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

2016

• David Bjerk, 2016, "In front of and behind the veil of ignorance: an analysis of motivations for redistribution," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 47, issue 4, pages 791-824, December, DOI: 10.1007/s00355-016-0992-x.
• Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016, "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers, Statistics Norway, Research Department, number 837, Feb.
• Hans Koster & Fang Fang Cheng & Michiel Gerritse & Frank van Oort, 2016, "Place-based Policies, Firm Productivity and Displacement Effects: Evidence from Shenzhen, China," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 16-021/VIII, Apr.
• Claudiu Albulescu & Matei Tamasila & Ilie Taucean, 2016, "Shadow Economy, Tax Policies, Institutional Weakness and Financial Stability in Selected Oecd Countries," Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 2016, ToKnowPress.
• Hiroshi Aiura & Hikaru Ogawa, 2016, "Indirect Taxes in the Cross-border Shopping Model: A Monopolistic Competition Approach," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-1014, May.
• Robert J. R. Elliott & Toshihiro Okubo, 2016, "Ecological Modernization in Japan: The Role of Interest Rate Subsidies and Voluntary Pollution Control Agreements," Asian Economic Papers, MIT Press, volume 15, issue 3, pages 66-88, Fall.
• David Albouy, 2016, "What Are Cities Worth? Land Rents, Local Productivity, and the Total Value of Amenities," The Review of Economics and Statistics, MIT Press, volume 98, issue 3, pages 477-487, July.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2016, "Maybe "honor thy father and thy mother": uncertainfamily aid and the design of social long term care insurance," TSE Working Papers, Toulouse School of Economics (TSE), number 16-685, Jul.
• Reynaert, Mathias & Sallee, James M., 2016, "Who Benefits When Firms Game Corrective Policies?," TSE Working Papers, Toulouse School of Economics (TSE), number 16-739, Dec, revised Aug 2019.
• Darío Rossignolo, 2016, "Taxes, Expenditures, Poverty and Income Distribution in Argentina," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 45, May.
• James Alm & Jay A. Soled, 2016, "W(h)ither the Tax Gap?," Working Papers, Tulane University, Department of Economics, number 1618, Dec.
• James Alm & David M. Bruner & Michael McKee, 2016, "Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime," Working Papers, Tulane University, Department of Economics, number 1620, Dec.
• James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2016, "What Drives State Tax Reforms?," Working Papers, Tulane University, Department of Economics, number 1621, Dec.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2016, "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," Tax Policy and the Economy, University of Chicago Press, volume 30, issue 1, pages 91-128, DOI: 10.1086/685594.
• Leah K. Lakdawala & David Simon, 2016, "The Intergenerational Consequences of Tobacco Policy," Working papers, University of Connecticut, Department of Economics, number 2016-27, Oct.
• Carmen Magaly León Segura & Carmen Mesa León, 2016, "An approach to the assessment of impacts of subsidies for housing: La Habana Vieja, Cuba," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 41, issue 41, pages 129-150, January-J.
• Peter Egger & Doina Radulescu & Nora Strecker, 2016, "On the spread of social protection systems," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2016-99.
• Craig Brett & John A Weymark, 2016, "Voting over Selfishly Optimal Nonlinear Income Tax Schedules with a Minimum-Utility Constraint," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 16-00005, Feb.
• Craig Brett & John A Weymark, 2016, "Optimal Nonlinear Taxation of Income and Savings Without Commitment," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 16-00010, Mar.
• Adam Blandin, 2016, "Learning by Doing and Ben-Porath: Life-cycle Predictions and Policy Implications," Working Papers, VCU School of Business, Department of Economics, number 1604, Oct.
• James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016, "Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2016:36.
• Bown,Chad P. & Crowley,Meredith A & Bown,Chad P. & Crowley,Meredith A, 2016, "The empirical landscape of trade policy," Policy Research Working Paper Series, The World Bank, number 7620, Apr.
• Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2016, "Distributional National Accounts: Methods and Estimates for the United States," Working Papers, World Inequality Lab, number 201603, Dec.
• Facundo Alvaredo & Anthony Atkinson & Salvatore Morelli, 2016, "Top wealth shares in the UK over more than a century," Working Papers, World Inequality Lab, number 201702, Dec.
• Richard Blundell & Monica Costa Dias & Costas Meghir & Jonathan Shaw, 2016, "Female Labor Supply, Human Capital, and Welfare Reform," Econometrica, Econometric Society, volume 84, issue , pages 1705-1753, September.
• James Alm & Jeremy Clark & Kara Leibel, 2016, "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, John Wiley & Sons, volume 82, issue 3, pages 725-747, January, DOI: 10.1002/soej.12106.
• Dakshina G. De Silva & Robert P. McComb & Anita R. Schiller, 2016, "What Blows in with the Wind?," Southern Economic Journal, John Wiley & Sons, volume 82, issue 3, pages 826-858, January, DOI: 10.1002/soej.12110.
• Wenéyam Hippolyte Balima & Jean‐Louis Combes & Alexandru Minea, 2016, "Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries," Southern Economic Journal, John Wiley & Sons, volume 83, issue 2, pages 550-572, October, DOI: 10.1002/soej.12155.
• Attinasi, Maria-Grazia & Prammer, Doris & Stähler, Nikolai & Tasso, Martino & Van Parys, Stefan, 2016, "Budget-neutral labour tax wedge reductions: A simulation-based analysis for selected euro area countries," Discussion Papers, Deutsche Bundesbank, number 26/2016.
• Gadatsch, Niklas & Hollmayr, Josef & Stähler, Nikolai, 2016, "Thoughts on a fiscal union in EMU," Discussion Papers, Deutsche Bundesbank, number 40/2016.
• Corneo, Giacomo G. & Bönke, Timm & Westermeier, Christian, 2016, "Erbschaft und Eigenleistung im Vermögen der Deutschen: eine Verteilungsanalyse," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 17, issue 1, pages 35-53, DOI: 10.1515/pwp-2016-0003.
• Goerke, Björn & Albers, Sönke, 2016, "Long-term effects of subsidies on firm growth: introducing the concept of outcome additionality," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 142164.
• Kirui, Benard Kipyegon, 2016, "Tax Practitioners: Advocates of Compliance or Avoidance?," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 172487.
• Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016, "Experimental evidence on tax salience and tax incidence," Kiel Working Papers, Kiel Institute for the World Economy, number 2062.
• Grottke, Markus & Kittl, Maximilian, 2016, "First the stick, then the carrot? A cross-country evaluation of the OECD's initiative against harmful tax competition," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-21-16.
• Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016, "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-003.

2015

• Orsetta Causa & Alain de Serres & Nicolas Ruiz, 2015, "Structural reforms and income distribution," OECD Economic Policy Papers, OECD Publishing, number 13, Apr, DOI: 10.1787/5js3777lbxzn-en.
• Przemyslaw Kowalski & Kateryna Perepechay, 2015, "International Trade and Investment by State Enterprises," OECD Trade Policy Papers, OECD Publishing, number 184, Sep, DOI: 10.1787/5jrtcr9x6c48-en.
• Christoph Böhringer & Brita Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2015, "Targeted carbon tariffs - Carbon leakage and welfare effects," Working Papers, University of Oldenburg, Department of Economics, number V-376-15, Mar, revised Mar 2015.
• Christoph Böhringer & Knut Einar Rosendahl & Halvor Briseid Storrøsten, 2015, "Mitigating carbon leakage: Combining output-based rebating with a consumption tax," Working Papers, University of Oldenburg, Department of Economics, number V-380-15, May, revised May 2015.
• Domagoj Pavic & Domagoj Karacic, 2015, "Newly Created Consequences Caused By The Change Of Income Tax," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 524-533.
• Emina Jerkovic, 2015, "Importance Of Tax Revenue Concerning Budgets Of Local And Regional Self-Government Units," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 683-693.
• Nicola Gennaioli & Hans-Joachim Voth, 2015, "State Capacity and Military Conflict," The Review of Economic Studies, Review of Economic Studies Ltd, volume 82, issue 4, pages 1409-1448.
• Amrita Ahuja & Sarah Baird & Joan Hamory Hicks & Michael Kremer & Edward Miguel & Shawn Powers, 2015, "When Should Governments Subsidize Health? The Case of Mass Deworming," The World Bank Economic Review, World Bank, volume 29, issue suppl_1, pages 9-24.
• Niþu Oana & Niþu Claudiu Valentin & Tileagã Cosmin, 2015, "Fiscal Behavior Patterns," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 858-861, May.
• Rozana Himaz, 2015, "Electoral Effects of Public Sector Austerity Efforts in the United Kingdom 1900-2015," Economics Series Working Papers, University of Oxford, Department of Economics, number 773, Dec.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2015, "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 4, pages 253-271, January.
• Malgorzata Magdalena Hybka, 2015, "Allocating Tax Revenue to Sub-Central Government Levels: Lessons from Germany and Poland," Working Papers, Institute of Economic Research, number 17/2015, Mar, revised Mar 2015.
• Carmen Comaniciu, 2015, "Some coordinates concerning taxation in the EU candidate countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 91-100.
• Salman Ahmed Shaikh, 2015, "Welfare Potential of Zakat: An Attempt to Estimate Economy wide Zakat Collection in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 54, issue 4, pages 1011-1027.
• Zineb Abidi & Edoardo Di Porto & Angela Parenti & Sonia Paty, 2015, "Local government cooperation at work: A control function approach," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2015/202, Jul.
• Gupta, Poonam, 2015, "Generating Larger Tax Revenue in South Asia," MPRA Paper, University Library of Munich, Germany, number 61443, Jan.
• Govori, Florije, 2015, "A Different Approach of Tax Progressivity Measurement," MPRA Paper, University Library of Munich, Germany, number 62846, Jan.
• Mavrozacharakis, Emmanouil, 2015, "Das ökonomische und politische Dilemma Europas
  [The economic and political dilemma of Europe]," MPRA Paper, University Library of Munich, Germany, number 63323, Mar.
• Morone, Andrea & Nemore, Francesco, 2015, "Tax salience: an experimental investigation," MPRA Paper, University Library of Munich, Germany, number 63814.
• ABDELLAOUI, Okba & Zergoune, Mohamed, 2015, "أثر أزمة منطقة اليورو على الإيرادات النفطية للجزائر للفترة 2005 - 2012
  [The impact of euro zone crisis on oil revenues in Algeria]," MPRA Paper, University Library of Munich, Germany, number 65933, Apr.
• Şen, Hüseyin & Kaya, Ayşe, 2015, "Growth enhancing effect of discretionary fiscal policy shocks: Keynesian, Weak Keynesian or Non-Keynesian?," MPRA Paper, University Library of Munich, Germany, number 65976, Aug, revised 05 Aug 2015.
• Chen, Ping-ho & Chu, Hsun & Lai, Ching-Chong, 2015, "Do R&D subsidies necessarily stimulate economic growth?," MPRA Paper, University Library of Munich, Germany, number 66061, Aug.
• Shafi, Maryam & Asghar, Zahid, 2015, "Tax Policy and Economic Growth: A Semi-Parametric Approach Using AMT," MPRA Paper, University Library of Munich, Germany, number 66662.
• Amponsah, Stephen & Adu, Kofi Osei, 2015, "Factors influencing tax stamp purchases in Ghana: A case of Twifo-Atti Morkwa sub-tax District," MPRA Paper, University Library of Munich, Germany, number 66937, Sep.
• Njindan Iyke, Bernard & Takumah, Wisdom, 2015, "The Links between Economic Growth and Tax Revenue in Ghana: An Empirical Investigation," MPRA Paper, University Library of Munich, Germany, number 67281, Oct.
• Halkos, George & Paizanos, Epameinondas, 2015, "Fiscal policy and economic performance: A review of the theoretical and empirical literature," MPRA Paper, University Library of Munich, Germany, number 67737, Nov.
• Widiyanti, Dwi Retno, 2015, "Redistribution Adjusts Efficiency In Economy; Islamic Paradigm," MPRA Paper, University Library of Munich, Germany, number 67809, Sep, revised 01 Nov 2015.
• Divounguy Nding, Orphe, 2015, "Welfare Spending in the Long Run," MPRA Paper, University Library of Munich, Germany, number 68446, Dec.
• Driver, Ciaran, 2015, "Advertising’s Elusive Economic Rationale: is there a case for limiting tax relief?," MPRA Paper, University Library of Munich, Germany, number 68790, Jan.
• Srinivasan, Arun & Lambert, Thomas, 2015, "The Impact of Stagnating Casino Revenues on State and Local Tax Receipts," MPRA Paper, University Library of Munich, Germany, number 69738.
• Kayis-Kumar, Ann, 2015, "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper, University Library of Munich, Germany, number 71615, Jul.
• Jaelani, Aan, 2015, "Public financial management in Indonesia: Review of Islamic public finance," MPRA Paper, University Library of Munich, Germany, number 72340, Oct, revised 01 Nov 2015.
• Sidharta, Iwan & Wati, Mirna, 2015, "Perancangan Dan Implementasi Sistem Informasi Urunan Desa (URDES) Berdasarkan Pada Pajak Bumi Dan Bangunan
  [Design and Implementation of Information Systems Village Tax Based On Tax And Building]," MPRA Paper, University Library of Munich, Germany, number 73581, Oct, revised Nov 2015.
• Phijaisanit, Euamporn, 2015, "How can promoting desirable elderly employment opportunities alleviate the shortfalls of Thailand’s ageing society?," MPRA Paper, University Library of Munich, Germany, number 89824, revised 2016.
• Zuzana Machová & Igor Kotlán, 2015, "Právní jistota - možný problém daňové politiky vyspělých zemí?
  [Legal Certainty - Possible Problem of Tax Policy in Developed Countries?]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 833-846, DOI: 10.18267/j.polek.1037.
• Mariola KAPIDANI, 2015, "Fiscal Decentralization In Albania: Effects Of Territorial And Administrative Reform," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 14, issue 3, pages 29-36.
• Thomas Philippon & Joseba Martinez & Miguel de Faria e Castro, 2015, "Runs versus Lemons: Information Disclosure and Fiscal Capacity," 2015 Meeting Papers, Society for Economic Dynamics, number 1146.
• Mark Huggett & Alejandro Badel, 2015, "The Sufficient Statistic Approach: Predicting the Top of the Laffer Curve," 2015 Meeting Papers, Society for Economic Dynamics, number 1396.
• Stefanie Stantcheva, 2015, "Optimal Taxation and R&D Policies," 2015 Meeting Papers, Society for Economic Dynamics, number 1533.
• Fang Yang & Mariacristina De Nardi, 2015, "Wealth Inequality, Family Background, and Estate Taxation," 2015 Meeting Papers, Society for Economic Dynamics, number 92.
• Keshab Bhattarai & Jonathan Haughton & David G. Tuerck, 2015, "Fiscal Policy, Growth and Income Distribution in the UK," Applied Economics and Finance, Redfame publishing, volume 2, issue 3, pages 20-36, August.
• Emilian Dobrescu, 2015, "Net Indirect Taxes and Sectoral Structure of Economy," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 5-29, June.
• Iancu, Aurel, 2015, "Teorii si politici privind austeritatea si efectele acesteia," Studii Economice, Institutul National de Cercetari Economice (INCE), number 151207, Dec.
• Iancu, Aurel & Olteanu, Dan, 2015, "Consolidarea fiscala prin austeritate si politicile UE de supraveghere," Studii Economice, Institutul National de Cercetari Economice (INCE), number 151209, Dec.
• Iancu, Aurel & Olteanu, Dan, 2015, "Fiscal Consolidation by Austerity and EU Surveillance Policies," Working Papers of National Institute for Economic Research, Institutul National de Cercetari Economice (INCE), number 151209, Dec.
• Ionel Leonida, 2015, "Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 1-10, August.
• Magdolna Sass & Oliver Kovacs & Lidis Garbovan & Renata Anna Jaksa, 2015, "Transfer of Know-how for SMEs in Georgia, Moldova and Ukraine. White Paper: Moldova," CASE Network Reports, CASE-Center for Social and Economic Research, number 0122.
• Facundo Alvaredo & Anthony B. Atkinson & Salvatore Morelli, 2015, "The Challenge of Measuring UK Wealth Inequality in the 2000s," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 411, Sep.
• Marc Dubois & Stephane Mussard, 2015, "On Income and Utility Generalised Transfer Principles in a Welfarist-Paretian Separable Framework," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 15-09, Sep.
• Matti Viren, 2015, "Why so little revenues are obtained from a presumed large shadow economy?," Economics of Governance, Springer, volume 16, issue 2, pages 101-123, May, DOI: 10.1007/s10101-015-0165-x.
• Konstantin Magin, 2015, "Equity risk premium and insecure property rights," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), volume 3, issue 2, pages 213-222, October, DOI: 10.1007/s40505-014-0043-7.
• Rajul Awasthi & Nihal Bayraktar, 2015, "Can tax simplification help lower tax corruption?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 5, issue 2, pages 297-330, December, DOI: 10.1007/s40822-015-0014-9.
• Kimitoshi Sato, 2015, "Anthropogenic Climate Change in an Integrated Energy Balance Model of Global and Urban Warming," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), volume 4, issue 1, pages 1-21, December, DOI: 10.1186/s40008-014-0009-9.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2015, "Targeted carbon tariffs. Carbon leakage and welfare effects," Discussion Papers, Statistics Norway, Research Department, number 805, Mar.
• Odd E. Nygård & John T. Revesz, 2015, "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers, Statistics Norway, Research Department, number 809, May.
• Halvor Briseid Storrøsten & Christoph Böhringer & Knut Einar Rosendahl, 2015, "Smart hedging against carbon leakage," Discussion Papers, Statistics Norway, Research Department, number 822, Oct.
• Sylvie Charlot & Sonia Paty & Virginie Piguet, 2015, "Does Fiscal Cooperation Increase Local Tax Rates in Urban Areas?," Regional Studies, Taylor & Francis Journals, volume 49, issue 10, pages 1706-1721, October, DOI: 10.1080/00343404.2013.878798.
• Sebastian Dyrda & Marcelo Pedroni, 2015, "Optimal Fiscal Policy in a Model with Uninsurable Idiosyncratic Shocks," Working Papers, University of Toronto, Department of Economics, number tecipa-550, Oct.
• Cremer, Helmuth & Roeder, Kerstin, 2015, "Means testing versus basic income: the (lack of) political support for a universal allowance," TSE Working Papers, Toulouse School of Economics (TSE), number 15-588, Jul.
• Cremer, Helmuth & Pestieau, Pierre & Roeder, Kerstin, 2015, "Social long-term care insurance with two-sided altruism," TSE Working Papers, Toulouse School of Economics (TSE), number 15-593, Jul.
• James Alm, 2015, "Understanding and Combatting Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1509, Aug.
• James Alm & Kim M. Bloomquist & Michael McKee, 2015, "On the External Validity of Laboratory Tax Compliance Experiments," Working Papers, Tulane University, Department of Economics, number 1512, Aug.
• James Alm & Jeremy Clark & Kara Leibel, 2015, "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers, Tulane University, Department of Economics, number 1514, Aug.
• Filiz Giray & Mehmet Çinar & Simla Güzel, 2015, "R&D IN FUNCTION OF DIRECT PUBLIC SUPPORTS TO SMEs: AN EXPLORATORY STUDY IN TURKEY," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 13, issue 1, pages 29-36, May.
• Cristina Cano Ortega, 2015, "Hacia la calificación como entidad asociativa prioritaria: Las diferentes formas de integración de las cooperativas agroalimentarias
  [Towards to qualification as associative priority entity: different forms of integration of agri-food cooperatives," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 60-85.
• Martin Feldstein, 2015, "Raising Revenue by Limiting Tax Expenditures," Tax Policy and the Economy, University of Chicago Press, volume 29, issue 1, pages 1-11, DOI: 10.1086/683363.
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," Tax Policy and the Economy, University of Chicago Press, volume 29, issue 1, pages 13-88, DOI: 10.1086/683364.
• Pierre Kohler, 2015, "Redistributive Policies for Sustainable Development: Looking at the Role of Assets and Equity," Working Papers, United Nations, Department of Economics and Social Affairs, number 139, Jan.
• Kevin x.d. Huang & Hui He, 2015, "Why Do Americans Spend So Much More on Health Care than Europeans?," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 15-00003, Apr.
• Alessandro Bucciol & Laura Cavalli & Igor Fedotenkov & Paolo Pertile & Veronica Polin & Nicola Sartor & Alessandro Sommacal, 2015, "Public policies over the life cycle: a large scale OLG model for France, Italy and Sweden," Working Papers, University of Verona, Department of Economics, number 29/2015, Nov.
• Dedry,Antoine & Onder,Harun & Pestieau,Pierre, 2015, "Aging, social security design, and capital accumulation," Policy Research Working Paper Series, The World Bank, number 7418, Sep.
• Charlotte Bartels & Katharina Jenderny, 2015, "The Role of Capital Income for Top Incomes Shares in Germany," Working Papers, World Inequality Lab, number 201501, Feb.
• Matthew Gibson & Maria Carnovale, 2015, "The Effects of Road Pricing on Driver Behavior and Air Pollution," Department of Economics Working Papers, Department of Economics, Williams College, number 2015-16, May.
• Georg Hirte & Stefan Tscharaktschiew, 2015, "Why not to choose the most convenient labor supply model? The impact of labor supply modeling on policy evaluation," ERSA conference papers, European Regional Science Association, number ersa15p303, Oct.
• Erwin Ooghe & Andreas Peichl, 2015, "Fair and Efficient Taxation under Partial Control," Economic Journal, Royal Economic Society, volume 125, issue 589, pages 2024-2051, December.
• Joseph E. Stiglitz, 2015, "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," Economic Journal, Royal Economic Society, volume 0, issue 583, pages 235-268, March.
• Philip DeCicca & Don Kenkel, 2015, "Synthesizing Econometric Evidence: The Case of Demand Elasticity Estimates," Risk Analysis, John Wiley & Sons, volume 35, issue 6, pages 1073-1085, June, DOI: 10.1111/risa.12363.
• Mukul G. Asher & Azad Singh Bali & Chang Yee Kwan, 2015, "Public Financial Management In Singapore: Key Characteristics And Prospects," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 03, pages 1-18, DOI: 10.1142/S0217590815500320.
• Eric Borchers & John Deskins & Amanda Ross, 2015, "Can State Tax Policies Be Used to Grow Small and Large Businesses?," Working Papers, Department of Economics, West Virginia University, number 15-13, May.
• Richard McManus & F. Gulcin Ozkan & Dawid Trzeciakiewicz, 2015, "Expansionary contractions and fiscal free lunches: too good to be true?," Discussion Papers, Department of Economics, University of York, number 15/28, Nov.
• Gadatsch, Niklas & Hauzenberger, Klemens & Stähler, Nikolai, 2015, "German and the rest of euro area fiscal policy during the crisis," Discussion Papers, Deutsche Bundesbank, number 05/2015.
• Gadatsch, Niklas & Stähler, Nikolai & Weigert, Benjamin, 2015, "German labor market and fiscal reforms 1999 to 2008: Can they be blamed for intra-euro area imbalances?," Discussion Papers, Deutsche Bundesbank, number 29/2015.
• Benzell, Seth G. & Goryunov, Eugene & Kazakova, Marija & Kotlikoff, Laurence J. & LaGarda, Guillermo & Nesterova, Kristina & Zubarev, Andrey, 2015, "Simulating Russia’S And Other Large Economies’ Challenging And Interconnected Transitions," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 121939, Jun.
• Bönke, Timm & Corneo, Giacomo & Westermeier, Christian, 2015, "Erbschaft und Eigenleistung im Vermögen der Deutschen: Eine Verteilungsanalyse," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/10.
• Sedgley, Norman & Elmslie, Bruce, 2015, "Taxation and fiscal expenditure in a growth model with endogenous fertility," Economics Discussion Papers, Kiel Institute for the World Economy, number 2015-35.
• Weichenrieder, Alfons J. & Xu, Fangying, 2015, "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 111, DOI: 10.2139/ssrn.2634402.
• Hirte, Georg & Tscharaktschiew, Stefan, 2015, "Does labor supply modeling affect findings of transport policy analyses?," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 01/15.
• Peichl, Andreas & Ungerer, Martin, 2015, "Accounting for the spouse when measuring inequality of opportunity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-034.
• Streif, Frank, 2015, "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-082.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2015, "Targeted carbon tariffs - Carbon leakage and welfare effects," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 51 / 2015, Apr.
• Christoph Böhringer & Knut Einar Rosendahl & Halvor Briseid Storrøsten, 2015, "Mitigating carbon leakage: Combining output-based rebating with a consumption tax," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 54 / 2015, Sep.
• Christoph Böhringer & Brita Bye & Taran Faehn & Knut Einar Rosendahl, 2015, "Output-Based Rebating of Carbon Taxes in the Neighbor's Backyard. Competitiveness, Leakage and Welfare," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 59 / 2015, Nov, revised Nov 2015.
• George Kudrna & Chung Tran & Alan Woodland, 2015, "Facing Demographic Challenges: Pension Cuts or Tax Hikes," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2015-626, Apr.
• Arayah Preechametta, 2015, "Dynamics of Income Inequality under Social Identity Hypothesis," Applied Economics Journal, Kasetsart University, Faculty of Economics, Center for Applied Economic Research, volume 22, issue 2, pages 1-24, December.
• Wang, Xiaojin & Zheng, Yuqing & Reed, Michael & Zhen, Chen, 2015, "Cigarette Tax Pass-Through by Product Characteristics: Evidence from Nielsen ScanTrack Data," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California, Agricultural and Applied Economics Association, number 205375, DOI: 10.22004/ag.econ.205375.
• Mason, Nicole M. & Wineman, Ayala & Kirimi, Lilian & Mather, David, undated, "The effects of Kenya’s ‘smarter’ input subsidy program on smallholder behavior and economic well-being: Do different quasi-experimental approaches lead to the same conclusions?," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California, Agricultural and Applied Economics Association, number 205547, DOI: 10.22004/ag.econ.205547.
• Paulo R. Mota & Abel L. Costa Fernandes & Ana-Cristina Nicolescu, 2015, "The recent sovereign debt crisis in the Euro zone: A matter of fundamentals?," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 65, issue 1, pages 1-25, March.
• María Priscila Ramos & Darío Rossignolo, 2015, "Distributive effects of discretionary changes in fiscal policy: Partial equilibrium and general equilibrium simulations," Revista de Economía Política de Buenos Aires, Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), issue 14, pages 9-58, November.
• Atkinson, Tony & Morelli, Salvatore & Alvaredo, Facundo, 2015, "The Challenge of Measuring UK Wealth Inequality in the 2000s," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2015-06, Aug.
• Werner L. Hernani-Limarino & Gary Mena, 2015, "Efectos intencionados y no intencionados de transferencias monetarias no condicionadas a los adultos mayores: El caso de la Renta Dignidad," Working Papers, Fundación Aru, number 03/2015, Mar.
• Ernesto Longobardi, 2015, "On the role of the property tax in financing local expenditure: the case of Italy," SERIES, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", number 06-2015, Oct, revised Oct 2015.
• César A. Muñoz O., 2015, "Evolución de las Cifras Fiscales entre 2009 - 2013 de los Municipios del Área Metropolitana del Valle de Aburrá -AMVA-," Borradores de Economia, Banco de la Republica de Colombia, number 907, Oct, DOI: 10.32468/be.907.
• James Alm & Kim M. Bloomquist & Michael McKee, 2015, "On The External Validity Of Laboratory Tax Compliance Experiments," Economic Inquiry, Western Economic Association International, volume 53, issue 2, pages 1170-1186, April.
• Pere Arqué-Castells & Pierre Mohnen, 2015, "Sunk Costs, Extensive R&D Subsidies and Permanent Inducement Effects," Journal of Industrial Economics, Wiley Blackwell, volume 63, issue 3, pages 458-494, September.
• Aparicio-Fenoll Ainhoa & Oppedisano Veruska, 2015, "Fostering Household Formation: Evidence from a Spanish Rental Subsidy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 15, issue 1, pages 53-84, January, DOI: 10.1515/bejeap-2014-0003.
• Schneider Friedrich, 2015, "Schattenwirtschaft und Schattenarbeitsmarkt: Die Entwicklungen der vergangenen 20 Jahre," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 16, issue 1, pages 3-25, March, DOI: 10.1515/pwp-2015-0002.
• Schneider Friedrich, 2015, "Schwarzarbeit, Steuerhinterziehung und Korruption: Was ökonomische und nicht-ökonomische Faktoren zur Erklärung beitragen," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 16, issue 4, pages 412-425, December, DOI: 10.1515/pwp-2015-0026.
• Michael P Devereux & Giorgia Maffini & Jing Xing, 2015, "Corporate tax incentives and capital structure: empirical evidence from UK tax returns," Working Papers, Oxford University Centre for Business Taxation, number 1507.
• Irem Guceri & Li Liu, 2015, "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers, Oxford University Centre for Business Taxation, number 1512.
• Vincent Fromentin, 2015, "L'impact de la taxation sur les ventes de cigarettes en France. Une approche économétrique," Revue économique, Presses de Sciences-Po, volume 66, issue 3, pages 601-614.
• David Newbery, 2015, "Reforming UK energy policy to live within its means," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1526, Sep.
• Craig Alexander & Alex Laurin, 2015, "Feasible Tax Reform Priorities for Canada: Creating More Wealth to Go Around," e-briefs, C.D. Howe Institute, number 220, Nov.
• Nichols, Austin & Rothstein, Jesse, 2015, "The Earned Income Tax Credit," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt6w2736gk, Mar.
• Nichols, Austin & Rothstein, Jesse, 2015, "The Earned Income Tax Credit," Institute for Research on Labor and Employment, Working Paper Series, Institute of Industrial Relations, UC Berkeley, number qt6w2736gk, Mar.
• Emmanuel Saez & Gabriel Zucman, 2015, "Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data," STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 26, Aug.
• Marek Kapicka & Julian Neira, 2015, "Optimal Taxation with Risky Human Capital," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp553, Nov.
• Florian Scheuer & Iván Werning, 2015, "The Taxation of Superstars," CESifo Working Paper Series, CESifo, number 5479.
• George Kudrna & Chung Tran & Alan D. Woodland, 2015, "Facing Demographic Challenges: Pension Cuts or Tax Hikes," CESifo Working Paper Series, CESifo, number 5644.
• Sean Higgins & Nora Lustig, 2015, "Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Working Papers, Center for Global Development, number 405, May.
• Lant Pritchett & Yamini Aiyar, 2015, "Taxes: Price of Civilization or Tribute to Leviathan?," Working Papers, Center for Global Development, number 412, Aug.
• Nicolas Gravel & Michel Poitevin, 2015, "Should a non-rival public good always be provided centrally," CIRANO Working Papers, CIRANO, number 2015s-53, Dec.
• C�sar A. Mu�oz O., 2015, "Evoluci�n de las Cifras Fiscales entre 2009 - 2013 de los Municipios del �rea Metropolitana del Valle de Aburr� -AMVA-," Borradores de Economia, Banco de la Republica, number 13855, Oct.
• Nishimura, Y. & Pestieau, P., 2015, "Efficient taxation with differential risks of dependence and mortality," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2015018, Apr.
• Cremer, B. & Pestieau, P. & Roeder, K., 2015, "Social long-term care insurance with two-sided altruism," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2015046, Oct.
• Kopczuk, Wojciech & Munroe, David, 2015, "Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market," CEPR Discussion Papers, Centre for Economic Policy Research, number 10375, Jan.
• Bracco, Emanuele & Lockwood, Ben & Porcelli, Francesco & Redoano, Michela, 2015, "Intergovernmental Grants as Signals and the Alignment Effect: Theory and Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 10407, Feb.
• Scheuer, Florian & Wolitzky, Alexander, 2015, "Capital Taxation under Political Constraints," CEPR Discussion Papers, Centre for Economic Policy Research, number 10418, Feb.
• Andersen, Torben M, 2015, "Social background, education and inequality," CEPR Discussion Papers, Centre for Economic Policy Research, number 10433, Feb.
• Moretti, Enrico & Wilson, Daniel, 2015, "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," CEPR Discussion Papers, Centre for Economic Policy Research, number 10600, May.
• Cremer, Helmuth & Roeder, Kerstin, 2015, "Means testing versus basic income: the (lack of) political support for a universal allowance," CEPR Discussion Papers, Centre for Economic Policy Research, number 10710, Jul.
• Gary-Bobo, Robert J. & Nur, Jamil, 2015, "Housing, Capital Taxation and Bequests in a Simple OLG Model," CEPR Discussion Papers, Centre for Economic Policy Research, number 10774, Aug.
• Scheuer, Florian & Werning, Iván, 2015, "The Taxation of Superstars," CEPR Discussion Papers, Centre for Economic Policy Research, number 10778, Aug.
• Alvaredo, Facundo & Atkinson, Tony & Morelli, Salvatore, 2015, "The challenge of measuring UK wealth inequality in the 2000s," CEPR Discussion Papers, Centre for Economic Policy Research, number 10810, Sep.
• Dimitrios PAPARAS & Christian RICHTER & Alexandros PAPARAS, 2015, "Fiscal Policy and Economic Growth, Empirical Evidence in European Union," Turkish Economic Review, EconSciences Journals, volume 2, issue 4, pages 239-268, December.
• David W. Brown & Amanda E. Kowalski & Ithai Z. Lurie, 2015, "Medicaid as an Investment in Children: What is the Long-Term Impact on Tax Receipts"," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1979, Jan.
• Andreas Peichl & Martin Ungerer, 2015, "Accounting for the Spouse when Measuring Inequality of Opportunity," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 797.
• Michael P. Devereux & Giorgia Maffini & Jing Xing, 2015, "Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns," Working Papers, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi, number 076, Jun.
• Vladimir Ponczek & Enlinson Mattos & Paulo Arvate, 2015, "Municipalities Secession and uncertainty on public goods provision," Economics Bulletin, AccessEcon, volume 35, issue 1, pages 198-203.
• Luciano Fanti, 2015, "Growth, PAYG pension systems crisis and mandatory age of retirement," Economics Bulletin, AccessEcon, volume 35, issue 2, pages 1160-1167.
• Idrissa G.-O. Sibailly, 2015, "On the pigouvian tax rule in an open economy: the case of abatement technology trade," Economics Bulletin, AccessEcon, volume 35, issue 4, pages 2733-2741.
• Ben Ferrett & Andreas Hoefele, 2015, "On the efficiency of fiscal competition for FDI when incumbent firms are foreign-owned," Economics Bulletin, AccessEcon, volume 35, issue 1, pages 694-701.
• Patcharin Koonsed, 2015, "Optimal policy under duopoly with environmental quality," Economics Bulletin, AccessEcon, volume 35, issue 3, pages 1976-1984.
• Diganta Mukherjee & Sreenivasan Subramanian, 2015, "Direct income transfers and public good provisioning: choosing between two anti-poverty schemes," Economics Bulletin, AccessEcon, volume 35, issue 3, pages 1450-1458.
• Seiji Steimetz, 2015, "A two-route Ramsey pricing problem: second-best congestion pricing with an untolled alternative and a revenue constraint," Economics Bulletin, AccessEcon, volume 35, issue 4, pages 2535-2542.
• Stracca, Livio & Kalbhenn, Anna, 2015, "Does fiscal austerity affect public opinion?," Working Paper Series, European Central Bank, number 1774, Apr.
• Mehmet Nar, 2015, "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 580-589.
• Elton Dusha, 2015, "Persistent Inequality, Corruption, and Factor Productivity," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 319.
• Gradisher, Logan & Dutcher, Bryce & Fan, Maohong, 2015, "Catalytic hydrogen production from fossil fuels via the water gas shift reaction," Applied Energy, Elsevier, volume 139, issue C, pages 335-349, DOI: 10.1016/j.apenergy.2014.10.080.
• Ghimire, Anish & Frunzo, Luigi & Pirozzi, Francesco & Trably, Eric & Escudie, Renaud & Lens, Piet N.L. & Esposito, Giovanni, 2015, "A review on dark fermentative biohydrogen production from organic biomass: Process parameters and use of by-products," Applied Energy, Elsevier, volume 144, issue C, pages 73-95, DOI: 10.1016/j.apenergy.2015.01.045.
• Kudrna, George & Tran, Chung & Woodland, Alan, 2015, "The dynamic fiscal effects of demographic shift: The case of Australia," Economic Modelling, Elsevier, volume 50, issue C, pages 105-122, DOI: 10.1016/j.econmod.2015.05.010.
• Gevrek, Z.Eylem & Uyduranoglu, Ayse, 2015, "Public preferences for carbon tax attributes," Ecological Economics, Elsevier, volume 118, issue C, pages 186-197, DOI: 10.1016/j.ecolecon.2015.07.020.
• Cremer, Helmuth & Gahvari, Firouz, 2015, "Atkinson and Stiglitz theorem in the presence of a household production sector," Economics Letters, Elsevier, volume 126, issue C, pages 91-95, DOI: 10.1016/j.econlet.2014.11.020.
• Da, Zhi & Warachka, Mitch & Yun, Hayong, 2015, "Lottery tax windfalls, state-level fiscal policy, and consumption," Economics Letters, Elsevier, volume 129, issue C, pages 9-12, DOI: 10.1016/j.econlet.2015.01.028.
• Li, Sherry Xin & Eckel, Catherine & Grossman, Philip J. & Brown, Tara Larson, 2015, "Directed giving enhances voluntary giving to government," Economics Letters, Elsevier, volume 133, issue C, pages 51-54, DOI: 10.1016/j.econlet.2015.05.008.