1. Kaplow, L. (2011). The theory of taxation and public economics.

Princeton University
Press.
2. Atkinson, A. B. (2012). The Mirrlees Review and the State of Public Economics.
Journal of Economic Literature, 770-780.
3. Deaton, A. (1977). Equity, efficiency, and the structure of indirect taxation. Journal of
Public Economics, 8(3), 299-312.
4. Feldstein, M. (1976). On the theory of tax reform. Journal of Public Economics, 6(1),
77-104.
5. Sandmo, A. (1976). Optimal taxation: An introduction to the literature. Journal of
public economics, 6(1), 37-54.
6. Ahmad, E., & Stern, N. (1984). The theory of reform and Indian indirect taxes.
Journal of Public economics, 25(3), 259-298.
7. Atkinson, A. B., & Stiglitz, J. E. (1972). The structure of indirect taxation and
economic efficiency. Journal of Public Economics, 1(1), 97-119.
8. Revesz, J. T. (2010). A Numerical Model of Optimal Differentiated Indirect Taxation.
9. Myles, G. D. (1989). Ramsey tax rules for economies with imperfect competition.
Journal of public Economics, 38(1), 95-115.
10. Boadway, R. W. (2012). From optimal tax theory to tax policy: retrospective and
prospective views. MIT Press.
11. Feldstein, M. (1999). Tax avoidance and the deadweight loss of the income tax.
Review of Economics and Statistics, 81(4), 674-680.
12. Piketty, T., & Saez, E. (2012). Optimal labor income taxation (No. w18521). National
Bureau of Economic Research.
13. Jacobs, B., & Boadway, R. (2014). Optimal linear commodity taxation under optimal
non-linear income taxation. Journal of Public Economics, 117, 201-210.
14. Boadway, R., & Keen, M. (2014). Rent taxes and royalties in designing fiscal regimes
for non-renewable resources.
15. Ooghe, E., & Peichl, A. (2014). Fair and efficient taxation under partial control. The
Economic Journal.
16. Auerbach, A. J., Chetty, R., Feldstein, M., & Saez, E. (Eds.). (2013). Handbook of
public economics (Vol. 5). Newnes.
17. Cremer, H., & Gahvari, F. (2015). Atkinson and Stiglitz theorem in the presence of a
household production sector. Economics Letters, 126, 91-95.
18. Bacache, M., Bloch, F., Bourreau, M., Caillaud, B., Cremer, H., Crémer, J., ... &
Lozachmeur, J. M. (2015). Taxation and the digital economy: A survey of theoretical
models.
19. Diamond, P. A., & Saez, E. (2011). The case for a progressive tax: From basic
research to policy recommendations.
20. Varian, H. R. (1980). Redistributive taxation as social insurance. Journal of Public
Economics, 14(1), 49-68.
21. Dhami, S., & Al‐Nowaihi, A. L. I. (2006). A Simple Model Of Optimal Tax Systems:
Taxation, Measurement And Uncertainty*. The Manchester School, 74(6), 645-669.
22. Banks, J., & Diamond, P. (2008). The Base for Direct Taxation, written for
Reforming the Tax System for the 21st Century: The Mirrlees Review. Institute for
Fiscal Studies. http://www. ifs. org. uk/mirrleesreview/reports/base. pdf.
23. Leal, A., Lopez-Laborda, J., & Rodrigo, F. (2010). Cross-border shopping: a survey.
International Advances in Economic Research, 16(2), 135-148.
Cremer, H., Gahvari, F., & Lozachmeur, J. M. (2010). Tagging and income taxation: theory
and an application. American Economic Journal: Economic Policy, 2(1), 31-50.
24. Kleven, H., Landais, C., & Saez, E. (2010). Taxation and international migration of
superstars: Evidence from the European football market (No. w16545). National
Bureau of Economic Research.
25. Belan, P., & Gauthier, S. (2010). Tax base and heterogeneity of commodities.
26. Belan, P., & Gauthier, S. (2009). Narrow tax base and dispersion of taxable
commodities.
27. Yitzhaki, S. (1979). A note on optimal taxation and administrative costs. The
American Economic Review, 475-480.
28. Wilson, J. D. (1992). Optimal income taxation and international personal mobility.
The American Economic Review, 191-196.
29. Wilson, J. D. (1989). On the optimal tax base for commodity taxation. The American
Economic Review, 1196-1206.
30. Kosonen, T. (2011). Encouragement and discouragement: Essays on taxation and
government expenditure. VATT Publications.
31. Bacache, M., Bloch, F., Bourreau, M., Caillaud, B., Cremer, H., Crémer, J., ... &
Lozachmeur, J. M. (2015). Taxation and the digital economy: A survey of theoretical
models.
32. Heathcote, J., Storesletten, K., & Violante, G. L. (2014). Optimal tax progressivity:
An analytical framework (No. w19899). National Bureau of Economic Research.
33. Heathcote, J., & Tsujiyama, H. (2013). Optimal income taxation: Mirrlees meets
Ramsey. Mimeo.
34. Myles, G. D. (2000). Taxation and economic growth. Fiscal Studies, 21(1), 141-168.
35. Auerbach, A. J., & Hines, J. R. (2002). Taxation and economic efficiency. Handbook
of public economics, 3, 1347-1421.
36. Johansson, Å., Heady, C., Arnold, J., Brys, B., & Vartia, L. (2008). Taxation and
economic growth.
37. Heady, C. (2002, October). Tax policy in developing countries: what can be learned
from OECD experience?. In seminar “Taxing Perspectives: A Democratic Approach
to Public Finance in Developing Countries” Institute of Development Studies,
University of Sussex, UK, October (pp. 28-29).
38. Van den Noord, P., & Heady, C. (2002). Tax Design, Economic Efficiency and
Growth. Economic Efficiency and Growth (March 21, 2002).
39. Tosun, M. S., & Abizadeh, S. (2005). Economic growth and tax components: an
analysis of tax changes in OECD. Applied Economics, 37(19), 2251-2263.
40. Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth?.
41. Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth?.
42. Gordon, R., & Li, W. (2009). Tax structures in developing countries: Many puzzles
and a possible explanation. Journal of public Economics, 93(7), 855-866.
43. Gale, W. G., Krupkin, A., & Rueben, K. (2015). The Relationship Between Taxes and
Growth at the State Level: New Evidence.
44. Hungerford, T. L. (2012). Taxes and the Economy: An Economic Analysis of the Top
Tax Rates Since 1945 (Updated).
45. Gravelle, J. G., & Marples, D. J. (2014). Tax Rates and Economic Growth.
46. Hatfield, J. W. (2014). Federalism, taxation, and economic growth. Available at
SSRN.
47. Bird, R. M. (2008). Tax challenges facing developing countries. Institute for
International Business Working Paper, (9).
48. Fjeldstad, O. H., & Moore, M. (2008). Revenue Authorities and State Capacity in
Anglophone Africa. Chr. Michelsen Institute.
49. Fjeldstad, O. H., & Moore, M. (2007). Taxation and state-building: Poor countries in
a globalised world. Chr. Michelsen Institute.
50. Burgess, R., & Stern, N. (1993). Taxation and development. Journal of economic
literature, 762-830.
51. Coady, D., & Drèze, J. (2002). Commodity taxation and social welfare: The
generalized Ramsey rule. International Tax and Public Finance, 9(3), 295-316.
52. Stern, N. (1992). From the static to the dynamic: some problems in the theory of
taxation. Journal of public economics, 47(2), 273-297.
53. Drèze, J., & Stern, N. (1987). The theory of cost-benefit analysis (Vol. 2, No. 4, pp.
909-990). North-Holland.
54. Guesnerie, R. (1998). A contribution to the pure theory of taxation (Vol. 25).
Cambridge University Press.
55. Stern, N. (1982). Optimum taxation with errors in administration. Journal of Public
Economics, 17(2), 181-211.
56. Guesnerie, R. (1979). Financing public goods with commodity taxes: The tax reform
viewpoint. Econometrica: Journal of the Econometric Society, 393-421.
57.