Direct Versus Indirect Taxation : The Design of the Tax Structure Revisited

By H. Cremer, Pierre Pestieau, Jean-Charles Rochet. 2001

217 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/d6884b272dc8efd97c3c0d9ead419c2871fcaf91

Citations in the corpus

• On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal (2006, unknown): “14See, for example, Cremer, Pestieau, and Rochet (2001), Marchand, Pestieau, and Racionero (2003), Mirrlees (1976), Naito (1999), and Saez (2002, 2004).”
• Transfers in Cash and in Kind: Theory Meets the Data (2008, unknown): “If there is more than one source of heterogeneity, as in Cremer and Gahvari (1995) (1998) (2002), Cremer et al. (2001), and Saez (2002), weak separability of preferences in labor supply is no longer sufficient for this result.”