tax income taxes rate benefits taxation program households social rates transfer household payments transfers base consumption amount benefit programs

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0.43 Colin D. Campbell, Social Insurance in the United States: A Program in Search of an Explanation, Journal of Law and Economics, 1969.
0.42 Russell D. Roberts, Recipient Preferences and the Design of Government Transfer Programs, Journal of Law and Economics, 1985.
0.40 Boris I. Bittker, Income Tax Deductions Credits and Subsidies for Personal Expenditures, Journal of Law and Economics, 1973.
0.38 Kenneth V. Greene, Inheritance Unjustified?, Journal of Law and Economics, 1973.
0.36 Gordon Tullock, Inheritance Justified, Journal of Law and Economics, 1971.
0.34 George J. Stigler, Director's Law of Public Income Redistribution, Journal of Law and Economics, 1970.
0.33 Edgar K. Browning, Social Insurance and Intergenerational Transfers, Journal of Law and Economics, 1973.
0.33 Steven Klepper Mark Mazur Daniel Nagin, Expert Intermediaries and Legal Compliance: The Case of Tax Preparers, Journal of Law and Economics, 1991.
0.33 Thomas R. Ireland, Inheritance Justified: A Comment, Journal of Law and Economics, 1973.
0.31 Stanley S. Surrey, The United States Taxation of Foreign Income, Journal of Law and Economics, 1958.
0.26 James M. Buchanan, Rent Seeking Noncompensated Transfers and Laws of Succession, Journal of Law and Economics, 1983.
0.25 Gary S. Becker Casey B. Mulligan, Deadweight Costs and the Size of Government, Journal of Law and Economics, 2003.
0.25 Roland H. Koller II, Inheritance Justified: A Comment, Journal of Law and Economics, 1973.
0.25 Kenneth Le M. Carter, Canadian Tax Reform and Henry Simons, Journal of Law and Economics, 1968.
0.23 Charles Grant Winfried Koeniger, Redistributive Taxation and Personal Bankruptcy in US States, Journal of Law and Economics, 2009.
0.20 Michelle Hanlon Stacie Kelley Laplante Terry Shevlin, Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income, Journal of Law and Economics, 2005.
0.19 Gordon Tullock, Inheritance Rejustified, Journal of Law and Economics, 1973.
0.18 Katherine Schipper Abbie Smith, Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions, Journal of Law and Economics, 1991.
0.18 Jacob L. Vigdor, Other People’s Taxes: Nonresident Voters and Statewide Limitation of Local Government, Journal of Law and Economics, 2004.
0.17 Gary Becker, Toward a More General Theory of Regulation, Journal of Law and Economics, 1976.
0.15 Severin Borenstein Lucas W. Davis, The Equity and Efficiency of Two-Part Tariffs in US Natural Gas Markets, Journal of Law and Economics, 2012.