Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H20: General
/ / / H21: Efficiency; Optimal Taxation
/ / / H22: Incidence
/ / / H23: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
/ / / H25: Business Taxes and Subsidies
/ / / H26: Tax Evasion and Avoidance
/ / / H27: Other Sources of Revenue
/ / / H29: Other

2018

• Karen Dynan, 2018, "Implications of Lower Trend Productivity Growth for Tax Policy," Working Paper Series, Peterson Institute for International Economics, number WP18-11, Sep.
• Louise Sheiner, 2018, "Effects of Low Productivity Growth on Fiscal Sustainability in the United States," Working Paper Series, Peterson Institute for International Economics, number WP18-9, Sep.
• Mauri Kotamäki & Jukka Mattila & Jussi Tervola, 2018, "Distributional Impacts of Behavioral Effects – Ex-Ante Evaluation of the 2017 Unemployment Insurance Reform in Finland," International Journal of Microsimulation, International Microsimulation Association, volume 11, issue 2, pages 146-168.
• Diego d'Andria, 2018, "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2018-09, Dec.
• Canta, Chiara & Cremer, Helmuth, 2018, "Uncertain Altruism and Non-Linear Long-Term Care Policies," IZA Discussion Papers, IZA Network @ LISER, number 11619, Jun.
• Ashley Cooper Craig, 2018, "Optimal Income Taxation with Spillovers from Employer Learning," 2018 Papers, Job Market Papers, number pcr186, Nov.
• Mirko Canevaro, 2018, "What was the law of Leptines’ really about? Reflections on Athenian public economy and legislation in the fourth century BCE," Constitutional Political Economy, Springer, volume 29, issue 4, pages 440-464, December, DOI: 10.1007/s10602-018-9260-7.
• Manuchehr Irandoust, 2018, "Government spending and revenues in Sweden 1722–2011: evidence from hidden cointegration," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 45, issue 3, pages 543-557, August, DOI: 10.1007/s10663-017-9375-5.
• Jean-Philippe Nicolaï & Jorge Zamorano, 2018, "Windfall Profits Under Pollution Permits and Output-Based Allocation," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 69, issue 4, pages 661-691, April, DOI: 10.1007/s10640-016-0096-1.
• Pavlína Kirschnerová & Jana Janoušková, 2018, "Are Tax Expenditures of Individuals Only a Tool of Tax Optimisation?," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 24, issue 3, pages 239-252, August, DOI: 10.1007/s11294-018-9696-6.
• Erin E. Syron Ferris, 2018, "Dividend taxes and stock volatility," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 377-403, April, DOI: 10.1007/s10797-017-9455-2.
• Frédéric Gavrel, 2018, "The magic of layoff taxes requires equilibrium stability," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 404-411, April, DOI: 10.1007/s10797-017-9459-y.
• Kuang-Cheng Andy Wang & Ping-Yao Chou & Wen-Jung Liang, 2018, "Specific versus ad valorem taxes in the presence of cost and quality differences," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1197-1214, October, DOI: 10.1007/s10797-018-9482-7.
• Daniel Smith & Maryann Feldman & Gary Anderson, 2018, "The longer term effects of federal subsidies on firm survival: evidence from the advanced technology program," The Journal of Technology Transfer, Springer, volume 43, issue 3, pages 593-614, June, DOI: 10.1007/s10961-017-9633-5.
• Katherine Michelmore, 2018, "The earned income tax credit and union formation: The impact of expected spouse earnings," Review of Economics of the Household, Springer, volume 16, issue 2, pages 377-406, June, DOI: 10.1007/s11150-016-9348-7.
• Simona Mateut, 2018, "Subsidies, financial constraints and firm innovative activities in emerging economies," Small Business Economics, Springer, volume 50, issue 1, pages 131-162, January, DOI: 10.1007/s11187-017-9877-3.
• Fulgence Dominick Waryoba, 2018, "Import Base and Revenue Improvement Possibilities in Tanzania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 21-28, March.
• Bernd Genser, 2018, "A Viable International Tax-Order for Cross-Border Pensions," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2018-02, Mar.
• Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018, "Wealth Taxation And Wealth Accumulation: Theory And Evidence From Denmark," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 18-04, Mar.
• Claus Thustrup Kreiner & Daniel Reck & Peer Ebbesen Skov, 2018, "Do Lower Minimum Wages For Younger Workers Raise Their Employment? Evidence From A Danish Discontinuity," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 18-05, Sep.
• Alberto Porto & Francisco Pizzi, 2018, "Transmisión del Precio Internacional del Petróleo a los Precios Internos del Petróleo y los Combustibles en la Argentina," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 118, Aug.
• Jan Werner, 2018, "Equalisation among the states in Germany: TheJunction between Solidarity and Subsidiarity," Working Papers, Institute of Local Public Finance, number 01-2018, Apr.
• Riedel Nadine, 2018, "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, volume 69, issue 2, pages 169-181, August, DOI: 10.1515/roe-2018-0004.
• Ruiqing Zhong & Weifeng Zhong, 2019, "Political Institutions and the Governmental Burden on Businesses," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 175, issue 2, pages 332-371, DOI: 10.1628/jite-2018-0012.
• Gábor Potvorszki, 2018, "State Aid in the Visegrad Countries: Similarities and Differences," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 14, issue 02, pages 57-70.
• Shun Hioki, 2018, "Estimation of Inheritance Taxation Using Micro Data from the National Survey of Family Income and Expenditure," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 4, pages 731-764, July.
• Charles R. Hulten & Valerie A. Ramey, 2018, "Education, Skills, and Technical Change: Implications for Future US GDP Growth," NBER Books, National Bureau of Economic Research, Inc, number hult-12, January.
• Robert A. Moffitt, 2018, "Tax Policy and the Economy, Volume 32," NBER Books, National Bureau of Economic Research, Inc, number moff-5, January.
• Alexander W. Blocker & Laurence J. Kotlikoff & Stephen A. Ross & Sergio Villar Vallenas, 2018, "The True Cost of Social Security," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 33".
• Scott R. Baker & Lorenz Kueng & Leslie McGranahan & Brian T. Melzer, 2018, "Do Household Finances Constrain Unconventional Fiscal Policy?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 33".
• Trevon D. Logan, 2018, "Do Black Politicians Matter?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24190, Jan.
• Assaf Razin & Efraim Sadka, 2018, "International Tax Reforms with Flexible Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 24204, Jan.
• Daniel R. Feenberg & Clinton Tepper & Ivo Welch, 2018, "Are Interest Rates Really Low?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24258, Jan.
• Hamish Low & Costas Meghir & Luigi Pistaferri & Alessandra Voena, 2018, "Marriage, Labor Supply and the Dynamics of the Social Safety Net," NBER Working Papers, National Bureau of Economic Research, Inc, number 24356, Feb.
• Angus Deaton, 2018, "What do Self-Reports of Wellbeing Say about Life-Cycle Theory and Policy?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24369, Mar.
• Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018, "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers, National Bureau of Economic Research, Inc, number 24371, Mar.
• Eric Zwick, 2018, "The Costs of Corporate Tax Complexity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24382, Mar.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2018, "Do Corporate Tax Cuts Increase Income Inequality?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24598, May.
• Lars Lefgren & David Sims & Olga Stoddard, 2018, "The other 1%: Class Leavening, Contamination and Voting for Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 24617, May.
• James Cloyne & Nicholas Dimsdale & Natacha Postel-Vinay, 2018, "Taxes and Growth: New Narrative Evidence from Interwar Britain," NBER Working Papers, National Bureau of Economic Research, Inc, number 24659, May.
• Alberto Alesina & Armando Miano & Stefanie Stantcheva, 2018, "Immigration and Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 24733, Jun.
• Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2018, "Notching R&D Investment with Corporate Income Tax Cuts in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 24749, Jun.
• Assaf Razin & Efraim Sadka, 2018, "The Welfare State besides Globalization Forces," NBER Working Papers, National Bureau of Economic Research, Inc, number 24919, Aug.
• Joshua Aizenman & Yothin Jinjarak & Hien Thi Kim Nguyen & Donghyun Park, 2018, "Fiscal Space and Government-Spending & Tax-Rate Cyclicality Patterns: A Cross-Country Comparison, 1960-2016," NBER Working Papers, National Bureau of Economic Research, Inc, number 25012, Sep.
• John Cawley & David Frisvold & Anna Hill & David Jones, 2018, "The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 25052, Sep.
• Stephen Calabrese & Dennis Epple & Richard Romano, 2018, "Majority Choice of Taxation and Redistribution in a Federation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25099, Sep.
• Arnaud Costinot & Iván Werning, 2018, "Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25103, Sep.
• Scott R. Baker & Lorenz Kueng & Leslie McGranahan & Brian T. Melzer, 2018, "Do Household Finances Constrain Unconventional Fiscal Policy?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25212, Nov.
• Christine L. Exley & Judd B. Kessler, 2018, "Equity Concerns are Narrowly Framed," NBER Working Papers, National Bureau of Economic Research, Inc, number 25326, Dec.
• James Alm, 2018, "Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, volume 71, issue 2, pages 379-398, June, DOI: 10.17310/ntj.2018.2.07.
• Suzy Morrissey, 2018, "Gender Budgeting: A Useful Approach for Aotearoa New Zealand," Treasury Working Paper Series, New Zealand Treasury, number 18/02, Apr.
• Pierce O’Reilly, 2018, "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers, OECD Publishing, number 40, Dec, DOI: 10.1787/1fdafe21-en.
• Rachel Morris & Olivier Cattaneo & Konstantin Poensgen, 2018, "Cabo Verde Transition Finance Country Pilot," OECD Development Co-operation Working Papers, OECD Publishing, number 46, Nov, DOI: 10.1787/1affcac6-en.
• Jieun Kim & Olivier Cattaneo & Arnaud Pincet & Konstantin Poensgen, 2018, "Transition Finance Challenges for Commodity-based Least Developed Countries: The example of Zambia," OECD Development Co-operation Working Papers, OECD Publishing, number 49, Dec, DOI: 10.1787/feb640fe-en.
• Robert Hagemann, 2018, "Tax Policies for Inclusive Growth: Prescription versus Practice," OECD Economic Policy Papers, OECD Publishing, number 24, Dec, DOI: 10.1787/09ba747a-en.
• Boris Cournède & Jean-Marc Fournier & Peter Hoeller, 2018, "Public finance structure and inclusive growth," OECD Economic Policy Papers, OECD Publishing, number 25, Dec, DOI: 10.1787/e99683b5-en.
• Cerna Silviu, 2018, "The Seigniorage [Seniorajul]," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 03-4.
• Loredana Andreea Cristea & Alina Daniela Vodă, 2018, "The Correlation Between Fiscal Revenues Of Romania And Gross Domestic Product In The Last 12 Years," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 84-93, December.

2017

• Ofori, Isaac Kwesi, 2017, "Exchange Rate Volatility And Tax Revenue: Evidence From Ghana," Working Papers, African Economic Research Consortium, number a0166a78-21b0-4069-81da-b, May.
• Darío Alejandro Rossignolo, 2017, "La competencia tributaria vertical y el tamaño del sector público," Económica, Instituto de Investigaciones Económicas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 63, pages 72-134, January-D.
• Constantino Hevia & Norman Loayza & Claudia Meza-Cuadra, 2017, "Industrial Policies vs Public Goods under Asymmetric Information," Working Papers, Peruvian Economic Association, number 93, Apr.
• Yurii K. Zaitsev & Oleksandra Moskalenko, 2017, "Modern Society and Economy: The Dialectics of Interdependence of Possibilities and the Methodology of Its Cognition," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 146-162.
• Monica Oviedo & Xavier Ramos & Esther Hauk, 2017, "Perception of Corruption and Public Support for Redistribution in Latin America," Working Papers, Barcelona School of Economics, number 974, Jun.
• Alok Kumar Pandey & Annapurna Dixit, 2017, "Panel Co-integration between Economic Growth and Non-tax revenue among Indian States," Econometrics Letters, Bilimsel Mektuplar Organizasyonu (Scientific letters), volume 4, issue 2, pages 17-33, DOI: 10.5455/Elet.2017.4.2.2.
• Samuel Bazzi & Martin Fiszbein & Mesay Gebresilasse, 2017, "Frontier Culture: The Roots and Persistence of “Rugged Individualism†in the United States," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2018-004, Nov.
• Newbery, D., 2017, "The economics of air pollution from fossil fuels," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1719, May.
• William B. P. Robson & Alexandre Laurin, 2017, "Hidden Spending: The Fiscal Impact of Federal Tax Concessions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 469, February.
• William B. P. Robson & Alexandre Laurin & Rosalie Wyonch, 2017, "Getting Real: A Shadow Federal Budget for 2017," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 470, February.
• Anindya Sen, 2017, "Smokes, Smugglers and Lost Tax Revenues: How Governments Should Respond," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 471, February.
• Alex Laurin & Kevin Milligan, 2017, "Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 481, May.
• Antoine Genest-Grégoire & Luc Godbout & Jean-Herman Guay, 2017, "The Knowledge Deficit about Taxes: Who It Affects and What to Do About It," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 484, July.
• Rosalie Wyonch, 2017, "Bits, Bytes, and Taxes: VAT and the Digital Economy in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 487, August.
• Daniel V. Gordon & Jean-Francois Wen, 2017, "A Question of Fairness: Time to Reconsider Income-Averaging Provisions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 494, October.
• Adam Found, 2017, "Flying Below the Radar: The Harmful Impact of Ontario’s Business Property Tax," e-briefs, C.D. Howe Institute, number 266, Nov.
• Pablo Kurlat & Florian Scheuer, 2017, "Signaling to Experts," CESifo Working Paper Series, CESifo, number 6655.
• Juliana Londono-Velez & Catherine Rodriguez & Fabio SÔøΩnchez?, 2017, "The Intended and Unintended Impacts of a Merit-Based Financial Aid Program for the Poor: The Case of Ser Pilo Paga," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15466, Mar.
• Darío Rossignolo, 2017, "La ineficiencia tributaria en las provincias argentinas: el impuesto sobre los ingresos brutos," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 70, pages 95-135.
• Jorge Armando Rodríguez & Javier �vila Mahecha, 2017, "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 72.
• Adriana D. Kugler & Maurice D. Kugler & Luis O. Herrera-Prada, 2017, "Do Payroll Tax Breaks Stimulate Formality? Evidence from Colombia’s Reform," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2017, pages 3-40.
• Darío Alejandro Rossignolo, 2017, "El esfuerzo fiscal en los países de América Latina y el Caribe," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 9, issue 2, pages 215-247.
• Darío Alejandro Rossignolo, 2017, "El esfuerzo fiscal en los países de América Latina y el Caribe," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 9, issue 2, pages 215-247.
• Helmuth Cremer & Firouz Gahvari & Pierre Pestieau, 2017, "Uncertain altruism and the provision of long term care," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2925, Jan.
• Antoine Dedry & Harun Onder & Pierre Pestieau, 2017, "Aging, social security design and capital accumulation," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2927, Jan.
• Dobroslawa Antonow, 2017, "Influence of stamp duty on undertaking and running economic activity," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 1, pages 5-19, March, DOI: 10.12775/EiP.2017.001.
• Małgorzata Gałecka & Katarzyna Smolny, 2017, "Financing rules of the activity of cultural institutions in the context of economic efficiency," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 4, pages 387-399, December, DOI: 10.12775/EiP.2017.027.
• Cremer, Helmuth & Canta, Chiara & Gahvari, Firouz, 2017, "Maybe "honor thy father and thy mother": uncertain family aid and the design of social long term care insurance," CEPR Discussion Papers, Centre for Economic Policy Research, number 11741, Jan.
• Alvaredo, Facundo & Atkinson, Anthony B & Morelli, Salvatore, 2017, "Top wealth shares in the UK over more than a century," CEPR Discussion Papers, Centre for Economic Policy Research, number 11759, Jan.
• De Nardi, Mariacristina & Borella, Margherita & French, Eric Baird, 2017, "Who Receives Medicaid in Old Age? Rules and Reality," CEPR Discussion Papers, Centre for Economic Policy Research, number 11847, Feb.
• Scheuer, Florian & Kurlat, Pablo, 2017, "Signaling to Experts," CEPR Discussion Papers, Centre for Economic Policy Research, number 12293, Sep.
• Bazzi, Samuel & Fiszbein, Martin & Gebresilasse, Mesay, 2017, "Frontier Culture: The Roots and Persistence of Rugged Individualism in the United States," CEPR Discussion Papers, Centre for Economic Policy Research, number 12406, Oct.
• Kreiner, Claus Thustrup & Reck, Daniel & Skov, Peer Ebbesen, 2017, "Do Lower Minimum Wages for Young Workers Raise their Employment? Evidence from a Danish Discontinuity," CEPR Discussion Papers, Centre for Economic Policy Research, number 12539, Dec.
• Thierry Madiès & Emmanuelle Taugourdeau, 2017, "Decentralized leadership in a federation and competition for mobile firms: Does economic integration matter?," Working Papers, Center for Research in Economics and Statistics, number 2017-73, Dec.
• Наталья Алтухова & Елена Васильева, 2017, "Модель Компетенций И Принципы Мониторинга Результатов Государственного Управления На Основе Онтологий," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 1, issue 1 Year 20, pages 33-68.
• Charlotte Bartels & Maria Metzing, 2017, "An Integrated Approach for Top-Corrected Ginis," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 895.
• Ian Irvine, 2017, "The Marginal Social Value of Electric Vehicle Subsidies - Preliminary Evidence," Economics Bulletin, AccessEcon, volume 37, issue 1, pages 137-148.
• Joylynn Pruitt & Joshua C. Hall, 2017, "Are state governments revenue maximizers? Evidence from the sales tax," Economics Bulletin, AccessEcon, volume 37, issue 4, pages 2945-2950.
• Nelson Leitao Paes, 2017, "The economic effects of the elimination of taxation on investment: the case of ICMS in Brazil," Economics Bulletin, AccessEcon, volume 37, issue 2, pages 1055-1067.
• Shigeo Morita, 2017, "Optimal income taxation without commitment: policy implications of durable goods," Economics Bulletin, AccessEcon, volume 37, issue 4, pages 2917-2934.
• Ceyhun Elgin & Hasan kadir Tosun, 2017, "A note on informality and public trust," Economics Bulletin, AccessEcon, volume 37, issue 4, pages 2595-2601.
• Burak Unveren, 2017, "Stability and Taxation in Monopolistic Competition," Economics Bulletin, AccessEcon, volume 37, issue 4, pages 2315-2323.
• Sena kimm Gnangnon, 2017, "Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue," Economics Bulletin, AccessEcon, volume 37, issue 4, pages 2890-2904.
• Hashem Valipour & Saeid Homayoun & Fateme Piran, 2017, "Determinants of Corporate Financial Factors on Tax Reporting Strategy," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 377-381.
• Mokhamad Khoirul Huda & Ninis Nugraheni & Kamarudin Kamarudin, 2017, "The Problem of Transfer Pricing in Indonesia Taxation System," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 139-143.
• Li, Yang & Yu, Xinlei & Li, Hongjun & Guo, Qinghua & Dai, Zhenghua & Yu, Guangsuo & Wang, Fuchen, 2017, "Detailed kinetic modeling of homogeneous H2S-CH4 oxidation under ultra-rich condition for H2 production," Applied Energy, Elsevier, volume 208, issue C, pages 905-919, DOI: 10.1016/j.apenergy.2017.09.059.
• Cavalcanti, Tiago & Vaz, Paulo Henrique, 2017, "Access to long-term credit and productivity of small and medium firms: A causal evidence," Economics Letters, Elsevier, volume 150, issue C, pages 21-25, DOI: 10.1016/j.econlet.2016.10.043.
• Nikaj, Silda & Miller, Joshua J. & Tauras, John A., 2017, "Exploring heterogeneity in the impact of smoking bans among early and late adopters," Economics Letters, Elsevier, volume 155, issue C, pages 164-167, DOI: 10.1016/j.econlet.2017.04.002.
• Møller, Niels Framroze, 2017, "Energy demand, substitution and environmental taxation: An econometric analysis of eight subsectors of the Danish economy," Energy Economics, Elsevier, volume 61, issue C, pages 97-109, DOI: 10.1016/j.eneco.2016.10.004.
• Cui, Jingbo & Martin, Jeremy I., 2017, "Impacts of US biodiesel mandates on world vegetable oil markets," Energy Economics, Elsevier, volume 65, issue C, pages 148-160, DOI: 10.1016/j.eneco.2017.04.010.
• Cabrales, Sergio & Bautista, Rafael & Benavides, Juan, 2017, "A model to assess the impact of employment policy and subsidized domestic fuel prices on national oil companies," Energy Economics, Elsevier, volume 68, issue C, pages 566-578, DOI: 10.1016/j.eneco.2017.10.038.
• Gobara, Heba M. & Nassar, Ibrahim M. & El Naggar, Ahmed M.A. & Eshaq, Gh., 2017, "Nanocrystalline spinel ferrite for an enriched production of hydrogen through a solar energy stimulated water splitting process," Energy, Elsevier, volume 118, issue C, pages 1234-1242, DOI: 10.1016/j.energy.2016.11.001.
• Ribeirinha, P. & Alves, I. & Vázquez, F. Vidal & Schuller, G. & Boaventura, M. & Mendes, A., 2017, "Heat integration of methanol steam reformer with a high-temperature polymeric electrolyte membrane fuel cell," Energy, Elsevier, volume 120, issue C, pages 468-477, DOI: 10.1016/j.energy.2016.11.101.
• Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017, "Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy," Journal of Economic Behavior & Organization, Elsevier, volume 140, issue C, pages 176-196, DOI: 10.1016/j.jebo.2017.05.018.
• Elinder, Mikael & Persson, Lovisa, 2017, "House price responses to a national property tax reform," Journal of Economic Behavior & Organization, Elsevier, volume 144, issue C, pages 18-39, DOI: 10.1016/j.jebo.2017.09.017.
• Lim, Sokchea & Mahbub Morshed, A.K.M., 2017, "Fiscal policy in a small open economy with cross-border labor mobility," Journal of Macroeconomics, Elsevier, volume 52, issue C, pages 147-174, DOI: 10.1016/j.jmacro.2017.04.001.
• Dedry, Antoine & Onder, Harun & Pestieau, Pierre, 2017, "Aging, social security design, and capital accumulation," The Journal of the Economics of Ageing, Elsevier, volume 9, issue C, pages 145-155, DOI: 10.1016/j.jeoa.2016.10.003.
• Badel, Alejandro & Huggett, Mark, 2017, "The sufficient statistic approach: Predicting the top of the Laffer curve," Journal of Monetary Economics, Elsevier, volume 87, issue C, pages 1-12, DOI: 10.1016/j.jmoneco.2017.02.001.
• Bucciol, Alessandro & Cavalli, Laura & Fedotenkov, Igor & Pertile, Paolo & Polin, Veronica & Sartor, Nicola & Sommacal, Alessandro, 2017, "A large scale OLG model for the analysis of the redistributive effects of policy reforms," European Journal of Political Economy, Elsevier, volume 48, issue C, pages 104-127, DOI: 10.1016/j.ejpoleco.2016.08.005.
• Hallerberg, Mark & Scartascini, Carlos, 2017, "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, volume 48, issue C, pages 162-179, DOI: 10.1016/j.ejpoleco.2016.07.004.
• Economides, George & Philippopoulos, Apostolis & Sakkas, Stelios, 2017, "Tuition fees: User prices and private incentives," European Journal of Political Economy, Elsevier, volume 48, issue C, pages 91-103, DOI: 10.1016/j.ejpoleco.2016.08.008.
• An, Weihua & Ye, Maoliang, 2017, "Mind the gap: Disparity in redistributive preference between political elites and the public in China," European Journal of Political Economy, Elsevier, volume 50, issue C, pages 75-91, DOI: 10.1016/j.ejpoleco.2017.04.006.
• Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017, "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, volume 148, issue C, pages 1-13, DOI: 10.1016/j.jpubeco.2017.02.005.
• Bierbrauer, Felix & Ockenfels, Axel & Pollak, Andreas & Rückert, Désirée, 2017, "Robust mechanism design and social preferences," Journal of Public Economics, Elsevier, volume 149, issue C, pages 59-80, DOI: 10.1016/j.jpubeco.2017.03.003.
• Cremer, Helmuth & Gahvari, Firouz & Pestieau, Pierre, 2017, "Uncertain altruism and the provision of long term care," Journal of Public Economics, Elsevier, volume 151, issue C, pages 12-24, DOI: 10.1016/j.jpubeco.2017.05.001.
• Beshears, John & Choi, James J. & Laibson, David & Madrian, Brigitte C., 2017, "Does front-loading taxation increase savings? Evidence from Roth 401(k) introductions," Journal of Public Economics, Elsevier, volume 151, issue C, pages 84-95, DOI: 10.1016/j.jpubeco.2015.09.007.
• Brown, Jeffrey R. & Poterba, James & Richardson, David P., 2017, "Do Required Minimum Distribution Rules Matter? The Effect of the 2009 Holiday on Retirement Plan Distributions," Journal of Public Economics, Elsevier, volume 151, issue C, pages 96-109, DOI: 10.1016/j.jpubeco.2016.08.010.
• Sahiner, Nurettin & Yasar, Alper O. & Aktas, Nahit, 2017, "Metal-free pyridinium-based polymeric ionic liquids as catalyst for H2 generation from NaBH4," Renewable Energy, Elsevier, volume 101, issue C, pages 1005-1012, DOI: 10.1016/j.renene.2016.09.066.
• Aguilar-Martínez, Octavio & Hernández-Gordillo, Agileo & Pérez-Hernández, Raúl & Acevedo-Peña, Próspero & Arrieta-Castañeda, Alma & Gómez, Ricardo & Tzompantzi, Francisco, 2017, "Efficient ZnO1-xSx composites from the Zn5(CO3)2(OH)6 precursor for the H2 production by photocatalysis," Renewable Energy, Elsevier, volume 113, issue C, pages 43-51, DOI: 10.1016/j.renene.2017.05.049.
• Gupta, Narendra M., 2017, "Factors affecting the efficiency of a water splitting photocatalyst: A perspective," Renewable and Sustainable Energy Reviews, Elsevier, volume 71, issue C, pages 585-601, DOI: 10.1016/j.rser.2016.12.086.
• Bárcena-Ruiz, Juan Carlos & Campo, María Luz, 2017, "Taxes versus standards under cross-ownership," Resource and Energy Economics, Elsevier, volume 50, issue C, pages 36-50, DOI: 10.1016/j.reseneeco.2017.06.006.
• Böhringer, Christoph & Bye, Brita & Fæhn, Taran & Rosendahl, Knut Einar, 2017, "Targeted carbon tariffs: Export response, leakage and welfare," Resource and Energy Economics, Elsevier, volume 50, issue C, pages 51-73, DOI: 10.1016/j.reseneeco.2017.06.003.
• Brown, James R. & Martinsson, Gustav & Petersen, Bruce C., 2017, "What promotes R&D? Comparative evidence from around the world," Research Policy, Elsevier, volume 46, issue 2, pages 447-462, DOI: 10.1016/j.respol.2016.11.010.
• Duncan, Denvil & Nadella, Venkata & Giroux, Stacey & Bowers, Ashley & Graham, John D., 2017, "The road mileage user-fee: Level, intensity, and predictors of public support," Transport Policy, Elsevier, volume 53, issue C, pages 70-78, DOI: 10.1016/j.tranpol.2016.09.002.
• Cooray, Arusha & Dzhumashev, Ratbek & Schneider, Friedrich, 2017, "How Does Corruption Affect Public Debt? An Empirical Analysis," World Development, Elsevier, volume 90, issue C, pages 115-127, DOI: 10.1016/j.worlddev.2016.08.020.
• Syed Abul Hasan & Mathias Sinning, 2017, "GST Reform in Australia: Implications of Estimating Price Elasticities of Demand for Food," Crawford School Research Papers, Crawford School of Public Policy, The Australian National University, number 1705, Mar.
• Kugler, Adriana D. & Kugler, Maurice D. & Herrera-Prada, Luis O., 2017, "Do payroll tax breaks stimulate formality? Evidence from Colombia’s reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123312, Oct.
• Vassilis Sarantides & Pantelis Kammas, 2017, "Democratisation and tax structure: Greece versus Europe from a historical perspective," Working Papers, Economic History Society, number 17008, Apr.
• Tiago Nasser Appel, 2017, "Why was there no capitalism in early modern China?," Brazilian Journal of Political Economy, FGV EAESP, volume 37, issue 1, pages 167-188, February, DOI: 10.1590/0101-31572016v37n01a09.
• Tiago Nasser Appel, 2017, "Por que a China do início da idade moderna não conseguiu fazer a transição para o capitalismo?," Brazilian Journal of Political Economy, FGV EAESP, volume 37, issue 1, pages 167-188, February, DOI: 10.1590/0101-31572016v37n01a09.
• Tingting Ying & Brian Wright & Wei Huang, 2017, "Ownership structure and tax aggressiveness of Chinese listed companies," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 25, issue 3, pages 313-332, August, DOI: 10.1108/IJAIM-07-2016-0070.
• David Newbery, 2017, "The economics of air pollution from fossil fuels," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG 1708, May.
• Teresa Ghilarducci, 2017, "Innovations in Protecting the Old: Mostly Social Insurance and Some Assets," SCEPA working paper series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2017-05, May.
• Caterina Astarita & Gaetano D'Adamo, 2017, "Inequality and Structural Reforms: Methodological Concerns and Lessons from Policy," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 071, Dec.
• Peter McQuade & Sara Riscado & Stefano Santacroce, 2017, "Personal Income Tax in Ireland: The Future of the Universal Social Charge," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 028, Jul.
• Bruno Coquet, 2017, "La tarification des contrats courts : objectifs et instruments," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2017-29, Dec.
• Zhu Wang & Julian Wright, 2017, "Should Platforms be Allowed to Charge Ad Valorem Fees?," Working Paper, Federal Reserve Bank of Richmond, number 17-5, Mar.
• Gilbert Mbara & Ryszard Kokoszczynski & Joanna Tyrowicz, 2017, "Striking a balance: optimal tax policy with labor market duality," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 16.
• David Albouy & Bryan Stuart, 2017, "Urban Population and Amenities: The Neoclassical Model of Location," Working Papers, The George Washington University, Institute for International Economic Policy, number 2017-23.
• Pierre Courtioux & Christine Erhel & Daniel Vaughan-Whitehead, 2017, "Les classes moyennes en Europe et en France au sortir de la crise," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-01539448, Jun.
• Christophe Courbage & Cornel Oros & Jean-Marc Bascans, 2017, "Means-tested public support and the interaction between long-term care insurance and informal care," Post-Print, HAL, number hal-01434339, DOI: 10.1007/s10754-016-9206-4.
• Facundo Alvaredo & Lucas Chancel & Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2017, "Global Inequality Dynamics: New Findings from WID.world," Post-Print, HAL, number hal-01631225, May, DOI: 10.1257/aer.p20171095.
• Frédéric Gavrel, 2018, "The Magic of Layoff Taxes Requires Equilibrium Stability," Post-Print, HAL, number halshs-01462917, Apr, DOI: 10.1007/s10797-017-9459-y.
• Pierre Courtioux & Christine Erhel & Daniel Vaughan-Whitehead, 2017, "Les classes moyennes en Europe et en France au sortir de la crise," Post-Print, HAL, number halshs-01539448, Jun.
• Mathilde Godard, 2017, "Targeting disability insurance applications with screening," Post-Print, HAL, number halshs-01660800, Dec.
• Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017, "Top Wealth Shares in the UK over more than a Century," PSE Working Papers, HAL, number halshs-02658784.
• Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2017, "Distributional National Accounts: Methods and Estimates for the United States," PSE Working Papers, HAL, number halshs-02784725.
• Bruno Coquet, 2017, "La tarification des contrats courts : objectifs et instruments," Sciences Po Economics Publications (main), HAL, number hal-03455326, Dec.
• Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017, "Top Wealth Shares in the UK over more than a Century," World Inequality Lab Working Papers, HAL, number halshs-02658784.
• Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2017, "Distributional National Accounts: Methods and Estimates for the United States," World Inequality Lab Working Papers, HAL, number halshs-02784725.
• Bruno Coquet, 2017, "La tarification des contrats courts : objectifs et instruments," Working Papers, HAL, number hal-03455326, Dec.
• Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2017, "Top Wealth Shares in the UK over more than a Century," Working Papers, HAL, number halshs-02658784.
• Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2017, "Distributional National Accounts: Methods and Estimates for the United States," Working Papers, HAL, number halshs-02784725.
• Pantelis Kammas & Vassilis Sarantides, 2017, "Democratisation and tax structure: Greece versus Europe from a historical perspective," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe, Hellenic Observatory, LSE, number 109, May.
• OBARA, Takuya, 2017, "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University, number 66, Aug.
• KOYAMA, Mark & MORIGUCHI, Chiaki & 森口, 千晶 & SNG, Tuan-Hwee, 2017, "Geopolitics and Asia’s Little Divergence: State Building in China and Japan After 1850," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-51, Jul.
• Kenichi SHIMAMOTO, 2017, "The Relationship Between Greenspace Agreement, External Diseconomy And Residents’ Risk Assesment," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 1, pages 119-126, June.
• G. Jason JOLLEY & Anirudh V.S. RUHIL & Stephen KLEINSCHMIT & Aleksey KOLPAKOV, 2017, "Inter-Jurisdictional Competition For Sales Tax Revenues: A Natural Experiment Of Destination Retail Outlets," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 1, pages 53-62, June.
• Nikolaos VAROTSIS & Ioannis KATERELOS & Christos Ap. LADIAS, 2017, "Systemdynamik Einer Steuerreform: Der Fall Griechenland," Zeitschrift für die Regionale Wissenschaft, Hellenic Association of Regional Scientists, volume 0, issue 1, pages 29-44, Dezember.
• Nataliya Trusova, 2017, "Multiplicative Effects in System of Administering Taxes for Entities of Agricultural Business," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 116-126, June.
• GianCarlo Moschini & Harvey E. Lapan & Hyunseok Kim, 2017, "The Renewable Fuel Standard in Competitive Equilibrium: Market and Welfare Effects," Center for Agricultural and Rural Development (CARD) Publications, Center for Agricultural and Rural Development (CARD) at Iowa State University, number 17-wp575, Jun.
• Canta, Chiara & Cremer, Helmuth, 2017, "Long-term care policy with nonlinear strategic bequests," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 878, Sep.
• Wisdom Takumah & Bernard Njindan Iyke, 2017, "The links between economic growth and tax revenue in Ghana: an empirical investigation," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, volume 9, issue 1, pages 34-55.
• M Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2017, "Microreg: A Traditional Tax-Benefit Microsimulation Model Extended To Indirect Taxes And In Kind Transfers," International Journal of Microsimulation, International Microsimulation Association, volume 10, issue 1, pages 5-38.
• Ciminelli, Gabriele. & Ernst, Ekkehard & Giuliodori, Massimo. & Merola, Rossana., 2017, "The composition effects of tax-based consolidations on income inequality," ILO Working Papers, International Labour Organization, number 994966692502676.
• Esther Hauk & Mónica Oviedo & Xavier Ramos, 2017, "Perception of Corruption and Public Support for Redistribution in Latin America," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 441, Jun.
• Giuseppe Vitaletti, 2017, "Sraffa, Keynes, Rendite e Sistema Fiscale," Working papers, Società Italiana di Economia Pubblica, number 53, Feb.
• Luigi Bernardi, 2017, "Trump's tax reform plan: a short overview," Working papers, Società Italiana di Economia Pubblica, number 65, Oct.
• Du, Xiaodong & Feng, Hongli & Hennessy, David A., 2017, "Rationality of Choices in Subsidized Crop Insurance Markets," ISU General Staff Papers, Iowa State University, Department of Economics, number 201704010700001564, Apr.
• Bartels, Charlotte & Metzing, Maria, 2017, "An Integrated Approach for Top-Corrected Ginis," IZA Discussion Papers, IZA Network @ LISER, number 10573, Feb.
• Antwi, Yaa Akosa & Maclean, J. Catherine, 2017, "State Health Insurance Mandates and Labor Market Outcomes: New Evidence on Old Questions," IZA Discussion Papers, IZA Network @ LISER, number 10578, Feb.
• Hauk, Esther & Oviedo, Mónica & Ramos, Xavier, 2017, "Perception of Corruption and Public Support for Redistribution in Latin America," IZA Discussion Papers, IZA Network @ LISER, number 10854, Jun.
• Bergman, Peter & Denning, Jeffrey T. & Manoli, Dayanand, 2017, "Broken Tax Breaks? Evidence from a Tax Credit Information Experiment with 1,000,000 Students," IZA Discussion Papers, IZA Network @ LISER, number 10997, Sep.
• Jean-Marc Bascans & Christophe Courbage & Cornel Oros, 2017, "Means-tested public support and the interaction between long-term care insurance and informal care," International Journal of Health Economics and Management, Springer, volume 17, issue 2, pages 113-133, June, DOI: 10.1007/s10754-016-9206-4.
• Emilson Caputo Delfino Silva, 2017, "Tax competition and federal equalization schemes with decentralized leadership," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 1, pages 164-178, February, DOI: 10.1007/s10797-016-9402-7.
• Peter Egger & Doina Radulescu & Nora Strecker, 2017, "On the spread of social protection systems," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 4, pages 550-574, August, DOI: 10.1007/s10797-017-9464-1.
• David R. Agrawal & William F. Fox, 2017, "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 903-926, September, DOI: 10.1007/s10797-016-9422-3.
• Alex Ufier, 2017, "The effect of VATs on government balance sheets," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 1141-1173, December, DOI: 10.1007/s10797-016-9406-3.
• X. Ruiz del Portal, 2017, "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, volume 122, issue 2, pages 97-119, October, DOI: 10.1007/s00712-017-0536-6.
• X. Ruiz del Portal, 2017, "Erratum to: Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, volume 122, issue 2, pages 197-197, October, DOI: 10.1007/s00712-017-0570-4.
• Tigran Melkonyan & Dwayne Banks & Jeanne Wendel, 2017, "Industrial Policy to Develop a Multi-Firm Industry," Journal of Industry, Competition and Trade, Springer, volume 17, issue 3, pages 283-303, September, DOI: 10.1007/s10842-016-0242-z.
• Linda Cohen & Amihai Glazer, 2017, "Bargaining within the family can generate a political gender gap," Review of Economics of the Household, Springer, volume 15, issue 4, pages 1399-1413, December, DOI: 10.1007/s11150-015-9317-6.
• Seiichiro Mozumi, 2017, "Tax Policy for Great Society Programs: Tax Expenditure and the Failure of Comprehensive Tax Reform in the United States in 1969," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-009, Mar.
• Darío Alejandro Rossignolo, 2017, "La competencia tributaria vertical y el tamaño del sector público," Económica, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 63, pages 72-134, January-D.
• Jan Werner, 2017, "The "Pacto Fiscal" in Bolivia - A sound intergovernmental forum or just another toothless paper tiger?," Working Papers, Institute of Local Public Finance, number 01-2017, Oct.
• Fabian Scheler & Frank Ecker & Jan Werner, 2017, "The Neglect Effect in Security Beta Estimates - An observation of the US stock market from 1933 until 2016," Working Papers, Institute of Local Public Finance, number 02-2017, Nov.
• Stefano Boscolo, 2017, "Fine della progressività? Dalla comprehensive income tax alle imposte cedolari," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0154, Jun.
• Pierre Courtioux & Christine Erhel & Daniel Vaughan-Whitehead, 2017, "Les classes moyennes en Europe et en France au sortir de la crise," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 17029, Jun, DOI: 10.15122/isbn.978-2-406-11409-3.p.0.