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

2013

• Randall S. Jones & Satoshi Urasawa, 2013, "Restoring Japan's Fiscal Sustainability," OECD Economics Department Working Papers, OECD Publishing, number 1050, May, DOI: 10.1787/5k46cvtkbf33-en.
• Oliver Denk & Robert P. Hagemann & Patrick Lenain & Valentin Somma, 2013, "Inequality and Poverty in the United States: Public Policies for Inclusive Growth," OECD Economics Department Working Papers, OECD Publishing, number 1052, May, DOI: 10.1787/5k46957cwv8q-en.
• Franco Sassi & Annalisa Belloni & Chiara Capobianco, 2013, "The Role of Fiscal Policies in Health Promotion," OECD Health Working Papers, OECD Publishing, number 66, Dec, DOI: 10.1787/5k3twr94kvzx-en.
• George Economides & Dimitris Papageorgiou & Apostolis Philippopoulos & Vanghelis Vassilatos, 2013, "Smaller Public Sectors in the Euro Area: Aggregate and Distributional Implications," CESifo Economic Studies, CESifo Group, volume 59, issue 3, pages 536-558, September.
• Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013, "Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism
  [A strong employment agenda – the pathway to economic recovery]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 28, issue 75, pages 375-422.
• Casey Rothschild & Florian Scheuer, 2013, "Redistributive Taxation in the Roy Model," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 128, issue 2, pages 623-668.
• Frank J. Convery, 2013, "Reflections--Shaping Water Policy: What Does Economics Have to Offer?," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, volume 7, issue 1, pages 156-174, January.
• Raghbendra Jha, 2013, "Indirect Tax Reform and Fiscal Federalism in India," ASARC Working Papers, The Australian National University, Australia South Asia Research Centre, number 2013-09.
• Philippe Aghion & Ufuk Akcigit & Jesus Fernandez-Villaverde, 2013, "Optimal Capital Versus Labor Taxation with Innovation-Led Growth," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 13-025, May.
• Jolanta Galuszka, 2013, "The Fiscal Union As A Remedy For The Economic And Financial Crisis In The European Union," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 8, issue 1, pages 49-67, March, DOI: 10.12775/EQUIL.2013.003.
• Fosgerau, Mogens & Jensen, Thomas C., 2013, "A green reform is not always green," MPRA Paper, University Library of Munich, Germany, number 42264.
• Fernando, Estrada, 2013, "Estado y política pública en Colombia: Un balance desde la teoría política
  [State and public policy in Colombia]," MPRA Paper, University Library of Munich, Germany, number 45223.
• Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari, 2013, "Estabilidad política y tributación
  [Taxation and political stability]," MPRA Paper, University Library of Munich, Germany, number 45226.
• Nwaobi, Godwin, 2013, "The Economics of Climate Change and Science of Global Warming Debate:African Perspectives," MPRA Paper, University Library of Munich, Germany, number 46807, May.
• Salerno, Nicola Carmine, 2013, "Pensionamento flessibile e (ri)equilibrio tra generazioni
  [Flexible retirement e riequilibrium between generations. A proposal for Italy]," MPRA Paper, University Library of Munich, Germany, number 47253, May.
• Kunstadt, Robert & Maggioni, Ilaria, 2013, "Tax-paying for Fun and Profit," MPRA Paper, University Library of Munich, Germany, number 47432, May.
• Bernardi, LUIGI, 2013, "Recent findings regarding the shift from direct to indirect taxation in the EA-17," MPRA Paper, University Library of Munich, Germany, number 47877, Jun.
• Kossov, Vladimir & Kossova, Elena, 2013, "Gasoline price as social phenomenon," MPRA Paper, University Library of Munich, Germany, number 48720, Jul.
• Sinha, Pankaj & Mathur, Kritika, 2013, "International Linkages of Agri-Processed and Energy commodities traded in India," MPRA Paper, University Library of Munich, Germany, number 50214, Jun, revised 26 Sep 2013.
• De Silva, Dakshina G. & McComb, Robert P. & Schiller, Anita R., 2013, "What blows in with the wind?," MPRA Paper, University Library of Munich, Germany, number 51915, Dec.
• Chaudhuri, Sarbajit, 2013, "Foreign capital, Non-Traded Goods and Welfare in a Developing Economy in the presence of Externalities," MPRA Paper, University Library of Munich, Germany, number 52140, Dec.
• Aiello, Francesco, 2013, "The effectiveness of R&D support in Italy. Some evidence from matching methods," MPRA Paper, University Library of Munich, Germany, number 53848, Dec.
• Gale, William & Brown, Samuel, 2013, "Small Business, Innovation, and Tax Policy: A Review," MPRA Paper, University Library of Munich, Germany, number 57384, Apr.
• Estrada, Fernando, 2013, "Estabilidad política y poder fiscal
  [political stability and tax power]," MPRA Paper, University Library of Munich, Germany, number 58458, revised 2014.
• Szarowska, Irena, 2013, "Shift in tax burden and its impact on economic growth in the European Union," MPRA Paper, University Library of Munich, Germany, number 59778.
• Szarowska, Irena, 2013, "Can tax policy co-cause the crisis?," MPRA Paper, University Library of Munich, Germany, number 59780.
• Amir, Hidayat & Nugroho, Anda, 2013, "Development of Web-Based CGE Model for Tax Policy Analysis," MPRA Paper, University Library of Munich, Germany, number 66300, Jul.
• Amir, Hidayat & Hewings, Geoffrey J.D., 2013, "Distributional Welfare Impact of the 2013 Adjustment of Tax-Free Income Threshold in Indonesia: A CGE Simulation," MPRA Paper, University Library of Munich, Germany, number 68571, Jul.
• Aziz, Abdul & Setiawan, Hadi & Arie Damayanty, Sofia, 2013, "Analisis Potensi Penerimaan PPH dan PPN Pada Pelaksanaan Program KUR
  [Analysis of Potential Income Tax and Value Added Tax Revenue from SMEs Credit Program]," MPRA Paper, University Library of Munich, Germany, number 75907, May, revised 26 Jun 2013.
• Hui, Hon Chung, 2013, "Fiscal sustainability in Malaysia: a re-examination," MPRA Paper, University Library of Munich, Germany, number 80018, Feb.
• Olejniczak, Jarosław, 2013, "Związki Między Poziomem Rozwoju Gmin A Ich Kondycją Finansową – Wybrane Aspekty
  [Relationship Between The Level Of Development Of Municipalities And Their Financial Indicators – Selected Issues]," MPRA Paper, University Library of Munich, Germany, number 92553, Apr, revised Aug 2013.
• Ferrara, Giancarlo & Vidoli, Francesco & Canello, Jacopo & Campagna, Arianna, 2013, "Labour-use Efficiency in the Italian Machinery Industry: a Non-parametric Stochastic Frontier Perspective," MPRA Paper, University Library of Munich, Germany, number 94359.
• Emmanuel Farhi & Ivan Werning, , "Estate Taxation with Altruism Heterogeneity," Working Paper, Harvard University OpenScholar, number 71016.
• Mark Huggett & Alejandro Badel, 2013, "Taxing Top Earners: A Human Capital Perspective," 2013 Meeting Papers, Society for Economic Dynamics, number 625.
• Enrico Moretti & Daniel J. Wilson, 2013, "State Incentives for Innovation, Star Scientists and Jobs: Evidence from Biotech," Working Paper series, Rimini Centre for Economic Analysis, number 42_13, Jul.
• Anthony de Jasay, 2013, "Conduct and Contract," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 68, August.
• Robert Sugden, 2013, "Contractarianism as a Broad Church," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 69, September.
• Gerald Gaus, 2013, "Why the Conventionalist Needs the Social Contract (and Vice Versa)," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 71, September.
• Jan Narveson, 2013, "Social Contract: The Last Word in Moral Theories," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 72, September.
• Christine Chwaszcza, 2013, "Hume and the Social Contract: A Systematic Evaluation," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 73, October.
• Peter Vanderschraaf, 2013, "A Governing Convention?," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 74, November.
• Christoph Hanisch, 2013, "Negative Goals and Identity: Revisiting Sen's Critique of Homo Economicus," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 75, November.
• Danny Frederick, 2013, "Social Contract Theory Should Be Abandoned," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 77, November.
• David Gauthier, 2013, "Achieving Pareto-Optimality: Invisible Hands, Social Contracts, and Rational Deliberation," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, volume 4, issue 78, November.
• Deepak Premkumar & Austin Quackenbush & Georgeanne Artz & Peter Orazem, 2013, "If You Build it, Will They Come?: Fiscal Federalism, Local Provision of Public Tourist Amenities, and the Vision Iowa Fund," The Review of Regional Studies, Southern Regional Science Association, volume 43, issue 2,3, pages 155-173, Winter.
• B. Wade Brorsen & Notie H. Lansford, 2013, "Sales Tax Collections in Nonmetropolitan Communities," Public Finance Review, , volume 41, issue 4, pages 489-503, July, DOI: 10.1177/1091142113482571.
• Kate Bayliss, 2013, "Financing Water in Africa," Working Papers, Department of Economics, SOAS University of London, UK, number 182, Aug.
• Bharatee Dash & Angara Raja, 2013, "Do political determinants affect the size and composition of public expenditure? A study of the Indian states," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 60, issue 3, pages 293-317, September, DOI: 10.1007/s12232-013-0173-5.
• Rajeev Goel & Xingyuan Zhang, 2013, "Gender dynamics and smoking prevalence in Japan," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 37, issue 4, pages 622-636, October, DOI: 10.1007/s12197-012-9238-7.
• C. Fan & Jie Zhang, 2013, "Differential fertility and intergenerational mobility under private versus public education," Journal of Population Economics, Springer;European Society for Population Economics, volume 26, issue 3, pages 907-941, July, DOI: 10.1007/s00148-012-0445-5.
• Markus Diller & Markus Grottke & Georg Schneider, 2013, "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, volume 65, issue 2, pages 110-135, March, DOI: 10.1007/BF03372876.
• Estian Calitz & Sally Wallace & Le Roux Burrows, 2013, "The impact of tax incentives to stimulate investment in South Africa," Working Papers, Stellenbosch University, Department of Economics, number 19/2013.
• Xiaoyong Cui & Liutang Gong & Xiaojun Zhao & Heng-fu Zou, 2013, "The Z -transform method for multidimensional dynamic economic systems," Applied Economics Letters, Taylor & Francis Journals, volume 20, issue 11, pages 1081-1088, July, DOI: 10.1080/13504851.2013.787156.
• C. Hopp & A. Dreher, 2013, "Do differences in institutional and legal environments explain cross-country variations in IPO underpricing?," Applied Economics, Taylor & Francis Journals, volume 45, issue 4, pages 435-454, February, DOI: 10.1080/00036846.2011.605760.
• Steven Bourassa & Donald Haurin & Patric Hendershott & Martin Hoesli, 2013, "Mortgage Interest Deductions and Homeownership: An International Survey," Journal of Real Estate Literature, Taylor & Francis Journals, volume 21, issue 2, pages 181-203, January, DOI: 10.1080/10835547.2013.12090360.
• Hugo Emilo Silva & Erik T. Verhoef & Vincent van den Berg, 2013, "Airline Route Structure Competition and Network Policy," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-189/VIII, Nov.
• Philip DeCicca & Donald Kenkel & Feng Liu, 2013, "Who Pays Cigarette Taxes? The Impact of Consumer Price Search," The Review of Economics and Statistics, MIT Press, volume 95, issue 2, pages 516-529, May.
• Corneo, Giacomo, 2013, "Work Norms, Social Insurance and the Allocation of Talent," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich, number 405, Aug.
• Cremer, Helmuth & Gahvari, Firouz & Pestieau, Pierre, 2013, "Endogenous altruism, redistribution, and long term care," TSE Working Papers, Toulouse School of Economics (TSE), number 13-386, Mar.
• John Clark & Adam Hollis, 2013, "Tax-to-GDP: Past and Prospective Developments," Economic Roundup, The Treasury, Australian Government, issue 2, pages 15-34, December.
• John Scott, 2013, "Redistributive Impact and Efficiency of Mexico's Fiscal System," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 08, Jan, revised Jul 2013.
• Miguel Jaramillo Baanante, 2013, "The Incidence of Social Spending and Taxes in Peru," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 09, May.
• Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2013, "Social Spending, Taxes, and Income Redistribution in Uruguay," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 10, Jan, revised Jul 2013.
• James Alm, 2013, "A Convenient Truth: Property Taxes and Revenue Stability," Working Papers, Tulane University, Department of Economics, number 1307, Feb.
• James Alm & Robert D. Buschman & David L. Sjoquist, 2013, "How did foreclosures affect property values in Georgia School Districts?," Working Papers, Tulane University, Department of Economics, number 1308, Feb.
• James Alm, 2013, "Expanding the Theory of Tax Compliance from Individual to Group Motivations," Working Papers, Tulane University, Department of Economics, number 1309, Feb.
• Clavet, Nicholas-James & Duclos, Jean - Yves & Fortin, Bernard & Marchand, Steeve, 2013, "Sources de revenu de retraite au Québec 2004 - 2030: une analyse de microsimulation," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2013-19, Apr, revised 29 Apr 2013.
• Michelle Norris, 2013, "Varieties of Home Ownership: Ireland’s transition from a socialised to a marketised policy regime," Working Papers, Geary Institute, University College Dublin, number 201306, Apr.
• Bruno Martorano, 2013, "The Australian Household Stimulus Package: Lessons from the recent economic crisis," Papers, Innocenti Working Papers, number inwopa697.
• Alberto Alesina & Silvia Ardagna, 2013, "The Design of Fiscal Adjustments," Tax Policy and the Economy, University of Chicago Press, volume 27, issue 1, pages 19-68, DOI: 10.1086/671243.
• Metin M. Cosgel, 2013, "The Fiscal Regime of an Expanding State: Political Economy of Ottoman Taxation," Working papers, University of Connecticut, Department of Economics, number 2013-28, Sep.
• Eric J. Brunner & Stephen L. Ross & Rebecca K. Simonsen, 2013, "Homeowners, Renters and the Political Economy of Property Taxation," Working papers, University of Connecticut, Department of Economics, number 2013-30, Oct.
• Léonce Ndikumana, 2013, "The Private Sector as Culprit and Victim of Corruption in Africa," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp330.
• Enrico Moretti & Daniel J. Wilson, 2013, "State Incentives for Innovation, Star Scientists, and Jobs: Evidence from Biotech," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 14-203, Jul.
• Stephen Woodbury, 2013, "Unemployment Insurance," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 14-208, Sep.
• Charles A. Holt & William M. Shobe, 2013, "Banking and price containment in the California greenhouse gas emissions market: an experimental analysis of market design," Working Papers, Center for Economic and Policy Studies, number 2013-01, Mar.
• Abel L. Costa Fernandes & Paulo R. Mota, 2013, "The Euro Zone Peripheral Countries’ Sovereign Debt Crisis: Also a Case of Non-Mature Democracies?," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 60, issue 3, pages 291-310.
• Bogetic, Zeljko, 2013, "South East Europe Six: From Double-Dip Recession to Accelerated Reforms," World Bank - Economic Premise, The World Bank, issue 103, pages 1-6, January.
• Ghani, Ejaz & Iyer, Lakshmi & Mishra, Saurabh, 2013, "Promoting Shared Prosperity in South Asia," World Bank - Economic Premise, The World Bank, issue 110, pages 1-8, March.
• Canuto, Otaviano & Liu, Lili, 2013, "Subnational Debt, Insolvency, and Market Development," World Bank - Economic Premise, The World Bank, issue 112, pages 1-7, April.
• Lili Liu & Otaviano Canuto, 2013, "Subnational Debt, Insolvency, and Market Development," World Bank Publications - Reports, The World Bank Group, number 17023, Apr.
• Lakshmi Iyer & Ejaz Ghani & Saurabh Mishra, 2013, "Promoting Shared Prosperity in South Asia," World Bank Publications - Reports, The World Bank Group, number 17028, Mar.
• Ceriani, Lidia & Verme, Paolo, 2013, "The income lever and the allocation of aid," Policy Research Working Paper Series, The World Bank, number 6367, Feb.
• Bucheli, Marisa & Lustig, Nora & Rossi, Maximo & Amabile, Florencia, 2013, "Social spending, taxes and income redistribution in Uruguay," Policy Research Working Paper Series, The World Bank, number 6380, Mar.
• Andre Chagas & Luiza Andrade, 2013, "Opportunity cost of environmental preservation: the case of the Brazilian Legal Amazon," ERSA conference papers, European Regional Science Association, number ersa13p644, Nov.
• Ana María Iregui & Jesús Otero, 2013, "A Spatiotemporal Analysis of Agricultural Prices: An Application to Colombian Data," Agribusiness, John Wiley & Sons, Ltd., volume 29, issue 4, pages 497-508, September.
• Cawley, J. & Von Hinke Kessler Scholder, S., 2013, "The Demand for Cigarettes as Derived from the Demand for Weight Control," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 13/06, Feb.
• Kremer, Jana & Stähler, Nikolai, 2013, "Structural and cyclical effects of tax progression," Discussion Papers, Deutsche Bundesbank, number 15/2013.
• Goryunov, Eugene & Kazakova, Marija & Kotlikoff, Laurence J. & Mamedov, Arseny & Nesterova, Kristina & Nazarov, Vladimir & Grišina, Elena & Trunin, Pavel V. & Shpenev, Alexey, 2013, "Russia's Fiscal Gap," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 121938, Nov.
• Corneo, Giacomo, 2013, "Work norms, social insurance and the allocation of talent," Discussion Papers, Free University Berlin, School of Business & Economics, number 2013/12.
• Skupnik, Christoph, 2013, ""Welfare magnetism" in the EU-15? Why the EU enlargement did not start a race to the bottom of welfare states," Discussion Papers, Free University Berlin, School of Business & Economics, number 2013/8.
• Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013, "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-039.
• Christoph Böhringer & Jared C. Carbone & Thomas F. Rutherford, 2013, "Embodied Carbon Tariffs," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 25 / 2014, Aug, revised Jan 2014.
• Christoph Böhringer & Jared C. Carbone & Thomas F. Rutherford, 2013, "The Strategic Value of Carbon Tariffs," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 26 / 2014, Oct, revised Jan 2014.

2012

• Abigail M. Okrent & Julian M. Alston, 2012, "The Effects of Farm Commodity and Retail Food Policies on Obesity and Economic Welfare in the United States," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, volume 94, issue 3, pages 611-646.
• Giacomo Corneo, 2012, "Work Norms and the Welfare State," CESifo Economic Studies, CESifo Group, volume 58, issue 4, pages 599-625, December.
• Anton-Florin Boþa Moisin, 2012, "Results of Analysis of Some Theoretical Aspects of Title IX of the Fiscal Code and Points from Methodological Norms of Appliance the Fiscal Code Title IX: Principles for Establishing Local Taxes and Fees, Particularities of Their Calculation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1273-1276, May.
• Moldovan Nicoleta –Claudia & Corduneanu Carmen, 2012, "The Place of Public Decision in Competitiveness Encouragement in the New Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1544-1549, May.
• Jan Werner, 2012, "International perspective for a sound intergovernmental finance system in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 49, issue 1, pages 149-178, June.
• Anjum Nasim, 2012, "Agricultural Income Taxation: Estimation of the Revenue Potential in Punjab," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 51, issue 4, pages 321-337.
• Pedro Neves & Sandra Silva & Óscar Afonso, 2012, "A Meta-Analytic Assessment of the Effects of Inequality on Growth," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 1204, Dec.
• Abel L. Costa Fernandes & Paulo R. Mota, 2012, "The Present Sovereign Debt Crisis Of The Euro Zone Peripheral Countries: A Case Of Non-Mature Democracies And Less Developed Economies," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 458, May.
• Paulo R. Mota & Abel L. Costa Fernandes & Ana-Cristina Nicolescu, 2012, "The Recent Dynamics of Public Debt in the European Union: A Matter of Fundamentals or the Result of a Failed Monetary Experiment?," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 467, Sep.
• Erik Alencar de Figueiredo, 2012, "Fairness and Redistribution- the Case of Latin American Countries," Série Textos para Discussão (Working Papers), Programa de Pós-Graduação em Economia - PPGE, Universidade Federal da Paraíba, number 3.
• Erik Alencar de Figueiredo & Cleiton Roberto da Fonseca Silva, 2012, "Fairness and Income Redistribution- an Analysis of the Latin American Tax System," Série Textos para Discussão (Working Papers), Programa de Pós-Graduação em Economia - PPGE, Universidade Federal da Paraíba, number 4.
• Hossain, Md. Amir & Zhou, Dong Sheng & Hossain, Md Ekram, 2012, "Leadership Approach in Human Resources Management Aspect of Bangladeshi Organizations," MPRA Paper, University Library of Munich, Germany, number 110159, Oct, revised 19 Dec 2012.
• Estrada, Fernando, 2012, "Economy and power to tax," MPRA Paper, University Library of Munich, Germany, number 37080.
• Jellal, Mohamed & Bouzahzah, Mohamed, 2012, "Corruption and tax evasion an optimal policy," MPRA Paper, University Library of Munich, Germany, number 38813.
• Jellal, Mohamed & Bouzahzah, Mohamed, 2012, "Education and social returns an optimal policy," MPRA Paper, University Library of Munich, Germany, number 38860.
• Aristovnik, Aleksander, 2012, "Fiscal decentralization in Eastern Europe: a twenty-year perspective," MPRA Paper, University Library of Munich, Germany, number 39316, Jun.
• Dissanayake, D.M.N.S.W., 2012, "Savings and Investments: Theoretical Underpinnings of Investment Theories of Finance and the Taxation Regime on Investments in United Kingdom," MPRA Paper, University Library of Munich, Germany, number 40855, Aug.
• Shaikh, Salman, 2012, "Islamic Banking in Pakistan: A Critical Analysis," MPRA Paper, University Library of Munich, Germany, number 42497, Jul.
• Shaikh, Salman, 2012, "Estimating the Federal Direct Tax Buoyancy for Pakistan in Post-1973 Era," MPRA Paper, University Library of Munich, Germany, number 42498, Apr.
• Abuselidze, George, 2012, "Optimal Tax Burden and Budget System – the Factor of Macroeconomical Stabilization," MPRA Paper, University Library of Munich, Germany, number 49281, Jul, revised 14 Sep 2012.
• Kadria, Mohamed & Boulila, Ghazi, 2012, "Le système de compensation en Tunisie : quelles réalités et quel avenir ?
  [The subsidy system in Tunisia: what realities and what future?]," MPRA Paper, University Library of Munich, Germany, number 60719.
• Florian Scheuer & Casey Rothschild, 2012, "Redistributive Taxation in a Roy Model," 2012 Meeting Papers, Society for Economic Dynamics, number 395.
• Sebastiano Bavetta & Pietro Navarra, 2012, "Freedom and Redistribution," Rivista di Politica Economica, SIPI Spa, issue 3, pages 29-49, July-Sept.
• 陳韻旻 & 林忠正, 2012, "西漢帝國均輸平準制度的經濟分析," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 12-A004, May.
• Mathias Dolls & Clemens Fuest & Andreas Peichl, 2012, "Automatic stabilization and discretionary fiscal policy in the financial crisis," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 1, issue 1, pages 1-19, December, DOI: 10.1186/2193-9004-1-4.
• Nicholas Sheard, 2012, "Regional policy in a multiregional setting: when the poorest are hurt by subsidies," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 148, issue 2, pages 403-423, June, DOI: 10.1007/s10290-012-0117-2.
• George Abuselidze, 2012, "Optimal Tax Burden and Budget System – the Factor of Macroeconomical Stabilization," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 2, issue 6, pages 1-9.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2012, "Alternative designs for tariffs on embodied carbon. A global cost-effectiveness analysis," Discussion Papers, Statistics Norway, Research Department, number 682, Feb.
• Cathrine Hagem & Bjart Holtsmark & Thomas Sterner, 2012, "Mechanism design for refunding emissions payment," Discussion Papers, Statistics Norway, Research Department, number 705, Sep.
• Ada Jansen & Elizabeth Stoltz & Derek Yu, 2012, "Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis," Working Papers, Stellenbosch University, Department of Economics, number 07/2012.
• Aura Emanuela Domil & Alin Emanuel Artene & Ovidiu Constantin Bunget, 2012, "The Role Of Investments Subsidies In The Entities Research And Development Activities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 566-571, November.
• van Oudheusden, P., 2012, "Dynamic Scoring Through Creative Destruction," Discussion Paper, Tilburg University, Center for Economic Research, number 2012-084.
• Verónica Paz Arauco & George Gray Molina & Wilson Jiménez Pozo & Ernesto Yáñez Aguilar, 2012, "Explaining low redistributive impact in Bolivia," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 06, Nov, revised Apr 2013.
• James Alm, 2012, "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers, Tulane University, Department of Economics, number 1213, Jul.
• James Alm & Robert D. Buschman & David L. Sjoquist, 2012, "Rethinking Local Government Reliance on the Property Tax," Working Papers, Tulane University, Department of Economics, number 1215, Jul.
• Marisa Bucheli & Nora Lustig & Maximo Rossi & Florencia Amabile, 2012, "Social Spending, Taxes and Income Redistribution in Uruguay," Working Papers, Tulane University, Department of Economics, number 1217, Aug.
• Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012, "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 002, Feb.
• Peter Adamson, 2012, "Measuring Child Poverty: New league tables of child poverty in the world's rich countries," Papers, Innocenti Report Card, number inreca660.
• Peter Adamson, 2012, "Mesurer la pauvreté des enfants : Nouveaux tableaux de classement de la pauvreté des enfants dans les pays riches," Papers, Innocenti Report Card, number inreca661.
• Peter Adamson, 2012, "Misurare la povertà tra I bambini e gli adolescenti: Un nuovo quadro comparativo della povertà infantile in alcuni paesi a reddito medio-alto," Papers, Innocenti Report Card, number inreca664.
• Metin Cosgel, 2012, "The Political Economy of Law and Economic Development in Islamic History," Working papers, University of Connecticut, Department of Economics, number 2012-44, Dec.
• Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2012, "Social Spending, Taxes and Income Redistribution in Uruguay," Documentos de Trabajo (working papers), Department of Economics - dECON, number 1212, Sep.
• Paola Azar & Sebastián Fleitas, 2012, "Base de datos histórica sobre gasto público social y revisión de sus principales tendencias (1950-2008)," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 12-22, Dec.
• Colombino Ugo & Narazani Edlira, 2012, "What’s Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?"," Department of Economics and Statistics Cognetti de Martiis. Working Papers, University of Turin, number 201212, Jul.
• Leonida, Ionel & Padurean, Elena, 2012, "Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 16, issue 3, pages 126-143.
• Blum, Jurgen, 2012, "Public Sector Management Reform: Toward a Problem-Solving Approach," World Bank - Economic Premise, The World Bank, issue 100, pages 1-9, December.
• Brahmbhatt, Milan, 2012, "Fiscal Policy for Growth and Development," World Bank - Economic Premise, The World Bank, issue 91, pages 1-7, October.
• Sacks, Audrey, 2012, "Can Donors and Nonstate Actors Undermine CitizensÕ Legitimating Beliefs?," World Bank - Economic Premise, The World Bank, issue 95, pages 1-5, November.
• Pierre-Richard Agénor & Otaviano Canuto & Michael Jelenic, 2012, "Avoiding Middle-Income Growth Traps," World Bank - Economic Premise, The World Bank, issue 98, pages 1-7, November.
• Norman Gemmell & Florian Misch & Blanca Moreno-Dodson, 2012, "Public Spending for Long-Run Growth: A Practitioners’ View," World Bank - Economic Premise, The World Bank, issue 99, pages 1-4, December.
• Pierre-Richard Agénor & Otaviano Canuto & Michael Jelenic, 2012, "Avoiding Middle-Income Growth Traps," World Bank Publications - Reports, The World Bank Group, number 16954, Nov.
• Norman Gemmell & Florian Misch & Blanca Moreno-Dodson, 2012, "Public Spending for Long-Run Growth : A Practitioners' View," World Bank Publications - Reports, The World Bank Group, number 17061, Dec.
• Milan Brahmbhatt & Otaviano Canuto, 2012, "Fiscal Policy for Growth and Development," World Bank Publications - Reports, The World Bank Group, number 17076, Oct.
• Raffaello Bronzini & Eleonora Iachini, 2012, "Are Incentives For R&D Effective? Evidence From A Regression Discontinuity Approach," ERSA conference papers, European Regional Science Association, number ersa12p848, Oct.
• Thierry Madiès & Jean-Jacques Dethier, 2012, "Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., volume 3, issue 02, pages 1-31, DOI: 10.1142/S1793993312500135.
• Marco de Pinto, 2012, "Unemployment Benefits as Redistribution Scheme of Trade Gains - a Positive Analysis," FIW Working Paper series, FIW, number 092, May.
• Pere Arqué-Castells & Pierre Mohnen, 2012, "Sunk costs, extensive R&D subsidies and permanent inducement effects," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2012-10, May, revised May 2012.
• Valerija Botrić & Maruška Vizek, 2012, "Forecasting Fiscal Revenues in a Transition Country: The Case of Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 15, issue 1, pages 23-36, May.
• Koester, Gerrit B. & Priesmeier, Christoph, 2012, "Estimating dynamic tax revenue elasticities for Germany," Discussion Papers, Deutsche Bundesbank, number 23/2012.
• Exbrayat, Nelly & Geys, Benny, 2012, "Trade integration and business tax differentials: Evidence from OECD countries," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism", WZB Berlin Social Science Center, number SP II 2012-110.
• Cooper, Kristen & de Gorter, Harry & Drabik, Dusan, 2012, "Welfare Effects of Biofuel Policies in the Presence of Fuel and Labor Taxes," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington, Agricultural and Applied Economics Association, number 124763, DOI: 10.22004/ag.econ.124763.
• Fergusson, Leopoldo, 2012, "The Political Economy of Rural Property Rights and the Persistence of the Dual Economy," Documentos CEDE Series, Universidad de Los Andes, Economics Department, number 146455, Jun, DOI: 10.22004/ag.econ.146455.
• Francisco Comín & Rafael Vallejo Pousada, 2012, "La reforma tributaria de 1957 en las Cortes franquistas," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 8, issue 03, pages 154-163.
• Niehues, J. (Judith) & Andreas Peichl, 2012, "GINI DP 34: Bounds of Unfair Inequality of Opportunity: Theory and Evidence for Germany and the US," GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies, number 34, May.
• Chetan Ghate & Gerhard Glomm & Jialu Liu, 2012, "Sectoral infrastructure investment in an unbalanced growing economy: The Case of India," Discussion Papers, Indian Statistical Institute, Delhi, number 12-07, Jul.
• Mikel González-Eguino & Anil*Markandya and Marta*Escapa, 2012, "From Shadow to Green: Linking Environmental Fiscal Reforms and the Informal Economy," Working Papers, BC3, number 2012-03, Mar.
• Edgar Caicedo García & Evelyn Tique Calderón, 2012, "La nueva fórmula de la gasolina y su potencial impacto inflacionario en Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 698, Mar, DOI: 10.32468/be.698.
• Oscar Iván Ávila Montealegre, 2012, "Política fiscal y desigualdad: factores que deberían tenerse en cuenta al momento de diseñar la política pública," Borradores de Economia, Banco de la Republica de Colombia, number 732, Sep, DOI: 10.32468/be.732.
• Ana María Iregui & Jesús Otero, 2012, "Testing the law of one price in retail banking: An analysis for Colombia using a pair-wise approach," Borradores de Economia, Banco de la Republica de Colombia, number 733, Sep, DOI: 10.32468/be.733.
• Ana Maria Iregui & Jesús Otero, 2012, "A spatio-temporal analysis of agricultural prices: An application to Colombian data," Borradores de Economia, Banco de la Republica de Colombia, number 734, Sep, DOI: 10.32468/be.734.
• Hassan Molana & Catia Montagna & Chang Yee Kwan, 2012, "Subsidies As Optimal Fiscal Stimuli," Bulletin of Economic Research, Wiley Blackwell, volume 64, issue Supplemen, pages 149-167, December, DOI: j.1467-8586.2012.00460.x.
• Ernesto Crivelli, 2012, "Local governments’ fiscal balance and privatization in transition countries," The Economics of Transition, The European Bank for Reconstruction and Development, volume 20, issue 4, pages 677-703, October, DOI: j.1468-0351.2012.00446.x.
• James Alm & H. Spencer Banzhaf, 2012, "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, volume 26, issue 2, pages 177-202, April, DOI: j.1467-6419.2010.00632.x.
• Torben M. Andersen & Allan Sørensen, 2012, "Globalization, Tax Distortions, and Public‐Sector Retrenchment," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 2, pages 409-439, June, DOI: j.1467-9442.2011.01689.x.
• Richard Kneller & Danny McGowan, 2012, "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 12006, Apr.
• G. Candela & E. Randon & A. E. Scorcu, 2012, "L imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell arte. A general comparison between different VAT Regimes: the normal vs the special scheme. An application to the art market," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp838, Jul.
• Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2012, "Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism," Working Papers, Oxford University Centre for Business Taxation, number 1222.
• Tariq Fancy, 2012, "Can Venture Capital Foster Innovation in Canada? Yes, but Certain Types of Venture Capital Are Better Than Others," e-briefs, C.D. Howe Institute, number 138, Sep.
• Alessio D'Ignazio & Carlo Menon, 2012, "The Causal Effect of Credit Guarantees for SMEs: Evidence from Italy," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0123, Dec.
• Catalina Amuedo-Dorantes & Laura Juarez, 2012, "Old-Age Government Transfers and the Crowding Out of Private Gifts: The 70 Plus Program for the Rural Elderly in Mexico," Working Papers, Centro de Investigacion Economica, ITAM, number 1205.
• M. Martin Boyer & Lars Stentoft, 2012, "If we can simulate it, we can insure it: An application to longevity risk management," CIRANO Working Papers, CIRANO, number 2012s-08, Apr.
• Leopoldo Fergusson, 2012, "The Political Economy of Rural Property Rights and the Persistence of the Dual Economy," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 9797, Jun.
• Edgar Caicedo Garc�a & Evelyn Tique Calder�n, 2012, "La nueva f�rmula de la gasolina y su potencial impacto inflacionario en Colombia," Borradores de Economia, Banco de la Republica, number 9392, Mar.
• Oscar Iv�n �vila Montealegre, 2012, "Pol�tica fiscal y desigualdad: factores que deber�an tenerse en cuenta al momento de dise�ar la pol�tica p�blica," Borradores de Economia, Banco de la Republica, number 9980, Sep.
• Ana Mar�a Iregui & Jes�s Otero, 2012, "Testing the law of one price in retail banking: An analysis for Colombia using a pair-wise approach," Borradores de Economia, Banco de la Republica, number 9981, Sep.