The base for direct taxation

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Employment, Hours of Work and the Optimal Taxation of Low Income Families (2008, result): “Our analysis here therefore supports the informal discussion regarding the inclusion of hours in the tax base in Banks and Diamond (2010). Before detailing these results, we first turn to the choice of social welfare transformation and the parameterisation of the tax and transfer schedule.”
WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013, background): “Besley and Case (1995), Figlio, Kolpink and Reid (1999), Saavedra (2000), Rork (2003), Egger, Pfaffermayr and Winner (2005), and Devereux, Lockwood and Redoano (2007) also all consider strategic interaction amongst the US states, in a number of dimensions: tax rates on personal income, sales, cigare”
Tax Policy for Economic Recovery and Growth (2011, background): “…changes in the tax mix between major categories of taxes at the macroeconomic 3 This sensitivity to assumptions is also analysed in the optimal taxation literature, in which both Banks and Diamond (2010) and Kocherlakota (2010) conclude that it is optimal to have positive capital income taxation.”