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

• 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, October.
• Robert A. Moffitt, 2018, "Tax Policy and the Economy, Volume 32," NBER Books, National Bureau of Economic Research, Inc, number moff-5, October.
• 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.
• Adam M. Lavecchia, 2018, "Tax-Free Savings Accounts: Who uses them and how?," Working Papers, University of Ottawa, Department of Economics, number 1802E.
• Rachel Griffith & Martin O’Connell & Kate Smith, 2018, "Corrective Taxation and Internalities from Food Consumption," CESifo Economic Studies, CESifo Group, volume 64, issue 1, pages 1-14.
• Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2018, "Distributional National Accounts: Methods and Estimates for the United States," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 133, issue 2, pages 553-609.
• Karel Mertens & José Luis Montiel Olea, 2018, "Marginal Tax Rates and Income: New Time Series Evidence," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 133, issue 4, pages 1803-1884.
• NiÈ›u Maria, 2018, "Tax Evasion: Concept, Causes and Forms at the Macro and Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 227-232, July.
• NiÈ›u Maria, 2018, "The Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 173-176, December.
• Cuceu IonuÅ£-Constantin & Văidean Viorela-Ligia, 2018, "Redistributing Income through VAT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 588-592, December.
• Agnieszka Malkowska & Agnieszka Telega & Michal Gluszak & Bartlomiej Marona, 2018, "Spatial interdependence in property taxation: the case of Polish municipalities," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 13, issue 2, pages 265-283, June, DOI: 10.24136/eq.2018.014.
• Ván, Bálint & Oláh, Dániel, 2018, "Does VAT Cut Appear on the Menu? – The Consumer Price Impact of Hungarian VAT Decreases of 2016–2017," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 3, pages 355-375.
• Faiz Ur Rehman & Muhammad Nasir, 2018, "In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan," PIDE-Working Papers, Pakistan Institute of Development Economics, number 2018:158.
• Yamamura, Eiji & Tsutsui, Yoshiro & Ohtake, Fumio, 2018, "Altruistic and selfish motivations of charitable giving: The case of the hometown tax donation system (Furusato nozei) in Japan," MPRA Paper, University Library of Munich, Germany, number 86181, Apr.
• Dladla, Khumbuzile & Khobai, Hlalefang, 2018, "The impact of Taxation on Economic Growth in South Africa," MPRA Paper, University Library of Munich, Germany, number 86219, Apr.
• Ibrahim, Taofik, 2018, "Government expenditure-revenue nexus reconsidered for Nigeria: Does structural break matter?," MPRA Paper, University Library of Munich, Germany, number 86220, Jan, revised 21 Oct 2017.
• Bhattacherjee, Sanjay & Sarkar, Palash, 2018, "Voting in the Goods and Service Tax Council of India," MPRA Paper, University Library of Munich, Germany, number 86239, Apr.
• Stoian, Andreea & Vintila, Nicoleta & Tatu, Lucian & Miricescu, Emilian, 2018, "On the fairness and the redistributive effects of PIT in Central and Eastern European countries," MPRA Paper, University Library of Munich, Germany, number 86568, Mar.
• Carrillo, Paul & Emran, M. Shahe, 2018, "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper, University Library of Munich, Germany, number 87445, Jun.
• Ahmad, Khalil & Ali, Safdar & Ali, Amjad, 2018, "Trade Revenue Implications of Trade Liberalization in Pakistan," MPRA Paper, University Library of Munich, Germany, number 87529, May.
• Ván, Bálint & Olah, Daniel, 2018, "Szerepel-e az áfacsökkentés az étlapon? A 2016-2017-es magyarországi áfacsökkentések árhatásai
  [Does VAT cut appear on the menu? The consumer price impact of Hungarian VAT decreases of 2016-2017]," MPRA Paper, University Library of Munich, Germany, number 88165, Jul.
• Rickman, Dan S. & Wang, Hongbo, 2018, "U.S. State and Local Fiscal Policy and Economic Activity: Do We Know More Now?," MPRA Paper, University Library of Munich, Germany, number 88422, Aug.
• Ali, Amjad & Audi, Marc, 2018, "Macroeconomic Environment and Taxes Revenues in Pakistan: An Application of ARDL Approach," MPRA Paper, University Library of Munich, Germany, number 88916.
• Biloa Essimi, Jean Aristide, 2018, "Collective Action and Application of Tax Regulation in the Mining Industry in Development Countries: the Case of Cameroon," MPRA Paper, University Library of Munich, Germany, number 88987, Jun.
• Wang, Haoying, 2018, "An Economic Impact Analysis of Oil and Natural Gas Development in the Permian Basin," MPRA Paper, University Library of Munich, Germany, number 89280, Sep.
• Kayis-Kumar, Ann, 2018, "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper, University Library of Munich, Germany, number 89703, Sep.
• Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
• Boukbech, Rachid & Bousselhamia, Ahmed & Ezzahid, Elhadj, 2018, "Determinants of tax revenues: Evidence from a sample of Lower Middle Income countries," MPRA Paper, University Library of Munich, Germany, number 90268, Nov.
• Yılmaz, Engin, 2018, "Vergi gelirlerinin tahminlenmesine yönelik ekonometrik model
  [Econometric model for forecasting tax revenues]," MPRA Paper, University Library of Munich, Germany, number 91192, Nov, revised 01 Dec 2018.
• Albadri, Abdul Aziz Munawar & Zaki, Euis Prihastini Zakiah, 2018, "Analisis Pemberdayaan Ekonomi Masyarakat Melalui Penyaluran Zakat Produktif Di Laz Zakat Center Cirebon
  [Analysis Of Community Economic Empowerment Through Distribution Of Productive Zakat In Laz Zakat Center Cirebon]," MPRA Paper, University Library of Munich, Germany, number 94069, Dec, revised 22 May 2019.
• Abdul-Wahab, Shamsia & Haruna, Issahaku & Nkegbe, Paul Kwame, 2018, "Effectiveness of resource mobilisation strategies of the Wa municipal assembly," MPRA Paper, University Library of Munich, Germany, number 96880, Sep, revised 24 Oct 2018.
• Nkrumah, Kwabena Meneabe, 2018, "Essays In Fiscal Policy And State Dependence Fiscal Policy Innovations Using A New Econometric Approach," MPRA Paper, University Library of Munich, Germany, number 98689.
• Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Armah, Mark Kojo, 2018, "Exchange Rate Volatility and Tax Revenue: Evidence from Ghana," MPRA Paper, University Library of Munich, Germany, number 99857, Oct.
• Lenka Rihova, 2018, "The Tax Competitiveness of Tourism Enterprises in an International Context," ACTA VSFS, University of Finance and Administration, volume 12, issue 1, pages 74-95.
• Radek Stefanski & Gerhard Toews, 2018, "What’s in a wedge? Misallocation and Taxation in the Oil Industry," 2018 Meeting Papers, Society for Economic Dynamics, number 272.
• Paul Klein & Gustavo Ventura, 2018, "Taxation, Expenditures and the Irish Miracle," 2018 Meeting Papers, Society for Economic Dynamics, number 282.
• Julian Neira & Rish Singhania, 2018, "The Role of Corporate Taxes in the Decline of the Startup Rate," 2018 Meeting Papers, Society for Economic Dynamics, number 472.
• Jonathan Heathcote & Gianluca Violante & Kjetil Storesletten, 2018, "Optimal Progressivity with Age-Dependent Taxation," 2018 Meeting Papers, Society for Economic Dynamics, number 501.
• Facundo Piguillem & Alessandro Riboni, 2018, "Fiscal Rules as Bargaining Chips," 2018 Meeting Papers, Society for Economic Dynamics, number 732.
• Jack Favilukis & Pierre Mabille & Stijn Van Nieuwerburgh, 2018, "Affordable Housing and City Welfare," 2018 Meeting Papers, Society for Economic Dynamics, number 867.
• Amjad Ali & Marc Audi, 2018, "Macroeconomic Environment and Taxes Revenues in Pakistan: An Application of ARDL Approach," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 7, issue 1, pages 30-39, March.
• Serhan Cevik, 2018, "Unlocking Pakistan’s Revenue Potential," South Asian Journal of Macroeconomics and Public Finance, , volume 7, issue 1, pages 17-36, June, DOI: 10.1177/2277978718760068.
• Magdalena Ziolo & Dominika Dzikowska, 2018, "Sustainable Finance in the Face of the Financial Exclusion Problem (Finanse zrownowazone wobec problemu wykluczenia finansowego)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 27, pages 7-21.
• Been-Lon Chen & Chih-Feng Lai, 2018, "Optimal Capital Income Taxes in the infinite horizon model with Progressive Income Taxes," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 19-A004, Aug.
• Işıl Fulya ORKUNOĞLU-ŞAHİN & Ahmet Burçin YERELİ, 2018, "Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
• Hakan AY & Mehmet Latif HAYDANLI, 2018, "The Analysis of Tax Burden and Income Distribution in Turkey during the Republican Era," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(38).
• Theepakorn Jithitikulchai & Tatiana Andreyeva, 2018, "Sugar-Sweetened Beverage Demand and Tax Simulation for Federal Food Assistance Participants: A Case of Two New England States," Applied Health Economics and Health Policy, Springer, volume 16, issue 4, pages 549-558, August, DOI: 10.1007/s40258-018-0399-1.
• Tomer Blumkin & Leif Danziger, 2018, "Deserving poor and the desirability of a minimum wage," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 7, issue 1, pages 1-17, December, DOI: 10.1186/s40172-018-0066-7.
• Isaac Kwesi Ofori & Camara Kwasi Obeng & Mark Kojo Armah, 2018, "Exchange rate volatility and tax revenue: Evidence from Ghana," Cogent Economics & Finance, Taylor & Francis Journals, volume 6, issue 1, pages 1537822-153, January, DOI: 10.1080/23322039.2018.1537822.
• Canta, Chiara & Cremer, Helmuth, 2018, "Opting out and topping up reconsidered: informal care under uncertain altruism," TSE Working Papers, Toulouse School of Economics (TSE), number 18-924, May, revised Nov 2019.
• James Alm & Yongzheng Liu, 2018, "Corruption, Taxation, and Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1802, Mar.
• James Alm & J. Sebastian Leguizamon, 2018, "The Housing Crisis, Foreclosures, and Local Tax Revenues," Working Papers, Tulane University, Department of Economics, number 1803, Mar.
• James Alm, 2018, "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait," Working Papers, Tulane University, Department of Economics, number 1804, Mar.
• Chris Evans & Richard Krever & James Alm, 2018, "Tax and Corruption: A Global Perspective," Working Papers, Tulane University, Department of Economics, number 1805, Mar.
• James Alm, 2018, "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers, Tulane University, Department of Economics, number 1806, Mar.
• L. (Lisa B.) Ryan & Sarah La Monaca & Linda Mastrandrea & Petr Spodniak, 2018, "Harnessing electricity retail tariffs to support climate change policy," Open Access publications, School of Economics, University College Dublin, number 10197/9911, Jun.
• L. (Lisa B.) Ryan & Sarah La Monaca & Linda Mastrandrea & Petr Spodniak, 2018, "Harnessing Electricity Retail Tariffs to Support Climate Change Policy," Working Papers, School of Economics, University College Dublin, number 201822, Dec.
• James Andreoni, 2018, "The Benefits and Costs of Donor-Advised Funds," Tax Policy and the Economy, University of Chicago Press, volume 32, issue 1, pages 1-44, DOI: 10.1086/697137.
• Alex Rees-Jones & Dmitry Taubinsky, 2018, "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," Tax Policy and the Economy, University of Chicago Press, volume 32, issue 1, pages 107-133, DOI: 10.1086/697139.
• Mary Donegan & T. William Lester & Nichola Lowe, 2018, "Striking a Balance: A National Assessment of Economic Development Incentives," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 18-291, Sep.
• Gnat Sebastian, 2018, "Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax," Real Estate Management and Valuation, Paradigm, volume 26, issue 1, pages 63-72, March, DOI: 10.2478/remav-2018-0006.
• Aizenman, Joshua & Jinjarak, Yothin & Nguyen, Hien Thi Kim & Park, Donghyun, 2018, "Fiscal space and government-spending & tax-rate cyclicality patterns: A cross-country comparison, 1960-2016," Working Paper Series, Victoria University of Wellington, School of Economics and Finance, number 20837.
• Gilbert Mbaraa & Ryszard Kokoszczyński, 2018, "Corporate governance, tax evasion and business cycles," Working Papers, Faculty of Economic Sciences, University of Warsaw, number 2018-10.
• Chiu Yu Ko & Mark Koyama & Tuan†Hwee Sng, 2018, "Unified China And Divided Europe," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 59, issue 1, pages 285-327, February, DOI: 10.1111/iere.12270.
• Marina Azzimonti, 2018, "The Politics Of Fdi Expropriation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 59, issue 2, pages 479-510, May, DOI: 10.1111/iere.12277.
• Hammed Adetola Adefeso, 2018, "Government Tax Policy and Private Sector Development in Nigeria: Evidence from Dynamic Panel Data Model," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 21, issue 1, pages 1-15, May, DOI: 10.2478/zireb-2018-0001.
• Redonda, Agustin & Diaz de Sarralde, Santiago & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2018, "Tax expenditure and the treatment of tax incentives for investment," Economics Discussion Papers, Kiel Institute for the World Economy, number 2018-57.
• Zárate Marco, Anabel & Vallés Giménez, Jaime, 2018, "Regional tax effort in Spain," Economics Discussion Papers, Kiel Institute for the World Economy, number 2018-79.
• Balamatsias, Pavlos, 2018, "Democracy and taxation," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 12, pages 1-28, DOI: 10.5018/economics-ejournal.ja.2018-.
• Hirte, Georg & Tscharaktschiew, Stefan, 2018, "The impact of anti-congestion policies and the role of labor-supply margins," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 04/18.
• Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2018, "Higher taxes on less elastic goods? Evidence from German municipalities," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-039.

2017

• Przemyslaw Kowalski & Daniel Rabaioli, 2017, "Bringing together international trade and investment perspectives on state enterprises," OECD Trade Policy Papers, OECD Publishing, number 201, May, DOI: 10.1787/e4019e87-en.
• Jeffrey Grogger, 2017, "Soda Taxes And The Prices of Sodas And Other Drinks: Evidence From Mexico," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, volume 99, issue 2, pages 481-498.
• Nicole M. Mason & Thomas S. Jayne & Nicolas van de Walle, 2017, "The Political Economy of Fertilizer Subsidy Programs in Africa: Evidence from Zambia," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, volume 99, issue 3, pages 705-731.
• Xiaodong Du & Hongli Feng & David A. Hennessy, 2017, "Rationality of Choices in Subsidized Crop Insurance Markets," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, volume 99, issue 3, pages 732-756.
• GianCarlo Moschini & Harvey Lapan & Hyunseok Kim, 2017, "The Renewable Fuel Standard in Competitive Equilibrium: Market and Welfare Effects," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, volume 99, issue 5, pages 1117-1142.
• Edoardo Di Porto & Angela Parenti & Sonia Paty & Zineb Abidi, 2017, "Local government cooperation at work: a control function approach," Journal of Economic Geography, Oxford University Press, volume 17, issue 2, pages 435-463.
• Florian Scheuer & Iván Werning, 2017, "The Taxation of Superstars," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 132, issue 1, pages 211-270.
• Agnieszka Malkowska & Agnieszka Telega & Michal Gluszak & Bartlomiej Marona, 2017, "Property tax autonomy and tax mimicking in major metropolitan areas in Poland," Working Papers, Institute of Economic Research, number 69/2017, May, revised May 2017.
• Loredana Andreea Cristea, 2017, "The Share and Evolution of Indirect Taxes in the State’s Revenues - Case of Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 307-314.
• Debojyoti Mazumder & Rajit Biswas, 2017, "Political Regime Change and State Performance," Review of Economics and Institutions, Università di Perugia, volume 8, issue 1.
• Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017, "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper, University Library of Munich, Germany, number 78652, Mar.
• Şen, Hüseyin & Bulut-Çevik, Zeynep Burcu & Kaya, Ayşe, 2017, "The Khaldun-Laffer Curve Revisited: A Personal Income Tax-Based Analysis for Turkey," MPRA Paper, University Library of Munich, Germany, number 78850, Apr, revised 27 Apr 2017.
• Kotroyannos, Dimitrios & Tzagarakis, Stelios & Mavrozacharakis, Emmanouil & Kamekis, Apostolos, 2017, "Utopian Left-Wing Expectations and the Social Consequences of the 3rd Memorandum in Greece," MPRA Paper, University Library of Munich, Germany, number 78971, May.
• Lee, Sang-Ho & Muminov, Timur & Tomaru, Yoshihiro, 2017, "Partial Privatization and Subsidization in a Mixed Duopoly: R&D versus Output Subsidies," MPRA Paper, University Library of Munich, Germany, number 79778, Jun.
• Hadjinikolov, Dimitar, 2017, "Bulgaria in the EU Cohesion Process," MPRA Paper, University Library of Munich, Germany, number 79885, Jun.
• Klenert, David & Mattauch, Linus & Combet, Emmanuel & Edenhofer, Ottmar & Hepburn, Cameron & Rafaty, Ryan & Stern, Nicholas, 2017, "Making Carbon Pricing Work," MPRA Paper, University Library of Munich, Germany, number 80943, Aug.
• Neira, Julian & Singhania, Rish, 2017, "The Role of Corporate Taxes in the Decline of the Startup Rate," MPRA Paper, University Library of Munich, Germany, number 81662, Sep.
• Zaruk, Natalia & Tikhonova, Anna & Lukina, Valentina, 2017, "Статистическая Оценка Налогового Контроля Как Инструмент Налогового Мониторинга
  [Statistical Estimation Of Tax Control As A Tool Of Tax Monitoring]," MPRA Paper, University Library of Munich, Germany, number 83418, Apr.
• Bagis, Bilal, 2017, "Macroeconomic Implications of Changes in Social Security Rules," MPRA Paper, University Library of Munich, Germany, number 84051, Feb.
• Lee, Sang-Ho & Tomaru, Yoshihiro, 2017, "Output and R&D subsidies in a mixed oligopoly," MPRA Paper, University Library of Munich, Germany, number 84410, Mar.
• Pereira, Alfredo & Pereira, Rui, 2017, "The Role of Electricity for the Decarbonization of the Portuguese Economy - DGEP Technical Report," MPRA Paper, University Library of Munich, Germany, number 84782, Sep.
• Benjasak, Chonlakan & Bhattarai, Keshab, 2017, "General Equilibrium Impacts VAT and Corporate Tax in Thailand," MPRA Paper, University Library of Munich, Germany, number 88816, Aug, revised 01 Jul 2018.
• Nguyen, Cuong, 2017, "Simulation of the Impacts of Value-Added-Tax Increases on Welfare and Poverty in Vietnam," MPRA Paper, University Library of Munich, Germany, number 93139, Aug.
• Chapman, Larry & McKenzie, Ken & Porter, Shawn & Tedds, Lindsay M., 2017, "Tax Policy Forum: Review of Tax Expenditures, Budget 2016," MPRA Paper, University Library of Munich, Germany, number 96926, Jul.
• Hana Zídková & Jana Tepperová, 2017, "How Effective is the Registration of Sales?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 4, pages 5-18, DOI: 10.18267/j.efaj.197.
• Bilal Bagis, 2017, "Macroeconomic Implications of Changes in Social Security Rules," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, volume 6, issue 1, pages 01-20, January.
• Wasi Ul Islam & Hafiz Muhammad Abubakar Siddique, 2017, "Determinants of Low Tax Revenue: A panel Data Analysis," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 6, issue 1, pages 28-34, March.
• Tanzi, Vito (Танзи, Вито), 2017, "Government versus Markets: The Changing Economic Role of the State
  [Правительство И Рынки: Меняющаяся Экономическая Роль Государства]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 1, pages 134-165, February.
• Silvia Tiezzi & Stefano F. Verde, 2017, "The signaling effect of gasoline taxes and its distributional implications," RSCAS Working Papers, European University Institute, number 2017/06, Feb.
• Marco Magnani, 2017, "Electoral competition with ideologically biased voters," Journal of Theoretical Politics, , volume 29, issue 3, pages 415-439, July, DOI: 10.1177/0951629816650761.
• James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017, "What Drives State Tax Reforms?," Public Finance Review, , volume 45, issue 4, pages 443-457, July.
• Facundo Alvaredo & Anthony B. Atkinson & Salvatore Morelli, 2017, "Top Wealth Shares in the UK over more than a Century," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 464, Jan.
• Rogério Arthmar & Alexandre Ottoni Teatini Salles, 2017, "Entrepreneurship and Economic Development in Brazil: Recent Trends," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 15, issue 70, pages 115-127.
• Pedro Garcia-del-Barrio, 2017, "Pareto-improving income redistribution: expanding consumer access to the vaccines market," Economics of Governance, Springer, volume 18, issue 3, pages 275-313, August, DOI: 10.1007/s10101-017-0190-z.
• Hikaru Ogawa & Masafumi Tsubuku, 2017, "A note on tax analysis in a two-region model of monopolistic competition," Letters in Spatial and Resource Sciences, Springer, volume 10, issue 3, pages 327-335, October, DOI: 10.1007/s12076-017-0187-9.
• Wolfram F. Richter, 2017, "Steuerreform in den USA
  [Tax Reform in the United States]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 4, pages 279-281, April, DOI: 10.1007/s10273-017-2130-5.
• Charles B. Blankart, 2017, "Ausgabenautonomie ohne Finanzautonomie: ein Geburtsfehler des deutschen Grundgesetzes
  [Public Expenditure Autonomy without Fiscal Autonomy: A Birth Defect of the German Fiscal Constitution]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 6, pages 440-444, June, DOI: 10.1007/s10273-017-2157-7.
• Geir H. M. Bjertnæs, 2017, "The efficient combination of taxes on fuel and vehicles," Discussion Papers, Statistics Norway, Research Department, number 867, Oct.
• Bas Jacobs & Alexandra Victoria Rusu, 2017, "Why is the Long-Run Tax on Capital Income Zero? Explaining the Chamley-Judd Result," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 17-011/VI, Jan.
• Jesse M. Hinde, 2017, "Incentive(less)? The Effectiveness of Tax Credits and Cost-Sharing Subsidies in the Affordable Care Act," American Journal of Health Economics, MIT Press, volume 3, issue 3, pages 346-369, Summer.
• Michael R. Richards & Joachim Marti & Johanna Catherine Maclean & Jason Fletcher & Donald Kenkel, 2017, "Tobacco Control, Medicaid Coverage, and the Demand for Smoking Cessation Drugs," American Journal of Health Economics, MIT Press, volume 3, issue 4, pages 528-549, Fall.
• Canta, Chiara & Cremer, Helmuth, 2017, "Long-term care policy with nonlinear strategic bequests," TSE Working Papers, Toulouse School of Economics (TSE), number 17-839, Sep.
• Jesse M. Hinde, 2017, "Incentive(less)? The Effectiveness of Tax Credits and Cost-Sharing Subsidies in the Affordable Care Act," American Journal of Health Economics, University of Chicago Press, volume 3, issue 3, pages 346-369, Summer.
• Michael R. Richards & Joachim Marti & Johanna Catherine Maclean & Jason Fletcher & Donald Kenkel, 2017, "Tobacco Control, Medicaid Coverage, and the Demand for Smoking Cessation Drugs," American Journal of Health Economics, University of Chicago Press, volume 3, issue 4, pages 528-549, Fall.
• Nir Jaimovich & Sergio Rebelo, 2017, "Nonlinear Effects of Taxation on Growth," Journal of Political Economy, University of Chicago Press, volume 125, issue 1, pages 265-291, DOI: 10.1086/689607.
• David Albouy & Arash Farahani, 2017, "Valuing Public Goods More Generally: The Case of Infrastructure," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 17-272, Mar.
• Hansen, Ole-Petter Moe & Legge, Stefan, 2017, "Quantifying Determinants of Immigration Preferences," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1710, Jul.
• Marianne Bitler & Hilary Hoynes & Elira Kuka, 2017, "Do In-Work Tax Credits Serve as a Safety Net?," Journal of Human Resources, University of Wisconsin Press, volume 52, issue 2, pages 319-350.
• Craig Brett & John A Weymark, 2017, "Majority Rule and Selfishly Optimal Nonlinear Income Tax Schedules with Discrete Skill Levels," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 17-00015, Nov.
• Facundo Alvaredo & Salvatore Morelli & Anthony B. Atkinson, 2017, "Top wealth shares in the UK over more than a century," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2017:01.
• Hevia,Constantino & Loayza,Norman V. & Meza Cuadra Balcazar,Claudia Maria, 2017, "Industrial policies vs public goods under asymmetric information," Policy Research Working Paper Series, The World Bank, number 8052, May.
• Facundo Alvaredo & Lucas Chancel & Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2017, "Global Inequality Dynamics: New Findings from WID.world," Working Papers, World Inequality Lab, number 201701, Jan.
• Braun, Julia & Zagler, Martin, 2017, "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series, WU Vienna University of Economics and Business, number 242, Mar.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2017, "Output‐based rebating of carbon taxes in a neighbour's backyard: Competitiveness, leakage and welfare," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 50, issue 2, pages 426-455, May, DOI: 10.1111/caje.12264.
• Daniel S. Grossman & Brad R. Humphreys & Jane E. Ruseski, 2017, "Out of the Outhouse: The Impact of Place-Based Policies on Dwelling Characteristics in Appalachia," Working Papers, Department of Economics, West Virginia University, number 17-10, Jul.
• Şen, Hüseyin & Kaya, Ayşe, 2017, "How large are fiscal multipliers in Turkey?," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 162763.
• Ciminelli, Gabriele & Ernst, Ekkehard & Giuliodori, Massimo & Merola, Rossana, 2017, "The Composition Effects of Tax-Based Consolidations on Income Inequality," GLO Discussion Paper Series, Global Labor Organization (GLO), number 25.
• Balamatsias, Pavlos, 2017, "Democracy and taxation," Economics Discussion Papers, Kiel Institute for the World Economy, number 2017-100.
• Grottke, Markus & Lorenz, Johannes, 2017, "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-30-17.
• Braun, Julia & Zagler, Martin, 2017, "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168084.
• 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.