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.