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

2015

• Marie-Laure Cabon-Dhersin & Emmanuelle Taugourdeau, 2015, "Research clusters: How public subsidies matter?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01159523, Feb.
• Christopher Costello & Nicolas Querou & Agnès Tomini, 2015, "Partial enclosure of the commons," Post-Print, HAL, number hal-01132260, DOI: 10.1016/j.jpubeco.2014.11.011.
• Marie-Laure Cabon-Dhersin & Emmanuelle Taugourdeau, 2015, "Research clusters: How public subsidies matter?," Post-Print, HAL, number hal-01159523, Feb.
• Vincent Fromentin, 2015, "L'impact de la taxation sur les ventes de cigarettes en France Une approche économétrique," Post-Print, HAL, number hal-01370242, DOI: 10.3917/reco.pr2.0044.
• Matthew Gibson & Maria Carnovale, 2015, "The effects of road pricing on driver behavior and air pollution," Post-Print, HAL, number hal-01589743, Sep, DOI: 10.1016/j.jue.2015.06.005.
• Charlotte Bartels & Katharina Jenderny, 2015, "The Role of Capital Income for Top Incomes Shares in Germany," World Inequality Lab Working Papers, HAL, number halshs-02654332.
• Charlotte Bartels & Katharina Jenderny, 2015, "The Role of Capital Income for Top Incomes Shares in Germany," Working Papers, HAL, number halshs-02654332.
• Vladimir Kossov, 2015, "Price Scissors as a Dangerous Gap between the Price Projections of Supply and Demand," HSE Working papers, National Research University Higher School of Economics, number WP BRP 46/MAN/2015.
• Gupta, Manash Ranjan & Barman, Trishita Ray, 2015, "Environmental Pollution, Informal Sector, Public Expenditure And Economic Growth," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 56, issue 1, pages 73-91, June, DOI: 10.15057/27193.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," Economics Working Papers, Hoover Institution, Stanford University, number 15114, Sep.
• Nisha Singh & R.D. Sharma, 2015, "Use Of Depreciation As A Tax Policy Device To Control Inflation," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 1, pages 13-26.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.
• Hallerberg, Mark & Scartascini, Carlos, 2015, "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers), Inter-American Development Bank, number 7205, Sep, DOI: https://doi.org/10.18235/0000135.
• Mercer-Blackman, Valerie, 2015, "Transitioning the Tax System to Take Advantage of the Natural Gas-Rich Economy in Trinidad and Tobago," IDB Publications (Working Papers), Inter-American Development Bank, number 7368, Dec, DOI: http://dx.doi.org/10.18235/0011713.
• Cremer, Helmuth & Roeder, Kerstin, 2015, "Means testing versus basic income: the (lack of) political support for a universal allowance," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 853, Jul.
• Cremer, Helmuth & Pestieau, Pierre & Roeder, Kerstin, 2015, "Social long-term care insurance with two-sided altruism," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 852, Jul.
• Erwin Ooghe, 2015, "Wage policies, employment, and redistributive efficiency," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/42.
• Ricardo Bara, 2015, "La Carta Magna. Reflexiones sobre su significado ocho siglos después," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 53, issue 1, pages 167-183, Diciembre, DOI: 10.55444/2451.7321.2015.v53.n1.1641.
• Nithin K, 2015, "The Case of Revenue versus Expenditure Optimization in India," Working Papers, Indian Institute of Foreign Trade, number 1528, Mar.
• Dimitrios Paparas & Christian Richter, 2015, "Fiscal policy and economic growth: Empirical evidence from the European Union," Working Papers, International Network for Economic Research - INFER, number 2015.06.
• Dinka Antic, 2015, "Implications of the taxation of tobacco in the European Union in the period 2005-2014," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 3, pages 279-304.
• Cremer, Helmuth & Roeder, Kerstin, 2015, "Means Testing versus Basic Income: The (Lack of) Political Support for a Universal Allowance," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9191, Jul.
• Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015, "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9606, Dec.
• Ritzen, Jo, 2015, "European Universities during the Crisis: A Public Policy Perspective, with a Brief Excursion to the US," IZA Policy Papers, Institute of Labor Economics (IZA), number 107, Sep.
• Elizabeth Cascio, 2015, "The promises and pitfalls of universal early education," IZA World of Labor, Institute of Labor Economics (IZA), pages 116-116, January.
• Friedrich Schneider, 2015, "Does corruption promote emigration?," IZA World of Labor, Institute of Labor Economics (IZA), pages 192-192, October.
• Diego d'Andria & Ivan Savin, 2015, "Motivating innovation in a knowledge economy with tax incentives," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2015-004, Feb.
• Kimberley Scharf & Sarah Smith, 2015, "The price elasticity of charitable giving: does the form of tax relief matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 2, pages 330-352, April, DOI: 10.1007/s10797-014-9306-3.
• Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2015, "The Re-distributive Role of Child Benefits Revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 476-501, June, DOI: 10.1007/s10797-014-9327-y.
• Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2015, "International tax competition: zero tax rate at the top re-established," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 5, pages 760-776, October, DOI: 10.1007/s10797-014-9335-y.
• Emilie Caldeira & Martial Foucault & Gregoire Rota-Graziosi, 2015, "Decentralization in Africa and the nature of local governments’ competition: evidence from Benin," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 6, pages 1048-1076, December, DOI: 10.1007/s10797-014-9343-y.
• Richard Burkhauser & Markus Hahn & Roger Wilkins, 2015, "Measuring top incomes using tax record data: a cautionary tale from Australia," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 13, issue 2, pages 181-205, June, DOI: 10.1007/s10888-014-9281-z.
• Christopher Coyne & Lotta Moberg, 2015, "The political economy of state-provided targeted benefits," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 28, issue 3, pages 337-356, September, DOI: 10.1007/s11138-014-0274-8.
• Erwin Ooghe, 2015, "Partial compensation/responsibility," Theory and Decision, Springer, volume 78, issue 2, pages 305-317, February, DOI: 10.1007/s11238-014-9423-6.
• Bernd Genser, 2015, "Towards an International Tax Order for the Taxation of Retirement Income," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2015-13, May.
• Michał Głuszak & Bartłomiej Marona, 2015, "The Impact of Property Tax Reform on Housing Costs in Poland," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 92, pages 5-12, June, DOI: 10.14659/worej.2015.92.01.
• Michal Głuszak, 2015, "On the Equity of the Area-Based Property Tax System in Poland," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 94, pages 37-44, December, DOI: 10.14659/worej.2015.94.06.
• Dimitrios PAPARAS & Christian RICHTER & Alexandros PAPARAS, 2015, "Fiscal Policy and Economic Growth, Empirical Evidence in European Union," Turkish Economic Review, KSP Journals, volume 2, issue 4, pages 239-268, December.
• Dakshina De Silva & Robert P. McComb & Anita Schiller, 2015, "What blows in with the wind?," Working Papers, Lancaster University Management School, Economics Department, number 75316471.
• Kenji Fujiwara, 2015, "Tax Principles and Tariff-Tax Reforms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 3, pages 360-370, September, DOI: 10.1628/001522108X14331675558843.
• Zhiyong An, 2015, "A Note on Voting over Taxes with Tax Avoidance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 3, pages 407-414, September, DOI: 10.1628/001522108X14331675558726.
• Hongyan Yang, 2015, "Optimal Income Redistribution and Capital Market Integration," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 4, pages 460-473, December, DOI: 10.1628/001522108X14425626525047.
• Theodore Figinski & David Neumark, 2015, "Does Eliminating the Earnings Test Increase the Incidence of Low Income among Older Women?," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp325, Sep.
• Marie-Laure Cabon-Dhersin & Emmanuelle Taugourdeau, 2015, "Research clusters: How public subsidies matter," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 15013, Feb.
• GRAVEL, Nicolas & POITEVIN, Michel, 2015, "Should a non-rival public good always be provided centrally?," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2015-06.
• Nicolas GRAVEL & Michel POITEVIN, 2015, "Should a Non-rival Public Good Always be Provided Centrally?," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 12-2015.
• Jeffrey R. Brown, 2015, "Tax Policy and the Economy, Volume 29," NBER Books, National Bureau of Economic Research, Inc, number brow14-1, September.
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• Austin Nichols & Jesse Rothstein, 2015, "The Earned Income Tax Credit," NBER Chapters, National Bureau of Economic Research, Inc, "Economics of Means-Tested Transfer Programs in the United States, Volume 1".
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2014, "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 30".
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," NBER Working Papers, National Bureau of Economic Research, Inc, number 20833, Jan.
• 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?," NBER Working Papers, National Bureau of Economic Research, Inc, number 20835, Jan.
• Martin S. Feldstein, 2015, "Ending the Euro Crisis?," NBER Working Papers, National Bureau of Economic Research, Inc, number 20862, Jan.
• Philip DeCicca & Donald S. Kenkel, 2015, "Synthesizing Econometric Evidence: The Case of Demand Elasticity Estimates," NBER Working Papers, National Bureau of Economic Research, Inc, number 20906, Jan.
• Owen M. Zidar, 2015, "Tax Cuts For Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment," NBER Working Papers, National Bureau of Economic Research, Inc, number 21035, Mar.
• Mariacristina De Nardi & Fang Yang, 2015, "Wealth Inequality, Family Background, and Estate Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 21047, Mar.
• Clemens Sialm & Hanjiang Zhang, 2015, "Tax-Efficient Asset Management: Evidence from Equity Mutual Funds," NBER Working Papers, National Bureau of Economic Research, Inc, number 21060, Apr.
• Mariacristina De Nardi, 2015, "Quantitative Models of Wealth Inequality: A Survey," NBER Working Papers, National Bureau of Economic Research, Inc, number 21106, Apr.
• Amrita Ahuja & Sarah Baird & Joan Hamory Hicks & Michael Kremer & Edward Miguel & Shawn Powers, 2015, "When Should Governments Subsidize Health? The Case of Mass Deworming," NBER Working Papers, National Bureau of Economic Research, Inc, number 21148, May.
• Jeffrey Grogger, 2015, "Soda Taxes and the Prices of Sodas and Other Drinks: Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 21197, May.
• Miguel Faria-e-Castro & Joseba Martinez & Thomas Philippon, 2015, "Runs versus Lemons: Information Disclosure and Fiscal Capacity," NBER Working Papers, National Bureau of Economic Research, Inc, number 21201, May.
• Michael Hallsworth & John A. List & Robert D. Metcalfe & Ivo Vlaev, 2015, "The Making of Homo Honoratus: From Omission to Commission," NBER Working Papers, National Bureau of Economic Research, Inc, number 21210, May.
• Austin Nichols & Jesse Rothstein, 2015, "The Earned Income Tax Credit (EITC)," NBER Working Papers, National Bureau of Economic Research, Inc, number 21211, May.
• Stephen Calabrese & Dennis Epple & Richard Romano, 2015, "Majority Choice of Tax Systems in Single- and Multi-Jurisdictional Economies," NBER Working Papers, National Bureau of Economic Research, Inc, number 21231, Jun.
• Mariacristina De Nardi & Eric French & John B. Jones, 2015, "Savings After Retirement: A Survey," NBER Working Papers, National Bureau of Economic Research, Inc, number 21268, Jun.
• Seth G. Benzell & Eugene Goryunov & Maria Kazakova & Laurence J. Kotlikoff & Guillermo LaGarda & Kristina Nesterova & Andrey Zubarev, 2015, "Simulating Russia’s and Other Large Economies’ Challenging and Interconnected Transitions," NBER Working Papers, National Bureau of Economic Research, Inc, number 21269, Jun.
• Naci H. Mocan & Luiza Pogorelova, 2015, "Why Work More? The Impact of Taxes, and Culture of Leisure on Labor Supply in Europe," NBER Working Papers, National Bureau of Economic Research, Inc, number 21297, Jun.
• Francesco Decarolis & Maria Polyakova & Stephen P. Ryan, 2015, "Subsidy Design in Privately-Provided Social Insurance: Lessons from Medicare Part D," NBER Working Papers, National Bureau of Economic Research, Inc, number 21298, Jun.
• Hilary W. Hoynes & Ankur J. Patel, 2015, "Effective Policy for Reducing Inequality? The Earned Income Tax Credit and the Distribution of Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 21340, Jul.
• John Cawley & David Frisvold, 2015, "The Incidence of Taxes on Sugar-Sweetened Beverages: The Case of Berkeley, California," NBER Working Papers, National Bureau of Economic Research, Inc, number 21465, Aug.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 21554, Sep.
• Theodore Figinski & David Neumark, 2015, "Does Eliminating the Earnings Test Increase the Incidence of Low Income Among Older Women?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21601, Oct.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2015, "Business in the United States: Who Owns it and How Much Tax Do They Pay?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21651, Oct.
• Lubos Pastor & Pietro Veronesi, 2015, "Income Inequality and Asset Prices under Redistributive Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 21668, Oct.
• Daniel M. Hungerman & Kevin Rinz, 2015, "Where Does Voucher Funding Go? How Large-Scale Subsidy Programs Affect Private-School Revenue, Enrollment, and Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 21687, Oct.
• Mariacristina De Nardi & Giulio Fella & Fang Yang, 2015, "Piketty's Book and Macro Models of Wealth Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 21730, Nov.
• Bree J. Lang & Jon Sonstelie, 2015, "The Parcel Tax as a Source of Local Revenue for California Public Schools," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 3, pages 545-572, September, DOI: 10.17310/ntj.2015.3.03.
• Ján Remeta & Sarah Perret & Martin Jareš & Bert Brys, 2015, "Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic," OECD Taxation Working Papers, OECD Publishing, number 22, Mar, DOI: 10.1787/5js4rtzr3ws2-en.
• Lilas Demmou & Robert Price, 2015, "Reforming the Slovak Public Sector," OECD Economics Department Working Papers, OECD Publishing, number 1212, May, DOI: 10.1787/5js1pzrvxmkg-en.
• Urban Sila & Nataša Jemec & Hermes Morgavi, 2015, "Raising competitiveness and long-term growth of the Slovenian economy," OECD Economics Department Working Papers, OECD Publishing, number 1241, Jul, DOI: 10.1787/5jrxmlcv3237-en.
• Yana Vaziakova, 2015, "Russia: Progress in Structural Reform and Framework Conditions 2011-13," OECD Economics Department Working Papers, OECD Publishing, number 1252, Aug, DOI: 10.1787/5jrw7j0zgb33-en.
• Caroline Klein & Robert Price, 2015, "Improving public sector efficiency for more inclusive growth in Latvia," OECD Economics Department Working Papers, OECD Publishing, number 1254, Aug, DOI: 10.1787/5jrw57p59bxx-en.
• Jens Mathias Arnold, 2015, "Boosting export performance in Portugal," OECD Economics Department Working Papers, OECD Publishing, number 1257, Aug, DOI: 10.1787/5jrw21nm480q-en.
• Randall S. Jones & Kohei Fukawa, 2015, "Achieving Fiscal Consolidation while Promoting Social Cohesion in Japan," OECD Economics Department Working Papers, OECD Publishing, number 1262, Sep, DOI: 10.1787/5jrtpbs9fg0v-en.
• 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: differ," 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 (IfW Kiel), 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.

2014

• Raj Chetty & John N. Friedman & Søren Leth-Petersen & Torben Heien Nielsen & Tore Olsen, 2014, "Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 129, issue 3, pages 1141-1219.
• Fatih Guvenen & Burhanettin Kuruscu & Serdar Ozkan, 2014, "Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis," The Review of Economic Studies, Review of Economic Studies Ltd, volume 81, issue 2, pages 818-850.
• Radoslaw (Radek) Stefanski, 2014, "Dirty Little Secrets: Inferring Fossil-Fuel Subsidies from Patterns in Emission Intensities," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 134, Apr.
• Ricardo J Caballero & Guido Lorenzoni, 2014, "Persistent Appreciations and Overshooting: A Normative Analysis," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 62, issue 1, pages 1-47, April.
• Fahad Hassan Khan, 2014, "From revenues to democracy?," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2014-25.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2014, "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, November.
• Amedeo Fossati, 2014, "Luigi Einaudi e Mauro Fasiani: il dibattito epistemologico dal 1941 al 1943 (The debate between Luigi Einaudi and Mauro Fasiani (1941-1943))," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 22, issue 1, pages 91-153.
• Macaluso, Joseph, 2014, "An Alternative Solution (Other Than Taxation), To The Resolution Of Poverty And Unemployment In The Free Market World," MPRA Paper, University Library of Munich, Germany, number 53311, Jan, revised 30 Jan 2014.
• Kaya, Furkan, 2014, "Minority Policies of Turkey and Wealth Tax of 1942," MPRA Paper, University Library of Munich, Germany, number 53617, Feb.