Journal•ISSN: 0047-2727
Journal of Public Economics
Elsevier BV
About: Journal of Public Economics is an academic journal published by Elsevier BV. The journal publishes majorly in the area(s): Indirect tax & Tax reform. It has an ISSN identifier of 0047-2727. Over the lifetime, 4237 publications have been published receiving 386362 citations.
Topics: Indirect tax, Tax reform, Value-added tax, Public good, Double taxation
Papers published on a yearly basis
Papers
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5,312 citations
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TL;DR: In this paper, an analysis of the individual taxpayer's decision on whether and to what extent to avoid taxes by deliberate underreporting is presented, based on a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices.
4,106 citations
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TL;DR: The authors analyzed several indexes of perceived corruption compiled from business risk surveys for the 1980s and 1990s and found that countries with Protestant traditions, histories of British rule, more developed economies, and (probably) higher imports were less corrupt.
3,592 citations
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TL;DR: In this paper, the authors tried to test the hypothesis that utility depends on income relative to a "comparison" or reference level using data on 5,000 British workers and found that workers' reported satisfaction levels are inversely related to their comparison wage rates.
2,897 citations
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TL;DR: Li et al. as mentioned in this paper provided empirical evidence on the incentive role of personnel control in post-reform China by employing the turnover data of top provincial leaders in China between 1979 and 1995.
2,249 citations