23(2) National Tax Journal , 221-222.
  • Mann, Arthur J. (1990), ‘Bolivia: Tax Reform 1986 1989’, 44(1) Bulletin for International Fiscal Documentation , 32-36.
  • Massone, Pedro F. (1979), ‘Recent Developments in Latin America: The Mexican Value Added Tax’, 33(12) Bulletin for International Fiscal Documentation , 539-549.
  • Matthiasson, Bjorn (1970), ‘The Value Added Tax’, 7(1) Finance and Development , 40-46.
  • McClure, Charles E., Jr. (1980), ‘Tax Restructuring Act of 1979: Time for an American Value Added Tax?’, 28(3) Public Policy , 301-322.
  • McGee, Robert W. (1984), Software Taxation , National Association of Accountants, 305 p.
  • McGee, Robert W. (1984), ‘Loophole of the Month’, CPA Digest , 4 ff.
  • McGee, Robert W. (1984), ‘Software Taxation: A New NAA Research Study’, Management Accounting , 7071-7077.
  • McGee, Robert W. (1985), Accounting for Software , Dow Jones Irwin, 168 p.
  • McGee, Robert W. (1985), ‘Sales, Use and Property Taxation of Computer Software’, 8 Hamline Law Review , 307-342. Reprinted in Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987.
  • McGee, Robert W. (1985), ‘Financial and Tax Accounting for Computer Software’, 7 Western New England Law Review , 651-704. Reprinted in Accounting for Data Processing Department Costs, Greenwood Press, 1988.
  • McGee, Robert W. (1987), Accounting and Tax Aspects of Computer Software Manufacturing , Praeger Publishing Company, 162 p.
  • McGee, Robert W. (1996), Taxation, Ethics & Public Policy , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • McGee, Robert W. (1996), Essays on accounting,Taxation & Public Finance , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • McGibany, James M. (1991), ‘The Effect of Property Tax Rate Differentials on Single Family Housing Starts in Wisconsin, 1978 1989’, 31(3) Journal of Regional Science , 347-359.
  • McKinnon, Ronald I. (1973), ‘The Value Added Tax and the Liberalization of Foreign Trade in Developing Economies: A Comment’, 11 Journal of Economic Literature , 520-524.
  • McLure, Charles E., Jr. (1991), ‘Tax Policy for Bulgaria’, 45(5) Bulletin for International Fiscal Documentation , 235-247.
  • Merriman, David (1994), ‘Do Cigarette Excise Tax Rates Maximize Revenue?’, 32(3) Economic Inquiry , 419-428.
  • Meyer, Carrie and Due, John F. (1988), ‘Value Added Tax: Dominican Republic’, 42(1) Bulletin for International Fiscal Documentation , 13-16.
  • Militzer, Ken and Ontscherenki, Ilona (1990), ‘The Value Added Tax: Its Impact on Saving’, 25(2) Business Economics , 32-37.
  • Modesto, Leonor, Vasco, Alexandra and Bernardes, Luis (1992), ‘Macroeconomic Effects of an Energy Tax in Portugal: Simulation Results for 1991 2000’, 16(1) Economia (Portuguese Catholic University) , 33-45.
  • Morrison, Clarence C. (1995), ‘Comparing the Welfare Effects of Income and Excise Taxes in the Presence of the Other Taxation Paradox’, 23(3) Atlantic Economic Journal , 189-202.
  • Musgrave, Richard A. (1972), ‘Problems of the Value Added Tax’, 25(3) National Tax Journal , 425-430.
  • Nakamura, Kazuo (1979), ‘On the Actual State of Value Added Tax in England. (In Japanese)’, 139(5) Kokumin Keizai Zasshi , 42-57.
  • Nakamura, Kazuo (1980), ‘Value Added Tax in Retail Stage. (In Japanese.)’, 141(5) Kokumin Keizai Zasshi , 17-31.
  • Nakamura, Kazuo (1982), ‘Pros and Cons of Value Added Tax in the United Kingdom. (In Japanese.)’, 145(4) Kokumin Keizai Zasshi , 47-60.
  • O’Higgins, T. J. (1971), ‘Proposals for a Value Added Tax in Ireland’, 25(7) Bulletin for International Fiscal Documentation , 243-247.
  • Panagariya, Arvind and Narayana, A. V. L. (1988), ‘Excise Tax Evasion: A Welfare cum Crime Theoretic Analysis’, 43 Public Finance , 248-260.
  • Panagariya, Arvind and Narayana, A. V. L. (1989), ‘Excise Tax Evasion: Reply’, 44 Public Finance , 510-512.
  • Parr, Michael and Day, John (1977), ‘Value Added Tax in the United Kingdom’, National Westminster Bank Quarterly Review , 7-18.
  • Patel, Himat (1978), ‘Scope for Value Added Tax in India’, 14(2) Artha Vikas , 70-84.
  • Peeters, Frans (1969), ‘De B.T.W. in de onderneming (The Value Added Tax and the Enterprise. With English summary)’, 23(4) Economisch en Sociaal Tijdschrift , 391-403.
  • Perraudin, W. R. M. and Pujol, T. (1991), ‘European Fiscal Harmonization and the French Economy’, 38(2) International Monetary Fund Staff Papers , 399-440.
  • Perry, John (1990), ‘Business Registers the Search for Quality’, 7(1) Statistical Journal , 55-61.
  • Peters, Douglas D. (1991), ‘International Perspective: Canada: Recession and Recovery’, 26(2) Business Economics , 51-55.
  • Petersen, Mitchell A. (1992), ‘Pension Reversions and Worker Stockholder Wealth Transfers’, 107(3) Quarterly Journal of Economics , 1033-1056.
  • Poterba, James (1989), ‘Lifetime Incidence and the Distributional Burden of Excise Taxes’, 79 American Economic Review. Papers and Proceedings , 325-330.
  • Ribich, Thomas I. (1973), ‘Soft Sell for Soft Drinks: An Excise Tax Problem’, 26(1) National Tax Journal , 115-117.
  • Rienstra, J. G. (1992), ‘United States: German Treaty Exemption for Foreign Insurance Premiums’, 46(11) Bulletin for International Fiscal Documentation , 545-550.
  • Ruebling, Charlotte E. (1973), ‘A Value Added Tax and Factors Affecting Its Economic Impact’, 55(9) Federal Reserve Bank of St. Louis Review , 15-19.
  • Ruggeri, G. C. and Bluck, K. (1990), ‘On the Incidence of the Manufacturers’ Sales Tax and the Goods and Services Tax’, 16(4) Canadian Public Policy , 359-373.
  • Saba, Richard P. and others (1995), ‘The Demand for Cigarette Smuggling’, 33(2) Economic Inquiry , 189-202.
  • Saffer, Henry and Grossman, Michael (1987), ‘Beer Taxes, the Legal Drinking Age, and Youth Motor Vehicle Fatalities’, 16 Journal of Legal Studies , 351-374.
  • Salter, Sarah W. (1982), ‘Value Added: Economic Concepts in Tax Policy Analysis’, in Cranston, Ross and Schick, Anne (eds.), Law and Economics , Canberra, Australian National University, 175-189.
  • Sapona, Ingrid (1990), ‘Goods and Services Tax: Canada’, 44(10) Bulletin for International Fiscal Documentation , 489-498.
  • Schlecht, Otto (1987), ‘Die Vollendung des europaischen Binnenmarktes Ziele, Voraussetzungen und Chancen (With English summary) (The Completion of the European Internal Market Goals, Prerequisites, and Opportunities)’, 33(6) Konjunkturpolitik , 303-310.
  • Schweizer, Urs (1984), ‘Welfare Analysis of Excise Tax Evasion’, 140 Journal of Institutional and Theoretical Economics , 247-258.
  • Sgontz, Larry G. (1992), ‘An Excise Tax That Reduces Price’, 45(1) National Tax Journal , 115-117.
  • Shapiro, Perry and Petchey, Jeffrey D. (1994), ”Shall Become Exclusive’: An Economic Analysis of Section 90′, 70(209) Economic Record , 171-182.
  • Shoup, Carl S. (1969), ‘Experience with the Value Added Tax in Denmark, and Prospects in Sweden’, 28(2) Finanzarchiv , 236-252.
  • Shoup, Carl S. (1988), ‘The Value Added Tax and Developing Countries’, 3(2) World Bank Research Observer , 139-156.
  • Shughart, William F., II, Tollison, Robert D. and Higgins, Richard S. (1987), ‘Rational Self Taxation: Complementary Inputs and Excise Taxation’, 20(3) Canadian Journal of Economics , 527-532.
  • Siong, Jap Kim (1986), ‘Taiwan: The Value Added Tax Law in Force’, 40(7) Bulletin for International Fiscal Documentation , 315-318.
  • Slovin, Myron B., Sushka, Marie E. and Bendeck, Yvette M. (1990), ‘The Market Valuation Effects of Reserve Regulation’, 25(1) Journal of Monetary Economics , 3-19.
  • Smith, Dan Throop (1970), ‘Value Added Tax: The Case For’, 48(6) Harvard Business Review , 77-85.
  • Spindler, Z. A. (1972), ‘A Predicition of the Effects of an Excise Tax Change on the Automobile Market: A Note’, 24(2) Economic and Business Bulletin , 66-68.
  • Steedman, Ian (1986), ‘Produced Inputs and Tax Incidence Theory’, 41(3) Public Finance , 331-349.
  • Stephenson, Peter (1970), ‘Problems and Political Implications for the United Kingdom of Introducing the EEC Value Added Tax’, 8(4) Journal of Common Market Studies , 305-324.
  • Stout, Lynn A. (1995), ‘Are Stock Markets Costly Casinos? Disagreement, Market Failure, and Securities Regulation’, 81 Virginia Law Review , 611 ff.
  • Sumner, Daniel A. and Wohlgenant, Michael K. (1985), ‘Effects of an Increase in the Federal Excise Tax on Cigarettes’, 67(2) American Journal of Agricultural Economics , 235-242.
  • Surrey, Stanley S. (1970), ‘Value Added Tax: The Case Against’, 48(6) Harvard Business Review , 86-94.
  • Tait, Alan A. (1981), ‘Is the Introduction of a Value Added Tax Inflationary?’, 18(2) Finance and Development , 38-42.
  • Tait, Alan A. (1989), ‘Misconceptions about the Value Added Tax’, 26(1) Finance and Development , 25-27.
  • Tamaoka, Masayuki (1994), ‘The Regressivity of a Value Added Tax: Tax Credit Method and Subtraction Method A Japanese Case’, 15(2) Fiscal Studies , 57-73.
  • ThŽret, Bruno (1981), ‘Un point de vue macroeconomique sur le traitement de la taxe sur la valeur ajoutee dans le systeme elargi de comptabilite nationale francaise. (A Macroeconomic View on the Treatment of the Value Added Tax in the Extended French National Accounting System.)’, 36(1) Public Finance , 108-124.
  • Thirsk, Wayne R. (1987), ‘The Value Added Tax in Canada: Saviour or Siren Song?’, 13(3) Canadian Public Policy , 259-283.
  • Thiry, Beranrd (1988), ‘Distributive Effects of the Reform of Value Added Tax: The Case of Belgium’, 59(3) Annals of Public and Cooperative Economy , 341-368.
  • Thomson, Trevor (1974), ‘The Value Added Tax and the Cost of Change’, 42(1) South African Journal of Economics , 56-64.
  • Tower, Edward (1989), ‘Excise Tax Evasion: Comment’, 44 Public Finance , 506-509.
  • Van Rensburg, B. P. J. (1990), ‘Belasting op Toegevoegde Waarde: Pas dit Suid Afrika? (With English summary) (Value Added Tax: Can It Be Applied to South Africa?)’, 58(1) South African Journal of Economics , 21-42.
  • Vandenhouten, F. (1969), ‘De invoering van de B.T.W. in de ondernemingen (The Value Added Tax in the Administration of the Firms with English summary)’, 23(2) Economisch en Sociaal Tijdschrift , 159-171.
  • Vartholomeos, John (1974), ‘Price and Trade Effects of the Substitution of a Value Added Tax for the Corporate Income Tax: The British Case’, 32(3) Finanzarchiv , 469-480.
  • Wajsman, Nathan (1992), ‘Indirect Tax Harmonization in Denmark’, 128(4) Weltwirtschaftliches Archiv , 727-741.
  • Waldauer, Charles (1981), ‘Comment (on “The Variable Rate Value Added Tax as an Anti Inflation Fiscal Stabilizer”)’, 34(1) National Tax Journal , 131-132.
  • Walker, John F. (1974), ‘Do Economists Ever Agree? the Case of the Teaching of Excise Tax: Shifting and Incidence’, 27(2) National Tax Journal , 351-355.
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