Minimum Taxation Publications

Publications in Minimum Taxation

Explore the most influential research papers and scholarly works that have shaped Minimum Taxation. Use the concept filter below to focus on a specific sub-area of research.

Minimum Taxation

2.1K

Publications

117.6K

Citations

Showing yearly statistics from 2000-2026.

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	Year	Citations
An Exploration in the Theory of Optimum Income Taxation James A. Mirrlees The Review of Economic Studies Optimal TaxationOxford SearchLawIncome DistributionOptimum Income Taxation	1971	4.3K
The Expansion of the Public Economy: A Comparative Analysis David Cameron American Political Science Review Fiscal IssueCorporate TaxLawAdvanced Capitalist SocietyEconomic Growth	1978	2.1K
The design of tax structure: Direct versus indirect taxation A. B. Atkinson, Joseph E. Stiglitz Journal of Public Economics EconomicsPublic PolicyFederal Income TaxFederal TaxOptimal Taxation	1976	1.7K
Theories of Tax Competition John D. Wilson National Tax Journal Optimal TaxationFiscal IssueCorporate TaxTax CompetitionLaw	1999	1.7K
Effective tax rates in macroeconomics Enrique G. Mendoza, Assaf Razin, Linda L. Tesar Journal of Monetary Economics EconomicsTax IncentiveOptimal TaxationEconomic PolicyMacroeconomics	1994	1K
Optimal Taxation and Public Production II: Tax Rules Peter Diamond, James A. Mirrlees American Economic Review Optimal TaxationSocial Welfare FunctionLawTax IncidenceWelfare Economics	2016	947
Tax‐Avoidance Activities of U.S. Multinational Corporations* Sonja O. Rego Contemporary Accounting Research International EconomicsCorporate TaxLawForeign EtrsEffective Tax Rates	2003	935
Why do people pay taxes? James Alm, Gary H. McClelland, William D. Schulze Journal of Public Economics Optimal TaxationLawTaxation Of ExemptsTax IncentiveCorporate Taxation	1992	912
Taxes and firm size Jerold L. Zimmerman Journal of Accounting and Economics Tax IncentiveFederal Income TaxFederal TaxPublic FinanceOptimal Taxation	1983	832
On Taxation and the Control of Externalities William J. Baumöl American Economic Review EconomicsTax IncentiveFederal Income TaxFederal TaxOptimal Taxation	2016	787
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax Dina Pomeranz American Economic Review Optimal TaxationFiscal IssueCorporate TaxLawPaper Trail	2015	743
Dividends and taxes Merton H. Miller, Myron S. Scholes Journal of Financial Economics Payout PolicyPublic FinanceFederal TaxFederal Income TaxOptimal Taxation	1978	736

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