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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H22: Incidence
This topic is covered by the following reading lists:
  1. European Public Finance (ECON-O-403)

Most recent items first, undated at the end.
  • 2014 Labour Market Matters - February 2014
    by Tran, Vivian
  • 2014 Marché du travail en revue - Février 2014
    by Tran, Vivian
  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes
  • 2014 Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
    by Liberati, Paolo & Paradiso, Massimo
  • 2014 The distributional impact of the Irish public service obligation levy on electricity consumption
    by Farrell, Niall & Lyons, Seán
  • 2014 Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    by Juan Carlos Suárez Serrato & Owen Zidar
  • 2014 Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program
    by Mark Duggan & Amanda Starc & Boris Vabson
  • 2014 On the impact of competition on trade and firm location
    by Toshihiro Okubo & Pierre Picard & Jacques-François Thisse
  • 2014 Incidencia Distributiva del Sistema Tributario Argentino
    by Diego Fernández Felices & Isidro Guardarucci & Jorge Puig
  • 2014 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Lehmann, Etienne & Lucifora, Claudio & Moriconi, Simone & Van der Linden, Bruno
  • 2014 Tax Incidence in the Presence of Tax Evasion
    by Doerrenberg, Philipp & Duncan, Denvil
  • 2014 Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Athreya, Kartik & Reilly, Devin & Simpson, Nicole B.
  • 2014 Fiscal Equalization, Tax Salience, and Tax Competition
    by Martin Altemeyer-Bartscher
  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa
  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa
  • 2014 Property Taxation, Bounded Rationality and House Prices
    by Elinder, Mikael & Persson, Lovisa
  • 2014 Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Artheya, Kartik & Reilly, Devin & Simpson, Nicole B.
  • 2014 Inflation Differentials among Czech Households
    by Pavel Hait & Petr Jansky
  • 2014 The Impact of the 2013 CAP Reform on Land Capitalization
    by Pavel Ciaian & d'Artis Kancs & Johan Swinnen
  • 2014 Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360
    by Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding
  • 2014 The Median Is the Message: A Good-Enough Measure of Material Well-Being and Shared Development Progress
    by Nancy Birdsall and Christian J. Meyer
  • 2014 Inflation Differentials among Czech Households
    by Pavel Hait & Petr Jansky
  • 2014 The incidence of company tax in Australia
    by Xavier Rimmer & Jazmine Smith & Sebastian Wende
  • 2014 Intrajurisdictional capitalization and the incidence of the property tax
    by Zodrow, George R.
  • 2014 Environmental tax reform: Short-term versus long-term macroeconomic effects
    by Oueslati, Walid
  • 2014 Government policy and ownership of equity securities
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya
  • 2014 Property taxes and home prices: A tale of two cities
    by Bai, ChongEn & Li, Qi & Ouyang, Min
  • 2014 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt
  • 2013 Tax competition in a federation: the role of tax assignment
    by Duran-Vigneron, Pascale & Breuillé, Marie-Laure & Samson, Anne-Laure
  • 2013 Sharing the burden? Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor
  • 2013 Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany
    by Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian
  • 2013 Political institutions and income (re-)distribution: Evidence from developed economies
    by Feld, Lars P. & Schnellenbach, Jan
  • 2013 How Much do We Care about Air Quality Improvements? Evidence from Italian Households Data
    by Chiara Martini & Silvia Tiezzi
  • 2013 The impact of the 2009 value added tax reform on enterprise investment and employment : Empirical analysis based on Chinese tax survey data
    by Wang, Dehua
  • 2013 The Receipt of Guaranteed Income Supplement (GIS) Status Among Canadian Seniors – Incidence and Dynamics
    by Finnie, Ross & Gray, David & Zhang, Yan
  • 2013 Comparing the Incidence of Taxes and Social Spending in Brazil and the United States
    by Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding
  • 2013 The Impact of Taxes and Social Spending on Inequality in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview
    by Nora Lustig & Florencia Amabile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jimenez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Maximo Rossi & John Scott & Ernesto Yanez Aguilar
  • 2013 Measuring Impoverishment: An Overlooked Dimension of Fiscal Incidence
    by Sean Higgins & Nora Lustig
  • 2013 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview
    by Nora Lustig & Carola Pessino & John Scott
  • 2013 Social Spending, Taxes and Income Redistribution in Paraguay
    by Sean Higgins & Nora Lustig & Julio Ramirez & Billy Swanson
  • 2013 Social Spending and Income Redistribution in Argentina during the 2000s: The Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino
  • 2013 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
    by European Commission
  • 2013 The Impact of Tax Substitution on the price of pharmaceutical products in the state of São Paulo
    by André Luis Squarize Chagas
  • 2013 Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers
    by Glenn P. Jenkins & Chun-Yan Kuo
  • 2013 Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
    by SALERNO, Nicola Carmine
  • 2013 Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare
    by SALERNO, Nicola Carmine
  • 2013 Informal taxation systems – Zakat and Ushr in Pakistan as example for the relevance of parallel/semi-public dues
    by Lorenz, Christian
  • 2013 Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
    by SALERNO, Nicola Carmine
  • 2013 La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
    by SALERNO, Nicola Carmine
  • 2013 The water and sanitation service provision in Peru
    by Gisella Aragón & José Luis Bonifaz
  • 2013 Who Pays for Public Employee Health Costs?
    by Jeffrey Clemens & David M. Cutler
  • 2013 Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
    by Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod
  • 2013 Predation, Taxation, Investment and Violence: Evidence from the Philippines
    by Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland
  • 2013 Propagation and Smoothing of Shocks in Alternative Social Security Systems
    by Alan Auerbach & Lorenz Kueng & Ronald Lee
  • 2013 The Power to Pass on Taxes - A Test for Tax Shifting based on Observables
    by Mario Jametti & Agustin Redonda & Anindya Sen
  • 2013 How Do Stamp Duties Affect the Housing Market?
    by Davidoff, Ian & Leigh, Andrew
  • 2013 Incidence of a "Social VAT" Reform: A French Scenario
    by Rebiere, Therese
  • 2013 Robin Hood versus Piggy Bank: Income redistribution in Portugal 2006-10
    by Carlos Farinha Rodrigues & Isabel Andrade
  • 2013 Comparing the incidence of taxes and social spending in Brazil and the United States
    by Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding
  • 2013 The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview
    by Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi & John Scott & Ernesto Yáñez Aguilar
  • 2013 Restaurant VAT cut: Cheaper meal and more service?
    by Tuomas Kosonen & Jarkko Harju
  • 2013 The impact of tax incentives on the economic activity of entrepreneurs
    by Tuomas Kosonen & Jarkko Harju
  • 2013 Short and Long-term Effects of Environmental Tax Reform
    by Walid Oueslati
  • 2013 The Incidence of Non-Linear Consumption Taxes
    by Clément Carbonnier
  • 2013 The mortgage interest deduction and its impact on homeownership decisions
    by Christian A. L. Hilber & Tracy M. Turner
  • 2013 Has German Business Income Taxation Raised too Little Revenue over the Last Decades?
    by Stefan Bach
  • 2013 The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment
    by Matthias Weber & Arthur Schram
  • 2013 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Etienne LEHMANN & Claudio LUCIFORA & Simone MORICONI & Bruno VAN DER LINDEN
  • 2013 The water and sanitation service provision in Peru
    by Gisella ARAGÓN & José Luis BONIFAZ
  • 2013 Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
    by Kleven, Henrik & Landais, Camille & Saez, Emmanuel & Schultz, Esben
  • 2013 Tributación y Equidad en Colombia
    by Roberto Steiner & Alex Cañas
  • 2013 Incidence of Bank Levy and Bank Market Power
    by Gunther Capelle-Blancard & Olena Havrylchyk
  • 2013 The Strugglers: The New Poor in Latin America?-Working Paper 337
    by Nancy Birdsall, Nora Lustig, Christian Meyer
  • 2013 Political Institutions and Income (Re-)Distribution: Evidence from Developed Economies
    by Lars P. Feld & Jan Schnellenbach
  • 2013 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden
  • 2013 The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables
    by Mario Jametti & Agustin Redonda & Anindya Sen
  • 2013 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen
  • 2013 Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?
    by Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier
  • 2013 To Work or not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents
    by Tuomas Kosonen
  • 2013 Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model
    by Zodrow, George R. & Diamond, John W.
  • 2013 Optimization Of Tax Loading On The Economy As The Main Direction Of Tax Policy Improvement Of The Country
    by Lyubov SALO
  • 2013 The Timing of Redistribution
    by Gerhard Glomm & Juergen Jung
  • 2013 Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction
    by Jarmila Zimmermannová & Michal Menšík
  • 2013 Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model
    by Libor Dousek & Klara Kaliskova & Daniel Munich
  • 2013 Incidencia económica de las políticas fiscal y laboral mexicanas
    by Claudia Sánchez Vela & Jorge N. Valero Gil
  • 2013 Optimal factor tax incidence in two-sector human capital-based models
    by Chen, Been-Lon & Lu, Chia-Hui
  • 2013 Equity aspects of VAT in emerging European countries: A case study of Serbia
    by Arsić, Milojko & Altiparmakov, Nikola
  • 2013 Who Benefits from Tax Evasion?
    by James Alm & Keith Finlay
  • 2013 Gesamtwirtschaftliche Steuer- und Abgabenbelastung nicht übermäßig hoch
    by Stefan Bach
  • 2013 Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen
    by Stefan Bach
  • 2013 Grundsteuer: Gemeindesteuer und "Reichensteuer"?
    by Michael Broer
  • 2013 EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung
    by Dorothea Schäfer
  • 2013 Corporate Taxation: High Profits, Moderate Tax Revenue
    by Stefan Bach
  • 2013 What Does the Corporate Income Tax Tax? A Simple Model Without Capital
    by Laurence J. Kotlikoff & Jianjun Miao
  • 2013 Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?
    by Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider
  • 2013 Quels sont les effets sur l’inflation des changements de TVA en France ?
    by GAUTIER, E. & LALLIARD, A.
  • 2013 Budget revenues of Bulgaria and of the European Union (2000-2011) (Bulgarian)
    by Nikolay Galabov
  • 2013 Budget revenues of Bulgaria and of the European Union (2000-2011) (English)
    by Nikolay Galabov
  • 2013 The destabilizing effect of company income taxation
    by Peter A. Schmid
  • 2013 Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity
    by Jacob Goldin & Tatiana Homonoff
  • 2013-2014 How do VAT changes affect inflation in France?
    by E. Gautier. & A. Lalliard.
  • 2012 Wages, rents, unemployment, and the quality of life
    by Wrede, Matthias
  • 2012 The incidence of Cash for Clunkers: an analysis of the 2009 car scrappage scheme in Germany
    by Ashok Kaul & Gregor Pfeifer & Stefan Witte
  • 2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
    by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian
  • 2012 To raise or not to raise? Impact assessment of Russia's incremental gas price reform
    by Heyndrickx, Christophe & Alexeeva-Talebi, Victoria & Tourdyeva, Natalia
  • 2012 Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
    by Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt
  • 2012 Regionale Verteilung raumwirksamer finanzieller Staatshilfen im Kontext regionalwirtschaftlicher Entwicklung
    by Plankl, Reiner
  • 2012 Effective Labor Taxation and the International Location of Headquarters
    by Strecker, Nora & Egger, Peter & Radulescu, Doina
  • 2012 Heterogeneous skills and homogeneous land: Segmentation and agglomeration
    by Wrede, Matthias
  • 2012 The economics of taxing net wealth: A survey of the issues
    by Schnellenbach, Jan
  • 2012 Right in Principle and in Practice: A Review of the Social and Economic Returns to Investing in Children
    by Nicholas Rees & Jingqing Chai & David Anthony
  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino
  • 2012 Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook
    by Nora Lustig & Sean Higgins
  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
    by Nora Lustig & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jimenez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yanez
  • 2012 Who Benefits from Tax Evasion?
    by James Alm & Keith Finlay
  • 2012 Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries
    by James Alm & William H. Kaempfer & Edward Batte Sennoga
  • 2012 Fiscal Incidence, Fiscal Mobility and the Poor: A New Approach
    by Nora Lustig & Sean Higgins
  • 2012 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
    by European Commission
  • 2012 Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
    by PriceWaterhouseCoopers
  • 2012 Optimal Factor Tax Incidence in Two-sector Human Capital-based Models
    by Been-Lon Chen & Chia-Hui Lu
  • 2012 Business taxation and wages: evidence from individual panel data
    by Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers
  • 2012 Business Taxation and Wages – Evidence from Individual Panel Data
    by Thomas K. Bauer & Tanja Kasten & Lars-H.R. Siemers
  • 2012 Coût de mobilité endogène et flexibilité du marché du travail
    by Bouzahzah, Mohamed & Saber, Brahim
  • 2012 Tax policy response to market changes: the case of the gaming services sector
    by Valeria De Bonis & Alessandro Gandolfo
  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen
  • 2012 Energy Policy with Externalities and Internalities
    by Hunt Allcott & Sendhil Mullainathan & Dmitry Taubinsky
  • 2012 Assessing changes of the Hungarian tax and transfer system: A general-equilibrium microsimulation approach
    by Péter Benczúr & Gábor Kátay & Áron Kiss
  • 2012 Business Taxation and Wages: Evidence from Individual Panel Data
    by Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers
  • 2012 On the incidence of a financial transactions tax in a model with fire sales
    by Felix Bierbrauer
  • 2012 Business Taxation and Wages: Evidence from Individual Panel Data
    by Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars
  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions. Extended Version
    by Nora Lustig & Carola Pessino
  • 2012 Fiscal Incidence, Fiscal Mobility and the Poor: a New Approach
    by Nora Lustig & Sean Higgins
  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
    by Nora Lustig & George Gray-Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yañez
  • 2012 More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
    by Teresa Ter-Minassian
  • 2012 Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis
    by Mark Hallerberg
  • 2012 Reform Priorities for Sub-national Revenues in Brazil
    by Teresa Ter-Minassian
  • 2012 The tax shift from labor to consumption in Italy: a fiscal microsimulation analysis using EUROMOD
    by Andrea Taddei
  • 2012 Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages
    by Pia Rattenhuber
  • 2012 Car User Taxes, Quality Characteristics and Fuel Efficiency: Household Behavior and Market Adjustment
    by Bruno de Borger & Jan Rouwendal
  • 2012 The Disincentive Effect of Social Assistance on French Young Workers
    by O. BARGAIN & A. VICARD
  • 2012 Progressivity of the French Tax System: Different Channels in 1990 and 2010
    by A. EIDELMAN & F. LANGUMIER & A. VICARD
  • 2012 Incidencia de los impuestos a las emisiones en el sector industrial
    by Gustavo Hernández
  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results
    by Nora Lustig, George Gray-Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez
  • 2012 On the Incidence of a Financial Transactions Tax in a Model with Fire Sales
    by Felix Bierbrauer
  • 2012 Fiscal Incidence when both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly
    by Haizhen Mou & Stanley L. Winer
  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino
  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen
  • 2012 Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
    by Clemens Fuest & Andreas Peichl & Sebastian Siegloch
  • 2012 The impact of a `soda tax' on prices. Evidence from French micro data
    by Berardi, N. & Sevestre, P. & Tepaut, M. & Vigneron, A.
  • 2012 The non-optimality of the Mexican indirect tax system
    by Castañon-Herrera, Alberto & Urzúa, Carlos M.
  • 2012 Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
    by Absalón, Carlos & Urzúa, Carlos M.
  • 2012 Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion
    by Leonida, Ionel & Padurean, Elena
  • 2012 The Tax Burden in the Agricultural Sector: from Vanoni to Calderoli
    by Antonio Cristofaro
  • 2012 Taxes on income vs. value added tax in small open economy
    by Tomáš Buus
  • 2012 Value Added Tax Rates Reform in the Czech Republic
    by Ondřej Bayer
  • 2012 The Effects of a Bonus Tax on Manager Compensation and Welfare
    by Doina Radulescu
  • 2012 Payroll Taxes and the Labor Market: A Computable General Equilibrium Analysis
    by Gustavo Hernández
  • 2012 Incidencia Tributaria en el Mercado de las Gasolinas en Chile
    by Claudio Agostini
  • 2012 Introducing Financial Assets Into Structural Models
    by Jorge Fornero
  • 2012 A che cosa servono i modelli di microsimulazione? Tre applicazioni usando microReg
    by Gianni Betti & Maria Luisa Maitino & Nicola Sciclone
  • 2012 The Capital Structure Choice and the Consumption Tax
    by Andreas Andrikopoulos
  • 2012 Social discounting and incentive compatible fiscal policy
    by Reis, Catarina
  • 2012 Tax incidence under imperfect competition: Comment
    by Reny, Philip J. & Wilkie, Simon J. & Williams, Michael A.
  • 2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
    by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian
  • 2012 Are “flexible” taxation mechanisms effective in stabilizing fuel prices? An evaluation considering wholesale fuel markets
    by Di Giacomo, Marina & Piacenza, Massimiliano & Turati, Gilberto
  • 2012 Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods
    by Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef
  • 2012 The direct incidence of corporate income tax on wages
    by Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia
  • 2012 Who benefits from student aid? The economic incidence of tax-based federal student aid
    by Turner, Nicholas
  • 2012 Rural tax reform and the extractive capacity of local state in China
    by LIU, Mingxing & XU, Zhigang & SU, Fubing & TAO, Ran
  • 2012 Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    by James Alm & Erich Kirchler & Stephan Muehlbacher
  • 2012 Keine strukturelle Verbesserung der Haushaltslage – Zu den Ergebnissen der Steuerschätzung vom November 2012
    by Christian Breuer
  • 2012 The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
    by Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim
  • 2012 The Effects of Tax Shocks on Output: Not So Large, but Not Small Either
    by Roberto Perotti
  • 2011 Middle class welfare in Australia: How has the distribution of cash benefits changed since the 1980s?
    by Gerry Redmond & Peter Whiteford
  • 2011 Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social
    by González, Roberto & Sala, Héctor
  • 2011 Finanzielle Staatshilfen für den Agrarsektor und deren regionale Verteilung
    by Plankl, Reiner
  • 2011 Unemployment, commuting, and search intensity
    by Wrede, Matthias
  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor
  • 2011 A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy
    by Bach, Stefan & Beznoska, Martin & Steiner, Viktor
  • 2011 The evolution of aggregate stock ownership
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya
  • 2011 On the redistributive effects of Germany's feed-in tariff
    by Grösche, Peter & Schröder, Carsten
  • 2011 Costly Migration and the Incidence of State and Local Taxes
    by Jeffrey Thompson
  • 2011 Fiscal Policy and Income Redistribution in Latin America: Challenging the Conventional Wisdom
    by Nora Lustig & Carola Pessino & George Gray Molina & Wilson Jimenez & Veronica Paz & Ernesto Yanez & Claudiney Pereira & Sean Higgins & John Scott & Miguel Jaramillo
  • 2011 Mobility, Competition, and the Distributional Effects of Tax Evasion
    by James Alm & Edward B. Sennoga
  • 2011 From Gutsherrschaft to Grundherrschaft: Demographic, Monetary, and Fiscal Factors in the Late-Medieval Decline of English Manorial Desmesne Agriculture
    by John H. Munro
  • 2011 A Site Value Tax for Ireland: Approach, Design and Implementation
    by Micheal L. Collins & Adam Larragy
  • 2011 Elasticities of Financial Instruments, Profits and Remuneration
    by Copenhagen Economics
  • 2011 Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
    by European Commission
  • 2011 The Tobin Tax A Review of the Evidence
    by Neil McCulloch & Grazia Pacillo
  • 2011 Flattening the carbon extraction path in unilateral cost-effective action
    by Thomas Eichner & Rüdiger Pethig
  • 2011 Incidence of unilateral consumption taxes on world carbon emissions
    by Thomas Eichner & Rüdiger Pethig
  • 2011 Can the removal of VAT Exemptions support the Poor? The Case of Niger
    by Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard
  • 2011 Tendinte Actuale Ale Structurii Si Dinamicii Prelevarilor Fiscale Ale Romaniei
    by Argesanu, Nicolae Razvan
  • 2011 Energy populism and household welfare
    by Cont, Walter & Hancevic, Pedro & Navajas, Fernando H.
  • 2011 Taxing capital is not a bad idea indeed: the role of human capital and labor-market frictions
    by Chen, Been-Lon & Chen, Hung-Ju & Wang, Ping
  • 2011 Immigration and the Canadian Welfare State 2011
    by Grubel, Herbert & Grady, Patrick
  • 2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
    by Christoph Böhringer & Victoria Alexeeva-Talebi
  • 2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
    by Christoph Böhringer & Victoria Alexeeva-Talebi
  • 2011 Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
    by Herwig Immervoll & Linda Richardson
  • 2011 Government Policy and Ownership of Financial Assets
    by Kristian Rydqvist & Joshua Spizman & Ilya A. Strebulaev
  • 2011 Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households
    by Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly
  • 2011 Fuel Tax Incidence and Supply Conditions
    by Justin Marion & Erich Muehlegger
  • 2011 Health Care Spending Growth and the Future of U.S. Tax Rates
    by Katherine Baicker & Jonathan S. Skinner
  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Nadja Dwenger & Pia Rattenhuber & Viktor Steiner
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  • 2008 The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing
    by Koskela, Erkki & König, Jan
  • 2008 The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing
    by Koskela, Erkki & König, Jan
  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Koskela, Erkki & Poutvaara, Panu
  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Koskela, Erkki & Poutvaara, Panu
  • 2008 Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms
    by Koskela, Erkki & Schöb, Ronnie
  • 2008 Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms
    by Koskela, Erkki & Schöb, Ronnie
  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Koskela, Erkki & Poutvaara, Panu
  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Koskela, Erkki & Poutvaara, Panu
  • 2008 The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing
    by Koskela, Erkki
  • 2008 The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing
    by Koskela, Erkki
  • 2008 The Timing of Redistribution
    by Juergen Jung
  • 2008 Tax Salience, Voting, and Deliberation
    by Rupert Sausgruber & Jean-Robert Tyran
  • 2008 応益課税としての固定資産税の検証
    by 宮崎, 智視 & 佐藤, 主光
  • 2008 Efficiency Enhancing Taxation in Two-sided Markets
    by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm
  • 2008 Do regional payroll tax reductions boost employment?
    by Bennmarker, Helge & Mellander, Erik & Öckert, Björn
  • 2008 Measuring Tax Incidence: A Natural Experiment in the Hybrid Vehicle Market
    by Melissa Boyle & Victor Matheson
  • 2008 Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system
    by Clément Carbonnier
  • 2008 Study on the Functioning of Land Markets in the EU Member States under the Influence of Measures applied under the Common Agricultural Policy
    by Johan Swinnen & Pavel Ciaian & d’Artis Kancs
  • 2008 The Spatial Selection of Heterogeneous Firms
    by Okubo, Toshihiro & Picard, Pierre M & Thisse, Jacques-François
  • 2008 ¿Los consumidores colombianos de combustibles reciben subsidios o, en neto, pagan impuestos?
    by Hernán Rincón
  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Erkki Koskela & Panu Poutvaara
  • 2008 Flexible Outsourcing, Profit Sharing and Equilibrium Unemployment
    by Erkki Koskela & Jan König
  • 2008 Outsourcing of Unionized Firms and the Impacts of Labour Market Policy Reforms
    by Erkki Koskela & Ronnie Schöb
  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Erkki Koskela & Panu Poutvaara
  • 2008 Efficiency Enhancing Taxation in Two-sided Markets
    by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup
  • 2008 The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    by George R. Zodrow
  • 2008 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun
  • 2008 The composition of public finances and long-term growth: a macroeconomic approach
    by Francisco de Castro Fernández & José Manuel González Mínguez
  • 2008 The regional fiscal flows in Spain in period 1991-2005: estimation methodology and results
    by Barberán Ortí , Ramón & Uriel Jiménez , Ezequiel
  • 2008 Subsidios en educación básica y media en Bogotá: progresividad y mercado
    by Luis Fernando Gamboa & José Alberto Guerra & Manuel Ramírez
  • 2008 Microsimulation Model for Distributional Analysis of Consumption Taxes
    by Stanislav Klazar & Martin Zelený
  • 2008 The Impact of Value Added Tax on Household Expenditure in Colombia
    by Christian Jaramillo & Jorge Tovar
  • 2008 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels
    by Sarah Borgloh & Frank Kupferschmidt & Berthold U. Wigger
  • 2008 Income Redisitribution and Income Stabilization through Fiscal Policy
    by Javier Capó Parrilla
  • 2008 Differing Price Adjustments to Rises and Falls in VAT Rates: An Empirical Analysis Based on the 1995 and 2000 French Reforms
    by Clément Carbonnier
  • 2008 El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia
    by Christian Jaramillo & Jorge Tovar
  • 2008 Distorsión En La Tributación De Las Empresas En Colombia: Un Análisis A Partir De Las Tarifas Efectivas Marginales
    by JAVIER ÁVILA & IVONNE LEÓN
  • 2008 Demanda por servicios públicos domiciliarios y pérdida irrecuperable de los subsidios: el caso colombiano
    by Medina Carlos & Leonardo Morales
  • 2008 The implications of the accession to the European Union upon taxation in Romania
    by Marcel DRACEA
  • 2008 The Laspeyres-Paradox: tax overshifting in nineteenth century Prussia
    by Mark Spoerer
  • 2007 Per Unit Versus As Valorem Taxes Under Dynamic Monopoly
    by Luca Bossi
  • 2007 Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte
    by Michael Broer
  • 2007 Developing Supra-European Emissions Trading Schemes: An Efficiency and International Trade Analysis
    by Alexeeva-Talebi, Victoria & Anger, Niels
  • 2007 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des sozioökonomischen Panels
    by Borgloh, Sarah & Kupferschmidt, Frank & Wigger, Berthold U.
  • 2007 Empirische Wohlfahrtsmessung von Steuerreformen
    by Brenneisen, Frank & Peichl, Andreas
  • 2007 Public finance, aid and post-conflict recovery
    by James K. Boyce
  • 2007 Promoting Group Justice: Fiscal Policies in Post-Conflict Countries
    by Frances Stewart & Alex Cobham & Graham Brown
  • 2007 Cap and Dividend: How to Curb Global Warming while Protecting the Incomes of American Families
    by Matthew Riddle & James Boyce
  • 2007 Public Finance, Aid and Post-Conflict Recovery
    by James Boyce
  • 2007 Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
    by Gaëtan Nicodème
  • 2007 Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination
    by Jörg Plewka
  • 2007 Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation
    by Hatice Jenkins & Glenn Jenkins
  • 2007 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef
  • 2007 The Laspeyres-Paradox: Tax Overshifting in Nineteenth Century Prussia
    by Spoerer, Mark
  • 2007 The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
    by Filoso, Valerio
  • 2007 Marco Fanno’s Tax Incidence Theory: A Formal Exposition
    by Arrigo Opocher
  • 2007 Water price and water reallocation in Andalusia. A computable general equilibrium approach
    by Esther Velázquez & M. Alejandro Cardenete & Geoffrey J.D. Hewings
  • 2007 Worker Sorting, Taxes and Health Insurance Coverage
    by Kevin Lang & Hong Kang
  • 2007 Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States
    by Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy
  • 2007 Distribution Matters � Taxes vs. Emissions Trading in Post Kyoto Climate Regimes
    by Sonja Peterson & Gernot Klepper
  • 2007 How Tax Progression Affects Effort and Employment
    by Koskela, Erkki & Schöb, Ronnie
  • 2007 How Tax Progression Affects Effort and Employment
    by Erkki Koskela & Ronnie Schöb
  • 2007 Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
    by Marko Koethenbuerger & Panu Poutvaara
  • 2007 Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
    by Koethenbuerger, Marko & Poutvaara, Panu
  • 2007 La incidencia económica de las cotizaciones sociales en España
    by Ángel Melguizo Esteso
  • 2007 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank
  • 2007 Taxation in Two-Sided Markets
    by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm
  • 2007 The Redistributive Impact of Alternative Income Maintenance Schemes: A Microsimulation Study using Swiss Data
    by Abul Naga Ramses & Kolodziejczyk Christophe & Muller Tobias
  • 2007 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: eine Längsschnittbetrachtung auf der Basis des Sozio-oekonomischen Panels
    by Sarah Borgloh & Frank Kupferschmidt & Berthold U. Wigger
  • 2007 Mondialisation et politique fiscale au Brésil
    by Siroën, Jean-Marc & Brami Celentano, Alexandrine
  • 2007 Commodity tax competition and industry location under the destination - and the origin - principle
    by Kristian, BEHRENS & Johnathan H. HAMILTON & Gianmarco I.P., OTTAVIANO
  • 2007 Optimal Taxation of Capital Income in Models with Endogenous Fertility
    by Alberto Petrucci
  • 2007 Commodity tax competition and industry location under the destination- and the origin-principle
    by BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François
  • 2007 Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar
    by Carlos Medina & Leonardo Fabio Morales
  • 2007 Incidencia del gasto en educación sobre los hogares en Bogotá en 2003
    by Luis Fernando Gamboa & José Alberto Guerra & Manuel Ramírez Gómez
  • 2007 El impacto del impuesto al valor agregado sobre el gasto en Colombia
    by Christian Jaramillo & Jorge Tovar
  • 2007 Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia
    by Christian R. Jaramillo H. & Jorge Tovar
  • 2007 Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia
    by Christian R. Jaramillo H. & Jorge Tovar
  • 2007 Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy
    by Marko Köthenbürger & Panu Poutvaara
  • 2007 Efficient CO2 Emissions Control with National Emissions Taxes and International Emissions Trading
    by Thomas Eichner & Rüdiger Pethig
  • 2007 The Selection of Investment Subsidy Beneficiaries. An Estimate of the Differences between National and Regional Policymakers Priorities
    by Leonardo Becchetti & David Andrés Londoño Bedoya
  • 2007 The inter territorial redistributive effects of the autonomic budgets: methodology of measurement and empirical evidences
    by Barberán Ortí , Ramón & Espuelas Jiménez, Laura
  • 2007 Incidence of the VAT Rates Harmonisation in the Czech Republic
    by Stanislav Klazar & Barbora Slintáková & Slavomíra Svátková & Martin Zelený
  • 2007 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
    by James Alm & Pablo Saavedra & Edward Sennoga
  • 2007 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?
    by Leonardo Morales & Carlos Medina
  • 2007 Reflexiones sobre la teoría y la práctica del IVA en Colombia
    by Christian R. Jaramillo & Jorge Tovar
  • 2007 Contribution sur la valeur ajoutée : emplois à tout prix ?
    by Xavier Timbeau & Christophe Blot & Éric Heyer & Mathieu Plane
  • 2006 Assessing the effects of local taxation using microgeographic data
    by Gilles Duranton & Laurent Gobillon & Henry G Overman
  • 2006 Health premiums or health contributions? An evaluation of health care reform options in Germany
    by Hans Fehr & Heinrich Jess
  • 2006 Reforming Long-Term Care in Germany: A Simulation Study
    by Hans Fehr & Gitte Halder
  • 2006 Emission trading beyond Europe: linking schemes in a post-Kyoto world
    by Anger, Niels
  • 2006 Economic Effects of VAT Reform in Germany
    by Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit
  • 2006 Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation
    by Böhringer, Christoph & Koschel, Henrike & Moslener, Ulf
  • 2006 Tax progression under collective wage bargaining and individual effort determination
    by Koskela, Erkki & Schöb, Ronnie
  • 2006 Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
    by Manfred Gärtner
  • 2006 Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
    by Richard M. Bird
  • 2006 Real appreciation as an automatic channel for redistribution of increased government non-tax revenue
    by Erling Holmøy
  • 2006 Is the Value Added Tax Naturally Progressive?
    by Glenn P. Jenkins & Hatice Jenkins & Chun-Yan Kuo
  • 2006 Rwanda: Electricity Tariff Reform
    by Angel-Urdinola, Diego & Cosgrove-Davies, Malcolm & Wodon, Quentin
  • 2006 Taxation without Commitment
    by Reis, Catarina
  • 2006 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    by Hans Jarle Kind & Guttorm Schjelderup & Frank Staehler
  • 2006 The Equal Sacrifice Principle Revisited
    by Peter J. Lambert & Helen T. Naughton
  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland
  • 2006 The Rates and Revenue of Bank Transaction Taxes
    by Jorge Baca-Campodónico & Luiz de Mello & Andrei Kirilenko
  • 2006 Americans' Dependency on Social Security
    by Laurence J. Kotlikoff & Ben Marx & Pietro Rizza
  • 2006 Dividend Taxes and Firm Valuation: New Evidence
    by Alan J. Auerbach & Kevin A. Hassett
  • 2006 Una precisazione sulla scomposizione dell?indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell?indice di Plotnick
    by Achille VERNIZZI
  • 2006 The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence
    by Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah
  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland
  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Dang, Thai-Thanh & Immervoll, Herwig & Mantovani, Daniela & Orsini, Kristian & Sutherland, Holly
  • 2006 The Impact of Brazil’s Tax-Benefit System on Inequality and Poverty
    by Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O’Donoghue & Rozane Bezerra de Siqueira
  • 2006 The Impact of Brazil's Tax-Benefit System on Inequality and Poverty
    by Immervoll, Herwig & Levy, Horacio & Nogueira, José Ricardo & O'Donoghue, Cathal & Siqueira, Rozane Bezerra de
  • 2006 The Equal Sacrifice Principle Revisited
    by Peter J. Lambert & Helen T. Naughton
  • 2006 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde
  • 2006 Taxing Tourism in Spain: Results and Recommendations
    by Xavier Labandeira & Alberto Gago & Fidel Picos & Miguel Rodríguez
  • 2006 Seguro Popular: Incidence Analysis
    by John Scott
  • 2006 The incidence of an earned income tax credit: evaluating the impact on wages in the UK
    by Ghazala Yasmeen Azmat
  • 2006 Assessing the effects of local taxation using microgeographic data
    by Gilles Duranton & Laurent Gobillon & Henry G. Overman
  • 2006 Assessing the Effects of Local Taxation Using Microgeographic Data
    by Duranton, Gilles & Gobillon, Laurent & Overman, Henry G.
  • 2006 The Determinants of Colombian Firm´s Debt-Asset Ratio (1997-2003)
    by Enrique PINZON GARCIA & Oscar M. VALENCIA ARANA
  • 2006 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?
    by Carlos Medina & Leonardo Morales
  • 2006 Assessing the Effects of Local Taxation Using Microgeographic Data
    by Gilles Duranton & Laurent Gobillon & Henry Overman
  • 2006 The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK
    by Ghazala Azmat
  • 2006 Fiscal balances of regions
    by Uriel, Ezequiel
  • 2006 Macroeconomic effects resulting from the incentives of the Economic and Tax Regime in the Canary Islands between 1994 and 2013
    by Sosvilla Rivero, Simón & Martínez Budría , Eduardo & Navarro Ibáñez , Manuel
  • 2006 Indirect Taxation and Progressivity: Revenue and Welfare Changes
    by John Creedy & Catherine Sleeman
  • 2006 Precio Del Agua Y Relocalización Sectorial Del Recurso En La Economía Andaluza. Una Aproximación Desde Un Modelo De Equilibrio General Aplicado/Water Price And Water Sectoras Reallocation In Andalusia. A Computable General Equilibrium Approach
    by VELÁZQUEZ, E. & CARDENETE , M. ALEJANDRO & HEWINGS, G.J.D.
  • 2006 Les enjeux actuels de la fiscalité directe
    by Marcel Gérard
  • 2005 Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
    by James Alm & Edward Sennoga & Mark Skidmore
  • 2005 Market Substitution and the Pareto Dominance of Ad Valorem Taxation
    by Liqun Liu & Thomas R. Saving
  • 2005 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Alan J. Auerbach & Young Jun Chun & Ilho Yoo
  • 2005 Estimating the Impact of Experience Rating on the Inflow into Disability Insurance in the Netherlands
    by Pierre Koning
  • 2005 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt
  • 2005 Have public finance principles been shut out in financing new sports facilities in the United States?
    by Robert Baade & Victor Matheson
  • 2005 The Incidence of Pollution Control Policies
    by Parry, Ian & Walls, Margaret & Sigman, Hilary & Williams III, Roberton
  • 2005 Competitive advantage: a study of the federal tax exemption for credit unions
    by Tatom, John
  • 2005 Notes on Ricardo’s theory of value and taxation
    by Tsoulfidis, Lefteris
  • 2005 Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Crossing Generalised Lorenz Curves
    by Bellù, Lorenzo Giovanni & Liberati, Paolo
  • 2005 Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Lorenz Curves
    by Bellù, Lorenzo Giovanni & Liberati, Paolo
  • 2005 Charting Income Inequality: The Lorenz Curve
    by Bellù, Lorenzo G. & Liberati, Paolo
  • 2005 Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition
    by Susanu, Monica & Ioan, Viorica
  • 2005 Who Bears the Corporate Tax? A review of What We Know
    by Alan J. Auerbach
  • 2005 The Incidence of Pollution Control Policies
    by Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III
  • 2005 The Incidence of a Tax on Pure Rent in a Small Open Economy
    by Petrucci, Alberto
  • 2005 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde
  • 2005 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Herwig Immervoll & Horacio Levy & Christine Lietz & Daniela Manotvani & Cathal O’Donoghue & Holly Sutherland & Gerlinde Verbist
  • 2005 Have Public Finance Principles Been Shut Out in Financing New Sports Stadiums for the NFL in the United States?
    by Victor Matheson & Robert Baade
  • 2005 The Impact of Brazil´s Tax-Benefit System on Inequality and Poverty
    by Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O´Donoghue & Rozane Bezerra de Siqueira
  • 2005 The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan
    by Shun-ichiro Bessho & Masayoshi Hayashi
  • 2005 Import duty incidence
    by Paul Veenendaal
  • 2005 Do Consumers Buy Less of a Taxed Good?
    by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup
  • 2005 Precio del agua y relocalización del recurso en la economía andaluza. Una aproximación desde un modelo de equilibrio general aplicado
    by M. Alejandro Cardenete & G.J.D. Hewings & E. Velázquez
  • 2005 Who Benefits from the Earned Income Tax Credit? Incidence Among Recipients, Coworkers and Firms
    by Andrew Leigh
  • 2005 Contribuição Ao Inss: Equilíbrio Financeiro E Imposto Sobre O Trabalho
    by Reynaldo Fernandes & Renata Del Tedesco Narita
  • 2005 La vivienda y la reforma fiscal de 1998: un ejercicio de simulación
    by Miguel-Angel López García
  • 2005 Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax
    by José Manuel González-Páramo
  • 2005 Corporate Income Tax Reform: The Neglected Issue of Tax Income
    by Ablett, John & Hart, Neil
  • 2005 Why Are Low-Income Households Paying Increasingly High Rents? The Effect of Housing Benefit in France (1973-2002)
    by Gabrielle Fack
  • 2005 Ineficiencia en la distribución de energía eléctrica: una aplicación de las funciones de distancia estocástica
    by Ligia Melo & Néstor Espinosa
  • 2004 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Ilho Yoo & Alan J. Auerbach & Young Jun Chun
  • 2004 The German Retirement Benefit Formula: Drawbacks and Alternatives
    by Friedrich Breyer & Mathias Kifmann
  • 2004 Assessing Emission Allocation in Europe: An Interactive Simulation Approach
    by Löschel, Andreas & Lange, Andreas & Hoffmann, Tim & Böhringer, Christoph & Moslener, Ulf
  • 2004 Do labour taxes (and their composition) affect wages in the short and in the long run?
    by Alfonso Arpaia & Giuseppe Carone
  • 2004 A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia
    by Denis Nekipelov
  • 2004 Tax Incidence In A Model With Efficiency Wages And Unemployment
    by Vassilis T Rapanos
  • 2004 Taxing Consumption in Jamaica: The GCT and the SCT
    by Kelly D. Edmiston & Richard M. Bird
  • 2004 Examination of the macroeconomic implicit tax rate on labour derived by the European Commission
    by Paolo Acciari & Peter Heijmans
  • 2004 Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком
    by Subbotin, Viktor
  • 2004 A Preliminary Analysis of the Presidential Approval Rating
    by Cebula, Richard
  • 2004 Are public and private social expenditures complementary?
    by Caminada, Koen & Goudswaard, Kees
  • 2004 Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors
    by Herwig Immervoll
  • 2004 Household incomes in New Zealand: The impact of the market, taxes and government spending, 1987/88–1997/98
    by Ron Crawford & Grant Johnston
  • 2004 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Alan J. Auerbach & Young Jun Chun & Ilho Yoo
  • 2004 Propositions fiscales pour l'emploi
    by Jean-Pierre Galavielle
  • 2004 Tax Distortion, Countervailing Subsidies and Income Redistribution
    by Salvatore Barbaro
  • 2004 The Redistributive Impact of Alternative Income Maintenance Schemes: A Microsimulation Study using Swiss Data
    by Abul Naga Ramses & Kolodziejczyk Christophe & Muller Tobias
  • 2004 On the Incidence of a Tax on Pure Rent with Infinite Horizons
    by Alberto Petrucci
  • 2004 Asset Accumulation, Fertility Choice and Nondegenerate Dynamics in a Small Open Economy
    by Alberto Petrucci
  • 2004 Destination- versus Origin-based Commodity Taxation and the Location of Industry
    by Behrens, Kristian & Hamilton, Jonathan & Ottaviano, Gianmarco Ireo Paolo & Thisse, Jacques-François
  • 2004 Estimating the impact of experience rating on the inflow into disability insurance in the Netherlands
    by Pierre Koning
  • 2004 Investment and Export Subsidies in Italy: Who Gets Them and What Is Their Impact on Investment and Efficiency
    by Michele Bagella & Leonardo Becchetti & David Andrés Londono Bedoya
  • 2004 The Welfare Effects of the Reagan Deficits: A Portfolio Choice Approach
    by Michael Ben-Gad
  • 2004 La incidencia del gasto sanitario público en España: un meta-análisis/The Indicende of Public Health Expenditure in Spain: a Meta-analysis
    by NAVARRO ESPIGARES, J.L. & .HERNÁNDEZ TORRES, E.
  • 2003 Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable
    by Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E.
  • 2003 The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States
    by Herwig Immervoll
  • 2003 Tax Liability Side Equivalence in Gift-Exchange Labor Markets
    by Jean-Robert Tyran & Arno Riedl
  • 2003 An evaluation of the life-cycle effects of minimum pensions on retirement behavior
    by Sergi Jiménez-Martín & Alfonso R. Sánchez
  • 2003 Electricity Capacity Requirements: Who Pays?
    by Brennan, Timothy
  • 2003 Are Emissions Permits Regressive?
    by Parry, Ian
  • 2003 Comparing Alternative Policies to Reduce Traffic Accidents
    by Parry, Ian
  • 2003 Socioeconomic And Demographic Determinants Of Household Gambling In Australia
    by Andrew C. Worthington & Kerry Brown & Mary Crawford & David Pickernell
  • 2003 Generational Accounting in Korea
    by Alan J. Auerbach & Young Jun Chun
  • 2003 Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes
    by A.L. Bovenberg & Lawrence H. Goulder & Derek J. Gurney
  • 2003 Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules
    by Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin
  • 2003 Subsidizing energy saving capital accumulation: a real option approach
    by Bruno CRUZ & Aude POMMERET
  • 2003 The Combined Effect of Taxation and Subsidization on Human Capital Investment
    by Salvatore Barbaro
  • 2003 Taxing Land Rent in an Open Economy
    by Alberto Petrucci
  • 2003 The incidence of UK housing benefit: evidence from the 1990s reforms
    by Stephen Gibbons & Alan Manning
  • 2003 The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition
    by Philipp J. H. Schröder
  • 2003 The German Retirement Benefit Formula: Drawbacks and Alternatives
    by Friedrich Breyer & Mathias Kifmann
  • 2003 Tax Liability Side Equivalence in Gift-Exchange Labor Markets
    by Arno Riedl & Jean-Robert Tyran
  • 2003 Access charge and imperfect competition
    by François BOLDRON & Cyril HARITON
  • 2003 Equity and EffciencyCosts of Raising Tax Revenue inColombia
    by Thomas F. Rutherford & Miles K. Light & Felipe Barrera Osorio
  • 2003 The Incidence of UK Housing Benefit: Evidence from the 1990s Reforms
    by Steve Gibbons & Alan Manning
  • 2003 Efectos distributivos del impuesto al valor agregado sobre el consumo de los hogares en Colombia. Una estimación no paramétrica
    by Manuel Ramirez & Danielken Molina
  • 2003 El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales
    by Sergio Marí Vidal
  • 2002 Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
    by Schröer, André
  • 2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
    by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt
  • 2002 A conflict of interests in electricity taxation? A micro econometric analysis of household behaviour
    by Bente Halvorsen & Runa Nesbakken
  • 2002 Poverty-dominant program reforms: the role of targeting and allocation rules
    by Paul Makdissi & Quentin Wodon & Jean-Yves Duclos
  • 2002 Regional energy consumption and income differences in Denmark
    by Klinge Jacobsen, Henrik
  • 2002 A dynamic general equilibrium model for tax policy analysis in Colombia
    by Hernandez, Gustavo Adolfo & Light, Miles & Rutherford, Thomas
  • 2002 Sector and size effects on effective corporate taxation
    by Nicodeme, Gaetan
  • 2002 Who Benefits from Increased Access to Public Services at the Local Level? A Marginal Benefit Incidence Analysis for Education and Basic Infrastructure
    by Ajwad, Mohamed Ishan & Wodon, Quentin
  • 2002 Capital Tax Incidence: First Impressions from the Time Series
    by Casey B. Mulligan
  • 2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
    by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt
  • 2002 Do Mergers Lead to Monopoly in the Long Run? Results from the Dominant Firm Model
    by Gautam Gowrisankaran & Thomas J. Holmes
  • 2002 Tax Incidence
    by Don Fullerton & Gilbert E. Metcalf
  • 2002 Fiscal Harmonization and Portfolio Choice
    by Philippe Monfort & Aude Pommeret
  • 2002 Improving the Ecological Tax Reform in Germany - Model Based Analysis of the Ecological and Economic Impacts of Alternative Proposals
    by Prof. Dr. Bernd Meyer & Dr. Christian Lutz
  • 2002 The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
    by Salvatore Barbaro
  • 2002 Tax Progression and Human Capital in a Matching Framework
    by Mathias HUJGERBUELHER
  • 2002 The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design
    by Saint-Paul, Gilles
  • 2002 Giving Up the Swiss Franc: Some Consideration on Seigniorage Flows Under EMU
    by Fischer, Andreas M & Jordan, Thomas J. & Lack, Caeser P
  • 2002 Commodity taxation with non linear pricing oligopoly
    by BOLDRON, François
  • 2002 Impacto macroeconómico y distributivo del impuesto de seguridad democrática
    by Ömer Özak & Oscar Mauricio Valencia
  • 2002 A General Equilibrium Model for Tax Policy Analysis in Colombia: The MEGATAX Model
    by Thomas F. Rutherford & Miles K. LIGHT
  • 2002 Implementing a Double Dividend: Recycling Ecotaxes Towards Lower Labour Taxes
    by Antonio Manresa & Ferran Sancho
  • 2002 Giving Up the Swiss Franc:Some Considerations on Seigniorage Flows under EMU
    by Andreas M. Fischer & Thomas J. Jordan & Caesar P. Lack
  • 2002 Are the Poor Protected from Budget Cuts? Evidence for Argentina
    by Martin Ravallion
  • 2002/2003 The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
    by Salvatore Barbaro
  • 2001 Taxation When Consumers Value Freedom
    by Glazer, A. & Cowen, T.
  • 2001 Tributação sobre alimentação e seus impactos na distribuição de renda e pobreza nas grandes regiões urbanas brasileiras
    by Luís Carlos Garcia Magalhâes & Fernando Gaiger Silveira & Frederico Andrade Tomich & Salvador Werneck Vianna
  • 2001 Who's Minding the Kids? An Economic Comparison of Sole and Joint Custody
    by Linda Welling & Marci Bearance
  • 2001 Income taxation in a frictional labor market
    by Joel Shapiro
  • 2001 International trends in income inequality and social policy
    by Caminada, Koen & Goudswaard, Kees
  • 2001 Why States Toll: An Empirical Model of Finance Choice
    by David Levinson
  • 2001 Road Pricing in Practice
    by David Levinson
  • 2001 A Framework for Assessing Public Private Partnerships
    by David Levinson & Reinaldo Garcia & Kathy Carlson
  • 2001 Environmental Taxation and Regulation
    by A. Lans Bovenberg & Lawrence H. Goulder
  • 2001 The Revenue Responsiveness of Income and Consumption Taxes in the UK
    by Creedy, J. & Gemmell, N.
  • 2001 Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?
    by Creedy, J.
  • 2001 The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia
    by Creedy, J.
  • 2001 Taxation, Reranking and Equivalence Scales
    by Creedy, J. & van de Ven, J.
  • 2001 Close Equals and Calculation of the Vertical, Horizontal and Reranking Effects of Taxation
    by Creedy, J. & Lambert, P.J. & van de Ven, J.
  • 2001 Quadratic Utility, Labour Supply and The Welfare Effects of Tax Changes
    by Creedy, J.
  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo
  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo
  • 2001 Labour taxation and employment in trade union models: A partial survey
    by Koskela , Erkki
  • 2001 Gibt es eine Umverteilung von den Armen zu den Reichen durch die öffentliche Hochschulfinanzierung? Tragen Akademiker die Kosten ihres Studiums?
    by Salvatore Barbaro
  • 2001 Evaluation of payroll tax subsidies for low-wage workers
    by B. CRÉPON & R. DESPLATZ
  • 2001 Self-Enforcing Intergenerational Transfers and the Provision of Education
    by Anderberg, Dan & Balestrino, Alessandro
  • 2001 Optimal Labour Taxation and Search
    by Boone, Jan & Bovenberg, A Lans
  • 2001 Welfare consequences of a recent tax reform in Mexico
    by Carlos M. Urzúa
  • 2000 Taxation, Aid and democracy. An Agenda for Research in African Countries
    by Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J.
  • 2000 Tax Treaties and the Marginal Cost of Funds
    by Cappelen, A.W.
  • 2000 Social Preferences Revealed through Effective Marginal Tax Rates
    by Bourguignon, F. & Spadaro, A.
  • 2000 Cascading, Revenue Neutrality and the VAT: Some Theoretical Results
    by Hiranya Mukhopadhyay
  • 2000 Cascading, Revenue Neutrality and the VAT: Some Theoretical Results
    by Hiranya Mukhopadhyay
  • 2000 Tax liability side equivalence in experimental posted-offer markets
    by Borck, Rainald & Engelmann, Dirk & Müller, Wieland & Normann, Hans-Theo
  • 2000 The Dummies Guide' to Lottery Design
    by Walker, I. & Young, J.
  • 2000 The Efficiency of Indirect Taxes under Imperfect Competition
    by Simon P. Anderson & Andre de Palma & Brent Kreider
  • 2000 Tax Incidence in Differentiated Product Oligopoly
    by Simon P. Anderson & Andre de Palma & Brent Kreider
  • 2000 Exenciones tributarias: Costo fiscal y análisis de incidencia
    by Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio
  • 2000 Incidencia fiscal de los incentivos tributarios
    by Ortega, Juan Ricardo & Piraquive, Gabriel Armando & Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio
  • 2000 Average Effective Tax Rates on Capital, Labour and Consumption
    by David Carey & Harry Tchilinguirian
  • 2000 Revenue Choice on a Serial Network
    by David Levinson
  • 2000 The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
    by Todd Sinai & Joseph Gyourko
  • 2000 Merit Motives and Government Intervention: Public Finance in Reverse
    by Casey B. Mulligan & Tomas J. Philipson
  • 2000 Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity
    by Julia Lynn Coronado & Don Fullerton & Thomas Glass
  • 2000 The Progressivity of Social Security
    by Julia Lynn Coronado & Don Fullerton & Thomas Glass
  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo
  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo
  • 2000 Welfare Consequences of a Recent Tax Reform in Mexico
    by Urzúa, Carlos M.
  • 2000 Ad valorem and per unit taxation in an oligopoly model
    by GRAZZINI, Lisa
  • 2000 The Financing Arrangements for the Regional (Autonomous) Governments for the Period 1997-2001
    by Luis Gordo & Pablo Hernández de Cos
  • 2000 Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options
    by David Ingles
  • 2000 Rationalising the Interaction ofTax and Social Security: PartI: Specific Problem Areas
    by David Ingles
  • 2000 Capitalism and democracy in the 21st century: a Kaleckian interpretation of a Schumpeterian problem
    by Douglas Mair & Anthony J. Laramie
  • 2000 Theoretically robust but empirically invalid? An experimental investigation into tax equivalence
    by Rudolf Kerschbamer & Georg Kirchsteiger
  • 2000 Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant
    by James E. McClure & T. Norman Van Cott
  • 2000 Should taxes be reduced to offset a higher oil price (Pro and contra) : contra - taxes on motor fuel should not be reduced
    by Michael Hoel
  • 2000 Should taxes be reduced to offset a higher oil price (Pro and contra) : pro - heavily taxing fuel is antisocial
    by Christian Gerondeau
  • 2000 Generational Accounts for the United States: An Update
    by Jagadeesh Gokhale
  • 1999 The Gambling Industry: Raising the Stakes
    by Marshall, K.
  • 1999 The Gambling Industry: Raising the Stakes
    by Marshall, K.
  • 1999 Tax incidece in Differentiated product Oligopoly
    by Anderson, S.P. & de Palma, A. & Kreider, B.
  • 1999 The Efficiency of Indirect Taxes Under Imperfect Competition
    by Anderson, S.P. & de Palma, A. & Kreider, K.
  • 1999 Statistical Inference of Progressivity Dominance: an Application to Health Care Financing Distributions
    by Kalvus, J.
  • 1999 Labour Supply and the Incidence of Income Tax on Wages
    by Bingley, P. & Lanot, G.
  • 1999 Labour Supply and the Incidence of Income Tax on Wages
    by Bingley, P. & Lanot, G.
  • 1999 Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy
    by Benge, M.
  • 1999 VIVAT, a Definitive VAT System for Europe?
    by Fehr, Hans & Polo, Clemente
  • 1999 Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications
    by Kul B. Bhatia
  • 1999 Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry
    by Sophia Delipalla & Owen O'Donnell
  • 1999 Social policy and income distribution: An empirical analysis for the Netherlands
    by Caminada, Koen & Goudswaard, Kees
  • 1999 Tolling at a Frontier: A Game Theoretic Analysis
    by David Levinson
  • 1999 The Impact of State Taxes on Self-Insurance
    by Bin Ke & Kathy Petroni & Douglas A. Shackelford
  • 1999 Efficiency Effects on the U.S. Economy from Wireless Taxation
    by Jerry Hausman
  • 1999 A New Measure of Horizontal Equity
    by Alan J. Auerbach & Kevin A. Hassett
  • 1999 The Wedge
    by Laszlo Goerke
  • 1999 The Wedge
    by Goerke, Laszlo
  • 1999 Reforming the Australian Tax Transfer System
    by Patricia Apps
  • 1998 The Distributional Effects of Monpoly in New Zealand
    by Creedy, J. & Dixon, R.
  • 1998 The Equity Implications of Changing the Tax Basis for Pension Funds
    by Atkinson, M.E. & Creedy, J. & Know, D.M.
  • 1998 The Built-In Flexibility of Taxation: Some Basic Analytics
    by Creedy, J. & Gemmell, N.
  • 1998 The Welfare Effects of Indirect Taxes in Australia: Some Alternative Reforms
    by Creedy, J.
  • 1998 The Incidence of an Extended ACE Corporation Tax
    by Fehr, H. & Wiegard, W.
  • 1998 Low-Wage Employment Subsidies in a Labor-Turnover Model of the 'Natural Rate'
    by Hoon, H.T. & Phelps, E.S.
  • 1998 "Tax Rage"
    by Glazer, A.
  • 1998 Tax Reform and Tax Yield in Malawi
    by Chipeta, C.
  • 1998 The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry
    by Sophia Delipalla & Owen O'Donnell
  • 1998 Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic
    by Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz
  • 1998 Sales Taxes and Prices: An Empirical Analysis
    by Timothy J. Besley & Harvey S. Rosen
  • 1998 A Distributional Analysis of an Environmental Tax Shift
    by Gilbert E. Metcalf
  • 1998 Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
    by Austan Goolsbee
  • 1998 An International Comparison of Generational Accounts
    by Laurence J. Kotlikoff & Willi Leibfritz
  • 1998 Labour Supply and the Incidence of Income Tax on Wages
    by Paul Bingley & Gauthier Lanot
  • 1998 Rent Taxation when Cost Tranfers are Possible, but Costly
    by Halvorsen, H.E. & Lund, D.
  • 1998 Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996
    by Piketty, Thomas
  • 1998 Property Tax Inequities on Ranch and Farm Properties
    by Ronald W. Spahr & Mark A. Sunderman
  • 1998 Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties
    by Terry Barker & Jonathan Köhler
  • 1998 The balance between specific and ad valorem taxation
    by Michael Keen
  • 1998 Progressivity of health care financing : estimation and statistical inference
    by Jan Klavus
  • 1997 Specific Inputs, Value-Added, and Production Linkages in Tax-Incidence Theory
    by Bhatia, K.
  • 1997 Measuring Welfare Changes and the Excess Burden of Taxation
    by Creedy, J.
  • 1997 Evaluating Income Tax Changes and the Choice of Income Measures
    by Creedy, J.
  • 1997 Payroll Taxation, Unemployment and Skill Formation
    by Bergström, Pål
  • 1997 Payroll Taxation, Unemployment and Skill Formation
    by Bergstrom, P.
  • 1997 Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax
    by Josefsson, A.
  • 1997 Funding the Modern State: The Introduction of Value Added Tax in France
    by Lynch, F.M.B.
  • 1997 Firm Valuation with Deferred Taxes: A Theoretical Framework
    by Amir, E. & Kirschenheiter, M. & Willard, K.
  • 1997 Income Distribution, Redistribution and Incentives
    by Apps, P.
  • 1997 Low Income Traps for Working Families
    by Ingles, D
  • 1997 Is altruism important for understanding the long-run effects of social security?
    by Luisa Fuster
  • 1997 Distributional effects of a flat tax: An empirical analysis for the Netherlands
    by Caminada, Koen & Goudswaard, Kees
  • 1997 Cascading, revenue neutrality and the VAT: Some theoretical results
    by Mukhopadhyaya, Hiranya
  • 1997 Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices
    by Don Fullerton & Diane Lim Rogers
  • 1997 Distributional Effects of Adopting a National Retail Sales Tax
    by Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba
  • 1997 Fiscal Norming of Wages to Promote Employment with Monopoly Unions
    by de Crombrugghe, Alain L & de Walque, Gregory
  • 1997 Environmental Taxation and the Double Dividend: A Drawback for a Revenue-Neutral Tax Reform
    by Thorsten Bayindir-Upmann & Matthias Raith
  • 1996 Optimal Environmental Taxation
    by Jaeger, W.K.
  • 1996 Growth Effects of Subsidies in a Search Theoretic R&D Model : A Quantitative Evaluation
    by Bental, B & Peled, D
  • 1996 On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    by Rosanne Altshuler & Amy Ellen Schwartz
  • 1996 Effects of the Federal Individual Income Tax on Marriage and Divorce Decisions
    by Clarke, G.R.G. & Strauss, R.P.
  • 1996 Australian Evidence on Tax Smoothing and the Optimal Budget Surplus
    by Olekalns, N.
  • 1996 Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
    by Ray, R.
  • 1996 The Impact of Personal Income Taxation on the Labor Supply of Part-Time and Full-Time Workers
    by Baffoe-Bonnie, J
  • 1996 Australian Taxation in the Context of our broader Economic and Trading Priorities
    by Warren, N. P.E.
  • 1996 Income Taxation and Household Saving in Taiwan
    by Riew, J.
  • 1996 Markets and Optimal Evadable Taxation
    by McLaren, J.
  • 1996 Slope versus elasticity and the burden of taxation
    by Graves, Philip E. & Sexton, Robert L. & Lee, Dwight R.
  • 1996 From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
    by James R. Hines, Jr. & John C. Hlinko & Theodore J.F. Lubke
  • 1996 Occupational Choice and Profit Taxation Under Informational Asymmetries
    by Kwang Soo Cheong
  • 1996 Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes
    by Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G.
  • 1995 Measuring Marginal Income Tax Rates for Indididuals in Canada: Averages and Distributions Over Time
    by Davis, J.B. & Zhang, J.
  • 1995 Partner Leasing in Sweden
    by Angelin, K. & Jennergren, L.P.
  • 1995 The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance
    by Daley, M.
  • 1995 The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy
    by Mignolet, M.
  • 1995 Taxation of Families: Individual Taxation versus Income Splitting
    by Apps, P.
  • 1995 The Incidence of a Firm-Varying Payroll Tax: The Case of Unemployment Insurance
    by Patricia M. Anderson & Bruce D. Meyer
  • 1995 Generational Accounting in General Equilibrium
    by Hans Fehr & Laurence J. Kotlikoff
  • 1995 The Incidence of Payroll Taxation: Evidence from Chile
    by Jonathan Gruber
  • 1995 Tax Incidence and Optimal Forest Taxation under Stochastic Demand
    by Erkki Koskela & Markku Ollikainen
  • 1995 Tax Progression and Structure of Labour Taxation in an Open Economy General Equilibrium Model with Monopoly Unions
    by Pasi Holm & Erkki Koskela
  • 1995 Unions, Labour supply and Structure of Taxation: Equal Tax Bases
    by Jaakko Kiander & Pasi Holm & Erkki Koskela
  • 1995 The Equity Impact of the Value-Added Tax in Bangladesh
    by Shahabuddin M. Hossain
  • 1994 Distributional Effects on a Lifetime Basis
    by Don Fullerton & Diane Lim Rogers
  • 1994 Budget Incidence of Immigration into Switzerland: A Cross-Section Analysis of the Public Transfer System
    by Straubhaar, Thomas & Weber, René
  • 1993 Microsimulation as an Instrument to Evaluate Economic and Social Programmes
    by Merz, Joachim
  • 1993 Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
    by Erik Caspersen & Gilbert Metcalf
  • 1993 The Equity of Social Services Provided to Children and Senior Citizens
    by Laurence J. Kotlikoff & Jagadeesh Gokhale
  • 1993 Demographic Characteristics and the Public Bundle
    by David M. Cutler & Douglas W. Elmendorf & Richard J. Zeckhauser
  • 1993 The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s
    by Gilbert E. Metcalf
  • 1993 Microsimulation as an Instrument to Evaluate Economic and Social Programmes
    by Joachim Merz
  • 1993 Incidence effects of proposed reforms for the payroll tax in Finnish manufacturing
    by Pasi Holm & Seppo Honkapohja & Erkki Koskela
  • 1992 The Burden of Federal Tax Increases Under the Conservatives
    by Grady, Patrick
  • 1991 The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie
    by Grady, Patrick
  • 1991 European Fiscal Harmonization and the French Economy
    by W. R. M. Perraudin & T. Pujol
  • 1990 Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages
    by CHUN-YAN KUO
  • 1990 An Experimental Comparison of Dispute Rates in Alternative Arbitration Systems
    by Orley Ashenfelter & Janet Currie & Henry S. Farber & Matthew Spiegel
  • 1990 The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984
    by Grady, Patrick
  • 1990 An Analysis of the Distributional Impact of the Goods and Services Tax
    by Grady, Patrick
  • 1976 A Note on Equal Proportional Sacrifice
    by Cebula, Richard
  • 1973 Local Government Policies and Migration: An Analysis for SMSAs in the United States, 1965-1970
    by Cebula, Richard
  • Consumption Taxes and International Competitiveness in a Keynesian World
    by Reto Schleiniger
  • Ecological Tax Reform with Exemptions for the Export Sector in a two Sector two Factor Model
    by Reto Schleiniger
  • Environmental Tax Reform: Efficiency and Political Feasibility
    by Stefan Felder & Reto Schleiniger
  • The Spatial Incidence of a Carbon Tax in Ireland
    by Eimear Leahy & Sean Lyons & Edgar L.W. Morgenroth & Richard S.J. Tol
  • Testing the Mill hypothesis of fiscal illusion
    by Rupert Sausgruber & Jean-Robert Tyran
  • Une fiscalité compétitive dans un monde concurrentiel
    by Bénassy-Quéré, Agnès & Carré, Martine & Crozet, Matthieu
  • Efficiency Wages and the Long-Run Incidence of Progressive Taxation
    by Bo Sandemann Rasmussen