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Details about George R. Zodrow

E-mail:
Homepage:http://economics.rice.edu/~zodrow/
Phone:713-348-4891
Postal address:Rice University Economics Department 6100 Main Street, MS-22 Houston TX 77005
Workplace:Department of Economics, Rice University, (more information at EDIRC)
Baker Institute for Public Policy, Rice University, (more information at EDIRC)
Centre for Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC)

Access statistics for papers by George R. Zodrow.

Last updated 2021-11-20. Update your information in the RePEc Author Service.

Short-id: pzo28


Jump to Journal Articles Edited books Chapters

Working Papers

2019

  1. Tax Competition and the Efficiency of “Benefit-Related†Business Taxes
    Working Papers, Rice University, Department of Economics Downloads

2016

  1. Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
    Working Papers, Rice University, Department of Economics Downloads
    See also Chapter (2019)
    Journal Article in International Tax and Public Finance (2017)

2015

  1. Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    Also in Working Papers, Rice University, Department of Economics (2014) Downloads
    Working Papers, Oxford University Centre for Business Taxation (2015) Downloads

    See also Journal Article in International Tax and Public Finance (2019)
    Chapter (2019)

2014

  1. Tax Competition, Local Infrastructure, and Business Taxation: A Comparison of Different Tax Instruments
    Working Papers, Rice University, Department of Economics Downloads
  2. The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)
  3. The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction
    Working Papers, Rice University, Department of Economics Downloads
  4. The Efficiency of “Benefit-Related” Business Taxes
    Working Papers, Oxford University Centre for Business Taxation Downloads
  5. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
  6. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes
    Working Papers, Rice University, Department of Economics Downloads View citations (1)
    See also Journal Article in International Tax and Public Finance (2015)
    Chapter (2019)

2012

  1. Revisiting the Excise Tax Effects of the Property Tax: Working Paper 2012-05
    Working Papers, Congressional Budget Office Downloads View citations (1)

2008

  1. Corporate Income Taxation in Canada
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (3)
  2. The Efficiency Costs of Local Property Tax
    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 Downloads View citations (1)
  3. The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (6)
    See also Journal Article in CESifo Economic Studies (2007)

2007

  1. Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park
    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 Downloads View citations (1)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2007)
  2. Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax
    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 Downloads 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 (2006) Downloads View citations (2)
  3. Should Capital Income be Subject to Consumption-Based Taxation?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (14)
    See also Chapter (2019)

2005

  1. IMPUESTOS A LAS UTILIDADES E INVERSIÓN EXTRANJERA DIRECTA EN COLOMBIA
    BORRADORES DE ECONOMIA, BANCO DE LA REPÚBLICA Downloads View citations (1)
    Also in Borradores de Economia, Banco de la Republica de Colombia (2005) Downloads View citations (1)

1988

  1. Implementing direct consumption taxes in developing countries
    Policy Research Working Paper Series, The World Bank Downloads View citations (6)

1984

  1. The Incidence of the Local Property Tax: A Re-evaluation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
  2. The New View of the Property Tax: A Reformulation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in Regional Science and Urban Economics (1986)
    Chapter (2019)

Journal Articles

2019

  1. Tax competition and the efficiency of “benefit-related” business taxes
    International Tax and Public Finance, 2019, 26, (3), 486-505 Downloads
    See also Chapter (2019)
    Working Paper (2015)

2017

  1. Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
    International Tax and Public Finance, 2017, 24, (1), 1-35 Downloads View citations (3)
    See also Chapter (2019)
    Working Paper (2016)

2015

  1. Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?
    National Tax Journal, 2015, 68, (3S), 767-802 Downloads View citations (5)
  2. US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
    International Tax and Public Finance, 2015, 22, (5), 887-907 Downloads
    See also Chapter (2019)
    Working Paper (2014)

2014

  1. Intrajurisdictional capitalization and the incidence of the property tax
    Regional Science and Urban Economics, 2014, 45, (C), 57-66 Downloads View citations (2)
    See also Chapter (2019)

2013

  1. Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis
    Public Finance Review, 2013, 41, (6), 852-884 Downloads View citations (1)

2012

  1. Revisiting the Excise Tax Effects of the Property Tax
    Public Finance Review, 2012, 40, (5), 555-583 Downloads View citations (4)

2010

  1. Capital Mobility and Capital Tax Competition
    National Tax Journal, 2010, 63, (4), 865-901 Downloads View citations (38)
    See also Chapter (2019)

2007

  1. Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
    FinanzArchiv: Public Finance Analysis, 2007, 63, (2), 285-307 Downloads View citations (10)
    See also Working Paper (2007)
  2. Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
    FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 374-395 Downloads View citations (7)
  3. Forum on income transfers and wage subsidies
    International Tax and Public Finance, 2007, 14, (3), 293-294 Downloads
  4. The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    CESifo Economic Studies, 2007, 53, (4), 495-521 Downloads View citations (11)
    See also Working Paper (2008)

2006

  1. Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies
    International Tax and Public Finance, 2006, 13, (2), 269-294 Downloads View citations (17)
  2. Optimal Commodity Taxation of Traditional and Electronic Commerce
    National Tax Journal, 2006, 59, (1), 7-31 Downloads View citations (4)
    See also Chapter (2019)

2005

  1. Policy Watch Forum on the US Tax Reforms
    International Tax and Public Finance, 2005, 12, (2), 161-163 Downloads

2003

  1. Network Externalities and Indirect Tax Preferences for Electronic Commerce
    International Tax and Public Finance, 2003, 10, (1), 79-97 Downloads View citations (7)
  2. Tax Competition and Tax Coordination in the European Union
    International Tax and Public Finance, 2003, 10, (6), 651-71 Downloads View citations (69)

2002

  1. Prospects for Consumption-Based Tax Reform in the United States
    FinanzArchiv: Public Finance Analysis, 2002, 59, (2), 264-294 Downloads View citations (4)

2001

  1. The Property Tax as a Capital Tax: A Room With Three Views
    National Tax Journal, 2001, 54, (1), 139-56 Downloads View citations (49)
    See also Chapter (2019)

1999

  1. The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"?
    National Tax Journal, 1999, 52, (3), 429-42 Downloads View citations (1)

1998

  1. The Economic Case for Foreign Tax Credits for Cash Flow Taxes
    National Tax Journal, 1998, 51, (1), 1-22 Downloads View citations (8)

1996

  1. A hybrid consumption-based direct tax proposed for Bolivia
    International Tax and Public Finance, 1996, 3, (1), 97-112 Downloads View citations (8)
    See also Chapter (2019)

1995

  1. Economic Issues in the Taxation of Capital Gains
    Canadian Public Policy, 1995, 21, (s1), 27-57 Downloads View citations (4)
  2. Taxation, uncertainty and the choice of a consumption tax base
    Journal of Public Economics, 1995, 58, (2), 257-265 Downloads View citations (21)
    See also Chapter (2019)

1993

  1. Capital Income Taxation in Burundi
    Journal of African Economies, 1993, 2, (3), 348-80 View citations (1)
  2. Transitional Issues in Moving to a Direct Consumption Tax
    National Tax Journal, 1993, 46, (3), 359-76 Downloads View citations (13)

1992

  1. Grandfather rules and the theory of optimal tax reform
    Journal of Public Economics, 1992, 49, (2), 163-190 Downloads View citations (3)
    See also Chapter (2019)

1991

  1. On the 'Traditional' and 'New' Views of Dividend Taxation
    National Tax Journal, 1991, 44, (4), 497-509 Downloads View citations (27)

1989

  1. Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes
    Journal of Economic Literature, 1989, 27, (3), 1098-1146 Downloads View citations (86)

1987

  1. Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform
    Journal of Economic Perspectives, 1987, 1, (1), 37-58 Downloads View citations (6)
    See also Chapter (2019)

1986

  1. Pigou, Tiebout, property taxation, and the underprovision of local public goods
    Journal of Urban Economics, 1986, 19, (3), 356-370 Downloads View citations (873)
    See also Chapter (2019)
  2. The new view of the property tax A reformulation
    Regional Science and Urban Economics, 1986, 16, (3), 309-327 Downloads View citations (21)
    See also Chapter (2019)
    Working Paper (1984)

1985

  1. Optimal tax reform in the presence of adjustment costs
    Journal of Public Economics, 1985, 27, (2), 211-230 Downloads View citations (10)
    See also Chapter (2019)
  2. Partial Tax Reform: An Optimal Taxation Perspective
    Canadian Journal of Economics, 1985, 18, (2), 335-46 Downloads View citations (2)

1984

  1. The incidence of metropolitan property tax base sharing and rate equalization
    Journal of Urban Economics, 1984, 15, (2), 210-229 Downloads View citations (6)

Edited books

2021

  1. Prospects for Economic Growth in the United States
    Cambridge Books, Cambridge University Press View citations (1)
  2. Prospects for Economic Growth in the United States
    Cambridge Books, Cambridge University Press View citations (1)

2019

  1. Taxation in Theory and Practice:Selected Essays of George R Zodrow
    World Scientific Books, World Scientific Publishing Co. Pte. Ltd. Downloads

2013

  1. Critical Issues in Taxation and Development, vol 1
    MIT Press Books, The MIT Press View citations (8)

2008

  1. Fundamental Tax Reform: Issues, Choices, and Implications, vol 1
    MIT Press Books, The MIT Press View citations (10)
  2. United States Tax Reform in the 21st Century
    Cambridge Books, Cambridge University Press View citations (1)

2002

  1. United States Tax Reform in the 21st Century
    Cambridge Books, Cambridge University Press View citations (35)

Chapters

2019

  1. A Hybrid Consumption-Based Direct Tax Proposed for Bolivia
    Chapter 6 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 169-193 Downloads
    See also Journal Article in International Tax and Public Finance (1996)
  2. Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
    Chapter 12 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 347-396 Downloads
    See also Working Paper (2016)
    Journal Article in International Tax and Public Finance (2017)
  3. Capital Mobility and Capital Tax Competition
    Chapter 18 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 543-570 Downloads
    See also Journal Article in National Tax Journal (2010)
  4. Consumption Tax Reform: Changes in Business Equity and Housing Prices
    Chapter 4 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 95-128 Downloads
  5. Grandfather Rules and the Theory of Optimal Tax Reform
    Chapter 3 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 59-93 Downloads
    See also Journal Article in Journal of Public Economics (1992)
  6. Implementing Tax Reform
    Chapter 1 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 3-32 Downloads
  7. Intrajurisdictional Capitalization and the Incidence of the Property Tax
    Chapter 16 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 489-522 Downloads
    See also Journal Article in Regional Science and Urban Economics (2014)
  8. Optimal Commodity Taxation of Traditional and Electronic Commerce
    Chapter 9 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 239-276 Downloads
    See also Journal Article in National Tax Journal (2006)
  9. Optimal Tax Reform in the Presence of Adjustment Costs
    Chapter 2 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 33-58 Downloads
    See also Journal Article in Journal of Public Economics (1985)
  10. Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods
    Chapter 17 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 525-542 Downloads
    See also Journal Article in Journal of Urban Economics (1986)
  11. Revenue Options for the State of Texas
    Chapter 13 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 399-435 Downloads
  12. Should Capital Income Be Subject to Consumption-Based Taxation?
    Chapter 5 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 131-168 Downloads
    See also Working Paper (2007)
  13. Tax Competition and the Efficiency of “Benefit-related” Business Taxes
    Chapter 19 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 571-596 Downloads
    See also Working Paper (2015)
    Journal Article in International Tax and Public Finance (2019)
  14. Taxation, Uncertainty and the Choice of a Consumption Tax Base
    Chapter 8 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 227-237 Downloads
    See also Journal Article in Journal of Public Economics (1995)
  15. The New View of the Property Tax: A Reformulation
    Chapter 14 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 437-459 Downloads
    See also Working Paper (1984)
    Journal Article in Regional Science and Urban Economics (1986)
  16. The Property Tax as a Capital Tax: A Room with Three Views
    Chapter 15 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 461-487 Downloads
    See also Journal Article in National Tax Journal (2001)
  17. The Windfall Recapture Tax: Issues of Theory and Design
    Chapter 11 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 311-345 Downloads
  18. Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform
    Chapter 10 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 279-309 Downloads
    See also Journal Article in Journal of Economic Perspectives (1987)
  19. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
    Chapter 7 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 195-225 Downloads
    See also Journal Article in International Tax and Public Finance (2015)
    Working Paper (2014)

2013

  1. Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model
    Elsevier Downloads View citations (13)

2010

  1. International Taxation and Company Tax Policy in Small Open Economies
    Chapter 6 in Tax Reform in Open Economies, 2010 Downloads View citations (5)

1988

  1. Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects
    A chapter in Fiscal Federalism: Quantitative Studies, 1988, pp 177-214 Downloads View citations (1)
 
Page updated 2022-09-28