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

2014

• Kohler, Pierre, 2014, "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper, University Library of Munich, Germany, number 55357, Apr.
• Estrada, Fernando & González, Jorge Iván, 2014, "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
  [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper, University Library of Munich, Germany, number 57123, Jul.
• Jellal, Mohamed, 2014, "Education private and social returns an optimal taxation policy," MPRA Paper, University Library of Munich, Germany, number 57190, Jul.
• Stone, Joe, 2014, "Do balanced-budget rules increase growth?," MPRA Paper, University Library of Munich, Germany, number 57605, Jul.
• Estrada, Fernando, 2014, "Progresividad e impuesto de guerra: análisis de la Ley 002 de las Farc después de 10 años
  [Progressivity and war tax: analysis of Act 002 of the FARC after 10 years]," MPRA Paper, University Library of Munich, Germany, number 58462.
• Takumah, Wisdom, 2014, "Tax Revenue and Economic Growth in Ghana: A Cointegration Approach," MPRA Paper, University Library of Munich, Germany, number 58532, Sep.
• Smyth, Russell, 2014, "Myths and Misconceptions in the Tax Mix Debate," MPRA Paper, University Library of Munich, Germany, number 59271, Oct.
• Yildiz, Özgür, 2014, "Lehren aus der Verhaltensökonomik für die Gestaltung umweltpolitischer Maßnahmen
  [Lessons from behavioral economics for the design of environmental policy measures]," MPRA Paper, University Library of Munich, Germany, number 59360.
• Ghate, Chetan & Gopalakrishnan, Pawan & Tarafdar, Suchismita, 2014, "Fiscal Policy in an Emerging Market Business Cycle Model," MPRA Paper, University Library of Munich, Germany, number 60449, Dec.
• Falch, Torberg & Fischer, Justina A.V., 2014, "Welfare state generosity and student performance: Evidence from international student tests," MPRA Paper, University Library of Munich, Germany, number 62234, Jul.
• Epaphra, Manamba, 2014, "The Revenue Implications of Trade Liberalization in Tanzania," MPRA Paper, University Library of Munich, Germany, number 62330, revised 2014.
• Sokolovska, Olena & Sokolovskyi, Dmytro, 2014, "Tax incentive regimes: models and research methods," MPRA Paper, University Library of Munich, Germany, number 62415, revised 2015.
• ABDELLAOUI, Okba & Elkhatib, MOHAMMED, 2014, "قياس الآثار التبادلية بين التكتلات الاقتصادية والأزمات حالة المكسيك ضمن تكتل منطقة التجارة الحرة لأمريكا الشمالية للفترة 1980-2012
  [Measuring the effects of reciprocity between the economic blocs a," MPRA Paper, University Library of Munich, Germany, number 65966, Oct, revised 14 Nov 2014.
• Di Foggia, Giacomo & Arrigo, Ugo, 2014, "La spesa pubblica per le ferrovie nei principali paesi dell’Unione Europea
  [Public Expenditure on Railways in Major European Countries]," MPRA Paper, University Library of Munich, Germany, number 67798.
• Shaikh, salman Ahmed, 2014, "Welfare Potential of Zakat: An Attempt to Estimate Economy wide Zakat Collection in Pakistan," MPRA Paper, University Library of Munich, Germany, number 68752, Dec.
• Guerriero, Carmine & de Oliveira, Guilherme, 2014, "Extractive States: The Case of the Italian Unification," MPRA Paper, University Library of Munich, Germany, number 70916, Mar, revised 13 Apr 2016.
• Konstantakis, Konstantinos & Michaelides, Panayotis G., 2014, "The Political Economy of Car Sales in Athens, Greece," MPRA Paper, University Library of Munich, Germany, number 74489.
• Dinda, Soumyananda, 2014, "Social Capital and Performance of Fiscal Institution in India during 1991-2012," MPRA Paper, University Library of Munich, Germany, number 75827, Dec, revised 26 Jun 2015.
• Alexander Wolitzky & Florian Scheuer, 2014, "Capital Taxation under Political Constraints," 2014 Meeting Papers, Society for Economic Dynamics, number 191.
• Alka Obadic & Nika Simurina & Robert Sonora, 2014, "The effects of tax policy and labour market institutions on income inequality," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 32, issue 1, pages 121-140.
• Frank Dietrich, 2014, "Consent as the Foundation of Political Authority – A Lockean Perspective," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 5, issue 85, October.
• Russell Hardin, 2014, "Social Yes; Contract No," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 5, issue 86, October.
• Eric Hanushek & Charles Ka Yui Leung & Kuzey Yilmaz, 2014, "Borrowing Constraints, College Aid, and Intergenerational Mobility," RCER Working Papers, University of Rochester - Center for Economic Research (RCER), number 581, Mar.
• Mariya Troyanskaya, 2014, "Contemporary view of the use of tax benefits," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 8, issue 2, pages 195-206, June.
• Yuliya Tyurina, 2014, "Harmonization of the relations between the state and individuals in the context of taxation theory," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 8, issue 2, pages 207-218, June.
• Miguel Jaramillo, 2014, "The Incidence of Social Spending and Taxes in Peru," Public Finance Review, , volume 42, issue 3, pages 391-412, May, DOI: 10.1177/1091142113496134.
• Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2014, "Social Spending, Taxes, and Income Redistribution in Uruguay," Public Finance Review, , volume 42, issue 3, pages 413-433, May, DOI: 10.1177/1091142113493493.
• Quentin Frère & Matthieu Leprince & Sonia Paty, 2014, "The Impact of Intermunicipal Cooperation on Local Public Spending," Urban Studies, Urban Studies Journal Limited, volume 51, issue 8, pages 1741-1760, June, DOI: 10.1177/0042098013499080.
• Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014, "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 35-62.
• Tomasz Jędrzejowicz & Kamila Sławińska, 2014, "Shifting from Labor to Consumption Taxes: The Impact on Tax Revenue Volatility," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 6, pages 81-101.
• Matthew Harding & Michael Lovenheim, 2014, "The Effect of Prices on Nutrition: Comparing the Impact of Product- and Nutrient-Specific Taxes," Discussion Papers, Stanford Institute for Economic Policy Research, number 13-023, Jan.
• Zuhal ERGEN & Leman KILINÇKAYA, 2014, "Türkiye’de Vergi Denetim Sistemi ve Sistemin Aksaklıklarının Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
• Yukihiro Yazaki, 2014, "Rights and judicial independence," Economics of Governance, Springer, volume 15, issue 2, pages 179-201, May, DOI: 10.1007/s10101-014-0139-4.
• Bharatee Dash & Angara Raja, 2014, "Do political determinants affect revenue collection? Evidence from the Indian states," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 61, issue 3, pages 253-278, September, DOI: 10.1007/s12232-014-0210-z.
• Richard Cebula & Maggie Foley & Robert Houmes, 2014, "Empirical analysis of the impact of cigarette excise taxes on cigarette consumption: estimates from recent state-level data," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 38, issue 1, pages 164-180, January, DOI: 10.1007/s12197-011-9207-6.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2014, "Output-based rebating of carbon taxes in the neighbor's backyard. Competitiveness, leakage and welfare," Discussion Papers, Statistics Norway, Research Department, number 783, Jun.
• Lidia Ceriani & Paolo Verme, 2014, "The Income Lever and the Allocation of Aid," Journal of Development Studies, Taylor & Francis Journals, volume 50, issue 11, pages 1510-1522, November, DOI: 10.1080/00220388.2014.951037.
• Shawn Kantor & Alexander Whalley, 2014, "Knowledge Spillovers from Research Universities: Evidence from Endowment Value Shocks," The Review of Economics and Statistics, MIT Press, volume 96, issue 1, pages 171-188, March.
• Per G. Fredriksson & Xenia Matschke, 2014, "Trade Liberalization and Environmental Taxation in Federal Systems," Research Papers in Economics, University of Trier, Department of Economics, number 2014-04.
• Cremer, Helmuth & Pestieau, Pierre, 2014, "Means-tested long term care and family transfers," TSE Working Papers, Toulouse School of Economics (TSE), number 14-492, May.
• Cremer, Helmuth & Gahvari, Firouz, 2014, "Atkinson and Stiglitz theorem in the presence of a household production sector," TSE Working Papers, Toulouse School of Economics (TSE), number 14-510, Jul.
• John Clark, 2014, "Capital gains tax: historical trends and forecasting frameworks," Economic Roundup, The Treasury, Australian Government, issue 2, pages 35-51, July.
• James Alm & Robert D. Buschman & David L. Sjoquist, 2014, "Foreclosures and local government revenues from the property tax: The case of Georgia school districts," Working Papers, Tulane University, Department of Economics, number 1401, Jan.
• James Alm, 2014, "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers, Tulane University, Department of Economics, number 1403, Feb.
• James Alm & Denvil Duncan, 2014, "Estimating Tax Agency Efficiency," Working Papers, Tulane University, Department of Economics, number 1404, Mar.
• James Alm & Kyle Borders, 2014, "Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax," Working Papers, Tulane University, Department of Economics, number 1406, May.
• James Alm & Jay A. Soled, 2014, "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers, Tulane University, Department of Economics, number 1407, Jul.
• Kathy Baylis & Don Fullerton & Daniel H. Karney, 2014, "Negative Leakage," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, volume 1, issue 1, pages 51-73, DOI: 10.1086/676449.
• Eric A. Hanushek & Charles Ka Yui Leung & Kuzey Yilmaz, 2014, "Borrowing Constraints, College Aid, and Intergenerational Mobility," Journal of Human Capital, University of Chicago Press, volume 8, issue 1, pages 1-41, DOI: 10.1086/675501.
• Noel D. Johnson & Mark Koyama, 2014, "Taxes, Lawyers, and the Decline of Witch Trials in France," Journal of Law and Economics, University of Chicago Press, volume 57, issue 1, pages 77-112, DOI: 10.1086/674900.
• Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, volume 28, issue 1, pages 1-32, DOI: 10.1086/675586.
• David Simon, 2014, "Cigarette Taxation and Pregnancy: Policy Based Estimates of the Price Elasticity of Smoking During Pregnancy," Working papers, University of Connecticut, Department of Economics, number 2014-22, Jul.
• Frank Chaloupka & Martin Gonzalez-Rozada & German Rodriguez Iglesias & Veronica Schoj, 2014, "Analysis of Cigarette Tax Structure as a Requirement for an Effective Tax Policy: Evaluation and Simulation for Argentina," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2014_2, Jan.
• Frank Chaloupka & Martin Gonzalez-Rozada & German Rodriguez Iglesias & Veronica Schoj, 2014, "Analysis of Cigarette Tax Structure as a Requirement for an Effective Tax Policy: Evaluation and Simulation for Argentina," Department of Economics Working Papers, Universidad Torcuato Di Tella, number wp201402, Jan.
• Wayne Vroman & Stephen Woodbury, 2014, "Financing Unemployment Insurance," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 14-207, Feb.
• Donald S. Kenkel & Maximilian D. Schmeiser & Carly Urban, 2014, "Is Smoking Inferior?: Evidence from Variation in the Earned Income Tax Credit," Journal of Human Resources, University of Wisconsin Press, volume 49, issue 4, pages 1094-1120.
• William M. Shobe & Charles A. Holt & Thaddeus Huetteman, 2014, "Elements of emission market design: an experimental analysis of California's market for greenhouse gas allowances," Working Papers, Center for Economic and Policy Studies, number 2014-01, Apr.
• Craig Brett & John A Weymark, 2014, "Citizen Candidates and Voting Over Incentive-Compatible Nonlinear Income Tax Schedules," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 14-00010, Sep.
• Alessandro Bucciol & Laura Cavalli & Igor Fedotenkov & Paolo Pertile & Veronica Polin & Nicola Sartor & Alessandro Sommacal, 2014, "A large scale OLG model for France, Italy and Sweden: assessing the interpersonal and intrapersonal redistributive effects of public policies," Working Papers, University of Verona, Department of Economics, number 07/2014, Apr.
• LEONIDA, Ionel, 2014, "Evaluation Of The Fiscal Conformance In Romania In The Pre And Post Eu Accession," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 18, issue 3, pages 33-44.
• Verme, Paolo & El-Massnaoui, Khalid & Araar, Abdelkrim, 2014, "Reforming Subsidies in Morocco," World Bank - Economic Premise, The World Bank, issue 134, pages 1-5, February.
• Diop, Ndiame, 2014, "Why Is Reducing Energy Subsidies a Prudent, Fair, and Transformative Policy for Indonesia?," World Bank - Economic Premise, The World Bank, issue 140, pages 1-6, April.
• Barroso, Rafael & Araujo , Jorge Thompson, 2014, "Another Attempt to Reform Brazil’s Intergovernmental Financing Arrangements: Preliminary Results and Future Prospects," World Bank - Economic Premise, The World Bank, issue 147, pages 1-5, June.
• Jon Bakija & Ivan Badinski, 2014, "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers, Department of Economics, Williams College, number 2014-06, Nov.
• Gregory Phelan, 2015, "Correlated Default and Financial Intermediation," Department of Economics Working Papers, Department of Economics, Williams College, number 2015-01, Apr, revised Sep 2016.
• Merve Cebi & Stephen A. Woodbury, 2014, "Health Insurance Tax Credits, The Earned Income Tax Credit, And Health Insurance Coverage Of Single Mothers," Health Economics, John Wiley & Sons, Ltd., volume 23, issue 5, pages 501-515, May, DOI: 10.1002/hec.2928.
• Richard McManus & F. Gulcin Ozkan & Dawid Trzeciakiewicz, 2014, "Who is afraid of austerity? The redistributive impact of fiscal policy in a DSGE framework," Discussion Papers, Department of Economics, University of York, number 14/22, Jul.
• Richard McManus & F. Gulcin Ozkan & Dawid Trzeciakiewicz, 2014, "Self-defeating austerity at the zero lower bound," Discussion Papers, Department of Economics, University of York, number 14/24, Oct.
• Bartels, Charlotte & Jenderny, Katharina, 2014, "The role of capital income for top incomes shares in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/32.
• Knabe, Andreas & Schöb, Ronnie & Thum, Marcel, 2014, "Der flächendeckende Mindestlohn," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/4.
• Gadatsch, Niklas & Stähler, Nikolai & Weigert, Benjamin, 2014, "German labor market and fiscal reforms 1999 to 2008: Can they be blamed for intra-Euro Area imbalances?," Working Papers, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 05/2014.
• Ooghe, Erwin & Peichl, Andreas, 2014, "Fair and efficent taxation under partial control," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-002.
• Dolls, Mathias & Fuest, Clemens & Kock, Jan & Peichl, Andreas & Wehrhöfer, Nils & Wittneben, Christian, 2014, "Abschlussbericht zu Forschungsvorhaben fe 5/14: "Automatic stabilizers in the Eurozone: Analysis of their effectiveness at the member state and euro area level and in international comparison&quo," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111444.
• Ivan LUCHIAN, 2014, "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 143-147.
• Mason, Nicole M. & Tembo, Solomon T., , "Do input subsidies reduce poverty among smallholder farm households? Evidence from Zambia," 2014 Annual Meeting, July 27-29, 2014, Minneapolis, Minnesota, Agricultural and Applied Economics Association, number 170617, DOI: 10.22004/ag.econ.170617.
• Levine, Kendra & Mason, Nicole M., 2014, "Do input subsidies crowd in or crowd out other soil fertility management practices? Evidence from Zambia," 2014 Annual Meeting, July 27-29, 2014, Minneapolis, Minnesota, Agricultural and Applied Economics Association, number 170689, DOI: 10.22004/ag.econ.170689.
• Du, Xiaodong & Hennessy, David & Feng, Hongli, 2014, "Tail Dependence is to be Expected Among Crop Yields," 2014 Annual Meeting, July 27-29, 2014, Minneapolis, Minnesota, Agricultural and Applied Economics Association, number 174315, DOI: 10.22004/ag.econ.174315.
• McKibbin, Warwick J. & Morris, Adele C. & Wilcoxen, Peter J., 2014, "The Economic Consequences of Delay in US Climate Policy," Working Papers, Australian National University, Centre for Climate Economics & Policy, number 249428, Jun, DOI: 10.22004/ag.econ.249428.
• Hegedűs, Szilárd & Gácsi, Roland, 2014, "Oecd Tagállamok Önkormányzati Alrendszereinek Vizsgálata Többváltozós Statisztikai Módszerek Segítségével," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 01, pages 1-13, DOI: 10.22004/ag.econ.171179.
• Shroff, Sangeeta & Kajale, Jayanti, 2014, "Sugar Sector: Is it Sustained by Subsidies?," Indian Journal of Agricultural Economics, Indian Society of Agricultural Economics, volume 69, issue 3, pages 1-10, DOI: 10.22004/ag.econ.229841.
• Guziejewska, Beata & Grabowski, Wojciech & Bryndziak, Szymon, 2014, "Tax competition strategies in corporate income tax - the case of EU countries," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 10, issue 4, pages 1-19, DOI: 10.22004/ag.econ.246119.
• Poe, Abby & Coatney, Kalyn & Coble, Keith & Freeman, Matt, 2014, "Farm Subsidy Incidence in the Presence of Bertrand Competitors of Complementary Factors of Production: A Theoretical Approach," 2014 Annual Meeting, February 1-4, 2014, Dallas, Texas, Southern Agricultural Economics Association, number 162507, DOI: 10.22004/ag.econ.162507.
• Alina Cristina NUTA, 2014, "Some Comments About The Impact Of Population Ageing On Fiscal Indicators," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 6, issue 6, pages 188-194, December.
• Nicolas Gravel & Michel Poitevin, 2014, "Should a Non-Rival Public Good Always Be Provided Centrally?," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1444, Sep.
• János Kornai, 2014, "The soft budget constraint," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 64, issue supplemen, pages 25-79, November.
• Chetan Ghate & Pawan Gopalakrishnan & Suchismita Tarafdar, 2014, "Fiscal policy in an emerging market business cycle model," Discussion Papers, Indian Statistical Institute, Delhi, number 14-11, Dec.
• Lucie Gadenne & Monica Singhal, 2014, "Decentralization in Developing Economies," Annual Review of Economics, Annual Reviews, volume 6, issue 1, pages 581-604, August.
• Patrick Kline & Enrico Moretti, 2014, "People, Places, and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs," Annual Review of Economics, Annual Reviews, volume 6, issue 1, pages 629-662, August.
• Brigitte C. Madrian, 2014, "Applying Insights from Behavioral Economics to Policy Design," Annual Review of Economics, Annual Reviews, volume 6, issue 1, pages 663-688, August.
• George Kudrna & Chung Tran & Alan Woodland, 2014, "The Dynamic Fiscal Effects of Demographic Shift: The Case of Australia," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 2014-616, Jun.
• Enzo Mignarri, 2014, "Italian fiscal monitoring: taxpayers and intermediaries obligations," BANCARIA, Bancaria Editrice, volume 10, pages 65-72, October.
• Raffaello Bronzini & Paolo Piselli, 2014, "The impact of R&D subsidies on firm innovation," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 960, Apr.
• Camila Casas, 2014, "Subsidies to Electricity Consumption and Housing Demand in Bogotá," Borradores de Economia, Banco de la Republica de Colombia, number 847, Oct, DOI: 10.32468/be.847.
• Jaime Bonet & Gerson Javier Pérez V & Jhorland Ayala, 2014, "Contexto histórico y evolución del SGP en Colombia," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 205, Jul, DOI: 10.32468/dtseru.205.
• Andrés Sánchez Jabba, 2014, "Análisis de la respuesta del Estado colombiano frente al Fenómeno de La Niña 2010-2011: El caso de Santa Lucía," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 206, Jul, DOI: 10.32468/dtseru.206.
• Kenji Fujiwara, 2014, "Tax Principles and Coordination of Trade and Domestic Policies Under Imperfect Competition," Australian Economic Papers, Wiley Blackwell, volume 53, issue 1-2, pages 29-40, June.
• Zoë Kuehn, 2014, "Tax Rates, Governance, And The Informal Economy In High-Income Countries," Economic Inquiry, Western Economic Association International, volume 52, issue 1, pages 405-430, January.
• Richard C. Barnett & Joydeep Bhattacharya & Helle Bunzel, 2014, "Voting For Income-Immiserizing Redistribution In The Meltzer–Richard Model," Economic Inquiry, Western Economic Association International, volume 52, issue 2, pages 682-695, April.
• Concetta Mendolicchio & Dimitri Paolini & Tito Pietra, 2014, "Income Taxes, Subsidies to Education, and Investments in Human Capital," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 1, pages 24-47, February.
• James Alm & Denvil Duncan, 2014, "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, volume 34, issue 3, pages 92-110, September.
• James Alm & Kyle Borders, 2014, "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, volume 34, issue 4, pages 61-79, December.
• Nak Nyeon Kim, 2014, "Income Tax Burden by Income Groups and Bracket Creep Effect (in Korean)," Economic Analysis (Quarterly), Economic Research Institute, Bank of Korea, volume 20, issue 1, pages 65-93, March.
• Irvine Ian J. & Nguyen Van Hai, 2014, "Retail Tobacco Display Bans," Forum for Health Economics & Policy, De Gruyter, volume 17, issue 2, pages 169-195, September, DOI: 10.1515/fhep-2013-0019.
• Schneider Friedrich & Hametner Bettina, 2014, "The Shadow Economy in Colombia: Size and Effects on Economic Growth," Peace Economics, Peace Science, and Public Policy, De Gruyter, volume 20, issue 2, pages 293-325, April, DOI: 10.1515/peps-2013-0059.
• Knabe Andreas & Schöb Ronnie & Thum Marcel, 2014, "Der flächendeckende Mindestlohn," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 15, issue 2, pages 133-157, June, DOI: 10.1515/pwp-2014-0011.
• Carmen, COMANICIU, 2014, "Studying Taxation - Necessity And Opportunity," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 204-211.
• Shengbao Ji & Yin-Fang Zhang & Tooraj Jamasb, 2014, "Reform of the Coal Sector in an Open Economy: The Case of China," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1445, Apr.
• Alessandro Cigno, 2014, "Conflict and Cooperation within the Family, and between the State and the Family, in the Provision of Old-Age Security," CHILD Working Papers Series, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA, number 22.
• Ian Irvine & Hai Nguyen, 2014, "Retail Tobacco Display Bans," Working Papers, Canadian Centre for Health Economics, number 140006, Mar.
• Bertrand Crettez & Pierre-André Jouvet & Ludovic A. Julien, 2014, "Tax Policy in a Simple General Oligopoly Equilibrium Model with Pollution Permits," Working Papers, Chaire Economie du climat, number 1413.
• Casey Rothschild & Florian Scheuer, 2014, "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 19, Jan.
• Casey Rothschild & Florian Scheuer, 2014, "Optimal Taxation with Rent-Seeking," CESifo Working Paper Series, CESifo, number 5071.
• Florian Scheuer & Alexander Wolitzky, 2014, "Capital Taxation under Political Constraints," CESifo Working Paper Series, CESifo, number 5098.
• Camila Casas, 2014, "Subsidies to Electricity Consumption and Housing Demand in Bogot�," Borradores de Economia, Banco de la Republica, number 12230, Oct.
• Jaime Bonet & Gerson Javier P�rez & Jhorland Ayala, 2014, "Contexto histórico y evolución del SGP en Colombia," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 11931, Jul, DOI: 10.32468/dtseru.205.
• ARTIGE, Lionel & DEDRY, Antoine & PESTIEAU, Pierre, 2014, "Social security and economic integration," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2014009, Mar.
• CREMER, Helmuth & PESTIEAU, Pierre, 2014, "Means-tested long term care and family transfers," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2014011, Jun.
• DEDRY, Antoine & ONDER, Arun & PESTIEAU, Pierre, 2014, "Aging, social security design and capital accumulation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2014023, Jul.
• ARTIGE, Lionel & DEDRY, Antoine & PESTIEAU, Pierre, 2014, "Social security and ecoomic integration," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2570, Jan.
• CREMER, Helmuth & GAHVARI, Firouz & PESTIEAU, Pierre, 2014, "Endogenous altruism, redistribution, and long-term care," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2571, Jan.
• Guner, Nezih & Ventura, Gustavo & Lopez-Daneri, Martin, 2014, "Heterogeneity and Government Revenues: Higher Taxes at the Top?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10071, Jul.
• Saez, Emmanuel & Zucman, Gabriel, 2014, "Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10227, Oct.
• Scheuer, Florian & Rothschild, Casey, 2014, "Optimal Taxation with Rent-Seeking," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10247, Nov.
• Rodrigo, Cerda & Juan Luis, Correa & Francisco, Parro & José Domingo Peñafiel, 2014, "El fondo de utilidades tributables (FUT): elementos para la discusión," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 135, pages 39-87.
• Zhiguo Wang & Liang Ma, 2014, "Fiscal Decentralization in China: A Literature Review," Annals of Economics and Finance, Society for AEF, volume 15, issue 1, pages 51-65, May.
• Kerstin Bernoth & Patrick Burauel & Philipp Engler, 2014, "Fiscal Devaluation: Economic Stimulus for Crisis Countries in the Euro Area," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 4, issue 10, pages 12-18.
• Emmanuelle Taugourdeau & Jean-pierre Vidal, 2014, "The tax competition game revisited: When leadership may be optimal," Economics Bulletin, AccessEcon, volume 34, issue 1, pages 51-62.
• Che-chiang Huang & Horn-in Kuo, 2014, "A note on the neutrality of profit taxes with tax evasion and tax avoidance," Economics Bulletin, AccessEcon, volume 34, issue 3, pages 2038-2043.
• Athanasios O. Tagkalakis, 2014, "Tax arrears and VAT revenue performance: Recent evidence from Greece," Economics Bulletin, AccessEcon, volume 34, issue 2, pages 1141-1155.
• Athanasios O. Tagkalakis, 2014, "The direct and indirect effects of audits on the tax revenue in Greece," Economics Bulletin, AccessEcon, volume 34, issue 2, pages 984-1001.
• Athanasios O. Tagkalakis, 2014, "Is there any evidence of VAT related buoyancy effects in Greece?," Economics Bulletin, AccessEcon, volume 34, issue 3, pages 1762-1775.
• Issam Laguir & Raffaele Staglianò, 2014, "How do powerful CEOs manage corporate tax aggressiveness?," Economics Bulletin, AccessEcon, volume 34, issue 3, pages 1361-1368.
• Philippe Le Coent & Raphaële Préget & Sophie Thoyer, 2014, "Why pay for nothing? An experiment on a conditional subsidy scheme in a threshold public good game," Economics Bulletin, AccessEcon, volume 34, issue 3, pages 1976-1989.
• Tommasino, Pietro & Cappelletti, Giuseppe & Guazzarotti, Giovanni, 2014, "Tax deferral and mutual fund inflows - evidence from a quasi-natural experiment," Working Paper Series, European Central Bank, number 1664, Apr.
• Vogel, Edgar, 2014, "Optimal level of government debt - matching wealth inequality and the fiscal sector," Working Paper Series, European Central Bank, number 1665, Apr.
• Philip Kofi Adom & Kwaku Amakye & Edinam Doh & Regina Anku, 2014, "SMEs Record Keeping in Ghana: Has VAT Made It Better?," International Journal of Economics and Financial Issues, Econjournals, volume 4, issue 1, pages 152-169.
• Mustafa G zen, 2014, "Renewable Energy Support Mechanism in Turkey: Financial Analysis and Recommendations to Policymakers," International Journal of Energy Economics and Policy, Econjournals, volume 4, issue 2, pages 274-287.
• Chen, Qin & Rao, Ashok & Samuelsen, Scott, 2014, "H2 coproduction in IGCC with CCS via coal and biomass mixture using advanced technologies," Applied Energy, Elsevier, volume 118, issue C, pages 258-270, DOI: 10.1016/j.apenergy.2013.12.051.
• Dou, Binlin & Song, Yongchen & Wang, Chao & Chen, Haisheng & Yang, Mingjun & Xu, Yujie, 2014, "Hydrogen production by enhanced-sorption chemical looping steam reforming of glycerol in moving-bed reactors," Applied Energy, Elsevier, volume 130, issue C, pages 342-349, DOI: 10.1016/j.apenergy.2014.05.061.
• Seifert, A.H. & Rittmann, S. & Herwig, C., 2014, "Analysis of process related factors to increase volumetric productivity and quality of biomethane with Methanothermobacter marburgensis," Applied Energy, Elsevier, volume 132, issue C, pages 155-162, DOI: 10.1016/j.apenergy.2014.07.002.
• Tungal, Richa & Shende, Rajesh V., 2014, "Hydrothermal liquefaction of pinewood (Pinus ponderosa) for H2, biocrude and bio-oil generation," Applied Energy, Elsevier, volume 134, issue C, pages 401-412, DOI: 10.1016/j.apenergy.2014.07.060.
• Richardson, Grant & Lanis, Roman & Leung, Sidney Chi-Moon, 2014, "Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis," Journal of Corporate Finance, Elsevier, volume 25, issue C, pages 107-121, DOI: 10.1016/j.jcorpfin.2013.11.010.
• James Alm, 2014, "Does an uncertain tax system encourage üaggressive tax planningý?," Economic Analysis and Policy, Elsevier, volume 44, issue 1, pages 30-38.
• Rehme, Günther, 2014, "Endogenous (re-)distributive policies and economic growth: A comparative static analysis," Economic Modelling, Elsevier, volume 40, issue C, pages 355-366, DOI: 10.1016/j.econmod.2014.04.011.
• Artige, L. & Dedry, A. & Pestieau, P., 2014, "Social security and economic integration," Economics Letters, Elsevier, volume 123, issue 3, pages 318-322, DOI: 10.1016/j.econlet.2014.02.027.
• Landsburg, Steven E., 2014, "In praise of wasteful spending," Economics Letters, Elsevier, volume 124, issue 3, pages 449-451, DOI: 10.1016/j.econlet.2014.05.023.
• Peña, Ivonne & Lima Azevedo, Inês & Ferreira, Luís António Fialho Marcelino, 2014, "Economic analysis of the profitability of existing wind parks in Portugal," Energy Economics, Elsevier, volume 45, issue C, pages 353-363, DOI: 10.1016/j.eneco.2014.06.013.
• Sahiner, Nurettin & Turhan, Tugce & Lyon, L. Andrew, 2014, "ILC (ionic liquid colloids) based on p(4-VP) (poly(4-vinyl pyridine)) microgels: Synthesis, characterization and use in hydrogen production," Energy, Elsevier, volume 66, issue C, pages 256-263, DOI: 10.1016/j.energy.2013.12.053.
• Lange, M. & Roeb, M. & Sattler, C. & Pitz-Paal, R., 2014, "T–S diagram efficiency analysis of two-step thermochemical cycles for solar water splitting under various process conditions," Energy, Elsevier, volume 67, issue C, pages 298-308, DOI: 10.1016/j.energy.2014.01.112.
• Li, Bin & Wei, Liangyuan & Yang, Haiping & Wang, Xianhua & Chen, Hanping, 2014, "The enhancing mechanism of calcium oxide on water gas shift reaction for hydrogen production," Energy, Elsevier, volume 68, issue C, pages 248-254, DOI: 10.1016/j.energy.2014.02.088.
• Lesmana, Donny & Wu, Ho-Shing, 2014, "Modified oxalic acid co-precipitation method for preparing Cu/ZnO/Al2O3/Cr2O3/CeO2 catalysts for the OR (oxidative reforming) of M (methanol) to produce H2 (hydrogen) gas," Energy, Elsevier, volume 69, issue C, pages 769-777, DOI: 10.1016/j.energy.2014.03.073.
• Sahiner, Nurettin & Seven, Fahriye, 2014, "The use of superporous p(AAc (acrylic acid)) cryogels as support for Co and Ni nanoparticle preparation and as reactor in H2 production from sodium borohydride hydrolysis," Energy, Elsevier, volume 71, issue C, pages 170-179, DOI: 10.1016/j.energy.2014.04.031.
• Paz, Lourenço S., 2014, "The impacts of trade liberalization on informal labor markets: A theoretical and empirical evaluation of the Brazilian case," Journal of International Economics, Elsevier, volume 92, issue 2, pages 330-348, DOI: 10.1016/j.jinteco.2013.12.002.
• Shobe, William & Holt, Charles & Huetteman, Thaddeus, 2014, "Elements of emission market design: An experimental analysis of California's market for greenhouse gas allowances," Journal of Economic Behavior & Organization, Elsevier, volume 107, issue PA, pages 402-420, DOI: 10.1016/j.jebo.2014.04.007.
• Böhringer, Christoph & Fischer, Carolyn & Rosendahl, Knut Einar, 2014, "Cost-effective unilateral climate policy design: Size matters," Journal of Environmental Economics and Management, Elsevier, volume 67, issue 3, pages 318-339, DOI: 10.1016/j.jeem.2013.12.008.
• Moretti, Enrico & Wilson, Daniel J., 2014, "State incentives for innovation, star scientists and jobs: Evidence from biotech," Journal of Urban Economics, Elsevier, volume 79, issue C, pages 20-38, DOI: 10.1016/j.jue.2013.07.002.
• Rohlin, Shawn & Rosenthal, Stuart S. & Ross, Amanda, 2014, "Tax avoidance and business location in a state border model," Journal of Urban Economics, Elsevier, volume 83, issue C, pages 34-49, DOI: 10.1016/j.jue.2014.06.003.
• Redoano, Michela, 2014, "Tax competition among European countries. Does the EU matter?," European Journal of Political Economy, Elsevier, volume 34, issue C, pages 353-371, DOI: 10.1016/j.ejpoleco.2014.02.006.
• Kahana, Nava & Klunover, Doron, 2014, "Rent seeking and the excess burden of taxation," European Journal of Political Economy, Elsevier, volume 35, issue C, pages 158-167, DOI: 10.1016/j.ejpoleco.2014.06.003.
• Crivelli, Ernesto & Gupta, Sanjeev, 2014, "Resource blessing, revenue curse? Domestic revenue effort in resource-rich countries," European Journal of Political Economy, Elsevier, volume 35, issue C, pages 88-101, DOI: 10.1016/j.ejpoleco.2014.04.001.
• Isen, Adam, 2014, "Do local government fiscal spillovers exist? Evidence from counties, municipalities, and school districts," Journal of Public Economics, Elsevier, volume 110, issue C, pages 57-73, DOI: 10.1016/j.jpubeco.2013.12.005.
• Scharf, Kimberley, 2014, "Impure prosocial motivation in charity provision: Warm-glow charities and implications for public funding," Journal of Public Economics, Elsevier, volume 114, issue C, pages 50-57, DOI: 10.1016/j.jpubeco.2013.10.002.
• Jacobs, Bas & Boadway, Robin, 2014, "Optimal linear commodity taxation under optimal non-linear income taxation," Journal of Public Economics, Elsevier, volume 117, issue C, pages 201-210, DOI: 10.1016/j.jpubeco.2014.04.012.
• Weinzierl, Matthew, 2014, "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, volume 118, issue C, pages 128-142, DOI: 10.1016/j.jpubeco.2014.06.012.
• Rhee, Hyok-Joo & Yu, Sanggyun & Hirte, Georg, 2014, "Zoning in cities with traffic congestion and agglomeration economies," Regional Science and Urban Economics, Elsevier, volume 44, issue C, pages 82-93, DOI: 10.1016/j.regsciurbeco.2013.12.002.
• Alm, James & Buschman, Robert D. & Sjoquist, David L., 2014, "Foreclosures and local government revenues from the property tax: The case of Georgia school districts," Regional Science and Urban Economics, Elsevier, volume 46, issue C, pages 1-11, DOI: 10.1016/j.regsciurbeco.2014.01.007.
• Ihlanfeldt, Keith R. & Willardsen, Kevin, 2014, "The millage rate offset and property tax revenue stability," Regional Science and Urban Economics, Elsevier, volume 46, issue C, pages 167-176, DOI: 10.1016/j.regsciurbeco.2014.04.004.
• David, Quentin & Foucart, Renaud, 2014, "Modal choice and optimal congestion," Regional Science and Urban Economics, Elsevier, volume 48, issue C, pages 12-20, DOI: 10.1016/j.regsciurbeco.2014.04.005.
• Marone, Antonella & Izzo, Giulio & Mentuccia, Luciano & Massini, Giulia & Paganin, Patrizia & Rosa, Silvia & Varrone, Cristiano & Signorini, Antonella, 2014, "Vegetable waste as substrate and source of suitable microflora for bio-hydrogen production," Renewable Energy, Elsevier, volume 68, issue C, pages 6-13, DOI: 10.1016/j.renene.2014.01.013.
• King, David A. & Gordon, Cameron E. & Peters, Jonathan R., 2014, "Does road pricing affect port freight activity: Recent evidence from the port of New York and New Jersey," Research in Transportation Economics, Elsevier, volume 44, issue C, pages 2-11, DOI: 10.1016/j.retrec.2014.04.002.
• Jara-Diaz, Sergio & Merkert, Rico, 2014, "Workshop 3 Report: Institutional and operational reforms within different socio-economic and cultural contexts," Research in Transportation Economics, Elsevier, volume 48, issue C, pages 205-208, DOI: 10.1016/j.retrec.2014.09.044.
• Rye, Tom & Wretstrand, Anders, 2014, "Converging structures? Recent regulatory change in bus-based local public transport in Sweden and England," Research in Transportation Economics, Elsevier, volume 48, issue C, pages 24-32, DOI: 10.1016/j.retrec.2014.09.028.
• Fujiwara, Kenji, 2014, "Pareto-improving tariff-tax reforms under imperfect competition," International Review of Economics & Finance, Elsevier, volume 31, issue C, pages 12-20, DOI: 10.1016/j.iref.2013.11.006.
• Wrede, Matthias, 2014, "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 51, issue C, pages 12-18, DOI: 10.1016/j.socec.2014.03.007.
• Silva, Hugo E. & Verhoef, Erik T. & van den Berg, Vincent A.C., 2014, "Airline route structure competition and network policy," Transportation Research Part B: Methodological, Elsevier, volume 67, issue C, pages 320-343, DOI: 10.1016/j.trb.2014.05.012.
• Warwick J McKibbin & Adele C. Morris & Peter J. Wilcoxen, 2014, "The Economic Consequences of Delay in U.S.Climate Policy," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2014-49, Jul.
• Warwick J. McKibbin & Adele C. Morris & Peter J. Wilcoxen, 2014, "The Economic Consequences of Delay in US Climate Policy," CCEP Working Papers, Centre for Climate & Energy Policy, Crawford School of Public Policy, The Australian National University, number 1408, Jun.
• Guste Santini, 2014, "Ekonomska podjela poreza," Ekonomija Economics, Rifin d.o.o., volume 20, issue 2, pages 417-443.
• Mark Koyama & Chiu Yo Ko & Tuan-Hwee Sng, 2014, "Unified China and divided Europe," Working Papers, Economic History Society, number 14005, Mar.
• James Alm, 2014, "Expanding the theory of tax compliance from individual to group motivations," Chapters, Edward Elgar Publishing, chapter 12, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra, "A Handbook of Alternative Theories of Public Economics".
• Nur Azura B.T. Sanusi, 2014, "The dynamics of capital structure in the presence of zakat and corporate tax," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, volume 7, issue 1, pages 89-111, April, DOI: 10.1108/IMEFM-11-2011-0083.
• Shengbao Ji & Ji Zhang & Tooraj Jamasb, 2014, "Reform of the Coal Sector in an Open Economy: The Case of China," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG 1419, Nov.
• Werner Raza & Lance Taylor & Bernhard Troster & Rudi von Arnim, 2014, "TTIP - A Good Deal?," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2014-02, Dec.
• Nicole Woo & Janelle Jones & John Schmitt, 2014, "Scrapping the Social Security Payroll Tax Cap: Who Would Pay More?," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2014-07, Apr.
• Dean Baker, 2014, "The Big Tax Increase Nobody Noticed," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2014-15, Sep.
• Jean-Philippe Nicolai & Jorge Zamorano, 2014, "The "windfall profits 2.0" during the third phase of EU-ETS," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 14/189, Feb.
• Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2014, "Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 513, Feb.
• Amedeo Fossati, 2014, "The Luigi Einaudi vs. Mauro Fasiani epistemological debate (1938-1943): the end of the italian tradition in Public Finance," STUDI ECONOMICI, FrancoAngeli Editore, volume 2014, issue 113, pages 5-33.