Notes, Comments and Preliminary results Sep 30 2023 Siqi Wang and Jun-ichi Itaya   Optimal tax design with costly tax evasion   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 30 2023 Hideto Koizumi   On the implementability of a "robot tax"   Abstract  Contact Information  Citation  Full Text  -  Note   Mar 30 2023 Takumi Haibara   Three tax reforms with and without public pollution abatement   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 30 2022 Thomas Garrett , David Paton and Leighton Vaughan Williams   Financial transaction taxes and market structure: Lessons from the gambling industry   Abstract  Contact Information  Citation  Full Text  -  Note   Feb 20 2022 Juan Carlos Lopez   Who will gain from the South Dakota vs. Wayfair Inc. ruling?   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Dec 29 2021 Kenichi Kurita   Welfare analysis of alternative poverty alleviation policies   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 29 2021 Yuya Kikuchi   Entry in Tax Competition and Intergovernmental Transfer   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 18 2020 Alejandro Esteller-Moré   A Basic Model of Optimal Tax Enforcement under Liquidity Constraints   Abstract  Contact Information  Citation  Full Text  -  Note   Nov 03 2019 Ngoc-Sang Pham and Thi Kim Cuong Pham   Foreign aid, recipient government's fiscal behavior, and economic growth   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 30 2019 Besart Avdiu   Information Frictions and Tax Inertia   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Mar 19 2019 Kemper W. Moreland   Income inequality, utility, and optimal income taxation   Abstract  Contact Information  Citation  Full Text  -  Note   Feb 02 2019 Alejandro Forcades   The optimal tax mix with underground labor   Abstract  Contact Information  Citation  Full Text  -  Note   Jan 10 2019 Hamza Umer   Tax Framing and Productivity: evidence based on the strategy elicitation   Abstract  Contact Information  Citation  Full Text  -  Note   Apr 30 2018 Shigeo Morita and Takuya Obara   Optimal capital income taxation in the case of private donations to public goods   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Dec 28 2017 Shigeo Morita   Optimal income taxation without commitment: policy implications of durable goods   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Nov 19 2017 Ceyhun Elgin and Hasan kadir Tosun   A note on informality and public trust   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 10 2016 Robert Philipowski   Should profit shifting be prohibited? The importance of timing   Abstract  Contact Information  Citation  Full Text  -  Note   Aug 16 2016 Shingo Yamazaki   Does technical assistance weaken tax competition?   Abstract  Contact Information  Citation  Full Text  -  Note   Feb 04 2016 Yukihiro Nishimura and Pierre Pestieau   Efficient taxation with differential risks of dependence and mortality   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 22 2015 Patcharin Koonsed   Optimal policy under duopoly with environmental quality   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 28 2014 Che-chiang Huang and Horn-in Kuo   A note on the neutrality of profit taxes with tax evasion and tax avoidance   Abstract  Contact Information  Citation  Full Text  -  Note   Jan 14 2014 Emmanuelle Taugourdeau and Jean-pierre Vidal   The tax competition game revisited: When leadership may be optimal   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 07 2013 Nelly Exbrayat   Corporate tax differentials in a multi-country world with imperfectly integrated economies   Abstract  Contact Information  Citation  Full Text  -  Note   Mar 15 2013 Alain-Désiré Nimubona and Bernard Sinclair-Desgagné   The Pigouvian Tax Rule in the Presence of an Eco-Industry   Abstract  Contact Information  Citation  Full Text  -  Note   Oct 09 2012 Manon Domingues dos santos and Etienne Lehmann   Wage Rigidity or Fiscal Redistribution: The credibility Issue   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 04 2012 Francesco Menoncin and Paolo M. Panteghini   Ex-Post Equivalence under Capital Gains Taxation   Abstract  Contact Information  Citation  Full Text  -  Note   Apr 06 2011 Rainer Niemann and Caren Sureth   The Impact of Differential Capital Income Taxation on the Value of Risky Projects   Abstract  Contact Information  Citation  Full Text  -  Note   Nov 27 2010 Laurence Jacquet   Optimal labor income taxation under maximin: An upper bound   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 12 2009 Ming-chieh Chen and Yeung-nan Shieh   The effects of specific commodity taxes on output and location of free entry oligopoly   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 11 2009 Arijit Mukherjee and M. Emranul Haque   Revenue-enhancing Trade Liberalization in Developing Countries   Abstract  Contact Information  Citation  Full Text  -  Note