Details about Stephen Smith

Access statistics for papers by Stephen Smith.

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Short-id: psm71

Working Papers

2015

1. Monetary Carbon Values in Policy Appraisal: An Overview of Current Practice and Key Issues
   OECD Environment Working Papers, OECD Publishing View citations (17)

2013

2. Emissions Taxes and Abatement Regulation under Uncertainty
   CESifo Working Paper Series, CESifo
   See also Journal Article Emissions Taxes and Abatement Regulation Under Uncertainty, Environmental & Resource Economics, Springer (2015) View citations (12) (2015)

2009

3. Externality-correcting Taxes and Regulation
   CESifo Working Paper Series, CESifo View citations (11)
   Also in IFS Working Papers, Institute for Fiscal Studies (2009) View citations (5)
   See also Journal Article Externality‐Correcting Taxes and Regulation, Scandinavian Journal of Economics, Wiley Blackwell (2012) View citations (18) (2012)

2008

4. Environmental Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (44)

2001

5. The Economics of Duty-Free Shopping
   CESifo Working Paper Series, CESifo View citations (4)

1995

6. Microsimulation modelling of personal taxation and social security benefits in the Czech Republic
   IFS Working Papers, Institute for Fiscal Studies View citations (5)
7. Options for business rate reform
   Open Access publications, School of Economics, University College Dublin View citations (1)
8. Tax and Benefit Reform in the Czech and Slovak Republics
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
9. The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (1)

Journal Articles

2015

1. Emissions Taxes and Abatement Regulation Under Uncertainty
   Environmental & Resource Economics, 2015, 60, (1), 17-35 View citations (12)
   See also Working Paper Emissions Taxes and Abatement Regulation under Uncertainty, CESifo Working Paper Series (2013) (2013)

2012

2. Externality‐Correcting Taxes and Regulation
   Scandinavian Journal of Economics, 2012, 114, (2), 358-383 View citations (18)
   See also Working Paper Externality-correcting Taxes and Regulation, CESifo Working Paper Series (2009) View citations (11) (2009)

2008

3. Optimal commodity taxation with duty-free shopping
   International Tax and Public Finance, 2008, 15, (3), 274-296 View citations (3)
4. Restraining the Golden Weed: Taxation and Regulation of Tobacco
   FinanzArchiv: Public Finance Analysis, 2008, 64, (4), 476-507

2007

5. Assessing the performance of the UK Emissions Trading Scheme
   Environmental & Resource Economics, 2007, 37, (1), 131-158 View citations (47)

2006

6. VAT Fraud and Evasion: What Do We Know and What Can Be Done?
   National Tax Journal, 2006, 59, (4), 861-87 View citations (70)

2004

7. National Policy Interests in the Duty-Free Market
   CESifo Economic Studies, 2004, 50, (2), 351-375 View citations (3)

1999

8. The need for cross-border harmonisation of energy taxes in an interdependent world
   International Journal of Global Energy Issues, 1999, 12, (7/8), 340-351
9. Viva VIVAT!
   International Tax and Public Finance, 1999, 6, (2), 741-751 View citations (4)

1998

10. Environmental and Public Finance Aspects of the Taxation of Energy
    Oxford Review of Economic Policy, 1998, 14, (4), 64-83 View citations (12)

1997

11. Social security reform for economic transition: the case of the Czech Republic
    Journal of Public Economics, 1997, 66, (2), 313-326 View citations (4)
12. Teenage truancy, part-time working and wages
    Journal of Population Economics, 1997, 10, (4), 425-442 View citations (17)

1996

13. Earning and learning: educational policy and the growth of part-time work by full-time pupils
    Fiscal Studies, 1996, 17, (1), 79-103 View citations (11)
14. Financing regional government in the UK: some issues
    Fiscal Studies, 1996, 17, (4), 99-120 View citations (4)

1995

15. Fiscal systems in transition: The case of the Czech income tax
    Europe-Asia Studies, 1995, 47, (6), 1007-1023
16. The role of the european union in environmental taxation
    International Tax and Public Finance, 1995, 2, (2), 375-387

1994

17. Estabilización
    EKONOMIAZ. Revista vasca de Economía, 1994, 30, (03), 359-411
18. Household energy efficiency in the UK
    Fiscal Studies, 1994, 15, (2), 44-56 View citations (48)
19. Labouring and Learning: Part-Time Work and Full-Time Education
    National Institute Economic Review, 1994, 148, (1), 73-97 View citations (13)
    Also in National Institute Economic Review, 1994, 148, 73-97 (1994) View citations (1)
20. Tax reform and economic transition in the Czech Republic
    Fiscal Studies, 1994, 15, (1), 64-80 View citations (3)

1993

21. 'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community
    Oxford Review of Economic Policy, 1993, 9, (1), 67-94 View citations (6)
22. Distributional effects of household water charges
    Fiscal Studies, 1993, 14, (3), 86-108 View citations (7)
23. Taxes, Tax Expenditures, and Environmental Regulation
    Oxford Review of Economic Policy, 1993, 9, (4), 41-65 View citations (3)

1992

24. Financing the European Community: a review of options for the future
    Fiscal Studies, 1992, 13, (4), 98-127 View citations (2)
25. Taxation and the environment: a survey
    Fiscal Studies, 1992, 13, (4), 21-57 View citations (43)

1991

26. Distributional Issues in Local Taxation
    Economic Journal, 1991, 101, (406), 585-99 View citations (2)

1990

27. Fiscal instruments in environmental policy
    Fiscal Studies, 1990, 11, (4), 1-20 View citations (3)
28. Modelling the effects of prescription charge rises
    Fiscal Studies, 1990, 11, (1), 75-91 View citations (3)
29. The first months of the Community Charge
    Fiscal Studies, 1990, 11, (3), 39-54 View citations (2)
30. Unemployment and Early School Leaving
    Economic Journal, 1990, 100, (400), 163-69 View citations (34)
31. Vers une fiscalité européenne ?
    Revue de l'OFCE, 1990, 31, (1), 121-189 View citations (23)

1989

32. Demographic influences on public spending
    Fiscal Studies, 1989, 10, (2), 48-65 View citations (3)
33. European perspectives on the shadow economy
    European Economic Review, 1989, 33, (2-3), 589-596 View citations (2)
34. Has Britain an early school-leaving problem?
    Fiscal Studies, 1989, 10, (1), 1-16 View citations (17)
35. The Assessment: Economic Integration and the Role of the European Community
    Oxford Review of Economic Policy, 1989, 5, (2), 1-19

1988

36. 1992: issues in indirect taxation
    Fiscal Studies, 1988, 9, (4), 25-35 View citations (1)
37. Consequences of the abolition of the Inner London Education Authority
    Fiscal Studies, 1988, 9, (3), 68-85
38. Excise Duties and the Internal Market
    Journal of Common Market Studies, 1988, 27, (2), 147-160 View citations (1)

1987

39. The Assessment: Decentralisation and the Economics of Local Government
    Oxford Review of Economic Policy, 1987, 3, (2), i-xxi View citations (8)

1986

40. The local government Green Paper
    Fiscal Studies, 1986, 7, (2), 63-71

Books

2021

1. Economic Principles of Commodity Taxation
   Cambridge Books, Cambridge University Press View citations (4)

2015

2. Taxation: A Very Short Introduction
   OUP Catalogue, Oxford University Press View citations (6)

2011

3. Environmental Economics: A Very Short Introduction
   OUP Catalogue, Oxford University Press View citations (3)

2003

4. Budget Perspectives 2004
   Research Series, Economic and Social Research Institute (ESRI) View citations (18)

Chapters

2007

1. United Kingdom: Environmental Policymaking in a Centralised, Market-driven System
   Chapter 18 in Environmental Governance and Decentralisation, 2007

1999

2. Tax Instruments for Curbing Co2 Emissions
   Chapter 34 in Handbook of Environmental and Resource Economics, 1999

1998

3. Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic
   Palgrave Macmillan View citations (3)

1996

4. European Integration and Local Government Finance
   Chapter 14 in Developments in Local Government Finance, 1996, pp 273-291

1992

5. Indirect Tax Harmonization: a View from the UK
   Palgrave Macmillan