This authoritative two-volume set brings together the most important
classic and contemporary papers on taxation and tax policy, written by the world’s
leading scholars and practitioners of taxation.
Volume I
Acknowledgements
Introduction James Alm
PART I ANALYZING THE EFFECTS OF TAXATION
A. Notions of Equity
1. Richard A. Musgrave (1976), ‘ET, OT and SBT’
2. H. Peyton Young (1990), ‘Progressive Taxation and Equal Sacrifice’
3. Louis Kaplow (1989), ‘Horizontal Equity: Measures in Search of a Principle’
B. Taxes and Income Distribution
4. Charles E. McLure, Jr. (1975), ‘General Equilibrium Incidence Analysis: The Harberger
Model After Ten Years’
5. Michael Katz and Harvey S. Rosen (1985), ‘Tax Analysis in an Oligopoly Model’
6. Lawrence H. Summers (1983), ‘The Asset Price Approach to the Analysis of Capital
Income Taxation’
7. James Davies, France St-Hilaire and John Whalley (1984), ‘Some Calculations of
Lifetime Tax Incidence’
8. Timothy J. Besley and Harvey S. Rosen (1999), ‘Sales Taxes and Prices: An Empirical
Analysis’
9. John B. Shoven (1976), ‘The Incidence and Efficiency Effects of Taxes on Income from
Capital’
10. David M. Cutler (1988), ‘Tax Reform and the Stock Market: An Asset Price Approach’
C. Taxes and Efficiency
11. Arnold C. Harberger (1964), ‘The Measurement of Waste’
12. Jerry A. Hausman (1981), ‘Exact Consumer’s Surplus and Deadweight Loss’
13. Edgar K. Browning (1987), ‘On the Marginal Welfare Cost of Taxation’
14. Charles L. Ballard, John B. Shoven and John Whalley (1985), ‘The Total Welfare Cost
of the United States Tax System: A General Equilibrium Approach’
D. Taxes and Revenues
15. Don Fullerton (1982), ‘On the Possibility of an Inverse Relationship Between Tax
Rates and Tax Revenues’
E. Taxes and Growth
16. Larry E. Jones, Rodolfo E. Manuelli and Peter E. Rossi (1993), ‘Optimal Taxation in
Models of Endogenous Growth’
F. Taxes and Politics
17. Kevin W.S. Roberts (1977), ‘Voting Over Income Tax Schedules’
18. Walter Hettich and Stanley L. Winer (1988), ‘Economic and Political Foundations of
Tax Structure’
PART II OPTIMAL TAXATION
19. Peter A. Diamond and James A. Mirrlees (1971), ‘Optimal Taxation and Public
Production II: Tax Rules’
20. P.A. Diamond (1975), ‘A Many-Person Ramsey Tax Rule’
21. J.A. Mirrlees (1971), ‘An Exploration in the Theory of Optimum Income Taxation’
22. Peter A. Diamond (1998), ‘Optimal Income Taxation: An Example with a U-Shaped
Pattern of Optimal Marginal Tax Rates’
23. A.B. Atkinson and J.E. Stiglitz (1976), ‘The Design of Tax Structure: Direct Versus
Indirect Taxations’
24. N.H. Stern (1976), ‘On the Specification of Models of Optimum Income Taxation’
25. Emmanuel Saez (2001), ‘Using Elasticities to Derive Optimal Income Tax Rates’
26. Joel Slemrod (1990), ‘Optimal Taxation and Optimal Tax Systems’
PART III TAX REFORM
27. Martin Feldstein (1976), ‘On the Theory of Tax Reform’
28. Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner (1983), ‘The Efficiency
Gains from Dynamic Tax Reform’
29. David Altig, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters and Jan
Walliser (2001), ‘Simulating Fundamental Tax Reform in the United States’
Volume II
Acknowledgements
An Introduction by the editors appears in Volume I
PART I TAXES AND INDIVIDUAL DECISIONS
A. Incentives
1. Joel Slemrod (2001), ‘A General Model of the Behavioral Response to Taxation’
B. Labour Supply
2. Jerry A. Hausman (1981), ‘Labour Supply’
3. James P. Ziliak and Thomas J. Kniesner (1999), ‘Estimating Life Cycle Labor Supply
Tax Effects’
C. Saving
4. Lawrence H. Summers (1981), ‘Capital Taxation and Accumulation in a Life Cycle Growth
Model’
5. William G. Gale and John Karl Scholz (1994), ‘IRAs and Household Saving’
6. James M. Poterba, Steven F. Venti and David A. Wise (1995), ‘Do 401(k) Contributions
Crowd Out Other Personal Saving?’
D. Portfolio Choice
7. Joseph E. Stiglitz (1969), ‘The Effects of Income, Wealth, and Capital Gains Taxation
on Risk-Taking’
8. James M. Poterba and Andrew A. Samwick (2003), ‘Taxation and Household Portfolio
Composition: US Evidence from the 1980s and 1990s’
E. Capital Gains
9. Martin S. Feldstein, Joel Slemrod and Shlomo Yitzhaki (1980) ‘The Effects of Taxation
on the Selling of Corporate Stock and the Realization of Capital Gains’
10. Leonard E. Burman and William C. Randolph (1994), ‘Measuring Permanent Responses to
Capital-Gains Tax Changes in Panel Data’
F. Estate Taxes
11. James Poterba (2001), ‘Estate and Gift Taxes and Incentives for Inter Vivos Giving
in the United States’
G. Tax Avoidance and Evasion
12. Michael G. Allingham and Agnar Sandmo (1972), ‘Income Tax Evasion: A Theoretical
Analysis’
13. Charles T. Clotfelter (1983), ‘Tax Evasion and Tax Rates: An Analysis of Individual
Returns’
14. James Alm, Gary H. McClelland and William D. Schulze (1992), ‘Why Do People Pay
Taxes?’
H. Income Reporting
15. Martin Feldstein (1995), ‘The Effect of Marginal Tax Rates on Taxable Income: A
Panel Study of the 1986 Tax Reform Act’
16. Jon Gruber and Emmanuel Saez (2002), ‘The Elasticity of Taxable Income: Evidence and
Implications’
PART II TAXES AND BUSINESS DECISIONS
A. Why Tax Capital Income?
17. Alan J. Auerbach (1983), ‘Taxation, Corporate Financial Policy and the Cost of
Capital’
18. Joseph E. Stiglitz (1976), ‘The Corporation Tax’
19. Christophe Chamley (1986), ‘Optimal Taxation of Capital Income in General
Equilibrium with Infinite Lives’
B. Investment
20. Robert E. Hall and Dale W. Jorgenson (1967), ‘Tax Policy and Investment Behavior’
21. Robin W. Boadway (1987), ‘The Theory and Measurement of Effective Tax Rates’
22. Alan J. Auerbach and Kevin Hassett (1992), ‘Tax Policy and Business Fixed Investment
in the United States’
C. Financial Structure
23. George R. Zodrow (1991), ‘On the “Traditional” and “New” Views of Dividend
Taxation’
24. B. Douglas Bernheim (1991), ‘Tax Policy and the Dividend Puzzle’
25. Raj Chetty and Emmanuel Saez (2005), ‘Dividend Taxes and Corporate Behavior:
Evidence from the 2003 Dividend Tax Cut’
26. Jeffrey K. MacKie-Mason (1990), ‘Do Taxes Affect Corporate Financing Decisions?’
27. William M. Gentry (1994), ‘Taxes, Financial Decisions and Organizational Form:
Evidence from Publicly Traded Partnerships’
1352 pages in 2 vols, Hardcover
