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Encyclopedia of Law & Economics – 6050 Personal Income Taxation

  • Aaron, Henry J., Galper, Harveu and Pechman, Joseph A. (eds.) (1988), Uneasy Compromise: Problems of a Hybrid Income- Consumption Tax , Washington, Brookings Institution, 441 p.
  • Alchin, Terry (1985), ‘Prota: A New Measure of the Progressivity of Personal Income Taxation’, 24(44) Australian Economic Papers , 185-200.
  • Allen, Tuovi (1985), ‘Vahennykset tuloverotuksessa tulonsiirtopolitiikan jatke? (With English summary) (Deductions in Personal Income Taxation Substitutes for Government Transfer Programmes?)’, 81(1) Kansantaloudellinen Aikakauskirja , 65-72.
  • Anderson, Gary M. and Tollison, Robert D. (1993), ‘Political Influence and the Ratification of the Income Tax Amendment’, 13 International Review of Law and Economics , 259-270.
  • Andrews, William D. (1974), ‘A Consumption-Type or Cash-Flow Personal Income Tax’, 87 Harvard Law Review , 1113-1188.
  • Batina, Raymond G. (1991), ‘Equity, and the Time Consistent Taxation of Income’, 93(3) Scandinavian Journal of Economics , 407-419.
  • Bhargava, P. K. and Jain, A. K. (1982), ‘Personal Income Taxation and Equity in India’, 36(12) Bulletin for International Fiscal Documentation , 535-538.
  • Bittker, Boris I. (1973), ‘Income Tax Deductions, Credits, and Subsidies for Personal Expenditures’, 16 Journal of Law and Economics , 193-213.
  • Chen, Charng Yi (1990), ‘Risk-Preferences and Tax-Induced Dividend Clienteles: Evidence from the Insurance Industry’, 57 Journal of Risk and Insurance , 199-219.
  • Chirinko, Robert S. (1981), ‘A Further Comment on “Would Tax Shifting Undermine the Tax Based Incomes Policy?”‘, 15 Journal of Economic Issues , 177-181.
  • Gergen, Mark P. (1988), ‘The Case for a Charitable Contributions Deduction’, 74 Virginia Law Review , 1393-1450.
  • Gimeno Ullastres, Juan A., ‘La reforma del Impuesto sobre la Renta de las Personas F’sicas (Reforming The Personal Income Tax)’, Revista de Econom’a Aplicada e Historia Econ—mica , 23-44.
  • Gimeno Ullastres, Juan A., ‘Rentas familiares y equidad (Equity and Family Income)’, 99 Hacienda Pœblica Espa–ola , 289-300.
  • 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. (1984), ‘Los presupuestos familiares (Family Budgets)’, 1 Estudios sobre el consumo , 39-45.
  • Graetz, Michael J. (1975), ‘Assessing the Distributional Effects of Income Tax Revision: Some Lessons from Incidence Analysis’, 4 Journal of Legal Studies , 351-368.
  • Hansmann, Henry B. (1989), ‘Unfair Competition and the Unrelated Business Income Tax’, 75 Virginia Law Review , 605-635.
  • Heimler, Alberto and Milana, Carlo (1992), ‘Riforma del salario, finanziamento del servizio sanitario nazionale e crescita economica (With English summary) (Wage Reform, Functioning of the National Health Service and Economic Growth)’, 26(1) Economia e Lavoro , 67-78.
  • Holland, D.M. (1971), ‘An Evaluation of Tax Incentives for on- the-Job Training of the Disadvantaged’, 2 Bell Journal of Economics , 293-327.
  • Hulten, Charles R. and Schwab, Robert M. (1991), ‘A Haig-Simons- Tiebout Comprehensive Income Tax’, 44(1) National Tax Journal , 67-78.
  • Jepsen, Gunnar Thorlund (1980), ‘Horisontal lighed og den personlige indkomstskat. (Horizontal Equity in Personal Income Taxation. With English summary)’, 118(1) Nationalokonomisk Tidsskrift , 37-50.
  • Johnson, Manuel H. (1985), ‘President Reagan’s Modified Flat Tax: Analysis and Comparison’, 5 Cato Journal , 499-520.
  • Jones, A.M. and Posnett, J.W. (1991), ‘The Impact of Tax Deductibility on Charitable Giving By Covenant in the U.K.’, 101 Economic Journal , 1117-1129.
  • Kale, Jayant R. and Noe, Thomas H. (1990), ‘Corporate Hedging under Personal and Corporate Taxation’, 11(3) Managerial and Decision Economics , 199-205.
  • Kaplow, Louis (1986), ‘An Economic Analysis of Legal Transitions’, 99 Harvard Law Review , 509-617.
  • Kaplow, Louis (1987), Optimal Transition Policy: Replacing Horizontal Equity with an Ex Ante Incentives Perspective , Dissertation accepted by Harvard University Department of Economics.
  • 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 (1989), ‘Horizontal Equity: Measures in Search of a Principle’, 42 National Tax Journal , 139-154.
  • Kaplow, Louis (1991), ‘The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums’, 79 California Law Review , 1485-1510.
  • Kaplow, Louis (1992), ‘Government Relief for Risk Associated with Government Action’, 94 Scandinavian Journal of Economics , 525-541.
  • Kaplow, Louis (1992), ‘Income Tax Deductions for Losses as Insurance’, 82 American Economic Review , 1013-1017.
  • Kaplow, Louis (1993), ‘Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects?’, Program in Law and Economics Discussion Paper , 122 ff.
  • Kaplow, Louis (1994), ‘Human Capital under An Ideal Income Tax’, 80 Virginia Law Review , 1477-1514.
  • Kaplow, Louis (1994), Accuracy, Complexity, and the Income Tax , National Bureau of Economic Research Working Paper, No. 4631. Also Harvard Program in Law and Economics Discussion Paper.
  • Kaplow, Louis (1994), ‘The Standard Deduction and Floors in the Income Tax’, 50 Tax Law Review , 1-31.
  • Kaplow, Louis (1994), ‘A Note on Taxation as Social Insurance for Uncertain Labor Income’, 49 Public Finance , 244-256.
  • Kaplow, Louis (1994), ‘Taxation and Risk Taking: A General Equilibrium Perspective’, 47 National Tax Journal , 789-798.
  • Kaplow, Louis (1995), ‘A Note on Subsidizing Gifts’, 58 Journal of Public Economics , 469-477.
  • Kaplow, Louis (1995), ‘A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism’, 48 National Tax Journal , 497-514.
  • Kaplow, Louis (1996), ‘Fiscal Federalism and the Deductibility of State and Local Taxes in a Federal Income Tax’, Virginia Law Review .
  • Kaplow, Louis (1996), ‘Tax Treatment of Families’, Encyclopedia of Taxation and Tax Policy .
  • Kaplow, Louis (1996), ‘Regional Cost-of-Living Adjustments in Tax-Transfer Schemes’, Tax Law Review .
  • Kaplow, Louis (1996), ‘Optimal Distribution and the Family’, Scandinavian Journal of Economics .
  • Kaplow, Louis (1996), ‘On the Divergence Between “Ideal” and Conventional Income Tax Treatment of Human Capital’, American Economic Review. Papers and Proceedings .
  • Kaplow, Louis (1996), ‘Tax and Non-Tax Distortions’, Journal of Public Economics .
  • Kaplow, Louis (1996), ‘How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax’, 49 National Tax Journal , 135-150.
  • Kaplow, Louis and Shavell, Steven (1994), ‘Why the Legal System Is Less Efficient Than the Income Tax in Redistributing Income’, 23 Journal of Legal Studies , 667-681.
  • 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.
  • Klein, William A. (1977), ‘Timing in Personal Taxation’, 6 Journal of Legal Studies , 461-481.
  • Koren, Stephan (1989), ‘Ausgewahlte Steuerreformen im Vergleich. (On the Recent Tax Reforms in Five Industrial Countries) (With English summary)’, 35(5) Konjunkturpolitik , 251-275.
  • Kornhauser, Marjorie E. (1987), ‘The Rhetoric of the Anti- Progressive Income Tax Movement: A Typical Male Reaction’, 86 Michigan Law Review , 465-523.
  • Lindholm, Richard W. (ed.) (1986), Examination of basic weaknesses of income as the major federal tax base , New York, Greenwood Press, 320 p.
  • Martinello, F. and West, E.G. (1991), ‘Education Budget Reductions Via Tax Credits: Some Further Considerations’, 19 Public Finance Quarterly , 355-368.
  • Matthiessen, Lars (1975), ‘Recent Trends in Personal Income Taxation in Sweden’, 33(2) Finanzarchiv , 272-304.
  • McCaleb, Thomas S. (1985), ‘Public Choice Perspectives on the Flat Tax Follies’, 5 Cato Journal , 613-624.
  • McGee, Robert W. (1975), ‘Investment Credit for Progress Expenditures Using Phase-In Rule’, Taxation for Accountants , 250-251.
  • McGee, Robert W. (1975), ‘T.D. 7352: New Rules on Application of Sick Pay Exclusion to Disability Pension Payments’, Taxes , 436-441.
  • McGee, Robert W. (1976), ‘The New Imputed Interest Rules: How They Work’, The Practical Accountant , 63-67.
  • McGee, Robert W. (1984), Software Taxation , National Association of Accountants, 305 p.
  • McGee, Robert W. (1984), The History of the Income Tax in the United States , Occasional Paper, Deakin University, Australia, No. 69.
  • McGee, Robert W. (1985), Tax Planning in Divorce Settlements , Prentice Hall, 64 p.
  • McGee, Robert W. (1985), ‘Computer Software and the Investment Tax Credit’, 5 Computer Law Journal , 347-362. Reprinted in Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987. Reprinted in The Monthly Digest of Tax Articles, 1985, 6-21.
  • McGee, Robert W. (1985), ‘The 1985 Tax Simplification Act’, 1 Business Planning , 14-17.
  • McGee, Robert W. (1985), ‘Keeping Track of Fringe Benefits … When To Tax and When Not To Tax’, 1 Controllers Quarterly , 24-27.
  • McGee, Robert W. (1986), International Revenue Service Special Enrollment Examination Questions and Answers , Prentice Hall, 59 p.
  • McGee, Robert W. (1986), Tax-Wise Executive Comensation Strategies , Prentice Hall, 44 p.
  • McGee, Robert W. (1986), Capital Gains and Losses, Alternative Minimum Tax, Accounting Provisions, Prentice-Hall’s Explanation of the Tax Reform Act of 1986 , Prentice Hall, 500 p.
  • McGee, Robert W. (1986), How Tax Reform Would Affect Profit-Sharing , Prentice Hall, 23 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
  • Meyer, Peter B. (1976), ‘The Acceptance over Time of Personal Income Taxation: Voluntary Compliance in the Philippines, 1965’, 15(4) Philippine Economic Journal , 604-613.
  • Mookherjee, Dilip and Png, Yvan P.L. (1990), ‘Enforcement Costs and the Optimal Progressivity of Income Taxes’, 6 Journal of Law, Economics, and Organization , 411-431.
  • Nadeau, Serge (1988), ‘A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm’, 41(4) National Tax Journal , 467-481.
  • Paci, Pierella (1988), ‘Tax Based Incomes Policies: Will They Work? Have They Worked?’, 9(2) Fiscal Studies , 81-94.
  • Parsons, Ross W. (1986), ‘Income Taxation An Institution in Decay?’, 3 Australian Tax Forum , 233-266.
  • Peterson, Wallace C. (1991), Transfer Spending, Taxes, and the American Welfare , Dordrecht, Kluwer, 192 p.
  • Pope, Jeff (1989), ‘The Compliance Costs of Personal Income Taxation A Review of the Issues’, 6(2) Australian Tax Forum , 125-142.
  • Pope, Jeff and Fayle, Richard (1990), ‘The Compliance Costs of Personal Income Taxation in Australia 1986/87: Empirical Results’, 7(1) Australian Tax Forum , 85-126.
  • Rea, Samuel A., Jr. (1984), ‘Taxes, Transfers and the Family,’, 34 University of Toronto Law Journal , 314-340.
  • Roin, Julie, A. (1988), ‘United they Stand, Divided They Fall: Public Choice Theory and the Tax Code’, 74 Cornell Law Review , 62-134.
  • Ruiz-Huerta Carbonell, Jesœs (1995), Las rentas de las personas mayores (Eldest Citizens’ Income) , SECOT.
  • Ruiz-Huerta Carbonell, Jesœs, Alvarez, Jesœs, Ayala, Luis, Iriondo, I–aki, Martinez, Rosa and Palacios, Juan Ignacio, La distribuci—n funcional y personal de la renta en Espa–a (Functional and Personal Distribution of Income in Spain) , Premio de investagi—n 1995 del Consejo Econ—mico y Social.
  • Rupley, Lawrence A. (1978), ‘Personal Income based Taxation in the Northern States of Nigeria and the Effect of Uniform Income Taxation’, 32(89) Bulletin for International Fiscal Documentation , 401-410.
  • Russell, R. Robert (1986), ‘Tax Based Incomes Policies: Some Skeptical Remarks’, in Colander, David C. (ed.), Incentive based incomes policies: Advances in TIP and MAP , Cambridge (MA), Harper and Row, 159-175.
  • Sanchez, Isabel (1990), ‘Evasi—n fiscal, regulaci—n y mecanismos —ptimos de inspecci—n (Tax Evasion, Regulation, and Optimal Auditing Mechanisms)’, 2 Cuadernos Econ—micos de ICE , 45 ff.
  • Sanchez, Isabel (1993), ‘Hierarchical Design and Enforcement of Income Tax Policies’, 50 Journal of Public Economics , 345-369.
  • Schmalbeck, Richard L. (1984), ‘Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity’, Duke Law Journal , 509-580.
  • Schwartz, Eli and Aronson, J. Richard (1972), ‘How to Integrate Corporate and Personal Income Taxation’, 27(5) Journal of Finance , 1073-1080.
  • Shaviro, Daniel N. (1988), ‘The New Alternative Minimum Tax: Perception, Reality, and Strategy,’, 66 Taxes , 91-113.
  • Shaviro, Daniel N. (1989), ‘Risk and Accrual: The Tax Treatment of Nonrecourse Debt’, 44 Tax Law Review , 401-457.
  • Shaviro, Daniel N. (1989), ‘Selective Limitations on Tax Benefits’, 56 University of Chicago Law Review , 1189-1260.
  • Shaviro, Daniel N. (1990), ‘The Man Who Lost Too Much: Zarin v. Commissioner and the Measurement of Taxable Consumption’, 45 Tax Law Review , 215-258.
  • Shaviro, Daniel N. (1992), ‘An Efficiency Analysis of Realization and Recognition Rules Under the Federal Income Tax’, 48 Tax Law Review , 1-68.
  • Shaviro, Daniel N. (1993), ‘Commentary: Uneasiness and Capital Gains,’, 48 Tax Law Review , 393-417.
  • Shaviro, Daniel N. (1995), ‘Risk-Based Rules and the Taxation of Capital Income’, 50 Tax Law Review , 643-724.
  • Simons, Henry C. (1938), Personal Income Taxation: The Definition of Income as a Problem of Fiscal Policy , Chicago, University of Chicago Press, 283 p.
  • Stout, Lynn A. (1981), ‘Note: The Case for Mandatory Separate Filing By Married Persons’, 91 Yale Law Journal , 363-382.
  • Vickrey, William (1947), Agenda for Progressive Taxation , New York, Ronald Press, 496 p.
  • Yohe, Gary W. (1985), ‘Improving Tax based Incomes Policies: The Lessons of the Environmental Literature’, 13 Public Finance Quarterly , 183-205.
  • Yorio, Edward (1982), ‘Federal Income Tax Rulemaking: An Economic Approach’, 51 Fordham Law Review , 1 ff.
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