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“Prospects for Consumption-Based Tax Reform in
the United States,” Finanzarchiv, Volume 59 (2002/2003), pp. 264-294.
“Alternative Forms of Direct Consumption Taxes: The Croatian
Approach,” in Michael Ahlheim, Heinz-Dieter Wenzel and Wolfgang
Wiegard (eds.), Tax Policy: Theoretical Foundations and Practical Applications,
Springer, 2003, pp. 391-413.
United States Tax Reform in the 21st Century, George R. Zodrow and
Peter Mieszkowski (eds.), Cambridge University Press, 2002.
“Transitional Issues in the Implementation of a Flat Tax or a
Retail Sales Tax,” in United States Tax Reform in the 21st Century,
George R. Zodrow and Peter Mieszkowski (eds.), Cambridge University Press,
2002.
“The Fundamental Question of Fundamental Tax Reform,” in
United States Tax Reform in the 21st Century, George R. Zodrow and Peter
Mieszkowski (eds.), Cambridge University Press, 2002.
“The Sales Tax, the VAT and Taxes In Between — Or, Is the
Only Good NRST a ‘VAT in Drag’?,” National Tax Journal,
Vol. 52 (September 1999), pp. 429-442.
“Housing and Intergenerational Redistributions Under a Consumption
Tax Reform,” Proceedings of the Ninety-First Annual Conference on
Taxation (with John Diamond), National Tax Association, Washington DC,
1999, pp. 25-31.
"Tax Incidence," in Encyclopedia of Taxation and Tax Policy,
Joseph Cordes, Robert Ebel, Jane Gravelle (editors), Urban Institute and
National Tax Association, 1999.
"The Economic Case for Foreign Tax Credits for Cash Flow Taxes"
(with Charles McLure), National Tax Journal, Vol. 51 (March 1998), pp.
1-22.
“Indirect Consumption Taxes: Common Issues and Differences among
the Alternative Approaches,” (with Malcolm Gillis and Peter Mieszkowski),
Tax Law Review Vol. 51 (Summer 1996, published 1998), pp. 725-774.
“Bequests, Saving and Taxation,” in Proceedings of the Eighty-Ninth
Annual Conference on Taxation (with Craig Johnson and John Diamond), National
Tax Association, Washington DC, 1997, pp. 37-45.
“On the Transition to Indirect or Direct Consumption-Based Taxation,”
in Richard Krever (ed.), Tax Conversations: Essays in Honour of John G.
Head, Kluwer Law International, 1997, pp. 27-59.
“A Corporate Cash Flow Tax as an Income Tax Integration Mechanism,”
in John G. Head and Richard Krever (eds.), Company Tax Systems, Australian
Tax Research Foundation, Sydney, 1997, pp. 321-340.
"Reflections on the Consumption Tax Option," in John G. Head
and Richard Krever (eds.), Taxation Towards 2000, Australian Tax Research
Foundation, Sydney, 1997, pp. 46-79.
"A Hybrid Approach to the Direct Taxation of Consumption,"
(with Charles E. McLure, Jr.), in Michael J. Boskin (ed.), Frontiers of
Tax Reform, Hoover Institution Press, 1996, pp. 70-90.
"A Hybrid Consumption-Based Direct Tax Proposed for Bolivia"
(with Charles E. McLure, Jr.), International Tax and Public Finance, Vol.
3:1 (January 1996), pp. 97-112.
• Also published as “Un Impuesto Directo Híbrido Basado
en el Consumo: Propuesta para Bolivia,” Revista Hacienda Pública
Española, Vol. 140, pp. 139-151.
“Creditability Concerns Doom Bolivian Flat Tax,” Tax Notes
International, March 11, 1996, pp. 825-829.
"Taxation, Uncertainty and the Choice of a Consumption Tax Base,"
Journal of Public Economics, Vol. 58:2 (October 1995), pp. 257-265.
“Advantages of a Hybrid Direct Tax on Consumption,” (with
Charles E. McLure, Jr.), in Proceedings of the Eighty-Eighth Annual Conference
on Taxation, National Tax Association, 1995, pp. 47-52.
"Transitional Issues in Moving To a Direct Consumption Tax,"
(with Shounak Sarkar), National Tax Journal, Vol. 46: 3, September 1993,
pp. 359-376.
"Implementing Direct Consumption Taxes in Developing Countries,"
(with Charles E. McLure, Jr.), Tax Law Review, Volume 46:4 (Summer 1991),
pp. 405-487.
• Excerpt published as "Replacing the Income Tax with a Direct
Consumption Tax," in Richard M. Bird and Oliver Oldman (eds.), Readings
on Taxation in Developing Countries, fourth edition, The Johns Hopkins
University Press, 1990, pp. 230-239
"Administrative Advantages of the Individual Tax Prepayment Approach
to the Direct Taxation of Consumption," (with Charles E. McLure,
Jr.), in Manfred Rose (ed.), Heidelberg Congress on Taxing Consumption,
Springer-Verlag, 1990, pp. 335-389.
"The Choice between Income and Consumption: Efficiency and Horizontal
Equity Aspects," in Sijbren Cnossen and Richard M. Bird (eds.), The
Personal Income Tax: Phoenix from the Ashes? North Holland, Contributions
to Economic Analysis Series, 1990, pp. 85-115.
"Tax Reform and Financial Policy in Colombia," (with Charles
E. McLure, Jr.), in Carlos Caballero Argaez (ed.), Macroeconomics, Capital
Markets and Financial Transactions, Asociacion Bancaria de Colombia, 1989,
pp. 302-329.
"A Direct Tax on Consumption as an 'Add-On' Tax," Tax Notes,
March 21, 1988, pp. 1389 -1400.
"Alternative Approaches to Progressive Expenditure Taxation,"
Proceedings of the Seventy-Ninth Annual Conference on Taxation, National
Tax Association, 1987, pp. 125-134.
United States Tax Reform in the 21st Century, George R. Zodrow
and Peter Mieszkowski (eds.), Cambridge University Press, 2002.
State Sales and Income Taxes: An Economic Analysis, Texas A&M
University Press, 1999.
The Taxation of Income from Business and Capital in Colombia (with
Charles E. McLure, Jr., Jack Mutti, and Victor Thuronyi), Duke University
Press, 1990.
• Excerpt published as "A Consumption-Based Business Tax"
in Richard M. Bird and Oliver Oldman (eds.), Readings on Taxation in Developing
Countries, fourth edition, The Johns Hopkins University Press, 1990, pp.
270-278.
• Excerpt published as "Net Wealth and Presumptive Taxation
in Colombia," in Richard M. Bird and Oliver Oldman (eds.), Readings
on Taxation in Developing Countries, fourth edition, The Johns Hopkins
University Press, 1990, pp. 288-295.
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