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Cited by

• 2011The Surprising Power of Age-Dependent Taxes198 cited
• 1995On the design of a neutral business tax under uncertainty122 cited
• 1991A General Neutral Profits Tax118 cited
• 2007Can Capital Income Taxes Survive? And Should They?113 cited
• 2012Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions*108 cited
• 1998Tax Relief and Partnership Pensions86 cited
• 2004Do more equal slices shrink the cake? An empirical investigation of tax-transfer reform proposals in Italy74 cited
• 2003Generalised R-based and S-based taxes under uncertainty66 cited
• 1979A note on the neutrality of the cash flow corporation tax63 cited
• 2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies55 cited
• 1996Company Taxes in the European Union: Criteria and Options for Reform49 cited
• 1991Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View47 cited
• 2013Consumption and Cash-Flow Taxes in an International Setting41 cited
• 2015Rent taxes and royalties in designing fiscal regimes for nonrenewable resources40 cited
• 2012