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Research article

First published 2015-6

Towards a General Theory of Tax Practice

Jane Frecknall-Hughes, Erich Kirchler

Social & Legal Studies

Open access

Research article

First published 2025

Loss Aversion and Tax Evasion: Theory and Evidence

Sanjit Dhami, Narges Hajimoladarvish, Pavan Mamidi

Arthaniti: Journal of Economic Theory and Practice

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Research article

First published 1985-06

Energy Taxes and Optimal Tax Theory

Michael J. Boskin, Marc S. Robinson

The Energy Journal

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Research article

First published 2011-5

‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism

Paolo Liberati

Public Finance Review

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Research article

First published 2018-9

The Hedonic Theory of Taxation: An Application to the U.S. Income Tax

Donald F. Vitaliano

Public Finance and Management

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Research article

First published 2023-11

Employment and Labor Supply Responses to the Child Tax Credit Expansion: Theory and Evidence

Diane Whitmore Schanzenbach, Michael R. Strain

The ANNALS of the American Academy of Political and Social Science

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Research article

First published 1975-1

Preferences,Tax Structure and Tax Reform: Theory and Evidence

Shlomo Maital

Public Finance Review

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Research article

First published 2025

A Generalized Inefficiency Model for Interpreting Tax Collection Efficiency

Ebrahim Rezaei, Josef Jablonsky

Public Finance Review

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Research article

First published 2006-10

Taxation and Corporate Payout Policy

Monica Singhania

Vikalpa: The Journal for Decision Makers

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Research article

First published 1976-7

A Comment on the Theory of Optimal Tax Structure

Vito Tanzi

Public Finance Review

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