{"id":27092,"date":"2017-01-09T13:45:24","date_gmt":"2017-01-09T13:45:24","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/lawandeconomics\/bibliographies\/6000-optimal-taxation-general.html"},"modified":"2017-01-09T13:45:24","modified_gmt":"2017-01-09T13:45:24","slug":"6000-optimal-taxation-general","status":"publish","type":"law_economics","link":"https:\/\/reference.findlaw.com\/lawandeconomics\/bibliographies\/6000-optimal-taxation-general.html","title":{"rendered":"Encyclopedia of Law &#038; Economics \u2013 6000 Optimal Taxation: General"},"content":{"rendered":"<div>\n<ul class=\"links\">\n<li>Auerbach, Alan J. and Hines, James R., Jr. (1988), &#8216;Investment Tax Incentives and Frequent Tax Reforms&#8217;, <b>78 <\/b> <em>American Economic Review. Papers and Proceedings <\/em>, 211-216. <\/li>\n<li>Barnett, Richard, Barrow, Michael and Smith, Peter (1991), &#8216;Representation Without Taxation: An Empirical Assessment of the Validity of the Accountability Argument Underlying the Reform of Local Government Finance in England&#8217;, <b>12(3) <\/b> <em>Fiscal Studies <\/em>., -46. <\/li>\n<li>Becker, Gary S. (1986), &#8216;The Public Interest Hypothesis Revisited: A New Test of Peltzman&#8217;s Theory of Regulation&#8217;, <b>49 <\/b> <em>Public Choice <\/em>, 223 ff. <\/li>\n<li>Bell, Edward B., Bodenhorn, Diran and Taub, Allan J. (1983), &#8216;Taxes and Compensation for Lost Earnings&#8217;, <b>12 <\/b> <em>Journal of Legal Studies <\/em>, 181-194. <\/li>\n<li>Bell, Edward B., Bodenhorn, Diran and Taub, Allan J. (1985), &#8216;Taxes and Compensation for Lost Earnings: Reply&#8217;, <b>14 <\/b> <em>Journal of Legal Studies <\/em>, 457-458. <\/li>\n<li>Benson, Bruce L. (1990), &#8216;Interstate Tax Competition, Incentives to Collude, and Federal Influences&#8217;, <b>10 <\/b> <em>Cato Journal <\/em>, 75-90. <\/li>\n<li>Benson, Bruce L. and Engen, Eric M. (1988), &#8216;The Market for Laws: An Economic Analysis of Legislation&#8217;, <b>54 <\/b> <em>Southern Economic Journal <\/em>, 732-745. <\/li>\n<li>Benson, Bruce L. and Faminow, Merle D. (1986), &#8216;The Incentives to Organize and Demand Regulation: Two Ends against the Middle&#8217;, <b>24 <\/b> <em>Economic Inquiry <\/em>, 473-484. <\/li>\n<li>Bizer, David S. and Judd, Kenneth L. (1989), &#8216;Taxation and Uncertainty&#8217;, <b>79 <\/b> <em>American Economic Review. Papers and Proceedings <\/em>, 331-336. <\/li>\n<li>Bohanon, Cecil E. and Van Cott, T. Norman (1991), &#8216;Product Quality andTaxation: A Reconciliation&#8217;, <b>19 <\/b> <em>Public Finance Quarterly <\/em>, 233-237. <\/li>\n<li>Bossons, John (1970), &#8216;The Value of a Comprehensive Tax Base as a Tax Reform Goal&#8217;, <b>13 <\/b> <em>Journal of Law and Economics <\/em>, 327-363. <\/li>\n<li>Browning, Edgar K. and Browning, Jacquelene M. (1985), &#8216;Why Not a True Flat Rate Tax?&#8217;, <b>5 <\/b> <em>Cato Journal <\/em>, 629-650. <\/li>\n<li>Buchanan, James M. (1978), &#8216;Tax Reform in Constitutional Perspective&#8217;, in Skogh, G\u009aran (ed.), <em>Law and Economics. Report from a Symposium in Lund <\/em>, Lund, Juridiska F\u009areningen, 103-120. <\/li>\n<li>Buchanan, James M., Tollison, Robert D. and Tullock, Gordon (eds.) (1980), <em>Toward a Theory of the Rent Seeking Society <\/em>, College Station, Texas A&amp;M University Press. <\/li>\n<li>Bucovetsky, Sam (1991), &#8216;Choosing Tax Rates and Public Expenditure Levels Using Majority Rule&#8217;, <b>46 <\/b> <em>Journal of Public Economics <\/em>, 113-131. <\/li>\n<li>Caanen, Ch. and Essers, P.H.J. (1990), &#8216;Rechtseconomie en belastingrecht (Law-and-Economics and Taxation Law)&#8217;, <b>39(10) <\/b> <em>Ars Aequi <\/em>, 677-681. <\/li>\n<li>Carbajo, Domingo and Ruesca, Santos M. (1994), &#8216;La incidencia de la fiscalidad sobre bienes inmuebles en la movilidad de los factores productivos en el Mercado _nico Europeo (Especial referencia a la movilidad del capital) (The Effect of Real State Taxes on the Mobility of the Factors in the E.U. Market Special Regard to Capital Mobility)&#8217;, <b>18 <\/b> <em>Actualidad Tributaria <\/em>, 475-490. <\/li>\n<\/ul>\n<\/div>\n<div data-readmore=\"true\">\n<ul class=\"links\">\n<li>Collard, David (ed.) (1989), <em>Fiscal Policy: Essays in Honour of Cedric Sandford <\/em>, Aldershot, Gower, 173 p. <\/li>\n<li>Cooper, Graeme S. (1986), &#8216;Income Tax Law and Contributive Justice: Some Thoughts on Defining and Expressing a Consistent Theory of Tax Justice and Its Li mitations&#8217;, <b>3 <\/b> <em>Australian Tax Forum <\/em>, 297-332. <\/li>\n<li>Cooter, Robert D. (1978), &#8216;Optimal Tax Schedules and Rates&#8217;, <em>American Economic Review <\/em>. <\/li>\n<li>Cooter, Robert D. and Helpman, Elhanan (1974), &#8216;Optimal Income Taxation for Transfer Payments Under Different Social Welfare functions&#8217;, <em>Quarterly Journal of Economics <\/em>, 656 ff. <\/li>\n<li>Crain, W. Mark and Oakley, Lisa K. (1995), &#8216;The Politics of Infrastructure&#8217;, <b>38 <\/b> <em>Journal of Law and Economics <\/em>, 1-17. <\/li>\n<li>Crain, W. Mark and Tollison, Robert D. (1979), &#8216;The Executive Branch in the Interest-Group Theory of Government&#8217;, <b>8 <\/b> <em>Journal of Legal Studies <\/em>, 555-567. <\/li>\n<li>Creedy, J. (1988), &#8216;Taxation and Compensation to Dependents of Accident Victims&#8217;, <b>8 <\/b> <em>International Review of Law and Economics <\/em>, 85-95. <\/li>\n<li>Davis, Karen (1989), &#8216;National Health Insurance: A Proposal&#8217;, <b>79 <\/b> <em>American Economic Review. Papers and Proceedings <\/em>, 349-352. <\/li>\n<li>De Clercq, Marc and Naert, Frank (1985), <em>De politieke markt (The Political Market) <\/em>, Antwerpen, Kluwer, 163 p. <\/li>\n<li>De Geest, Gerrit (1990), &#8216;Public Choice en rechtseconomie (Public Choice and Law &amp; Economics)&#8217;, <b>39 <\/b> <em>Ars Aequi <\/em>, 666-673. <\/li>\n<li>Department of the Treasury (1984), <em>Tax Reform for Fairness, Simplicity, and Economic Growth- The Treasury Department Report to the President, 2 vols. <\/em>, Washington, U.S. Treasury, 262 p. <\/li>\n<li>Diamond, Stephen (1983), &#8216;The Death and Transfiguration of Benefit Taxation: Special Assessments in Nineteenth-Century America&#8217;, <b>12 <\/b> <em>Journal of Legal Studies <\/em>, 201-240. <\/li>\n<li>Dilorenzo, T.J. (1984), &#8216;The Domain of Rent-Seeking Behaviour: Private or Public Choice?&#8217;, <b>4 <\/b> <em>International Review of Law and Economics <\/em>, 185-197. <\/li>\n<li>Dilorenzo, T.J. (1988), &#8216;Property Rights, Information Costs, and the Economics of Rent Seeking&#8217;, <b>144 <\/b> <em>Journal of Institutional and Theoretical Economics <\/em>, 318-322. <\/li>\n<li>Dye, Thomas R. (1985), &#8216;Impact of Federal Tax Reform on State- Local Finances&#8217;, <b>5 <\/b> <em>Cato Journal <\/em>, 597 ff. <\/li>\n<li>Eden, Lorraine (1991), &#8216;Free Trade, Tax Reform, and Transfer Pricing&#8217;, <b>39(1) <\/b> <em>Canadian Tax Journal <\/em>, 90-112. <\/li>\n<li>Ekelund, Robert B., Jr. and Tollison, Robert D. (1981), <em>Mercantilism as a Rent Seeking Society: Economic Regulation in Historical Perspective <\/em>, College Station, Texas A&amp;M University Press, 169 p. <\/li>\n<li>Fane, George (1991), &#8216;Piecemeal Tax Reforms, and the Compensated Radial Elasticities of Tax Bases&#8217;, <b>45 <\/b> <em>Journal of Public Economics <\/em>, 263-270. <\/li>\n<li>Fazzari, Steven, Hubbard, R. Glenn and Petersen, Bruce (1988), &#8216;Investment, Financing Decisions, and Tax Policy&#8217;, <b>78 <\/b> <em>American Economic Review. Papers and Proceedings <\/em>, 200-205. <\/li>\n<li>Fellows, Mary Louise (1990), &#8216;A Comprehensive Attack on Tax Deferral&#8217;, <b>88 <\/b> <em>Michigan Law Review <\/em>, 722-811. <\/li>\n<li>Flowers, Marilyn R. (1987), &#8216;Rent Seeking and Rent Dissipation: A Critical View&#8217;, <b>7 <\/b> <em>Cato Journal <\/em>, 431-440. <\/li>\n<li>Formby, John P., Keeler, James P. and Thistle, Paul D. (1988), &#8216;X-Efficiency, Rent-Seeking, and Social Costs&#8217;, <b>57 <\/b> <em>Public Choice <\/em>, 115-126. <\/li>\n<li>Formby, John P., Keeler, James P. and Thistle, Paul D. (1991), &#8216;X-Efficiency, Rent-Seeking and Social Costs: Reply&#8217;, <b>68 <\/b> <em>Public Choice <\/em>, 267-271. <\/li>\n<li>Frey, Donald E. (1991), &#8216;Optimal-Sized Tuition Tax Credits Reconsidered: Comment&#8217;, <b>19(3) <\/b> <em>Public Finance Quarterly <\/em>, 347-354. <\/li>\n<li>Garcia Villarejo, Salinas, Avelino and S\u0087nchez, Javier (1993), <em>Manual de Hacienda P\u009cblica general y de Espa\u0096a (Public Treasury Manual) <\/em>, Madrid, Tecnos. <\/li>\n<li>Gephardt, Richard (1985), &#8216;The Economics and Politics of Tax Reform&#8217;, <b>5 <\/b> <em>Cato Journal <\/em>, 455-464. <\/li>\n<li>Gillette, Clayton P. and Hopkins, Thomas D. (1987), &#8216;Federal User Fees: A Legal and Economic Analysis&#8217;, <b>67 <\/b> <em>Boston University Law Review <\/em>, 795-874. <\/li>\n<li>Gimeno Ullastres, Juan A., <em>\u00c0A qui\u008en beneficia el gasto p\u009cblico? (Who Does Public Expenditure Favour?) <\/em>, N\u009cmero Monografico de la Revista de Econom\u0092a P\u009cblica e Historia Econ\u0097mica. <\/li>\n<li>Gimeno Ullastres, Juan A., &#8216;La incidencia del gasto p\u009cblico por niveles de renta: Espa\u0096a 1990 vs. 1980 (The Effect of Public Expenditure by Levels of Income: Spain 1990 vs. 1980)&#8217;, in X (ed.), <em>I Simposio sobre la igualdad y distribuci\u0097n de la renta y la riqueza <\/em>, Fundaci\u0097n Argentaria, 63-121. <\/li>\n<li>Gimeno Ullastres, Juan A., &#8216;Reforma fiscal y sistema tributario (Reforming the Tax System)&#8217;, in X (ed.), <em>Las reformas Urgentes <\/em>, Madrid, Taller Ediciones JB, 481-490. <\/li>\n<li>Gimeno Ullastres, Juan A. (1984), &#8216;Los recargos locales sobre impuestos estatales (Local Overcharges on Central Taxes)&#8217;, <b>1114(21) <\/b> <em>La ley <\/em>, 1-4. <\/li>\n<li>Gimeno Ullastres, Juan A. and Ruiz Huerta, Jes\u009cs, &#8216;Descentralizaci\u0097n fiscal y corresponsablidad a trav\u008es de las grandes figuras tributarias (Tax Descentralization and Corresponsability)&#8217;, <b>3(1);2\u00a1\u008ep <\/b> <em>Cuadernos Aragoneses de Econom\u0092a <\/em>, 29-40. <\/li>\n<li>Gimeno Ullastres, Juan A. and Ruiz Huerta, Jes\u009cs, &#8216;Financiaci\u0097n auton\u0097mica: Un modelo alternativo de corresponsabilidad fiscal (Financing the Communities: An Alternative Model for Tax Corresponsability)&#8217;, <b>15 <\/b> <em>Revista Valenciana de Hacienda P\u009cblica <\/em>, 149-179. <\/li>\n<li>Gimeno Ullastres, Juan A. and Ruiz Huerta, Jes\u009cs (1981), <em>El nuevo Estado Fiscal Espa\u0096ol (The New Spanish Fiscal State) <\/em>, Madrid, H. Blume, 315 p. <\/li>\n<li>Gimeno Ullastres, Juan A. and Ruiz Huerta, Jes\u009cs (1986), &#8216;Reforma Fiscal y financiaci\u0097n del las CCAA: El r\u008egimen especial (Financing The Communities and Tax Reform: The Special Regime)&#8217;, in X (ed.), <em>Estado Federal \/ Estado Regional : La financianci\u0097n de las Comunidades Aut\u0097nomas <\/em>, Salamanca, Ediciones de la Diputaci\u0097n de Salamanca, 245-263. <\/li>\n<li>Gimeno Ullastres, Juan A., Ruiz Huerta, Jes\u009cs and Olleros, Jaime, <em>Una reforma fiscal para Espa\u0096a (Tax Reform in Spain) <\/em>, Moneda y Credito S.A. <\/li>\n<li>Gordon, James P.F. (1991), &#8216;Tax Reform and Uniformity: Explaining the Hatta Result&#8217;, <b>45(2) <\/b> <em>Journal of Public Economics <\/em>, 161-190. <\/li>\n<li>Graetz, Michael J. and Wilde, Louis L. (1985), &#8216;The Economics of Tax Compliance: Fact and Fantasy&#8217;, <b>38 <\/b> <em>National Tax Journal <\/em>, 355-363. <\/li>\n<li>Graetz, Michael J., Reinganum, Jennifer F. and Wilde, Louis L. (1986), &#8216;The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement&#8217;, <b>2 <\/b> <em>Journal of Law, Economics, and Organization <\/em>, 1-32. <\/li>\n<li>Hansen, Susan B. (1985), &#8216;Tax Reform: Sound Economics or Power Politics? Comment on Dye&#8217;, <b>5 <\/b> <em>Cato Journal <\/em>, 609-612. <\/li>\n<li>Hettich, Walter and Winer, Stanley L. (1988), &#8216;Economic and Political Foundations of Tax Structure&#8217;, <b>78 <\/b> <em>American Economic Review <\/em>, 701-712. <\/li>\n<li>Inman, Robert P. and Fitts, Michael A. (1990), &#8216;Political Institutions and Fiscal Policy: Evidence from the U.S. Historical Record&#8217;, <b>6(S) <\/b> <em>Journal of Law, Economics, and Organization <\/em>, 79-132. <\/li>\n<li>Jackman, Richard (1986), &#8216;The Economic Effects of Tax Based Incomes Policy&#8217;, in Colander, David C. (ed.), <em>Incentive based incomes policies: Advances in TIP and MAP <\/em>, Cambridge (MA), Harper and Row, 95-109. <\/li>\n<li>Johnson, Calvin H. (1989), &#8216;Why Have Anti-Tax Legislation? A Response to Professor Zelenak&#8217;, <b>67 <\/b> <em>Texas Law Review <\/em>., -625. <\/li>\n<li>Kalt, Joseph P. and Zupan, Mark A. (1990), &#8216;The Apparent Ideological Behavior of Legislators: Testing for Principal-Agent Slack in Political Institutions&#8217;, <b>33 <\/b> <em>Journal of Law and Economics <\/em>, 103-131. <\/li>\n<li>Kaplow, Louis (1989), &#8216;Horizontal Equity: Measures in Search of a Principle&#8217;, <b>42 <\/b> <em>National Tax Journal <\/em>, 139-154. <\/li>\n<li>Kaplow, Louis (1992), &#8216;A Note on Horizontal Equity&#8217;, <b>1 <\/b> <em>Florida Tax Review <\/em>, 191-196. <\/li>\n<li>Kaplow, Louis (1992), &#8216;Government Relief for Risk Associated with Government Action&#8217;, <b>94 <\/b> <em>Scandinavian Journal of Economics <\/em>, 525-541. <\/li>\n<li>Kaplow, Louis (1993), &#8216;Should the Government&#8217;s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects?&#8217;, <em>Program in Law and Economics Discussion Paper <\/em>, 122 ff. <\/li>\n<li>Kaplow, Louis (1994), &#8216;Taxation and Risk Taking: A General Equilibrium Perspective&#8217;, <b>47 <\/b> <em>National Tax Journal <\/em>, 789-798. <\/li>\n<li>Kaplow, Louis (1995), &#8216;A Note on Subsidizing Gifts&#8217;, <b>58 <\/b> <em>Journal of Public Economics <\/em>, 469-477. <\/li>\n<li>Kaplow, Louis (1995), &#8216;A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism&#8217;, <b>48 <\/b> <em>National Tax Journal <\/em>, 497-514. <\/li>\n<li>Kaplow, Louis (1996), &#8216;Fiscal Federalism and the Deductibility of State and Local Taxes in a Federal Income Tax&#8217;, <em>Virginia Law Review <\/em>. <\/li>\n<li>Kaplow, Louis (1996), &#8216;Regional Cost-of-Living Adjustments in Tax-Transfer Schemes&#8217;, <em>Tax Law Review <\/em>. <\/li>\n<li>Kaplow, Louis (1996), &#8216;Tax and Non-Tax Distortions&#8217;, <em>Journal of Public Economics <\/em>. <\/li>\n<li>Karp, Larry S. and Perloff, Jeffrey M. (1989), &#8216;Estimating Market Structure and Tax Incidence: The Japanese Television Market&#8217;, <b>37(3) <\/b> <em>Journal of Industrial Economics <\/em>, 225-239. <\/li>\n<li>Katz, Avery and Mankiw, Gregory (1985), &#8216;How Should Fringe Benefits be Taxed?&#8217;, <b>38 <\/b> <em>National Tax Journal <\/em>, 37-45. <\/li>\n<li>Kau, James B. and Rubin, Paul H. (1979), &#8216;Self-Interest, Ideology, and Logrolling in Congressional Voting&#8217;, <b>22 <\/b> <em>Journal of Law and Economics <\/em>, 365-384. <\/li>\n<li>Kay, John A. and King, M.A. (1986), <em>The British Tax System <\/em>, Oxford, Oxford University Press, 261 p. <\/li>\n<li>Kerwin, Cornelis M. (1983), &#8216;Assessing the Effects of Consensual Processes in Regulatory Programs: Methodological and Policy Issues&#8217;, <b>32 <\/b> <em>American University Law Review <\/em>, 401 ff. <\/li>\n<li>Kiesling, Herbert J. 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A Comment)&#8217;, in Ott, Claus and Sch\u008afer, Hans-Bernd (eds.), <em>\u0085konomische Probleme des Zivilrechts <\/em>, Berlin, Springer, 290-294. <\/li>\n<li>Lindsey, Lawrence (1990), <em>The Growth Experiment: How the New Tax Policy is Transforming the U.S. Economy <\/em>, New York, Basic Books, 260 p. <\/li>\n<li>Maddock, Rodney (1982), &#8216;Comment&#8217;, in Cranston, Ross and Schick, Anne (eds.), <em>Law and Economics <\/em>, Canberra, Australian National University, 190-191. <\/li>\n<li>Marlow Michael L. and Orzechowski, William P. (1997), &#8216;The Separation of Spending from Taxation: Implications for Collective Choices&#8217;, <b>8 <\/b> <em>Constitutional Political Economy <\/em>, 151-163. <\/li>\n<li>McCaffery, Edward J. (1990), &#8216;The Holy Grail of Tax Simplification&#8217;, <em>Wisconsin Law Review <\/em>, 1267-1322. <\/li>\n<li>McChesney, Fred S. 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(1996), &#8216;Tax Advice for Latvia and Other Similarly Situated Emerging Economies&#8217;, <b>13(2) <\/b> <em>International Tax &amp; Business Lawyer <\/em>, 223-308. <\/li>\n<li>McGee, Robert W. (1997), &#8216;Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences&#8217;, in Gertner, David, Bocater, Paulo F. and Leal, Ricardo R. C. (eds.), <em>Regionalism and Globalization in Latin America: A Contradiction? <\/em>, Rio de Janeiro: Business Association of Latin American Studies and Instituto de Administra \u00e6o e Ger ncia Pontif|cia Universidade Cat\u00b4lica do Rio de Janeiro, 266-280. <\/li>\n<li>Mintz, Jack M. and Whalley, John (eds.) (1989), <em>The Economic Impacts of Tax Reform <\/em>, Toronto, Canadian Tax Foundation, 463 p. <\/li>\n<li>Musgrave, Richard A. and Musgrave, Peggy B. 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