Details about Cristian Felipe Sepulveda

Access statistics for papers by Cristian Felipe Sepulveda.

Last updated 2023-04-09. Update your information in the RePEc Author Service.

Short-id: pse349

Working Papers

2022

1. Cost-benefit Analysis of an ÔAverageÕ Professional Sports Team or Stadium in the United States
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

2020

2. Do Countries Really Deviate from the Optimal Tax System?
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
   See also Journal Article in Public Finance Review (2023)
3. The Mainstream Notion of ‘Deadweight Loss of Taxation’ Is Based on Too Stringent (Misleading) Assumptions
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

2019

4. Time-saving Goods, Time Inequalities, and Optimal Taxation
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

2018

5. A Net Welfare Benefit Approach to Optimal Taxation
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
6. A Theoretical Rationale for the Fiscal Gap Model of Equalization Transfers
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
   See also Journal Article in FinanzArchiv: Public Finance Analysis (2020)
7. Sub-national Revenue Mobilization in Peru
   IDB Publications (Working Papers), Inter-American Development Bank View citations (7)
   Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2012) View citations (13)
   Research Department Publications, Inter-American Development Bank, Research Department (2012) View citations (12)

2017

8. A Note on Time Discretion and the Welfare Cost of Lump-sum Taxation
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

2012

9. Toward a More General Theory of Revenue Assignments
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

2011

10. Explaining Property Tax Collections in Developing Countries: The Case of Latin America
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (2)
    See also Chapter (2012)
11. Intergovernmental Transfers in Latin America: A Policy Reform Perspective
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (3)

2010

12. Public Goods, Labor Supply and the Source of Economic Distortions
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)
13. The Consequences of Fiscal Decentralization on Poverty and Income Inequality
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (13)
    See also Journal Article in Environment and Planning C (2011)

2008

14. Reigning in Provincial Fiscal 'Owners': Decentralization in Lao P.D.R
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
    See also Chapter (2011)
15. The Municipal Transfer System in Nicaragua: Evaluation and Proposals for Reform
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2007)

2007

16. Equalization Transfers in Romania: Current System and Proposals for Reform
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

2006

17. Intergovernmental Fiscal Relations in Romania: Challenges and Options for Reform
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (3)

Journal Articles

2023

1. Do Countries Really Deviate from the Optimal Tax System?
   Public Finance Review, 2023, 51, (1), 76-131
   See also Working Paper (2020)

2022

2. Time-saving goods, time inequalities and optimal commodity taxation
   International Tax and Public Finance, 2022, 29, (1), 84-109 View citations (1)

2020

3. A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers
   FinanzArchiv: Public Finance Analysis, 2020, 76, (1), 1-28
   See also Working Paper (2018)
4. Explaining the demand and supply model with the cost-benefit rule
   International Review of Economics Education, 2020, 35, (C) View citations (1)

2017

5. Flypaper effect, intergovernmental transfers, income and substitution effects, marginal cost of public funds
   Hacienda Pública Española / Review of Public Economics, 2017, 222, (3), 91-108

2011

6. The Consequences of Fiscal Decentralization on Poverty and Income Equality
   Environment and Planning C, 2011, 29, (2), 321-343 View citations (53)
   See also Working Paper (2010)

Books

2018

1. Decentralizing Revenue in Latin America: Why and How
   IDB Publications (Books), Inter-American Development Bank View citations (1)
2. Decentralizing Revenue in Latin America: Why and How (Executive Summary)
   IDB Publications (Books), Inter-American Development Bank

Chapters

2012

1. Explaining property tax collections in developing countries: the case of Latin America
   Chapter 7 in Decentralization and Reform in Latin America, 2012, pp iii-iii View citations (1)
   See also Working Paper (2011)
2. Intergovernmental transfers: a policy reform perspective
   Chapter 9 in Decentralization and Reform in Latin America, 2012, pp iii-iii View citations (1)

2011

3. Reining in Provincial Fiscal ‘Owners’: Decentralization in Lao PDR
   Chapter 6 in Decentralization in Developing Countries, 2011
   See also Working Paper (2008)