sectorpublico

Boskin, M. y Sheshinski E. (1978) “Optimal Income Redistribution when Individual Welfare depends on Relative Income”; Quarterly Journal of Economics 92,

Carruth, A. (1982) “On the Role of the Production and Consumption Assumptions for Optimum Taxation” Journal of Public Economics 17.

Eaton, J. y Rosen, H. (1980), “Optimal Redistributive Taxation and Uncertainty”, Quarterly Journal of Economics, 95.

Edgeworth, F.Y. (1897), “The Pure Theory of Taxation”, Economic Journal nº 7.

Ebert, U. (1992), “A Reexamination of the Optimal Non Linear Income Taxe”, Journal of Public Economics, vol 49, n.1.

Feldstein, M. (1982) “On the Optimal Progressivity of the Income Tax” Journal of Public Economics 2.

Hare, P. y Ulph, D. (1979) “On Education and Distribution”, Journal of Political Economy 82.

Mirrlees J.A, (1971), “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies, n.39.

Mirrlees J.A, (1976), “Optimal Tax Theory: a Synthesis”, Journal of Public Economics 6.

Mirrlees J.A, (1986), “The Theory of Optimal Taxation”, in Handbook of Mathematical Economics, vol. III, Arrow and Intriligator eds, North Holland, Amsterdam.

Mirrlees J.A, (1996), “Nobel Prize Lecture”

Oswald, A. (1983) “Altruism, Jealousy and the Theory of Optimal Nonlinear Taxation” Journal of Public Economics 29

Roberts, K. (2000), “A Reconsideration of the Optimal Income Tax” en Incentives, Organizations, and Public Economics, edited by Hammond P. y Myles G., Oxford University Press.

Sadka, E. (1976), “On Income Distribution, Incentive effects and Optimal Income Taxation”, Review of Economic Studies, n.43.

Seade, J. (1977), “On the Shape of the Optimal Tax Schedule”, Journal of Public Economics 7.

Seade, J. (1982), “On the Sign of Optimum Marginal Income Taxation”, Review of Economic Studies, n.49.

Sidgwick, H. (1883), “Principles of Political Economic”, MacMillan, London.

Spadaro A. “Optimal non linear labor income taxation in dynamic economies”. PSE Working Paper nº 2006-01. with S. Balle

Spadaro A, (2006) “Education, redistributive taxation and confidence” with Kai Konrad, Journal of Public Economics, vol 90, 1-2, pag 171-188.

Spadaro A, (2005) “Micro-simulation and Normative Policy Evaluation: an Application to some EU Tax-Benefits System”, Journal of Public Economic Theory, 7. nº 4, pag. 593-622.

Spadaro A, (2002) “Redistribución e incentivos a la oferta de trabajo: desarrollos recientes de la teoría de la imposición óptima sobre la renta”, Hacienda Publica Española. nº 160 vol.1.

Stern, N.,(1976), “On the Specification of Models of Optimum Income Taxation”, Journal of Public Economics, n.6.

Stern, N.(1982) “Optimum Taxation with Errors in Administration” Journal of Public Economics 17.

Stiglitz, J.(1982) “Self-selection and Pareto Efficient Taxation” Journal of Public Economics 17.

Tuomala M.,(1990), “Optimal Income Tax and Redistribution”, Oxford University Press.

Varian, A. (1980) “Redistributive Taxation as Social Insurance”, Journal of Public Economics 14.

Ulph, D. (1977) “On the Optimal Income Distribution and Educational Expenditure”, Journal of Public Economics 8.

Imposición mixta

Capitulo 5 del Salanié

Articulos:

Atkinson, A. et J. Stiglitz (1976), "The Design of Tax Structure: Direct versus Indirect Taxation” Journal of Public Economics 6.

Cremer, H. Pestieau, P. y Rochet J.C. (2001), "Direct versus Indirect Taxation: the Design of Tax Structure revisited” International Economics Review vol 42 nº 6.

Imposición del capital

Capitulo 6 del Salanié

Criticas y Imposición Optima Aplicada

Capitulo 6 del Salanié

Articulos:

Bourguignon, F (1998), “Fiscalité et redistribution”, Rapport au Conseil d’Analyse Economique nº 11, La Documentation Française, Paris

Diamond, P. (1998), “Optimal Income Taxation: An Example with U-Shaped Pattern of Optimal Marginal Tax Rate”, American Economic Review, vol 88, n.1.

Piketty, T. (1997), La redistribution fiscale face au chômage , Revue Française d’Economie, Vol. XII

Saez, E. (2001), “Using Elasticities to Derive Optimal Income Tax Rates”, Review of Economic Studies vol.68, pp. 205-229

Saez, E. (2002), “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses”, Quarterly Journal of Economics, 117: 1039-1072

Salanié, B. (1998), “Note sur la Taxation Optimale”, Rapport au Conseil d'Analyse Economique, La Documentation Française, Paris

Spadaro A. (2007) “Tax-Benefit Revealed Social Preferences”. mimeo. with Bourguignon F.

Spadaro A, (2005) “Micro-simulation and Normative Policy Evaluation: an Application to some EU Tax-Benefits System”, Journal of Public Economic Theory, 7. nº 4, pag. 593-622.

Spadaro A, (2004a) "Are Spanish Governments Really Averse to Inequality? A Normative Analysis using the 1999 Spanish Tax Reform", with Xisco Oliver, Investigaciones Economicas, vol.28 nº 3 (2004).

Spadaro A, (2004b) “Equidad y eficiencia en Francia y en España: una aplicación simple de la teoría de la imposición óptima” with F.Bourguignon, Cuadernos Económicos de ICE. nº 68 , 49-62.

Spadaro A, (2002) “Redistribución e incentivos a la oferta de trabajo: desarrollos recientes de la teoría de la imposición óptima sobre la renta”, Hacienda Publica Española. nº 160 vol.1.

Stern, N.,(1976), “On the Specification of Models of Optimum Income Taxation”, Journal of Public Economics, n.6.