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

• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 10227, Oct.
• Scheuer, Florian & Rothschild, Casey, 2014, "Optimal Taxation with Rent-Seeking," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Jaroslava Hlouskova & Jana Mikocziova & Rudolf Sivak & Peter Tsigaris, 2014, "Capital Income Taxation and Risk-Taking under Prospect Theory: The Continuous Distribution Case," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 64, issue 5, pages 374-391, November.
• John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014, "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments, The Field Experiments Website, number 00391.
• Yolanda Kodrzycki, 2014, "Smoothing state tax revenues over the business cycle: gauging fiscal needs and opportunities," Working Papers, Federal Reserve Bank of Boston, number 14-11, Oct.
• Alejandro Badel & Mark Huggett, 2014, "Taxing top earners: a human capital perspective," Working Papers, Federal Reserve Bank of St. Louis, number 2014-17, Jul, DOI: 10.20955/wp.2014.017.
• Vincent Frogneux & Michel Saintrain, 2014, "Working Paper 01-14 - La 6e réforme de l'État : enjeux en termes de soutenabilité budgétaire," Working Papers, Federal Planning Bureau, Belgium, number 201401, Jan.
• Del Carpio, Lucía, 2014, "¿Están evadiendo mis vecinos?: un experimento de campo sobre el rol de las normas sociales en el pago del impuesto predial en el Perú," Documentos de Investigación, Grupo de Análisis para el Desarrollo (GRADE), number dt73.
• Zineb Abidi & Edoardo di Porto & Angela Parenti & Sonia Paty, 2014, "Local government cooperation at work : A control function approach," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1444.
• Mark Huggett & Alejandro Badel, 2014, "Taxing Top Earners: A Human Capital Perspective," Working Papers, Georgetown University, Department of Economics, number gueconwpa~14-14-02, Jul.
• Diego Martínez, 2014, "Vertical externalities revisited: new results with public inputs and unit taxation," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 1403, Jun.
• Amrita Ahuja & Sarah Baird & Joan Hamory Hicks & Michael Kremer & Edward Miguel & Shawn Powers, 2014, "When Should Governments Subsidize Health? The Case of Mass Deworming," Working Papers, The George Washington University, Institute for International Economic Policy, number 2014-22, Oct.
• Emmanuelle Taugourdeau & Jean-Pierre Vidal, 2014, "The tax competition game revisited: When leadership may be optimal," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01044913.
• François Gardes & Philip Merrigan, 2014, "Revisiting an important Canadian natural experiment with new methods: an evaluation of the impact of the 1994 tax decrease on smoking," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00974961, Mar.
• Emmanuelle Taugourdeau & Jean-Pierre Vidal, 2014, "The tax competition game revisited: When leadership may be optimal," Post-Print, HAL, number hal-01044913.
• Philippe Le Coent & Sophie Thoyer & Raphaële Préget, 2014, "Why pay for nothing? An experiment on a conditional subsidy scheme in a threshold public good game," Post-Print, HAL, number hal-02739425, Sep.
• Quentin Frère & Matthieu Leprince & Sonia Paty, 2014, "The Impact of Intermunicipal Cooperation on Local Public Spending," Post-Print, HAL, number halshs-00862778, DOI: 10.1177/0042098013499080.
• Sylvie Charlot & Sonia Paty & Virginie Piguet, 2015, "Does fiscal coopération increase local tax rates in urban areas?," Post-Print, HAL, number halshs-00958049, DOI: 10.1080/00343404.2013.878798.
• François Gardes & Philip Merrigan, 2014, "Revisiting an important Canadian natural experiment with new methods: an evaluation of the impact of the 1994 tax decrease on smoking," Post-Print, HAL, number halshs-00974961, Mar.
• Lionel Artige & Antoine Dedry & Pierre Pestieau, 2014, "Social security and economic integration," Post-Print, HAL, number halshs-01157451, Jun, DOI: 10.1016/j.econlet.2014.02.027.
• Lucie Gadenne & Singhal Monica, 2014, "Decentralization in Developing Economies," Post-Print, HAL, number halshs-01510263, Aug, DOI: 10.1146/annurev-economics-080213-04.
• Lionel Artige & Antoine Dedry & Pierre Pestieau, 2014, "Social security and economic integration," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01157451, Jun, DOI: 10.1016/j.econlet.2014.02.027.
• Nicolas Gravel & Michel Poitevin, 2014, "Should a Non-Rival Public Good Always Be Provided Centrally?," Working Papers, HAL, number halshs-01063191, Sep.
• Zineb Abidi & Edoardo Di Porto & Angela Parenti & Sonia Paty, 2014, "Local government cooperation at work: A control function approach," Working Papers, HAL, number halshs-01098777.
• Manos Matsaganis & Chrysa Leventi, 2014, "Distributive Effects of the Crisis and Austerity in Seven EU Countries," ImPRovE Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 14/04, May.
• Pasi Moisio & Kirsi-Marja Lehtelä & Susanna Mukkila, 2014, "Estimating the poverty reduction effect of tax and benefit policies in Finland 1993-2013 using a microsimulation method," ImPRovE Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 14/06, Oct.
• Ko, Chiu Yu & Koyama, Mark & Sng, Tuan-Hwee, 2014, "Unified China and Divided Europe," CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University, number 2014-7, Jun.
• Miyazaki, Takeshi & Kitamura, Yukinobu, 2014, "Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 610, Jun.
• Antoni Zabalza, 2014, "Measuring the Regional Incidence of Taxes and Public Expenditure: The Available Methodology and its Limitations," Hacienda Pública Española / Review of Public Economics, IEF, volume 209, issue 2, pages 11-54, June.
• Madrian, Brigitte, 2014, "Applying Insights from Behavioral Economics to Policy Design," Scholarly Articles, Harvard Kennedy School of Government, number 12582490.
• Mohsen Mehrara & Abbas Ali Rezaei, 2014, "The Relationship between Government Revenue and Government Expenditure in Iran," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 3, pages 171-182, March.
• Marcel SUVELEA, 2014, "Causes of Tax Evasion and How to Reduce It," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 4, pages 54-62, December.
• Xiaodong Du & Hongli Feng & David A. Hennessy, 2014, "Rationality of Choices in Subsidized Crop Insurance Markets," Center for Agricultural and Rural Development (CARD) Publications, Center for Agricultural and Rural Development (CARD) at Iowa State University, number 14-wp545, Feb.
• Terrance Jalbert & Gary Fleischman & Mercedes Jalbert, 2014, "Marginal Tax Rates Around The Hawaii Itemized Deduction Cliff," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 25-38.
• Nuno Ferraz Martins & António Portugal Duarte, 2014, "The Public Finance and the Economic Growth in the First Portuguese Republic," Economic Analysis, Institute of Economic Sciences, volume 47, issue 1-2, pages 59-75.
• Cremer, Helmuth & Pestieau, Pierre, 2014, "Means-tested long term care and family transfers," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 826, May.
• Cremer, Helmuth & Gahvari, Firouz, 2014, "Atkinson and Stiglitz theorem in the presence of a household production sector," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 831, Jul.
• Alina Ligia Dumitrescu, 2014, "The Fiscal Federalism: the Main Instrument of Good Economic Governance," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 6, issue 1, March.
• Ifurueze M. S. K CNA ACTI & Muhammad Ekezie Chineze Abigail, 2014, "The Nigeria Tax System and Economic Growth: A Time Series Analysis," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), volume 2, issue 4, pages 163-169, April.
• Dasalegn Mosissa Jalata, 2014, "Taxation for Economic Growth: Evidence from Ethiopia," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), volume 2, issue 7, pages 294-300, July.
• Ernesto Crivelli & Mr. Sanjeev Gupta, 2014, "Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries," IMF Working Papers, International Monetary Fund, number 2014/005, Jan.
• Nathalie Chusseau & Joel Hellier, 2014, "Globalization and social segmentation," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 339, Sep.
• Dinka Antic, 2014, "Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 3, pages 303-335.
• Luigi Bernardi, 2014, "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers, Società Italiana di Economia Pubblica, number 2, Jun.
• Tommaso Agasisti & Sergio Longobardi & Andrea Regoli, 2014, "Does public spending improve educational resilience? A longitudinal analysis of OECD-PISA data," Working papers, Società Italiana di Economia Pubblica, number 3, Jul.
• Barnett, Richard C. & Bhattacharya, Joydeep & Bunzel, Helle, 2014, "Voting for income-immiserizing redistribution in the Meltzer-Richard model," ISU General Staff Papers, Iowa State University, Department of Economics, number 201401010800001051, Jan.
• Cooray, Arusha & Schneider, Friedrich, 2014, "Does Corruption Promote Emigration? An Empirical Examination," IZA Discussion Papers, IZA Network @ LISER, number 8094, Apr.
• Roine, Jesper & Waldenström, Daniel, 2014, "Long-Run Trends in the Distribution of Income and Wealth," IZA Discussion Papers, IZA Network @ LISER, number 8157, Apr.
• Kahana, Nava & Klunover, Doron, 2014, "Rent Seeking and the Excess Burden of Taxation," IZA Discussion Papers, IZA Network @ LISER, number 8160, Apr.
• Wildasin, David, 2014, "Human Capital Mobility: Implications for Efficiency, Income Distribution, and Policy," IZA Discussion Papers, IZA Network @ LISER, number 8199, May.
• Schneider, Friedrich, 2014, "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers, IZA Network @ LISER, number 8278, Jun.
• Guner, Nezih & Lopez-Daneri, Martin & Ventura, Gustavo, 2014, "Heterogeneity and Government Revenues: Higher Taxes at the Top?," IZA Discussion Papers, IZA Network @ LISER, number 8335, Jul.
• Blumkin, Tomer & Danziger, Leif, 2014, "Deserving Poor and the Desirability of a Minimum Wage," IZA Discussion Papers, IZA Network @ LISER, number 8418, Aug.
• Liberini, Federica & Redoano, Michela & Proto, Eugenio, 2014, "Happy Voters," IZA Discussion Papers, IZA Network @ LISER, number 8498, Sep.
• Halldén, Karin & Stenberg, Anders, 2014, "The Relationship between Hours of Domestic Services and Female Earnings: Panel Register Data Evidence from a Reform," IZA Discussion Papers, IZA Network @ LISER, number 8675, Nov.
• Aparicio Fenoll, Ainoa & Oppedisano, Veruska, 2014, "Should I Stay or Should I Go? Sibling Effects in Household Formation," IZA Discussion Papers, IZA Network @ LISER, number 8713, Dec.
• Thuto D. Feger, 2014, "An analysis of the tax revenue components in sub-sahara Africa," Journal of Developing Areas, Tennessee State University, College of Business, volume 48, issue 4, pages 363-379, October-D.
• Diego d'Andria, 2014, "Taxation and incentives to innovate: a principal-agent approach," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2014-028, Nov.
• Andrea Festa, 2014, "Tax relief, tax wedge and regional employment: evidence from Italy," European Journal of Law and Economics, Springer, volume 38, issue 1, pages 117-137, August, DOI: 10.1007/s10657-012-9358-8.
• Murray Fulton & James Vercammen, 2014, "Optimal NGO Financing of a Resource Management Certification Scheme," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 58, issue 4, pages 605-626, August, DOI: 10.1007/s10640-013-9712-5.
• Jørgen Aasness & Odd Nygård, 2014, "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 272-297, April, DOI: 10.1007/s10797-013-9268-x.
• Nelly Exbrayat & Benny Geys, 2014, "Trade integration and corporate income tax differentials," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 298-323, April, DOI: 10.1007/s10797-013-9270-3.
• Tino Sanandaji, 2014, "The international mobility of billionaires," Small Business Economics, Springer, volume 42, issue 2, pages 329-338, February, DOI: 10.1007/s11187-013-9481-0.
• Kenji Fujiwara, 2014, "Tax Principles and Tariff-Tax Reforms under International Oligopoly," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 116, Mar, revised Mar 2014.
• Kenji Fujiwara, 2014, "Tax Principles and Tariff-Tax Reforms," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 119, Aug, revised Aug 2014.
• Kuzey Yilmaz, 2014, "On the Importance of Fertility Behavior in School Finance Policy Design," Koç University-TUSIAD Economic Research Forum Working Papers, Koc University-TUSIAD Economic Research Forum, number 1403, Feb.
• Kornai, János, 2014, "Bevezetés A puha költségvetési korlát című kötethez
  [Introduction to the author s volume entitled Soft Budget Constraint]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 7, pages 845-897.
• Kifmann, Mathias & Roeder, Kerstin, 2014, "The Political Sustainability of a Basic Income Scheme and Social Health Insurance," Discussion Papers in Economics, University of Munich, Department of Economics, number 21601, Sep.
• Jean J. Gabszewicz & Skerdilajda Zanaj, 2014, "Migration: a burden or a blessing for natives?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 14-01.
• Vogel, Edgar, 2014, "Optimal Level of Government Debt: Matching Wealth Inequality and the Fiscal Sector," MEA discussion paper series, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy, number 201410, Apr.
• Giovanni Ganelli & Juha Tervala, 2014, "Dynamic Scoring in Open Economies," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 1, pages 31-66, March, DOI: 10.1628/001522108X679147.
• Dora Benedek & Ernesto Crivelli & Sanjeev Gupta & Priscilla Muthoora, 2014, "Foreign Aid and Revenue: Still a Crowding-Out Effect?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 1, pages 67-96, March, DOI: 10.1628/001522108X679156.
• Woojin Lee, 2014, "Inequality and Redistribution: Political Parties May Matter," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 170, issue 3, pages 482-495, September, DOI: 10.1628/093245613X13872688900202.
• Massimo Baldini, 2014, "Fiscal austerity and income distribution in Italy," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0112, Mar.
• Kazumasa Oguro, 2014, "Challenges confronting Abenomics and Japanese public finance ?Fiscal consolidation must start by squarely facing reality?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 2, pages 301-318, August.
• Bart W. Edes & Peter J. Morgan, 2014, "Managing Fiscal Sustainability and Aging in Emerging Asia," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 2, pages 319-348, August.
• Philip Merrigan & François Gardes, 2014, "Revisiting an important Canadian natural experiment with new methods: an evaluation of the impact of the 1994 tax decrease on smoking," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 14027, Mar.
• Jeffrey R. Brown, 2014, "Tax Policy and the Economy, Volume 28," NBER Books, National Bureau of Economic Research, Inc, number brow13-1, January.
• Martin Feldstein, 2014, "Raising Revenue by Limiting Tax Expenditures," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• Sebastian Galiani & Paul Gertler & Rosangela Bando, 2014, "Non-Contributory Pensions," NBER Working Papers, National Bureau of Economic Research, Inc, number 19775, Jan.
• Matthew Harding & Michael Lovenheim, 2014, "The Effect of Prices on Nutrition: Comparing the Impact of Product- and Nutrient-Specific Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 19781, Jan.
• Marianne Bitler & Hilary Hoynes & Elira Kuka, 2014, "Do In-Work Tax Credits Serve as a Safety Net?," NBER Working Papers, National Bureau of Economic Research, Inc, number 19785, Jan.
• Marika Cabral & Neale Mahoney, 2014, "Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap," NBER Working Papers, National Bureau of Economic Research, Inc, number 19787, Jan.
• Casey Rothschild & Florian Scheuer, 2014, "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 19822, Jan.
• Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014, "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers, National Bureau of Economic Research, Inc, number 20007, Mar.
• Wojciech Kopczuk & David J. Munroe, 2014, "Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 20084, May.
• Donald S. Kenkel & Maximilian D. Schmeiser & Carly J. Urban, 2014, "Is Smoking Inferior? Evidence from Variation in the Earned Income Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 20097, May.
• Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014, "A Big Data Approach to Optimal Sales Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 20130, May.
• Juan Carlos Suárez Serrato & Owen Zidar, 2014, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 20289, Jul.
• Brigitte C. Madrian, 2014, "Applying Insights from Behavioral Economics to Policy Design," NBER Working Papers, National Bureau of Economic Research, Inc, number 20318, Jul.
• Ludwig Straub & Iván Werning, 2014, "Positive Long Run Capital Taxation: Chamley-Judd Revisited," NBER Working Papers, National Bureau of Economic Research, Inc, number 20441, Aug.
• Jeffrey R. Brown & James Poterba & David Richardson, 2014, "Do Required Minimum Distributions Matter? The Effect of the 2009 Holiday On Retirement Plan Distributions," NBER Working Papers, National Bureau of Economic Research, Inc, number 20464, Sep.
• Joseph E. Stiglitz, 2014, "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 20530, Sep.
• David Dranove & Craig Garthwaite & Bingyang Li & Christopher Ody, 2014, "Investment Subsidies and the Adoption of Electronic Medical Records in Hospitals," NBER Working Papers, National Bureau of Economic Research, Inc, number 20553, Oct.
• Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014, "Tax Credits and Small Firm R&D Spending," NBER Working Papers, National Bureau of Economic Research, Inc, number 20615, Oct.
• Emmanuel Saez & Gabriel Zucman, 2014, "Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 20625, Oct.
• Martin S. Feldstein, 2014, "Raising Revenue by Limiting Tax Expenditures," NBER Working Papers, National Bureau of Economic Research, Inc, number 20672, Nov.
• John Beshears & James J. Choi & David Laibson & Brigitte C. Madrian, 2014, "Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions," NBER Working Papers, National Bureau of Economic Research, Inc, number 20738, Dec.
• Alexander Ljungqvist & Michael Smolyansky, 2014, "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 20753, Dec.
• Ivan LUCHIAN, 2014, "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 143-147.
• Wayne Vroman & Stephen A. Woodbury, 2014, "Financing Unemployment Insurance," National Tax Journal, National Tax Association;National Tax Journal, volume 67, issue 1, pages 253-268, March, DOI: 10.17310/ntj.2014.1.08.
• Mariana Papatulica, 2014, "International Petroleum Fiscal Regimes: Trends in Tax-Royalty Worldwide and in Romania," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, volume 2, issue 1, pages 129-140, May.
• Jens Mathias Arnold & João Jalles, 2014, "Dividing the Pie in Brazil: Income Distribution, Social Policies and the New Middle Class," OECD Economics Department Working Papers, OECD Publishing, number 1105, Jan, DOI: 10.1787/5jzb6w1rt99p-en.
• Álvaro Pina, 2014, "Enhancing Competition and the Business Environment in Hungary," OECD Economics Department Working Papers, OECD Publishing, number 1123, Jun, DOI: 10.1787/5jz2pwfr0nzq-en.
• Yosuke Jin & Patrick Lenain & Paul O'Brien, 2014, "Macroprudential Policy Tools in Norway: Strengthening Financial System Resilience," OECD Economics Department Working Papers, OECD Publishing, number 1126, Jun, DOI: 10.1787/5jz2mm2vbhjk-en.
• Joseph White, 2014, "The challenge of budgeting for healthcare programmes," OECD Journal on Budgeting, OECD Publishing, volume 14, issue 1, pages 73-107, DOI: 10.1787/budget-14-5jxst2mfm923.
• Christoph Böhringer & Jared C. Carbone & Thomas F. Rutherford, 2014, "The Strategic Value of Carbon Tariffs," Working Papers, University of Oldenburg, Department of Economics, number V-360-14, Jan, revised Jan 2014.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Rosendahl Knut Einar, 2014, "Output-based rebating of carbon taxes in the neighbor’s backyard," Working Papers, University of Oldenburg, Department of Economics, number V-382-15, Jun, revised Jun 2014.

2013

• Torben M. Andersen & Allan Sørensen, 2013, "Product market integration, tax distortions and public sector size," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2013-28, Dec.
• Galina ZAPSHA, 2013, "Tax Methods Of Property Management As An Instrument Of Property Relations In Agriculture Of Ukraine," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 156-159.
• Estelle P. Dauchy & Christopher Balding, 2013, "Federal Income Tax Revenue Volatility Since 1966," Working Papers, New Economic School (NES), number w0198, Feb.
• George Economides & Saqib Jafarey & Natasha Miaouli & Apostolis Philippopoulos, 2013, "Consumption taxes and the efficiency-equity tradeoff," Working Papers, Athens University Of Economics and Business, Department of Economics, number 201324.
• Stanko Čokelc & Jan Žan Oplotnik, 2013, "Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue 34, pages 469-484, June.
• Mason, Nicole M. & Jayne, Thomas S. & Walle, Nicolas van de, 2013, "Fertilizer Subsidies and Voting Patterns: Political Economy Dimensions of Input Subsidy Programs," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C., Agricultural and Applied Economics Association, number 149580, May, DOI: 10.22004/ag.econ.149580.
• Brorsen, B. Wade & Lansford, Notie H., Jr., 2013, "Sales Tax Collections in Nonmetropolitan Communities," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C., Agricultural and Applied Economics Association, number 149954, DOI: 10.22004/ag.econ.149954.
• Schroeter, Christiane & Anders, Sven M., 2013, "Nutrition Label Usage, Diet Health Behavior, and Information Uncertainty," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C., Agricultural and Applied Economics Association, number 151214, DOI: 10.22004/ag.econ.151214.
• Jaramillo, Miguel & Sparrow, Bárbara, 2013, "La incidencia del gasto social y los impuestos en el Perú," Working Papers, Group for the Analysis of Development (GRADE), number 163582, DOI: 10.22004/ag.econ.163582.
• Nicoleta Mihaela Florea & Mirela Ganea & Stelian Selisteanu, 2013, "Structure and Evolution of EU Budget Revenue," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 175-180, December.