ЛИТЕРАТУРА
ОСНОВНАЯ ЛИТЕРАТУРА
На русском языке:
1. Алексеева М., Синельников С (ред.), 2000. Проблемы налоговой системы России: теория, опыт, реформа // Научные труды Института экономики переходного периода (РАН), № 19 Р, М.
2. Аткинсон Э., Стиглиц Д., 1995. Лекции по экономической теории государственного сектора. М.: Аспект-Пресс.
3. . и др., 1998. Проблемы налоговой реформы в России: анализ ситуации и перспективы развития. М.: Евразия.
4. , 2000. Государственный сектор экономики. М.: ГУ-ВШЭ.
На английском языке:
Монографии
5. Auerbach A. & Feldstein M., (eds.), 1985, 1987. Handbook of Public Economics. Vol. 1,2. Amsterdam: Elsevier Sc. Publishers.
6. Auerbach A. & Kotlikoff L., 1987. Dynamic Fiscal Policy. Cambridge (UK): Cambridge University Press.
7. Boadway R., 1979. Public Sector Economics. Boston-Toronto: Little, Brown & C.
8. Brown C. V., Jackson P. M., 1990. Public Sector Economics. Blackwell..
9. Cullis & Ph. Jones, 1998. Public Finance & Public Choice. Oxford: Oxford University Press.
10. Gilbert G., 1996. Lectures on Taxation Theory. Moscow: Higher School of Economics.
11. Musgrave R. & Musgrave P., 1989. Public Finance in Theory and Practice. N. Y.: McGrow-Hill.
12. Myles G., 1997. Public Economics. Cambridge: Cambridge University Press.
13. Shome P. (ed.). 1995. Tax Policy Handbook, Washington D. C.: Tax Policy Division, Fiscal Affairs Department, International Monetary Fund.
14. The Role of Tax Reform in Central and Easten European Economies. 1991. Paris: Organization for Economic Cooperation and Development.
Статьи в периодических изданиях и коллективных монографиях
15. Auerbach A. J., 1985. The theory of excess burden and optimal taxation // Auerbach A. & Feldstein M., (eds.), Handbook of Public Economics. Vol. 1. Amsterdam: Elsevier Sc. Publishers.
16. Auerbach A. J. and Slemrod J. , 1997. The Economic Effects of the Tax Reform Act of 1986. Journal of Economic Literature, v. XXXV, n.2, pp. 589 - 632 .
17. Kotlikoff L. & Summers L. 1985. Tax Incidence // Auerbach A. & Feldstein M., (eds.), Handbook of Public Economics. Vol. 1. Amsterdam: Elsevier Sc. Publishers.
18. Goolsbee A., 1998. Investment Tax Incentives, Prices and the Supply of Capital Goods. Quarterly Journal of Economics, v.113, n.1, pp.121-148.
19. Plug E. J., van Praag B. M., Hartog J., 1999. If we knew ability, how would we tax individuals? Journal of Public Economics, n. 72, pp. 183 – 211.
20. Sandmo A., 1985. The Effect of Taxation on Savings and Risk-Taking // Auerbach A. & Feldstein M., (eds.), Handbook of Public Economics. Vol. 1. Amsterdam: Elsevier Sc. Publishers.
ДОПОЛНИТЕЛЬНАЯ ЛИТЕРАТУРА
На русском языке
1. 2001. За реформу налоговой системы. М.: ТЕИС.
2. 1997. Где искать философский камень роста? // Проблемы теории и практики управления. №4.
3. 1999. Макроэкономика недобросовестной фискальной политики // Доклад на конференции “Реформирование общественного сектора”. С.-Пб.
4. 1996. Фискальный кризис в период трансформации: динамика процесса и некоторые концептуальные проблемы. Варшава: CASE.
5. 1998. Фискальные проблемы в период трансформации. Варшава: CASE.
6. Налогово-бюджетная политика в странах с экономикой переходного периода. 1993. Под. ред. В. Танзи. Вашингтон. МВФ.
7. Уоррен Р. 1993. Организация управления в регионах больших городов: теоретический анализ. В кн. мысл американского федерализма. М., “Арена”,
8. 1995. Бюджетно-налоговая реформа: от фискального прессинга к необходимому оптимуму // Российский экономический журнал. №11.
9. Россия и проблемы бюджетно-налогового федерализма (под. ред. ), 1993. М.: Известия.
10. Стиглиц Д., 1997. Экономика государственного сектора. М.: ИНФРА-М.
11. 1999. Налоговое поведение российских предприятий // Доклад на конференции “Реформирование общественного сектора”. С.-Пб.
12. де 1987. Вопросы взимания налога, эффективности и справедливости при условно - расчетных методах подоходного налогообложения. Вашингтон: Международный Валютный Фонд, Управление по бюджетным вопросам, 17 авг.
13. 1993а. Налогово-бюджетная политика и экономическая перестройка стран, переходящих к рыночному хозяйству. Вашингтон: Международный валютный фонд, март.
14. (ред.) 1993б. Налогово-бюджетная политика в странах с экономикой переходного периода. Вашингтон: МВФ.
15. , 1995. Экономика общественного сектора. Основы теории государственных финансов. М.: Наука.
На английском языке:
Монографии
16. Aaron H. J. & Gale W. G., (eds.), 1996. Economic Effects of Fundamental Tax Reform. Washington, D. C.: Brookings Institution Press.
17. Atkinson A. B., Micklewright J. , 1992. Economic Transformation in Eastern Europe and the Distribution of Income. Cambridge: Cambridge University Press.
18. Bird R. M., 1992. Tax Policy and Economic Development. Baltimore & London: The Johns Hopkins University Press.
19. Boskin M. J., (ed.), 1996. Frontiers of Tax Reform. Stanford (CA): Hoover Institution Press.
20. Bratford D. F. (ed.), 1995. Distributional Analysis of Tax Policy. Washington, D. C.: American Enterprise Institute.
21. Hall R. & Rabushka A., 1995. The Flat Tax. Stanford (CA): Hoover Institution Press.
22. Kiesling H., 1992. Taxation and Public Goods. A Welfare-Economic Critique of Tax Policy Analisys. The University of Michigan Press.
23. Martina A., 1992. Lectures on the Economic Theory of Taxation: economic reform, socially optimal piecemeal consumption taxation structures, and information. Berlin, New York: Springel-Verlag
24. Nemec J., Wright G. (eds.) 1997. Public Finance: Theory and Practice in Central European Transition. NISPAcee.
25. Quigley J. M. & Smolensky E. (eds.), 1994. Modern Public Finance. Cambridge (MA): Harvard University Press.
26. Sanford C., 1993. Successful Tax Reform. Lessons from an Analysis of Tax Reform in Six Countries. Trowbridge (Wiltshire, UK): Redwood Books (Fiscal Publications).
27. Slemrod J.,(ed.), 1999. Tax Policy in the Real World. N. Y.- Cambridge (UK): Cambridge University Press.
28. Stepanek P. 1995. Fiscal Policy in the Czech Republic under Transition. Warsaw: Center for Social & Economic Research.
29. Tanzi V. (ed.) 1993. Transition to Market. Studies in Fiscal Reform. Washington: IMF
Статьи в периодических изданиях и коллективных монографиях
30. Actig D. & Carlstrom C. T. , 1999. Marginal Tax Rates and Income Inequality in a Life-Cycle Model. American Economic Review, v.89, n.5, pp. 1197-1215.
31. Atkinson A. 1994. The Distribution of the Tax Burden // Quigley J. M. & Smolensky E. (eds.), Modern Public Finance. Cambridge (MA): Harvard University Press
32. Auten G. & Carrol R., 1999. The Effect of Income Taxes on Household Income. Review of Economics and Statistics, v.81, n.4, pp. 681-93.
33. Dreze & Sterne N., 1997. The theory of Cost-Benefit analysis. // Auerbach A. & Feldstein M., (eds.), Handbook of Public Economics. Vol. 1. Amsterdam: Elsevier Sc. Publishers.
34. Hall R. & Jorgenson D., 1971. Application of the Theory of Optimum Capital Accumulation. // Fromm G. (ed.), Tax Incentives and Capital Spending. Amsterdam, North-Holland P. H.
35. Hassen K. A. & Metcalf G. E., 1999. Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment? Economic Journal, v. 109, n.457, July, pp. 372 – 393.
36. Janeba E. & Peters W.,1999. Tax Evasion, Tax Competition and the Gains from nondiscrimination: The Case of Interest Taxation in Europe. Economic Journal, v.109, n.452, January, pp. 93 – 101.
37. Mirrlees J., 1986. The Theory of Optimal Taxation // Arrow K., Intrilligator N. (eds.), Handbook of Mathematical Economics, vol. 3. Amsredam: Elsevier Sc. Publishers.
38. Mendoza E. G. & Tesar L. , 1998. The International Ramification of Tax Reforms: Supply –Side Economics in a Global Economy. American Economic Review, v.88, n.1. pp. 226 – 245.
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40. Musgrave R., 1987 A brief history in fiscal doctrine // Auerbach A. & Feldstein M., (eds.), Handbook of Public Economics. Vol. 1. Amsterdam: Elsevier Sc. Publishers.
41. Oates W. E. 1991. Fiscal federalism: an overview // Public finance with several levels of governement (ed. R. Prud`homme). “Foundation Journal Public Finance”
42. Rubinfeld D. L. 1985. The economics of the local public sector // Handbook of Public Economics. vol.1, (ed. A. J. Auerbach, M. Feldstein)
43. Wallich C. I. (ed.): 1997. Russia and the Challenge of Fiscal Federalism, World Bank, Washington DC.
Список статей и монографий, рекомендованных для написания эссе и подготовки докладов по теме “Теория налогообложения”
На русском языке
1. Кастельс М., 2000. Информационная эпоха: экономика, общество и культура. М.: ГУ ВШЭ.
2. 2002. Чего мы не знаем о налогах // www. polit. ru
3. 2002. О налогах с любовью. Об истоках современной налоговой системы России // www. polit. ru
На английском языке:
4. Altshuler R. & Auerbach A. J., 1990. The Significance of the Tax Law Asymmetries: An Empirical Investigation // Quarterly Journal of Economics 105 (February): 60-86.
5. A. Asimakopulos, J. Burbidge, 1974. The Short-Period of Taxation // Economic Journal. June 1974, v.84, pp. 267-88.
6. Auerbach A. J., 1989. Capital Gains Taxation and Tax Reform // National Tax Journal 42 (September): 391-401.
7. Auerbach A. J., 1992. On the Design and Reform of Capital-Gains Taxation // American Economic Review 82(May): 263-69.
8. Auerbach A. J., 1995. Hat Taxes: Some Economic Considerations // Testimony before the Committee on Finance, U. S. Senate (April).
9. Auerbach A. J., Kotlikoff L. J. & Skinner J., 1983. The Efficiency Gains from Dynamic Tax Reform // International Economic Review 24 (Febr.): 81-100.
10. Barr, N., 1993. The Economics of the Welfare State. Oxford: Oxford University Press.
11. Barzel Y., 1995. Productivity Change, Public Goods and Transaction Costs: essays at the boundaries of microeconomics. Aldershot, Hants (UK): E. Elgar.
12. Berkovec J. & Fullerton D., 1992. General Equilibrium Model of Housing, Taxes, and Portfolio Choice // Journal of Political Economy 100 (April): 390-429.
13. Berlian M., 1992. On Income Taxation and the Core // Journal of Economic Theory 56: 121-41.
14. Boadway R. & Keen M., 1993. Public Goods, Self Selection, and Optimal Income Taxation // International Economic Review 34: 463-78.
15. Bourassa S. & Hendershott P. H., 1994. On the Equity Effects of Taxing Imputed Rent: Evidence from Australia // Housing Policy Debate 5 (1): 73-95.
16. Case A., 1993. Interstate Tax Competition after TRA-86 // Journal of Policy Analysis and Management 12 (1): 136-148.
17. Cummins J. G., Hassett K. A. & Hubbard G. R., 1994. A Reconsideration of Investment Behavior Using Tax Reforms as Natural Experiments // Brookings Papers on Economic Activity 2: 1-74.
18. Dickert S., Houser S. & Scholz J. K., 1994. Taxes and the Poor: a Microsimulation Study of Implicit and Explicit Taxes // National Tax Journal 47 (September): 621-38.
19. Follain J. R., Ling D. C. & McGill G. A., 1993. The Preferential Income Tax Treatment of Owner-Occupied Housing: Who Really Benefits? // Housing Policy Debate 4(1): 1-24.
20. Gertler M. & Hubbard G. R., 1993. Corporate Financial Policy, Taxation, and Macroeconomic Risk // RAND Journal of Economics 24 (Summer): 286-303.
21. Gravelle J. G., 1991. Income, Consumption, and Wage Taxation in a Life-Cycle Model: Separating Efficiency from Redistribution // American Economic Review 81(September): 985-95.
22. Gravelle J. G. & Kotlikoff L. J., 1989. The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods // Journal of Political Economy 97(August): 749-80.
23. Gruber J. & Poterba J. M., 1994. Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed // Quarterly Journal of Economics 109 (August): 701-33.
24. Guesnerie R., 1995. A Contribution to the Pure Theory of Taxation. Cambridge (UK), N. Y.: Cambridge University Press.
25. Guesnerie R. & Jerison M., 1991. Taxation as a Social Choice Problem, the Scope of the Laffer Argument // Journal of Public Economics 44 (1): 37-64.
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28. Hayashi F., Altonji J. & Kotlikoff L. J., 1996. Risk Sharing between and within Families // Econometrica 64(March): 261-94.
29. Jorgenson D. W., 1963. Capital Theory and Investment Behavior // American Economic Review. vol. 53, June, pp. 247-259.
30. Jorgenson D. W., 1996. The Economic Impact of Fundamental Tax Reform // Frontiers of Tax Reform. ( Boskin M. J.), 181-95. Stanford (CA): Hoover Institution Press.
31. McLaren J. 1998. Black Markets & Optimal Evadable Taxation // Economic Journal, v. 108.
32. Mueller D. C., !989. Public Choice II, Cambridge (UK), N. Y. Cambridge University Press.
33. Niskanen W. (Jr.), 1971. Bureaucracy and Representative Government, Chicago: Aldine.
34. Pechman J. A., 1990. The Future of the Income Tax // American Economic Review 80 (N1, March): 1-20.
35. Poterba J. M., 1989. Lifetime Incidence and the Distributional Burden of Excise Taxes // American Economic Review 81(September): 985-95.
36. Randolph W. C. & Rogers D. L., 1995. The Implications for Tax Policy of Uncertainty about Labor-Supply and Savings Responses // National Tax Journal 48 (September): 429-46.
37. Razin A. & Slemrod J., 1990. Taxation in the Global Economy. Chicago: University of Chicago Press.
38. Rogers D. L., 1996. Sorting Out the Efficiency Gains from Consumption Tax // Proceedings of the 87th Annual Conference of the National Tax Association.
39. Sabelhaus J., 1993. What is the Distributional Burden of Taxing Consumption ? // National Tax Journal 79 (May): 325-30.
40. Sandmo A., 1974. Investment Incentives and the Corporate Income Tax // Journal of Political Economy, 82, March-April, pp. 287-302.
41. Scholz J. K., 1994. The Earned Income Tax Credit: Participation, Compliance, and Anti-Poverty Effectiveness // National Tax Journal 47 (March): 63-87.
42. Slemrod J., 1990. Optimal Taxation and Optimal Tax Systems // Journal of Economic Perspectives 4 (N1, Winter):157-178.
43. Stern N. H., 1992. From Static to Dynamic Taxation // Journal of Public Economics 47: 273-297.
44. Stiglitz J. E. et. al., 1989. The Economic Role of the State. Cambridge (MA), Oxford (UK): Basil Blackwell.
45. Wildasin D. A. 1986. Urban Public Finance (Harwood Academic Publishers, London, 1986) Серия: Fundamentals of Pure & Applied Economics (vol. 10)
46. Woobury S. A. & Hamermesh D. S., 1992. Taxes, Fringe Benefits, and Faculty // Review of Economics and Statistics 74 (May): 287-96.
47. Yin G. K., & others, 1994. Improving the Delivery of Benefits to the Working Poor: Proposals to Reform the Earned Income Tax Credit Program // American Journal of Tax Policy 11 (Fall): 225-98
