|
Home
Contact Information
Research
Books
Recent Presentations
CV
E-mail |
|
“Tax Competition and Tax Coordination in the European
Union,” International Tax and Public Finance, Volume 10, Number
6 (November 2003), pp. 651-671.
“Network Externalities and Indirect Tax Preferences
for Electronic Commerce,” International Tax and Public Finance,
Vol. 10, Issue 1 (January, 2003), pp. 79-97.
• Reprinted in State Tax Notes, Volume 28, No. 11 (June 16, 2003),
pp. 969-979.
• Preliminary version published in Italian as “Esternalità
di rete e trattamento fiscale privilegiato del commercio elettronico,”
Fiscalia: Analisi e Commenti di Diritto Tributario Internazionale, Vol.
6 (Nov./ Dec. 2000), pp. 577-594.
“Reflections on the Economic Theory of Local Tax
Incentives,” State Tax Notes Vol. 28, No. 10 (June 9, 2003), pp.
891-900.
“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.
“Review of Integration of the U.S Corporate and
Individual Income Taxes by Michael J. Graetz and Alvin C. Warren, Jr.,”
National Tax Journal, March 2002 (Vol. 55, No. 1): 187-193.
“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.
“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.
"Taxation, Uncertainty and the Choice of a Consumption
Tax Base," Journal of Public Economics, Vol. 58:2 (October 1995),
pp. 257-265.
"Economic Issues in the Taxation of Capital Gains,"
Canadian Public Policy Vol. 21 (November 1995), pp. 527-557.
"Income Tax Reform and Investment Incentives,"
in Zeljko Bogetic and Arye L. Hillman (eds.), Financing Government in
the Transition: Bulgaria, World Bank, 1995, pp. 71-96.
"The Study and Practice of Income Tax Policy,"
(with Charles E. McLure, Jr.), in John M. Quigley and Eugene Smolensky
(eds.), Modern Public Finance Harvard University Press, 1994, pp. 165-209.
"Economic Analyses of Capital Gains Taxation: Realizations,
Revenues, Efficiency and Equity," Tax Law Review, Volume 48:3 (Spring
1993), pp. 419-527.
"Capital Income Taxation in Burundi," Journal
of African Economies, Vol. 2:3 (December 1993), pp. 348-380.
"Grandfather Rules and the Theory of Optimal Tax
Reform," Journal of Public Economics, Volume 49:2 (November 1992),
pp. 163-190.
"On The Traditional and New Views of Dividend Taxation,"
National Tax Journal, Vol. 44:4 (December 1991), pp. 497-509.
"Tax Reform in Colombia: Process and Results,"
(with Charles E. McLure, Jr.), in Javad Khalilzadeh-Shirazi and Anwar
Shah, Tax Policy in Developing Countries, World Bank, 1991, pp. 1-22.
"Budgetary Constraints and the Implementation of
Tax Reform," 1989 Proceedings of the Eighty-Second Annual Conference
on Taxation, National Tax Association, 1990, pp. 28-36.
"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.
"The Windfall Recapture Tax: Issues of Theory and
Design," Public Finance Quarterly, Vol. 16:4 (October 1988), pp.
387-424.
"Eliminating State and Local Tax Deductibility:
A General Equilibrium Model of Revenue Effects," in Harvey S. Rosen
(ed.), Fiscal Federalism: Quantitative Studies, University of Chicago
Press for the National Bureau of Economic Research, 1988, pp. 177-210.
"A Direct Tax on Consumption as an 'Add-On' Tax,"
Tax Notes, March 21, 1988, pp. 1389 -1400.
"Treasury I and the Tax Reform Act of 1986: The
Economics and Politics of Tax Reform," (with Charles E. McLure, Jr.),
Journal of Economic Perspectives, Vol. 1:1 (Summer 1987), pp. 37-58.
"Implementing Tax Reform: The Intergenerational
Carryover Problem," National Tax Journal, Vol. 39:4 (December 1986),
pp. 419-433.
"Optimal Tax Reform in the Presence of Adjustment
Costs," Journal of Public Economics, Vol. 27:2 (July 1985), pp. 211-230.
"Partial Tax Reform: An Optimal Taxation Perspective,"
Canadian Journal of Economics, Vol. 18:2 (May 1985), pp. 335-346.
"The Incidence of a Partial State Corporate Income
Tax," (with Peter Mieszkowski), National Tax Journal, Vol. 38:4 (December
1985), pp. 489-496.
"Implementing Tax Reform," National Tax Journal,
Vol. 34:4 (December 1981), pp. 401-418.
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.
|