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wwww.cepchile.cl CEP-CIEPLAN, 2013 Capítulo 4. Una reforma eficiente y equitativa del impuesto al ingreso en Chile Cohen, Darrel S., Pernille Hansen y Kevin Hasset (2002). “The Effects of Temporary Partial Expensing on investment incentives in the U.S.” National Tax Journal 55(3): 457-466. Conesa, Juan C., Sagiri Kitao y Dirk Krueger (2009). “Taxing Capital? not a Bad idea after all!”. American Economic Review 99(1): 1-39. Conesa, Juan C. y Dirk Krueger (2006). “On the Optimal Progressivity of the income Tax Code”. Journal of Monetary Economics 53(7): 1-54. Cordes, J. J. (1999). “Horizontal Equity”. En J. J. Cordes, R. D. Ebel y J. G. Gravelle (eds.), The Encyclopedia of Taxation and Tax Policy. The Urban institute Press. Correia, isabel H. (1996). “Should Capital income be Taxed in a Steady State?”. Journal of Public Economics 60(1): 147-151. Creedy, John (2011). “Reflections on Tax by Design”. Fiscal Studies 32(3): 361- 373. Cremer, Helmuth y Firouz Gavari (1997). “in Kind Transfers, Self Selection and Optimal Tax Policy”. European Economic Review 41(1): 97-114. Davies, James B. y Michael Hoy (2002). “Flat Tax Rates and inequality Measurement”. En Journal of Public Economics 84(1): 33-46. Deaton, angus (1979). “Optimally Uniform Commodity Taxes”. Economic Letters 2(4): 357-361. Diamond, Peter (1998). “Optimal income Taxation: an example with a U- Shaped Pattern of Optimal Marginal Tax Rates”. American Economic Review 88(1): 83-95. _______ (1967). “The Role of a Stock Market in a General Equilibrium Model with Technological Uncertainty”. American Economic Review 57(4): 759-776. Diamond, P. y E. Saez (2011). “The Case for a Progressive Tax: From Basic Research to Policy Recommendations”. Journal of Economic Perspectives 25(4). Dunbar, amy y Thomas Pogue (1998). “Estimating a Flat Tax incidence and Yield: a Sensitivity analysis”. National Tax Journal 51(2): 303-324. Eaton, Jonathan y Harvey Rosen (1980). “Optimal Redistributive Taxation and Uncertainty”. Quarterly Journal of Economics 95(2): 357-364. Erosa, andrés y Martin Gervais (2002). “Optimal Taxation in life- Cycle Economies”. Journal of Economic Theory 105(2): 338–369. Emran, M Shane y Joseph E. Stiglitz (2005). “On Selective indirect Tax Reform in Developing Countries”. Journal of Public Economics 89: 599-623. Feldstein, Martin (2012). “The Mirrlees Review”. Journal of Economic Literature, 50(3): 781-90. _______ (1999a). “Capital income Taxes and the Benefits of Price Stability”. En M. Feldstein (ed.), The Costs and Benefits of Price Stability (pp. 9-46). Chicago: University of Chicago Press. 239
wwww.cepchile.cl CEP-CIEPLAN, 2013 Claudio agostini _______ (1999b).“Tax avoidance and the Deadweight loss of the income Tax”. Review of Economics and Statistics 81(4): 674-680. Garriga, Carlos (2003). “Optimal Fiscal Policy in Overlapping Generations Models”. Working Paper 66, Florida State University. Garnaut Ross y anthony C. Ross (1983). Taxation of Mineral Rents. Oxford: Oxford University Press. Gauthier, Stéphane y Guy laroque (2009). “Separability and Public Finance”. Journal of Public Economics 93(11-12): 1168-1174. Golosov, Mikhail, narayana Kocherlakota y aleh Tsyvinski (2003). “Optimal indirect and Capital Taxation”. Review of Economic Studies 70: 569-587. Golosov, Mikhail, aleh Tsyvinski e iván Werning (2007). “new Dynamic Public Finance: a User’s Guide.” En D. acemoglu, K. Rogoff y M. Woodford (eds.), NBER Macroeconomics Annual 2006, volume 21 (317 – 388). nBER Books, national Bureau of Economic Research. Gordon, Roger (2011). “Commentary on Tax by Design: The Mirrlees Review”. Fiscal Studies 32(3): 395–414. _______ (1985). “Taxation of Corporate Capital income: Tax Revenues versus Tax Distorsions”. Quarterly Journal of Economics 100(1): 1-27. Gordon, Roger y Jeffrey Mackie – Mason (1994). “Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and income Shifting”. En M. Feldstein et al. (eds.), The Effects of Taxation in Multinational Corporations (pp. 67-94). Chicago: University of Chicago Press. Gordon, Roger y Joel Slemrod (2000). “are ‘Real’ Responses to Taxes Simply income Shifting between Corporate and Personal Tax Bases?”. En J. Slemrod (ed.), Does Atlas Shrug ?: The Economics Consequences of Taxing the Rich. Cambridge: Harvard University Press. _______ (1988). “Do We Collect any Revenue from Taxing Capital income?”. En l. Summers (ed.), Tax Policy and the economy, volume 2 (pp.89-130). nBER Book national Bureau of Economic Research. Gottfried, Peter y Wolfgang Wiegard (1991). “Exemption versus Zero rating: a Hidden Problem of VaT”. Journal of Public Economics 46(3): 307-328. Gravelle, Jane (1999). “The Corporate income Tax: Economic issues and Policy Options”. En J. Slemrod (ed.), Tax Policy in the Real World (pp. 15-26). Cambridge: Cambridge University Press. Gruber, Jon y Emmanuel Saez (2002). “The Elasticity of Taxable income: Evidence and implications”. Journal of Publics Economics 84(1): 1-32. Hasset, Kevin a. y Kathryn newmark (2008). “Taxation and Business Behavior: a Review of the Recent literature”. En J.W Diamond y G.R Zodrow (eds.), Fundamental Tax Reform (pp. 191-214). Massachusetts: MiT Press. Heady, Christopher (2004). “Taxation Policy in low income Countries”. Wider Discussion Paper 81. OnU-WiDER. 240
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