On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal

By Louis Kaplow. 2006

187 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/810ccff5c1980824bf3b87453b92887d6df55de0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thomas Piketty
2. Emmanuel Saez
3. Guy Laroque
4. G. Zucman
5. Stefanie Stantcheva
6. H. Kleven
7. Raj Chetty
8. Anna Lusardi

In Economics and Econometrics

1. Emmanuel Saez
2. Thomas Piketty
3. Guy Laroque
4. Stefanie Stantcheva
5. G. Zucman
6. Markus Poschke
7. Eckhard Hein
8. Daniel Waldenström

Citations in the corpus

• A Theory of Optimal Inheritance Taxation (2012, methodology): “We adapt the Kaplow (2006) and Laroque (2005) recent and elegant proof of the Atkinson-Stiglitz theorem to the linear earnings tax case.”
• Indirect Taxation is Superfluous under Separability and Taste Homogeneity : A Simple Proof (2005, background): “2 Proposition 1, p. 8 of Kaplow (2004) is very close to my Theorem 1. 142 G.R.”