Friday, 6 June 2014

References for Rethinking Taxation: an introduction to hourly averaging by Douglas Bamford

Including references in the book would have increased the size and therefore cost of it. I therefore promised to put these on my blog and here they are.

Ackerman, Bruce A. and Alstott, Anne, The stakeholder society (New Haven, Conn.: Yale University Press, 1999).
Allingham, Michael G. and Sandmo, Agnar, 'Income tax evasion: a theoretical analysis', Journal of Public Economics, 1/3–4 (1972), 323-38.
Andrews, William D., 'The Accessions Tax Proposal', Tax Law Review, 22 (1966), 589-634.
---, 'A Consumption-Type or Cash Flow Personal Income Tax', Harvard Law Review, 87/6 (1974), 1113-88.
Bamford, Douglas, 'Comprehensive lifetime taxation of international citizens: A solution to tax avoidance, tax competition, and tax unfairness', in Jeremy Leaman and Attiya Waris (eds.), Tax Justice And The Political Economy Of Global Capitalism, 1945 to the present day (Oxford: Berghahn Books, 2013).
---, 'Egalitarian Taxation: Equality of resources, market luck, and leisure', PhD thesis (University of Warwick, 2013).
Bardach, Eugene, 'Moral Suasion and Taxpayer Compliance', Law & Policy, 11/1 (1989), 49-69.
Barro, Robert and Grilli, Vittorio, European macroeconomics (Basingstoke: MacMillan Press, 1994).
Beccaria, Cesare, An essay on crimes and punishments, trans. Edward D. Ingraham (Philadelphia: Nicklin and Walker, 1819 (1764)).
Becker, Gary S., 'Crime and Punishment: An Economic Approach', Journal of Political Economy, 76/2 (1968), 169-217.
Bedau, Hugo Adam and Kelly, Erin, 'Punishment', Stanford Encyclopedia of Philosophy <>, accessed 2nd August 2013.
Bentham, Jeremy, An Introduction to the Principles of Morals and Legislation (Oxford: Clarendon Press, 1907 [1780]).
---, Selected Writings on Utilitarianism (Ware, Herts.: Wordsworth, 2000).
Bittker, Boris, 'A "Comprehensive Tax Base" as a Goal of Income Tax Reform', Harvard Law Review, 80/5 (1967), 925-85.
Brennan, Geoffrey and Buchanan, James M., The power to tax : analytical foundations of a fiscal constitution (Cambridge: Cambridge University Press, 1980).
Brewer, Mike, Saez, Emmanuel, and Shephard, Andrew, 'Means-testing and Tax Rates on Earnings', in Stuart Adam, et al. (eds.), Dimensions of Tax Design: The Mirrlees Review (Oxford: Oxford University Press, 2010).
Brighouse, Harry, 'Egalitarian Liberalism and Justice in Education', The Political Quarterly, 73/2 (2002), 181-90.
Brighouse, Harry and Swift, Adam, 'Legitimate Parental Partiality', Philosophy & Public Affairs, 37/1 (2009), 43-80.
Buckner, Lisa and Yeandle, Sue, 'Valuing carers: Calculating the value of carers’ support', (Carers UK, 2011).
Bunting, Madeline, Willing Slaves: How the Overwork Culture Is Ruling Our Lives (Harper Perennial, 2004).
Card, David E. and Krueger, Alan B., Myth and measurement : the new economics of the minimum wage (Princeton, N.J.: Princeton University Press, 1995).
ChonĂ©, Philippe and Laroque, Guy, 'Optimal incentives for labor force participation', Journal of Public Economics, 89/2–3 (2005), 395-425.
Clark, Andrew, Georgellis, Yannis, and Sanfey, Peter, 'Scarring: The Psychological Impact of Past Unemployment', Economica, 68/270 (2001), 221-41.
Clayton, Matthew, 'Equal Inheritance: An Anti-Perfectionist View', in John Cunliffe and Guido Erreygers (eds.), Inherited Wealth, Justice and Equality (London: Routledge, 2012), 98-118.
Cunliffe, John and Erreygers, Guido, The origins of universal grants: an anthology of historical writings on basic capital and basic income (Basingstoke, Hampshire: Palgrave Macmillan, 2004).
Dietsch, Peter and Rixen, Thomas, 'Tax Competition and Global Background Justice', Journal of Political Philosophy,  (forthcoming).
Douglass, Frederick, 'An address on West India Emancipation', <>
---, Two Speeches (Rochester, N.Y.: O. P. Dewey, 1857).
Dworkin, Ronald, 'What is Equality? Part 2: Equality of Resources', Philosophy & Public Affairs, 10/4 (1981), 283-345.
---, Sovereign Virtue (Cambridge, Mass: Harvard University Press, 2000).
---, Is Democracy Possible Here? (Princeton, N.J.: Princeton University Press, 2006).
---, Justice for hedgehogs (Cambridge, Mass.: Belknap Press of Harvard University Press, 2011).
Elgin, Ceyhun and Oztunali, Oguz, 'Shadow economies all around the world: Model-based estimates', <>
Feige, Edgar L. and Urban, Ivica, 'Measuring underground (unobserved, non-observed, unrecorded) economies in transition countries: Can we trust GDP?', Journal of Comparative Economics, 36/2 (2008), 287-306.
Fleurbaey, Marc, Fairness, Responsibility and Welfare (Oxford: OUP, 2008).
Friedman, Milton, A Theory of the Consumption Function (Princeton: Princeton University Press, 1957).
Friedman, Milton, Capitalism and freedom (Chicago: University of Chicago Press, 1962).
Goode, Richard, 'The Economic Definition of Income', in Joseph A. Pechman (ed.), Comprehensive Income Taxation (Washington D.C.: Brookings Institute, 1977), 1-30.
Haig, Robert M., 'The Concept of Income—Economic and Legal Aspects', in Richard A. Musgrave and Carl S. Shoup (eds.), Readings in the Economics of Taxation (Homewood, Ill.: Irwin, for the American Economic Association, 1959).
Halbach, Edward C. Jr., 'An Accessions Tax', Real Property Probate & Trust Journal, 23 (1988), 211-27.
Harvey, Philip, Securing the right to employment : Social welfare policy and the Unemployed in the United States (Princeton, NJ: Princeton University Press, 1989).
---, 'Funding a Job Guarantee', International Journal of Environment, Workplace and Employment, 2/1 (2006), 114-32.
---, 'Securing the Right to Work at the State or Local Level with a Direct Job Creation Program', Big Ideas for Jobs Initiative <>
Hirsch, Fred, Social limits to growth (Cambridge, Mass.: Harvard University Press, 1976).
Hirschman, Albert O., The Rhetoric of Reaction : perversity, futility, jeopardy (Cambridge, Mass.: Belknap Press of Harvard University Press, 1991).
Hobbes, Thomas, Leviathan (Harmondsworth, Eng.: Penguin, 1986 [1651]).
Jackson, Dudley, 'Thomas Hobbes' Theory of Taxation', Political Studies, 21/2 (1973), 175-82.
Kaldor, Nicholas, An expenditure tax (London: Allen & Unwin, 1955).
Keynes, John Maynard, The general theory of employment, interest and money (London: Macmillan, 1936).
Kirchler, Erich, The Economic Psychology of Tax Behaviour (Cambridge: Cambridge University Press, 2007).
Kirchler, Erich, Hoelzl, Erik, and Wahl, Ingrid, 'Enforced versus voluntary tax compliance: The “slippery slope” framework', Journal of Economic Psychology, 29/2 (2008), 210-25.
Laroque, Guy, 'Income Maintenance and Labor Force Participation', Econometrica, 73/2 (2005), 341-76.
Layard, Richard, Happiness : lessons from a new science (New York: Penguin Press, 2005).
Mankiw, N. Gregory, Macroeconomics (New York, NY: Worth, 2009).
Marx, Karl, Capital : a critique of political economy (London: Penguin, 1990 [1867]).
McCaffery, Edward J., Fair not flat: how to make the tax system better and simpler (Chicago: Chicago University Press, 2002).
Mill, John Stuart, Principles of Political Economy: Books IV and V (London: Penguin, 1970).
Minsky, Hyman, 'The Role of Employment Policy', in Margaret Gordon (ed.), Poverty in America (San Francisco: Chandler Publishing Company, 1965), 175-200.
Mirrlees, James A., 'An Exploration in the Theory of Optimum Income Taxation', The Review of Economic Studies, 38/2 (1971), 175-208.
Mirrlees, James A. and IFS, Tax by design : the Mirrlees review (Oxford: Oxford University Press, 2011).
Mitchell, William and Muysken, Joan, Full employment abandoned : shifting sands and policy failures (Cheltenham: Edward Elgar, 2008).
Mitchell, William F., 'The Buffer Stock Employment Model and the NAIRU: The Path to Full Employment', Journal of Economic Issues, 32/2 (1998), 547-55.
Modigliani, Franco and Abel, Andrew Bruce, The collected papers of Franco Modigliani vol. 2 : The Life Cycle of Hypothesis of Saving (Cambridge, Mass.: The MIT Press, 1980).
Mosler, W.B., 'Full Employment and Price Stability', Journal of Post Keynesian Economics, 20/2 (1998), 167-82.
Murphy, Liam and Nagel, Thomas, The Myth of Ownership: Taxes and Justice, (Oxford: OUP, 2002).
Nozick, Robert, Anarchy, State, and Utopia (Oxford: Blackwell, 1974).
Parfit, Derek, 'Equality or Priority?', in Matthew Clayton and Andrew Williams (eds.), The Ideal of Equality (Basingstoke: MacMillan, 2000), 81-125.
Pechman, Joseph A., Federal Tax Policy, Fourth Edition (Washington D.C.: The Brookings Institution, 1983).
Phelps, Edmund S., Rewarding Work : how to restore participation and self-support to free enterprise (Cambridge, Mass.: Harvard University Press, 1997).
Rakowski, Eric, Equal justice (Oxford: Clarendon Press, 1991).
Rawls, John, A Theory of Justice: Revised Edition (Oxford: Oxford University Press, 1999).
---, Justice as fairness : a restatement (Cambridge, Mass.: Harvard University Press, 2001).
Rudick, Harry J, 'A  Proposal for an Accessions Tax', Tax Law Review, 1/1 (1945), 25-44.
Saez, Emmanuel, 'Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses', The Quarterly Journal of Economics, 117/3 (2002), 1039-73.
Sandford, Cedric Thomas, et al., An accessions tax : a study of the desirability and feasibiliy of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances (London: Institute for Fiscal Studies, 1973).
Schanz, Georg von, 'Der Einkommensbegriff und die Einkommensteuergesetze', Finanzarchiv, 13 (1896), 1–87.
Schlunk, Herwig J., 'A Lifetime Income Tax', Virginia Tax Review, 25/4 (2006), 939-76.
Schmalbeck, Richard, 'Income Averaging after Twenty Years: A Failed Experiment in Horizontal Equity', Duke Law Journal, 3 (1984), 509-80.
---, 'Income Averaging after Twenty Years: A Failed Experiment in Horizontal Equity', Duke Law Journal, 1984/3 (1984), 509-80.
Scholz, John T. and Lubell, Mark, 'Trust and Taxpaying: Testing the Heuristic Approach to Collective Action', American Journal of Political Science, 42/2 (1998), 398-417.
Seidman, Laurence, The USA Tax: A Progressive Consumption Tax (Cambridge, Mass.: MIT Press, 1997).
Sen, Amartya, 'Utilitarianism and Welfarism', The Journal of Philosophy, 76/9 (1979), 463-89.
Shaxson, Nicholas and O'Hagan, Ellie Mae, 'Mythbusters: "A Competitive tax system is a better tax system"', Mythbusters (London: New Economics Foundation, 2013).
Sigala, Maria, Burgoyne, Carole B., and Webley, Paul, 'Tax communication and social influence: evidence from a British sample', Journal of Community & Applied Social Psychology, 9/3 (1999), 237-41.
Simons, Henry Calvert, Personal income taxation : the definition of income as a problem of fiscal policy (Chicago, Ill.: University of Chicago Press, 1938).
Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations (New York: P F Collier and Son, 1909 [1784]).
Stigler, George J., 'The Economics of Minimum Wage Legislation', The American Economic Review, 36/3 (1946), 358-65.
Sugin, Linda, 'A Philosophical Objection to the Optimal Tax Model', Tax Law Review, 64 (2011), 229-81.
Swift, Adam, How not to be a hypocrite : school choice for the morally perplexed (London; New York: Routledge, 2003).
Thaler, Richard H. and Sunstein, Cass R., Nudge (Cornwall: Yale University Press, 2008).
Tiebout, Charles M., 'A Pure Theory of Local Expenditures', Journal of Political Economy, 64/5 (1956), 416-24.
Van Parijs, Philippe, Real freedom for all : what (if anything) can justify capitalism? (Oxford: Clarendon Press, 1995).
Veblen, Thorstein, The theory of the leisure class (New York: Modern Library, 2001 [1899]).
Vickrey, William, 'Averaging of Income for Income-Tax Purposes', Journal of Political Economy, 47/3 (1939), 379-97.
---, Agenda for Progressive Taxation (with a new introduction) (Clifton N.J.: Augustus M. Kelley, 1972).
---, Public economics: selected papers by William Vickrey (Cambridge: Cambridge University Press, 1994).
Wallace, Sally Martinez-Vazquez Jorge Alm James, Taxing the hard-to-tax Lessons from theory and practice (Bingley: Emerald Group Publishing Limited, 2010).
Warr, Peter, Jackson, Paul, and Banks, Michael, 'Unemployment and Mental Health: Some British Studies', Journal of Social Issues, 44/4 (1988), 47-68.
Wenzel, Michael, 'The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity', Journal of Applied Psychology, 87/4 (2002), 629-45.
---, 'An analysis of norm processes in tax compliance', Journal of Economic Psychology, 25/2 (2004), 213-28.
---, 'Misperceptions of social norms about tax compliance: From theory to intervention', Journal of Economic Psychology, 26/6 (2005), 862-83.
---, 'A Letter from the Tax Office: Compliance Effects of Informational and Interpersonal Justice', Social Justice Research, 19/3 (2006), 345-64.
White, Stuart, 'The Egalitarian Earnings Subsidy Scheme', British Journal of Political Science, 29/4 (1999), 601-22.
---, The civic minimum : on the rights and obligations of economic citizenship (Oxford: Oxford University Press, 2003).
Williams, Andrew, 'Equality for the Ambitious', Philosophical Quarterly, 52 (2002), 377-89.
Winkelmann, Liliana and Winkelmann, Rainer, 'Why Are the Unemployed So Unhappy? Evidence from Panel Data', Economica, 65/257 (1998), 1-15.
Wray, R., Understanding Modern Money: The Key to Full Employment and Price Stability (Cheltenham, UK: Edward Elgar, 1998).
Zelenak, Lawrence, 'Taxing Endowment', Duke Law Journal, 55/6 (2006), 1145-82.

Keywords: Bibliography, reference list, rethinking taxation, introduction to hourly averaging, tax justice.