Denvil Duncan
Personal Details
First Name: | Denvil |
Middle Name: | Robert |
Last Name: | Duncan |
Suffix: | |
RePEc Short-ID: | pdu215 |
| |
Terminal Degree: | 2010 Department of Economics; Andrew Young School of Policy Studies; Georgia State University (from RePEc Genealogy) |
Affiliation
School of Public and Environmental Affairs
Indiana University
Bloomington, Indiana (United States)http://www.spea.indiana.edu/
RePEc:edi:spiiuus (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014.
"Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure,"
ZEW Discussion Papers
14-014, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012.
"Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?,"
IZA Discussion Papers
6275, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
IZA Discussion Papers
6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Duncan, Denvil & Peter, Klara Sabirianova, 2012. "Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?," IZA Discussion Papers 6910, Institute of Labor Economics (IZA).
- Duncan, Denvil & Peter, Klara Sabirianova, 2009.
"Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform,"
IZA Discussion Papers
4257, Institute of Labor Economics (IZA).
- Denvil Duncan & Klara Sabirianova Peter, 2009. "Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0906, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007.
"Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute of Labor Economics (IZA).
Articles
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015.
"Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure,"
Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers 14-014, ZEW - Leibniz Centre for European Economic Research.
- Duncan, Denvil, 2014. "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, vol. 36(2), pages 226-240.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
- Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
- Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.
- Doerrenberg, Philipp & Duncan, Denvil, 2014.
"Experimental evidence on the relationship between tax evasion opportunities and labor supply,"
European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Denvil Duncan & Klara Sabirianova Peter, 2010. "Does labour supply respond to a flat tax?," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 18(2), pages 365-404, April.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010.
"Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute of Labor Economics (IZA).
- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012.
"Nice guys finish last: are people with higher tax morale taxed more heavily?,"
Cologne Graduate School Working Paper Series
03-02, Cologne Graduate School in Management, Economics and Social Sciences.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?," IZA Discussion Papers 6275, Institute of Labor Economics (IZA).
Mentioned in:
- We need more tax inspectors
by Economic Logician in Economic Logic on 2012-04-13 19:53:00 - Why We Want a Complicated Tax System: So That People Can Avoid Taxes
by Tim Worstall in Tim Worstall (Forbes) on 2012-04-14 19:26:18
Working papers
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014.
"Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure,"
ZEW Discussion Papers
14-014, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
Cited by:
- Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
- Gill, David & Prowse, Victoria, 2019.
"Measuring costly effort using the slider task,"
Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 1-9.
- Gill, David & Prowse, Victoria L., 2018. "Measuring Costly Effort Using the Slider Task," IZA Discussion Papers 11411, Institute of Labor Economics (IZA).
- Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
- Ekaterina N. Nevzorova & Anna P. Kireenko & Roman A. Sklyarov, 2017. "Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(2), pages 115-130.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Doerrenberg, Philipp & Duncan, Denvil, 2014.
"Tax Incidence in the Presence of Tax Evasion,"
IZA Discussion Papers
8137, Institute of Labor Economics (IZA).
Cited by:
- An Zhiyong, 2019. "Two General Lessons from the 2019 Personal Income Tax Reform of China," The Economists' Voice, De Gruyter, vol. 16(1), pages 1-5, December.
- Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016.
"Experimental Evidence on Tax Salience and Tax Incidence,"
EconStor Preprints
146916, ZBW - Leibniz Information Centre for Economics.
- Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental evidence on tax salience and tax incidence," Kiel Working Papers 2062, Kiel Institute for the World Economy (IfW Kiel).
- Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental Evidence on Tax Salience and Tax Incidence," MPRA Paper 74319, University Library of Munich, Germany.
- Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2018. "Experimental Evidence on Tax Salience and Tax Incidence," MPRA Paper 85044, University Library of Munich, Germany.
- Andrea Morone & Francesco Nemore & Simone Nuzzo, 2018. "Experimental evidence on tax salience and tax incidence," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(4), pages 582-612, August.
- Gerasimos T SOLDATOS, 2015. "Indirect Tax Incidence under Inelastic Underground Economy Demand," Journal of Economics and Behavioral Studies, AMH International, vol. 7(3), pages 56-62.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2019.
"Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements,"
CESifo Working Paper Series
7747, CESifo.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021. "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, vol. 103(4), pages 636-651, October.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2018. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," Department of Economics Working Papers 2018-06, McMaster University.
- Soldatos, Gerasimos, 2014. "Indirect Tax Incidence under Inelastic Underground Economy Demand," MPRA Paper 64598, University Library of Munich, Germany.
- Catrine Jacobsen & Marco Piovesan, 2015.
"Tax me if you can: An artefactual field experiment on dishonesty,"
IFRO Working Paper
2015/05, University of Copenhagen, Department of Food and Resource Economics.
- Jacobsen, Catrine & Piovesan, Marco, 2016. "Tax me if you can: An artifactual field experiment on dishonesty," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 7-14.
- Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022. "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, vol. 108(C).
- Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2018. "Credit Channel and Business Cycle: The Role of Tax Evasion," CESifo Working Paper Series 7169, CESifo.
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012.
"Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?,"
IZA Discussion Papers
6275, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
Cited by:
- Philipp Doerrenberg & Denvil Duncan, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
Cologne Graduate School Working Paper Series
03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Andras Simonovits, 2011. "Higher tax morale implies a higher optimal income tax rate," CERS-IE WORKING PAPERS 1137, Institute of Economics, Centre for Economic and Regional Studies.
- Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
- Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
- Abeler, Johannes & Becker, Anke & Falk, Armin, 2014. "Representative evidence on lying costs," Journal of Public Economics, Elsevier, vol. 113(C), pages 96-104.
- Andras Simonovits, 2013. "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS 1324, Institute of Economics, Centre for Economic and Regional Studies.
- Hendel, Ulrich, 2012. "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," Discussion Papers in Economics 13999, University of Munich, Department of Economics.
- Doerrenberg, Philipp & Duncan, Denvil, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
IZA Discussion Papers
6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
Cited by:
- Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
- Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.
- Gill, David & Prowse, Victoria, 2013.
"A Novel Computerized Real Effort Task Based on Sliders,"
MPRA Paper
48081, University Library of Munich, Germany.
- Gill, David & Prowse, Victoria L., 2011. "A Novel Computerized Real Effort Task Based on Sliders," IZA Discussion Papers 5801, Institute of Labor Economics (IZA).
- Victoria Prowse & David Gill, 2009. "A Novel Computerized Real Effort Task Based on Sliders," Economics Series Working Papers 435, University of Oxford, Department of Economics.
- Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
- Kristoffer Berg & Thor O. Thoresen, 2016.
"Problematic response margins in the estimation of the elasticity of taxable income,"
Discussion Papers
851, Statistics Norway, Research Department.
- Kristoffer Berg & Thor O. Thoresen, 2020. "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
- Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016.
"Audit publicity and tax compliance: a quasi-natural experiment,"
LEM Papers Series
2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
- Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
- Lise Vesterlund, 2015.
"The Effect of Incentives on Real Effort: Evidence from the Slider Task,"
Working Paper
5661, Department of Economics, University of Pittsburgh.
- Felipe Augusto de Araujo & Erin Carbone & Lynn Conell-Price & Marli W. Dunietz & Ania Jaroszewicz & Rachel Landsman & Diego Lamé & Lise Vesterlund & Stephanie Wang & Alistair J. Wilson, 2015. "The Effect of Incentives on Real Effort: Evidence from the Slider Task," CESifo Working Paper Series 5372, CESifo.
- Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
- Gill, David & Prowse, Victoria, 2019.
"Measuring costly effort using the slider task,"
Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 1-9.
- Gill, David & Prowse, Victoria L., 2018. "Measuring Costly Effort Using the Slider Task," IZA Discussion Papers 11411, Institute of Labor Economics (IZA).
- Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Schröder, Melanie & Schmitt, Norma & Heynemann, Britta & Brünn, Claudia, 2013. "Income Taxation and Labor Supply: An Experiment on Couple's Work Effort," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79735, Verein für Socialpolitik / German Economic Association.
- Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014.
"Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure,"
ZEW Discussion Papers
14-014, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
- Luigino Bruni & Vittorio Pelligra & Tommaso Reggiani & Matteo Rizzolli, 2019.
"The Pied Piper: Prizes, Incentives, and Motivation Crowding-in,"
MUNI ECON Working Papers
2019-04, Masaryk University.
- Luigino Bruni & Vittorio Pelligra & Tommaso Reggiani & Matteo Rizzolli, 2020. "The Pied Piper: Prizes, Incentives, and Motivation Crowding-in," Journal of Business Ethics, Springer, vol. 166(3), pages 643-658, October.
- Bruni, Luigino & Pelligra, Vittorio & Reggiani, Tommaso G. & Rizzolli, Matteo, 2019. "The Pied Piper: Prizes, Incentives, and Motivation Crowding-In," IZA Discussion Papers 12250, Institute of Labor Economics (IZA).
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2021.
"Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 0, pages 1-16.
- Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2020. "Labor supply reaction to wage cuts and tax increases: A real-effort experiment," ISER Discussion Paper 1100, Institute of Social and Economic Research, Osaka University.
- Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
- Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
- Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association.
- Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.
- Schröder, Melanie & Schmitt, Norma & Mantei, Britta & Brünn, Claudia, 2014. "Social Norms or Income Taxation - What Drives Couple's Labor Supply? Experimental Evidence," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100375, Verein für Socialpolitik / German Economic Association.
- Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.
- Duncan, Denvil & Peter, Klara Sabirianova, 2012.
"Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?,"
IZA Discussion Papers
6910, Institute of Labor Economics (IZA).
Cited by:
- Richard M. Bird & Eric M. Zolt, 2013.
"Taxation and Inequality in the Americas: Changing the Fiscal Contract?,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1315, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
- Caterina Astarita & Salvador Barrios & Francesca D'Auria & Anamaria Maftei & Philipp Mohl & Matteo Salto & Marie-Luise Schmitz & Alberto Tumino & Edouard Turkisch, 2018. "Impact of fiscal policy on income distribution," Report on Public Finances in EMU, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, pages 71-131, January.
- Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
- Fischer, Andreas M & Zachmann, Lucca, 2017.
"Do the rich pay their taxes early?,"
CEPR Discussion Papers
12491, C.E.P.R. Discussion Papers.
- Andreas M. Fischer & Lucca Zachmann, 2018. "Do the rich pay their taxes early?," Working Papers 2018-08, Swiss National Bank.
- Andreas M. Fischer & Lucca Zachmann, 2020. "Do the rich pay their taxes early?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 194-214, February.
- Humberto Banda-Ortiz & Edgar Demetrio Tovar-García, 2018. "Impacto de la estructura tributaria sobre el crecimiento económico: el caso de México," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 13(4), pages 585-601, Octubre-D.
- Yongzheng Liu & Jorge Martinez-Vazquez, 2015.
"Growth–Inequality Tradeoff in the Design of Tax Structure: Evidence from a Large Panel of Countries,"
Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 323-345, May.
- Yongzheng Liu & Jorge Martinez-Vazquez, 2010. "The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Oueslati, Walid & Zipperer, Vera & Rousselière, Damien & Dimitropoulos, Alexandros, 2017.
"Energy taxes, reforms and income inequality: An empirical cross-country analysis,"
International Economics, Elsevier, vol. 150(C), pages 80-95.
- Walid Oueslati & Vera Zipperer & Damien Rousselière & Alexandros Dimitropoulos, 2017. "Energy taxes, reforms and income inequality: An empirical cross-country analysis," International Economics, CEPII research center, issue 150, pages 80-95.
- Stanley L. Winer, 2016.
"The Political Economy of Taxation: Power, Structure, Redistribution,"
CESifo Working Paper Series
6252, CESifo.
- Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," Carleton Economic Papers 16-15, Carleton University, Department of Economics.
- Alina - Georgeta AILINCA, 2019. "Progressivity Versus A Flat Tax Rate In Combating Social Inequality?," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 39-46.
- Andrey A. Pugachev, 2022. "Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 40-53.
- Duncan, Denvil, 2014. "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, vol. 36(2), pages 226-240.
- Mohd Zulkhairi Mustapha1 & Eric H. Y. Koh & Sok-Gee Chan & Zulkufly Ramly, 2017. "The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 459-467.
- Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.
- Stoyan Tanchev, 2021. "How the proportional income taxation increases inequality in Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(3), pages 244-254.
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"Taxation and Inequality in the Americas: Changing the Fiscal Contract?,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Duncan, Denvil & Peter, Klara Sabirianova, 2009.
"Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform,"
IZA Discussion Papers
4257, Institute of Labor Economics (IZA).
- Denvil Duncan & Klara Sabirianova Peter, 2009. "Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0906, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Cited by:
- Slonimczyk, Fabian, 2011. "The effect of taxation on informal employment: evidence from the Russian flat tax reform," MPRA Paper 35404, University Library of Munich, Germany.
- Klara Kaliskova, 2013. "Family Taxation and the Female Labor Supply: Evidence from the Czech Republic," CERGE-EI Working Papers wp496, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Kalíšková, Klára, 2014. "Labor supply consequences of family taxation: Evidence from the Czech Republic," Labour Economics, Elsevier, vol. 30(C), pages 234-244.
- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007.
"Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute of Labor Economics (IZA).
Cited by:
- Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
- Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012.
"The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1225, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 95-130, March.
- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017.
"Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach,"
Working papers
044, Department of Economics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2019. "Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 36(1), pages 37-64, April.
- Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
- John Creedy, 2009. "Personal Income Taxation: From Theory to Policy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 42(4), pages 496-506, December.
- Christian Bjørnskov & Gert Svendsen, 2013. "Does social trust determine the size of the welfare state? Evidence using historical identification," Public Choice, Springer, vol. 157(1), pages 269-286, October.
- Matteo Morini & Simone Pellegrino, 2014.
"Personal Income Tax Reforms: a Genetic Algorithm Approach,"
CeRP Working Papers
147, Center for Research on Pensions and Welfare Policies, Turin (Italy).
- Morini, Matteo & Pellegrino, Simone, 2018. "Personal income tax reforms: A genetic algorithm approach," European Journal of Operational Research, Elsevier, vol. 264(3), pages 994-1004.
- Matteo Morini & Pellegrino Simone, 2016. "Personal Income Tax Reforms: A Genetic Algorithm Approach," Post-Print hal-01388958, HAL.
- Matteo Morini & Simone Pellegrino, 2014. "Personal Income Tax Reforms: a Genetic Algorithm Approach," Working papers 026, Department of Economics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Philipp Doerrenberg & Andreas Peichl, 2012.
"The Impact of Redistributive Policies on Inequality in OECD Countries,"
Cologne Graduate School Working Paper Series
03-05, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Peichl, Andreas, 2012. "The Impact of Redistributive Policies on Inequality in OECD Countries," IZA Discussion Papers 6505, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Peichl, Andreas, 2014. "The impact of redistributive policies on inequality in OECD countries," ZEW Discussion Papers 14-012, ZEW - Leibniz Centre for European Economic Research.
- Philipp Doerrenberg & Andreas Peichl, 2014. "The impact of redistributive policies on inequality in OECD countries," Applied Economics, Taylor & Francis Journals, vol. 46(17), pages 2066-2086, June.
- Salvador Barrios & Viginta Ivaskaite-Tamosiune & Anamaria Maftei & Edlira Narazani & Janos Varga, 2018.
"Progressive tax reforms in flat tax countries,"
JRC Working Papers on Taxation & Structural Reforms
2018-02, Joint Research Centre (Seville site).
- Salvador Barrios & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Edlira Narazani & Janos Varga, 2020. "Progressive Tax Reforms in Flat Tax Countries," Eastern European Economics, Taylor & Francis Journals, vol. 58(2), pages 83-107, March.
- Ivaškaitė-Tamošiūnė, Viginta & Maftei, Anamaria & Varga, Janos & Barrios, Salvador & Narazani, Edlira, 2019. "Progressive tax reforms in flat tax countries," EUROMOD Working Papers EM2/19, EUROMOD at the Institute for Social and Economic Research.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012.
"Effective Labor Taxation and the International Location of Headquarters,"
VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century
62086, Verein für Socialpolitik / German Economic Association.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013. "Effective labor taxation and the international location of headquarters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012.
"Nice guys finish last: are people with higher tax morale taxed more heavily?,"
Cologne Graduate School Working Paper Series
03-02, Cologne Graduate School in Management, Economics and Social Sciences.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?," IZA Discussion Papers 6275, Institute of Labor Economics (IZA).
- James Alm, 2015.
"Analyzing and Reforming Tunisia's Tax System,"
Working Papers
1515, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
- Céline Azémar & R. Glenn Hubbard, 2015. "Country characteristics and the incidence of capital income taxation on wages: An empirical assessment," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(5), pages 1762-1802, December.
- Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
- Yuriy Gorodnichenko & Enrique G. Mendoza & Linda L. Tesar, 2009.
"The Finnish Great Depression: From Russia with Love,"
NBER Working Papers
14874, National Bureau of Economic Research, Inc.
- Gorodnichenko, Yuriy & Mendoza, Enrique G. & Tesar, Linda L., 2009. "The Finnish Great Depression: From Russia with Love," IZA Discussion Papers 4113, Institute of Labor Economics (IZA).
- Yuriy Gorodnichenko & Enrique G. Mendoza & Linda L. Tesar, 2012. "The Finnish Great Depression: From Russia with Love," American Economic Review, American Economic Association, vol. 102(4), pages 1619-1644, June.
- John Creedy, 2009.
"The Personal Income Tax Structure: Theory and Policy,"
Department of Economics - Working Papers Series
1063, The University of Melbourne.
- John Creedy, 2010. "Personal Income Tax Structure: Theory and Policy," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 7, Edward Elgar Publishing.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2016.
"Optimal taxation and top incomes,"
Munich Reprints in Economics
43529, University of Munich, Department of Economics.
- Yuri Andrienko & Patricia Apps & Ray Rees, 2016. "Optimal taxation and top incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 981-1003, December.
- Doerrenberg, Philipp & Peichl, Andreas, 2010.
"Progressive Taxation and Tax Morale,"
IZA Discussion Papers
5378, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
- Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
- Duncan, Denvil & Peter, Klara Sabirianova, 2012. "Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?," IZA Discussion Papers 6910, Institute of Labor Economics (IZA).
- Tomasz Wołowiec & Janusz Soboń, 2011. "EU Integration and Harmonisation of Personal Income Taxation," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 5(1), March.
- Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007.
"Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0720, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute of Labor Economics (IZA).
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
- Peter, Klara Sabirianova, 2009. "Income Tax Flattening: Does It Help to Reduce the Shadow Economy?," IZA Discussion Papers 4223, Institute of Labor Economics (IZA).
- Joan-Maria Esteban & Laura Mayoral, 2013.
"A Politico-Economic Model of Public Expenditure and Income Taxation,"
Working Papers
743, Barcelona School of Economics.
- Laura Mayoral & Joan Esteban, 2019. "A politico-economic model of public expenditure and income taxation," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 479-507, November.
- Adhikari, Bibek & Alm, James, 2017.
"Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods,"
Working Paper Series
6770, Victoria University of Wellington, Chair in Public Finance.
- Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
- Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers 1615, Tulane University, Department of Economics.
- Herwartz, Helmut & Theilen, Bernd, 2017. "Ideology and redistribution through public spending," European Journal of Political Economy, Elsevier, vol. 46(C), pages 74-90.
- Yuri Andrienko & Patricia Apps & Ray Rees, 2014.
"Optimal Taxation, Inequality and Top Incomes,"
CEPR Discussion Papers
690, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014. "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers 8275, Institute of Labor Economics (IZA).
- Yongzheng Liu & Jorge Martinez-Vazquez, 2015.
"Growth–Inequality Tradeoff in the Design of Tax Structure: Evidence from a Large Panel of Countries,"
Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 323-345, May.
- Yongzheng Liu & Jorge Martinez-Vazquez, 2010. "The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Alina - Georgeta AILINCA, 2019. "Progressivity Versus A Flat Tax Rate In Combating Social Inequality?," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 39-46.
- Wayne Thirsk, 2008. "Tax Policy in Pakistan: An Assessment of Major Taxes and Options for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0808, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2017.
"Remittances and public finances: Evidence from oil-price shocks,"
Journal of Public Economics, Elsevier, vol. 155(C), pages 122-137.
- Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2016. "Remittances and public finances: Evidence from oil-price shocks," ZEW Discussion Papers 16-022, ZEW - Leibniz Centre for European Economic Research.
- Iris Claus & Norman Gemmell & Michelle Harding & David White, 2010. "Introduction," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 1, Edward Elgar Publishing.
- Kodjovi Mawulikplimi Eklou, 2016. "A Conditional Revenue Curse? Progressive Taxation and Resource Rents in Developing Countries," Cahiers de recherche 16-03, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
- Limberg, Julian, 2022. "Building a tax state in the 21st century: Fiscal pressure, political regimes, and consumption taxation," World Development, Elsevier, vol. 154(C).
- Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Claudia Gerber, 2018. "Personal Income Tax Progressivity: Trends and Implications," IMF Working Papers 2018/246, International Monetary Fund.
- Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
- Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren, 2019. "Measuring tax complexity across countries: A survey study on MNCs," arqus Discussion Papers in Quantitative Tax Research 245, arqus - Arbeitskreis Quantitative Steuerlehre.
- Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2015.
"Country Size and Corporate Tax Rate : Rationale and Empirics,"
Discussion paper series
HIAS-E-11, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.
- Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2015. "Country Size and Corporate Tax Rate: Rationale and Empirics," CEPR Discussion Papers 10800, C.E.P.R. Discussion Papers.
- Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2020.
"Is international tax competition only about taxes? A market-based perspective,"
Journal of Comparative Economics, Elsevier, vol. 48(4), pages 891-912.
- Céline Azémar & Rodolphe Desbordes & Ian Wooton, 2020. "Is international tax competition only about taxes? A market-based perspective," Post-Print hal-03163896, HAL.
- S. N. Alpysbaeva & G. V. Stroeva & Sh. Zh. Shuneev & A. A. Bakdolotov, 2020. "Transition to the Progressive Scale of Individual Income Tax in Kazakhstan: Opportunities and Limitations," Studies on Russian Economic Development, Springer, vol. 31(1), pages 120-127, January.
- Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
- Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
- Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
- Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
- Massimo Baldini, 2021. "Redistribution and progressivity of the Italian personal income tax, 40 years later," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 345-366, June.
Articles
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015.
"Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure,"
Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
See citations under working paper version above.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers 14-014, ZEW - Leibniz Centre for European Economic Research.
- Duncan, Denvil, 2014.
"Behavioral responses and the distributional effects of the Russian ‘flat’ tax,"
Journal of Policy Modeling, Elsevier, vol. 36(2), pages 226-240.
Cited by:
- Saeed Solaymani, 2020. "Assessing the economic and social impacts of fiscal policies: Evidence from recent Malaysian tax adjustments," Journal of Economic Studies, Emerald Group Publishing, vol. 47(3), pages 671-694, March.
- Coda Moscarola, Flavia & Colombino, Ugo & Figari, Francesco & Locatelli, Marilena, 2020. "Shifting taxes away from labour enhances equity and fiscal efficiency," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 367-384.
- Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021. "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers 2021:26, Department of Economics, University of Venice "Ca' Foscari".
- Massimo Baldini & Leonzio Rizzo, 2021. "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, vol. 238(3), pages 137-162, September.
- Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
- Luis F. Lopez-Calva & Nora Lustig & Mikhail Matytsin & Daria Popova, 2017. "Who Benefits from Fiscal Redistribution in the Russian Federation?," Commitment to Equity (CEQ) Working Paper Series 39, Tulane University, Department of Economics.
- Riccardo Magnani & Luca Piccoli, 2020.
"Universal basic income with flat tax reform in France,"
Post-Print
hal-03541872, HAL.
- Magnani, Riccardo & Piccoli, Luca, 2020. "Universal basic income with flat tax reform in France," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 235-249.
- Vanesa Jorda & Jose M. Alonso, 2020. "What works to mitigate and reduce relative (and absolute) inequality?: A systematic review," WIDER Working Paper Series wp-2020-152, World Institute for Development Economic Research (UNU-WIDER).
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014.
"Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?,"
Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
Cited by:
- Denvil Duncan & Ed Gerrish, 2014.
"Personal income tax mimicry: evidence from international panel data,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
Cited by:
- Joshua C. Hall & Donald J. Lacombe & Timothy M. Shaughnessy, 2015. "Economic Freedom and Economic Growth Across U.S. States: A Spatial Panel Data Analysis," Working Papers 15-33, Department of Economics, West Virginia University.
- Sriparna Ghosh & Joshua C. Hall, 2015.
"The Political Economy of Soda Taxation,"
Working Papers
15-50, Department of Economics, West Virginia University.
- Sriparna Ghosh & Joshua C. Hall, 2018. "The Political Economy of Soda Taxation," Economics Bulletin, AccessEcon, vol. 38(2), pages 1045-1051.
- Philipp Doerrenberg & Denvil Duncan, 2014.
"Distributional Implications of Tax Evasion,"
Public Finance Review, , vol. 42(6), pages 720-744, November.
Cited by:
- Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
- Philipp Doerrenberg & Denvil Duncan, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
Cologne Graduate School Working Paper Series
03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Gill, David & Prowse, Victoria, 2013.
"A Novel Computerized Real Effort Task Based on Sliders,"
MPRA Paper
48081, University Library of Munich, Germany.
- Gill, David & Prowse, Victoria L., 2011. "A Novel Computerized Real Effort Task Based on Sliders," IZA Discussion Papers 5801, Institute of Labor Economics (IZA).
- Victoria Prowse & David Gill, 2009. "A Novel Computerized Real Effort Task Based on Sliders," Economics Series Working Papers 435, University of Oxford, Department of Economics.
- Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020.
"Tax morale and fairness in conflict an experiment,"
Journal of Economic Psychology, Elsevier, vol. 81(C).
- Christoph Engel & Luigi Mittone & Azzurra Morreale, 2019. "Tax Morale and Fairness in Conflict - An Experiment," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_02, Max Planck Institute for Research on Collective Goods.
- Gill, David & Prowse, Victoria, 2019.
"Measuring costly effort using the slider task,"
Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 1-9.
- Gill, David & Prowse, Victoria L., 2018. "Measuring Costly Effort Using the Slider Task," IZA Discussion Papers 11411, Institute of Labor Economics (IZA).
- Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
- Figari, Francesco & Paulus, Alari & Sutherland, Holly, 2014. "Microsimulation and policy analysis," ISER Working Paper Series 2014-23, Institute for Social and Economic Research.
- Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
- Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
- Doerrenberg, Philipp & Duncan, Denvil, 2014.
"Experimental evidence on the relationship between tax evasion opportunities and labor supply,"
European Economic Review, Elsevier, vol. 68(C), pages 48-70.
See citations under working paper version above.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Denvil Duncan & Klara Sabirianova Peter, 2010.
"Does labour supply respond to a flat tax?,"
The Economics of Transition, The European Bank for Reconstruction and Development, vol. 18(2), pages 365-404, April.
Cited by:
- Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2016. "Labour Force Participation Elasticities: the Case of Slovakia," Working Papers Working Paper No. 1/2016, Council for Budget Responsibility.
- Philipp Doerrenberg & Denvil Duncan, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
Cologne Graduate School Working Paper Series
03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, vol. 80(C), pages 171-184.
- Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2018. "Evaluating the Aggregate Effects of Tax and Benefit Reforms," Working Papers Working Paper No. 1/2018, Council for Budget Responsibility.
- Anna Lukiyanova, 2015. "Earnings inequality and informal employment in Russia," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 23(2), pages 469-516, April.
- Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015.
"The End of the Flat Tax Experiment in Slovakia,"
Discussion Papers
15/12, Department of Economics, University of York.
- Michal Horváth & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Working Papers Working Paper No. 4/2015, Council for Budget Responsibility.
- Norbert Švarda & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 33, Central European Labour Studies Institute (CELSI).
- Norbert Švarda & Jana Valachyová & Matúš Senaj & Zuzana Siebertová, 2016.
"Labour Force Participation Elasticities and Move Away from the Flat Tax: the Case of Slovakia,"
Discussion Papers
41, Central European Labour Studies Institute (CELSI).
- Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2016. "Labour force participation elasticities and the move away from a flat tax: the case of Slovakia," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-26, December.
- Norbert Švarda & Jana Valachyová & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2018. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation linked with a dynamic macroeconomic framework," Discussion Papers 50, Central European Labour Studies Institute (CELSI).
- Kalíšková, Klára, 2014. "Labor supply consequences of family taxation: Evidence from the Czech Republic," Labour Economics, Elsevier, vol. 30(C), pages 234-244.
- Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016. "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints 144164, ZBW - Leibniz Information Centre for Economics.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010.
"Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
See citations under working paper version above.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute of Labor Economics (IZA).
- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 13 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-PBE: Public Economics (10) 2008-01-05 2009-07-03 2009-07-11 2009-09-05 2012-01-25 2012-09-30 2012-10-27 2012-10-27 2014-03-15 2014-05-04. Author is listed
- NEP-IUE: Informal & Underground Economics (9) 2012-01-25 2012-04-03 2012-09-30 2012-10-27 2012-10-27 2014-02-02 2014-02-08 2014-03-15 2014-05-04. Author is listed
- NEP-PUB: Public Finance (7) 2008-01-05 2009-07-11 2009-09-05 2012-04-03 2012-10-27 2014-02-08 2014-05-04. Author is listed
- NEP-EXP: Experimental Economics (6) 2012-09-30 2012-10-27 2014-02-02 2014-02-08 2014-03-15 2014-05-04. Author is listed
- NEP-LAB: Labour Economics (4) 2009-07-11 2009-09-05 2014-02-08 2014-03-15
- NEP-ACC: Accounting & Auditing (2) 2012-10-27 2012-10-27
- NEP-TRA: Transition Economics (2) 2009-07-11 2009-09-05
- NEP-CBE: Cognitive & Behavioural Economics (1) 2014-03-15
- NEP-CIS: Confederation of Independent States (1) 2009-07-11
- NEP-HAP: Economics of Happiness (1) 2009-07-11
- NEP-HME: Heterodox Microeconomics (1) 2012-10-27
- NEP-LMA: Labor Markets - Supply, Demand, & Wages (1) 2014-03-15
- NEP-POL: Positive Political Economics (1) 2012-04-03
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