**Tax Reform** is a deliberate, comprehensive policy process that restructures a jurisdiction’s tax bases, rates, and administrative rules in order to improve the efficiency, equity, simplicity, and revenue adequacy of the tax system in line with specified economic and social objectives.
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402K
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2017–2026
1.8K
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8.3K
CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION
Franco Modigliani, H Miller Merton · 1963 · 5.8K citations
A Contribution to the Theory of Taxation
Frank Plumpton Ramsey · The Economic Journal · 1927 · 2.9K citations
John D. Wilson · National Tax Journal · 1999 · 1.7K citations
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Institutions
2.6K
National Bureau of Economic Research
Cambridge, United States
81 h-index
401 publications
32.2K citations
International Monetary Fund
Washington D.C., United States
57 h-index
353 publications
18.2K citations
Ifo Institute for Economic Research
Munich, Germany
53 h-index
290 publications
12K citations
University of Michigan
Ann Arbor, United States
43 h-index
151 publications
8K citations
University of California, Berkeley
Berkeley, United States
42 h-index
122 publications
11.7K citations
Institute for Fiscal Studies
London, United Kingdom
42 h-index
148 publications
11.2K citations
University of Chicago
Chicago, United States
41 h-index
86 publications
6.1K citations
Centre for Economic Policy Research
London, United Kingdom
40 h-index
111 publications
6.9K citations
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Venues
- Journal of Public Economics
301 publications · 30K citations
93
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- SSRN Electronic Journal
Repository · 903 publications · 30.1K citations
76
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- National Tax Journal
NTJ · 371 publications · 19.1K citations
68
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- American Economic Review
106 publications · 16.1K citations
61
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- International Tax and Public Finance
137 publications · 7.5K citations
49
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