1Louis Kaplow.On the undesirability of commodity taxation even when income taxation is not optimal[J]. Journal of Public Economics . 2005 (6)
2Emmanuel Saez.Direct or indirect tax instruments for redistribution: short-run versus long-run[J]. Journal of Public Economics . 2003 (3)
3Chamley C.Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica . 1986
4Lucas Robert E.Why doesn’t capital flow from rich to poor countries?. The American Economist . 1990
5J.A. Mirrlees.Optimal tax theory: A synthesis. Journal of Public Economics . 1976
6Atkinson AB,Stiglitz JE.The design of tax structure: direct versus indirect taxation. Journal of Public Economics . 1976
7Helmuth Cremer,Pierre Pestieau,Jean-Charles Rochet.Direct versus indirect taxation: the design of the tax structure revisited. Internat. Econom. Rev . 2001
8King R G,Rebelo S.Public Policy and Economic Growth: Developing Neoclassical Implications. Journal of Politics . 1990
9Robert J Barro.Government spending in a simple model of endogenous growth. The Journal of Political Economy . 1990
10Altig,D.,Auerbach,A.J.,Kotlikoff,L.J.,Smetters,K.A.,Walliser,J.Simulating Fundamental Tax Reform in the United States. The American Economist . 2001
