International Tax and Public Finance · 2011 · 31 citations · 97 references
Public AffairsEconomicsPublic FinanceTax PolicyTaxationValue-added TaxOptimal TaxationTax ReformVat RatesStandard Vat RatesValue Added Tax ReformsVat Rate DesignVat Rate IncidenceVat Rate PolicyVat Rate ReformVat Rate StructureWelfare Effects Analysis
97
American Economic Review · 2011 · 5.4K citations
A Contribution to the Theory of Taxation
Frank Plumpton Ramsey · The Economic Journal · 1927 · 2.9K citations
Optimal Taxation and Public Production II: Tax Rules
Peter Diamond, James A. Mirrlees · American Economic Review · 2016 · 948 citations
Complementarity and the Excess Burden of Taxation
W. J. Corlett, D. C. Hague · The Review of Economic Studies · 1953 · 598 citations