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Utilitarianism and Horizontal Equity: The Case for Random Taxation

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2025Approaches to the Economics of Discrimination177 cited
2025Intergenerational Transfers and Inequality105 cited
1985The Optimal Size of a Tax Collection Agency103 cited
1985Horizontal Equity: Measures in Search of a Principle95 cited
2014Optimal Tax Progressivity: An Analytical Framework

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87 cited

1985The Return To Tax Simplification: an Econometric Analysis81 cited

1980Optimal taxation in a stochastic economy63 cited

1998Die neue Finanzwissenschaft zwischen Realitätsferne und Irrelevanz der Annahmen0 cited