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

2012

• Ana Mar�a Iregui & Jes�s Otero, 2012, "A spatio-temporal analysis of agricultural prices: An application to Colombian data," Borradores de Economia, Banco de la Republica, number 9996, Sep.
• Alberto CARDONA LÓPEZ, 2012, "Reformas Fiscales Ecológicas:...y ahí, cómo vamos?," Archivos de Economía, Departamento Nacional de Planeación, number 9597, Apr.
• Martha Bottia & Lina Cardona-Sosa & Carlos Medina, 2012, "El SISBEN como mecanismo de focalización individual del régimen subsidiado en salud en Colombia: ventajas y limitaciones," Revista de Economía del Rosario, Universidad del Rosario.
• Juan Gonzalo Zapata & Adriana Sabogal & Ana Cecilia Montes & Germ�n Rodr�guez & Jairo Castillo, 2012, "Contrabando de cigarrillos y tributación en Colombia," Cuadernos de Fedesarrollo, Fedesarrollo, number 10714, Nov.
• MENDOLICCHIO, Concetta & PAOLINI, Dimitri & PIETRA, Tito, 2012, "Asymmetric information and overeducation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2012021, Jul.
• Corneo, Giacomo, 2012, "Social insurance, work norms, and the allocation of talent," CEPR Discussion Papers, Centre for Economic Policy Research, number 9028, Jun.
• Rebelo, Sérgio & Jaimovich, Nir, 2012, "Non-linear Effects of Taxation on Growth," CEPR Discussion Papers, Centre for Economic Policy Research, number 9261, Dec.
• Jorge, Moreno & Rodrigo, Moreno & Hugh, Rudnick & Sebastián, Mocarquer, 2012, "Licitaciones para el abastecimiento eléctrico de clientes regulados en Chile: Dificultades y oportunidades," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 125, pages 139-168.
• Jing Jin & Chunli Shen & Heng-fu Zou, 2012, "Fiscal Decentralization and Peasants' Financial Burden in China," Annals of Economics and Finance, Society for AEF, volume 13, issue 1, pages 53-90, May.
• Chunli Shen & Jing Jin & Heng-fu Zou, 2012, "Fiscal Decentralization in China: History, Impact, Challenges and Next Steps," Annals of Economics and Finance, Society for AEF, volume 13, issue 1, pages 1-51, May.
• Xiaoyong Cui & Liutang Gong & Xiaojun Zhao & Heng-fu Zou, 2012, "The Z-Transform Method for Multidimensional Dynamic Economic Systems," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics, number 532.
• Sebastian Böhm, 2012, "The Effects of Factor Market Integration on the Macroeconomic Development in Unified Germany," DEGIT Conference Papers, DEGIT, Dynamics, Economic Growth, and International Trade, number c017_023, Sep.
• Alberto Alesina & Guido Cozzi & Noemi Mantovan, 2012, "The Evolution of Ideology, Fairness and Redistribution," Department of Economics Working Papers, Durham University, Department of Economics, number 2012_05, Apr.
• Masahiro Kawai & Peter J. Morgan, 2012, "Japan’s Post-Triple-Disaster Growth Strategy," Development Economics Working Papers, East Asian Bureau of Economic Research, number 23327, Aug.
• Masahiro Kawai & Peter J. Morgan, 2012, "Japan’s Post-Triple-Disaster Growth Strategy," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 23327, Aug.
• Helene Ehrhart, 2012, "Assessing the relationship between democracy and domestic taxes in developing countries," Economics Bulletin, AccessEcon, volume 32, issue 1, pages 551-566.
• Michael Hicks & Nalitra Thaiprasert, 2012, "A first look at the 'Cash for Clunkers' program," Economics Bulletin, AccessEcon, volume 32, issue 1, pages 567-573.
• Chia-Hui Lu, 2012, "Tax Luxury or Necessity," Economics Bulletin, AccessEcon, volume 32, issue 1, pages 952-959.
• Francesco Menoncin & Paolo M. Panteghini, 2012, "Ex-Post Equivalence under Capital Gains Taxation," Economics Bulletin, AccessEcon, volume 32, issue 2, pages 1671-1679.
• Aviral Kumar Tiwari, 2012, "Tax Burden and GDP: Evidence from Frequency Doman Approach for the USA," Economics Bulletin, AccessEcon, volume 32, issue 1, pages 147-159.
• Giuseppe Lucio Gaeta, 2012, "In the mood for redistribution. An empirical analysis of individual preferences for redistribution in Italy," Economics Bulletin, AccessEcon, volume 32, issue 3, pages 2383-2398.
• Gaetano Lisi, 2012, "Testing the slippery slope framework," Economics Bulletin, AccessEcon, volume 32, issue 2, pages 1369-1377.
• Hans Dietrich & Hans-Dieter Gerner, 2012, "The effects of tuition fees on the decision for higher education: evidence from a german policy experiment," Economics Bulletin, AccessEcon, volume 32, issue 2, pages 1-17.
• Peter J. Lambert & Runa Nesbakken & Thor O. Thoresen, 2012, "Is there more redistribution in Scandinavia than in the US?," Economics Bulletin, AccessEcon, volume 32, issue 3, pages 2146-2154.
• Manon Domingues dos santos & Etienne Lehmann, 2012, "Wage Rigidity or Fiscal Redistribution: The credibility Issue," Economics Bulletin, AccessEcon, volume 32, issue 4, pages 2801-2807.
• Hans Dietrich & Hans-Dieter Gerner, 2012, "The effects of tuition fees on the decision for higher education: evidence from a german policy experiment," Economics Bulletin, AccessEcon, volume 32, issue 3, pages 2407-2413.
• Mihai Mutascu, 2012, "Taxation under media capture," Economics Bulletin, AccessEcon, volume 32, issue 4, pages 2752-2767.
• Alberto Alesina & Guido Cozzi & Noemi Mantovan, 2012, "The Evolution of Ideology, Fairness and Redistribution," Economic Journal, Royal Economic Society, volume 122, issue 565, pages 1244-1261, December, DOI: j.1468-0297.2012.02541.x.
• Raj Chetty, 2012, "Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply," Econometrica, Econometric Society, volume 80, issue 3, pages 969-1018, May, DOI: ECTA9043.
• Zhang, Yanting & Fan, Xiaolei & Yang, Zhiman & Wang, Huanyu & Yang, Dawei & Guo, Rongbo, 2012, "Characterization of H2 photoproduction by a new marine green alga, Platymonas helgolandica var. tsingtaoensis," Applied Energy, Elsevier, volume 92, issue C, pages 38-43, DOI: 10.1016/j.apenergy.2011.09.044.
• Mokhtari, Manouchehr & Ashtari, Mamak, 2012, "Understanding tax reform in the Central Asian Republics," Journal of Asian Economics, Elsevier, volume 23, issue 2, pages 168-178, DOI: 10.1016/j.asieco.2011.11.007.
• An, Zhiyong, 2012, "Taxation and capital structure: Empirical evidence from a quasi-experiment in China," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 683-689, DOI: 10.1016/j.jcorpfin.2012.04.002.
• Huseynov, Fariz & Klamm, Bonnie K., 2012, "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 804-827, DOI: 10.1016/j.jcorpfin.2012.06.005.
• Kari Takala & Matti Viren, 2012, "Why does a Large Shadow Economy not show up in Administrative Inspections?," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 257-272, September.
• Sarkar, Sudipto, 2012, "Attracting private investment: Tax reduction, investment subsidy, or both?," Economic Modelling, Elsevier, volume 29, issue 5, pages 1780-1785, DOI: 10.1016/j.econmod.2012.05.030.
• Falch, Torberg & Fischer, Justina A.V., 2012, "Public sector decentralization and school performance: International evidence," Economics Letters, Elsevier, volume 114, issue 3, pages 276-279, DOI: 10.1016/j.econlet.2011.10.019.
• Bejan, Camelia & Gómez, Juan Camilo, 2012, "A market interpretation of the proportional extended core," Economics Letters, Elsevier, volume 117, issue 3, pages 636-638, DOI: 10.1016/j.econlet.2012.08.010.
• Lucotte, Yannick, 2012, "Adoption of inflation targeting and tax revenue performance in emerging market economies: An empirical investigation," Economic Systems, Elsevier, volume 36, issue 4, pages 609-628, DOI: 10.1016/j.ecosys.2012.01.001.
• Böhringer, Christoph & Bye, Brita & Fæhn, Taran & Rosendahl, Knut Einar, 2012, "Alternative designs for tariffs on embodied carbon: A global cost-effectiveness analysis," Energy Economics, Elsevier, volume 34, issue S2, pages 143-153, DOI: 10.1016/j.eneco.2012.08.020.
• Bednar-Friedl, Birgit & Schinko, Thomas & Steininger, Karl W., 2012, "The relevance of process emissions for carbon leakage: A comparison of unilateral climate policy options with and without border carbon adjustment," Energy Economics, Elsevier, volume 34, issue S2, pages 168-180, DOI: 10.1016/j.eneco.2012.08.038.
• Böhringer, Christoph & Carbone, Jared C. & Rutherford, Thomas F., 2012, "Unilateral climate policy design: Efficiency and equity implications of alternative instruments to reduce carbon leakage," Energy Economics, Elsevier, volume 34, issue S2, pages 208-217, DOI: 10.1016/j.eneco.2012.09.011.
• Lanzi, Elisa & Chateau, Jean & Dellink, Rob, 2012, "Alternative approaches for levelling carbon prices in a world with fragmented carbon markets," Energy Economics, Elsevier, volume 34, issue S2, pages 240-250, DOI: 10.1016/j.eneco.2012.08.016.
• Strobel, Frank, 2012, "International tax arbitrage, currency options and put-call parity conditions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 22, issue 3, pages 473-486, DOI: 10.1016/j.intfin.2012.01.005.
• Ruhm, Christopher J. & Jones, Alison Snow & McGeary, Kerry Anne & Kerr, William C. & Terza, Joseph V. & Greenfield, Thomas K. & Pandian, Ravi S., 2012, "What U.S. data should be used to measure the price elasticity of demand for alcohol?," Journal of Health Economics, Elsevier, volume 31, issue 6, pages 851-862, DOI: 10.1016/j.jhealeco.2012.08.002.
• Lang, Bree J., 2012, "Location incentives in the low-income housing tax credit: Are qualified census tracts necessary?," Journal of Housing Economics, Elsevier, volume 21, issue 2, pages 142-150, DOI: 10.1016/j.jhe.2012.04.002.
• O’Faircheallaigh, Ciaran & Gibson, Ginger, 2012, "Economic risk and mineral taxation on Indigenous lands," Resources Policy, Elsevier, volume 37, issue 1, pages 10-18, DOI: 10.1016/j.resourpol.2011.12.009.
• Herbst, Chris M. & Tekin, Erdal, 2012, "The geographic accessibility of child care subsidies and evidence on the impact of subsidy receipt on childhood obesity," Journal of Urban Economics, Elsevier, volume 71, issue 1, pages 37-52, DOI: 10.1016/j.jue.2011.09.003.
• De Borger, Bruno & Proost, Stef, 2012, "A political economy model of road pricing," Journal of Urban Economics, Elsevier, volume 71, issue 1, pages 79-92, DOI: 10.1016/j.jue.2011.08.002.
• Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012, "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, volume 72, issue 1, pages 17-30, DOI: 10.1016/j.jue.2011.12.003.
• Ater, Itai, 2012, "Internalization of congestion at US hub airports," Journal of Urban Economics, Elsevier, volume 72, issue 2, pages 196-209, DOI: 10.1016/j.jue.2012.05.004.
• Mendolicchio, Concetta & Paolini, Dimitri & Pietra, Tito, 2012, "Investments in education and welfare in a two-sector, random matching economy," Journal of Mathematical Economics, Elsevier, volume 48, issue 6, pages 367-385, DOI: 10.1016/j.jmateco.2012.08.002.
• Erosa, Andrés & Fuster, Luisa & Kambourov, Gueorgui, 2012, "Labor supply and government programs: A cross-country analysis," Journal of Monetary Economics, Elsevier, volume 59, issue 1, pages 84-107, DOI: 10.1016/j.jmoneco.2011.10.006.
• Angelopoulos, Konstantinos & Economides, George & Kammas, Pantelis, 2012, "Does cabinet ideology matter for the structure of tax policies?," European Journal of Political Economy, Elsevier, volume 28, issue 4, pages 620-635, DOI: 10.1016/j.ejpoleco.2012.06.002.
• Gordon, Roger H. & Cullen, Julie Berry, 2012, "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 1100-1109, DOI: 10.1016/j.jpubeco.2011.07.001.
• Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012, "Automatic stabilizers and economic crisis: US vs. Europe," Journal of Public Economics, Elsevier, volume 96, issue 3, pages 279-294, DOI: 10.1016/j.jpubeco.2011.11.001.
• Accetturo, Antonio & de Blasio, Guido, 2012, "Policies for local development: An evaluation of Italy's “Patti Territoriali”," Regional Science and Urban Economics, Elsevier, volume 42, issue 1-2, pages 15-26, DOI: 10.1016/j.regsciurbeco.2011.04.005.
• Rogers, Cynthia L. & Wu, Chen, 2012, "Employment by foreign firms in the U.S.: Do state incentives matter?," Regional Science and Urban Economics, Elsevier, volume 42, issue 4, pages 664-680, DOI: 10.1016/j.regsciurbeco.2012.04.006.
• Ning, Yan-Yan & Jin, Da-Wei & Sheng, Guo-Ping & Harada, Hideki & Shi, Xian-Yang, 2012, "Evaluation of the stability of hydrogen production and microbial diversity by anaerobic sludge with chloroform treatment," Renewable Energy, Elsevier, volume 38, issue 1, pages 253-257, DOI: 10.1016/j.renene.2011.07.038.
• Kim, Hong Gun & Kwac, Lee Ku & Shin, Joong Dal, 2012, "Physical properties and flame characteristics of water electrolysis gas," Renewable Energy, Elsevier, volume 42, issue C, pages 84-89, DOI: 10.1016/j.renene.2011.09.012.
• Hassan, H.M. & ElShafei, A.L. & Farag, W.A. & Saad, M.S., 2012, "A robust LMI-based pitch controller for large wind turbines," Renewable Energy, Elsevier, volume 44, issue C, pages 63-71, DOI: 10.1016/j.renene.2011.12.016.
• Bonnafous, Alain, 2012, "The use of PPP's and the profitability rate paradox," Research in Transportation Economics, Elsevier, volume 36, issue 1, pages 45-49, DOI: 10.1016/j.retrec.2012.03.005.
• Cullis, John & Jones, Philip & Savoia, Antonio, 2012, "Social norms and tax compliance: Framing the decision to pay tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 2, pages 159-168, DOI: 10.1016/j.socec.2011.12.003.
• Helms, Sara E. & Thornton, Jeremy P., 2012, "The influence of religiosity on charitable behavior: A COPPS investigation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 4, pages 373-383, DOI: 10.1016/j.socec.2012.04.003.
• Cullis, John & Jones, Philip & Soliman, Amal, 2012, "‘Spite effects’ in tax evasion experiments," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 4, pages 418-423, DOI: 10.1016/j.socec.2011.05.011.
• Rocio Fernández Ramírez & Héctor Juan Villarreal Páez, 2012, "Impacto distributivo de un impuesto a los precios de la gasolina en México: análisis de equilibrio parcial," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, volume 6, issue 1, pages 47-72.
• Pedro Garcia-del-Barrio, 2012, "External economies of scale, government purchasing commitment and welfare improvements in the vaccines industry," European Journal of Government and Economics, Europa Grande, volume 1, issue 2, pages 163-179, December.
• D'Ignazio, Alessio & Menon, Carlo, 2012, "The causal effect of credit guarantees for SMEs: evidence from Italy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58555, Dec.
• Bert Saveyn & Denise Van Regemorter & Juan-Carlos Ciscar, 2012, "Economic analysis of the climate pledges of the Copenhagen Accord for the EU and other major countries," EcoMod2012, EcoMod, number 4072, Jul.
• Javier Portillo & Walter E. Block, 2012, "Negative effects of US taxation," Studies in Economics and Finance, Emerald Group Publishing Limited, volume 29, issue 2, pages 76-88, June, DOI: 10.1108/10867371211229109.
• Willi Semmler & Christian Schoder, 2012, "Part of the public skepticism towards the transition to renewable energy and implementing mitigation policies is caused by the fear of job losses. As studies have shown, however, this fear is unjustified. Public investment and public support of priva," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2012-01, Mar.
• Lauren Schmitz, 2012, "Do Cultural Tax Districts Buttress Revenue Growth for Budding Arts Organizations?," SCEPA working paper series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2012-1, Jan.
• Lauren Schmitz & Teresa Ghilarducci, 2012, "New York City and State Tax Expenditures for Defined Contribution Plans," SCEPA working paper series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2012-2, Mar.
• Dean Baker & Helene Jorgensen, 2012, "The Relationship Between Financial Transactions Costs and Economic Growth," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2012-10, Mar.
• Dean Baker, 2012, "First Time Underwater: The Impact of the First-time Homebuyer Tax Credit," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2012-13, Apr.
• Alan Barber & Nicole Woo, 2012, "The Chained CPI: A Painful Cut in Social Security Benefits and a Stealth Tax Hike," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2012-27, Dec.
• Konstantinos Liapis & Antonis Rovolis & Christos Galanos, 2012, "Toward a Common Tax Regime for the European Union Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 89-108.
• Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Bargain, Olivier & Siegloch, Sebastian & Neumann, Dirk & Pestel, Nico, 2012, "Fiscal union in Europe? Redistributive and stabilising effects of an EU tax-benefit system," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM6/12, Jul.
• Windy Vandevyvere & Andreas Zenthöfer, 2012, "The housing market in the Netherlands," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 457, Jun.
• Joze Mencinger & Meta Ahtik & Robert Volcjak, 2012, "Taxation and cross-border purchases of automotive fuels," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, volume 2012, issue 4, pages 5-23.
• Amedeo Fossati & Paolo Silvestri, 2012, "Un inedito dissidio epistemologico sui miti e paradossi della giustizia tributaria di einaudi: le lettere perdute di Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2012, issue 108, pages 5-80.
• Anton Granik & Francesco Saraceno, 2012, "Institutions and growth: A simplied theory of decentralization and corruption," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2012-21, Jun.
• Mathias Trabandt & Harald Uhlig, 2012, "How do Laffer curves differ across countries?," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1048.
• Mariacristina De Nardi & Eric French & John Bailey Jones, 2012, "Medicaid insurance in old age," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2012-13.
• Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev, 2012, "Main Directions Of Tax System Reform In The Medium Term," Working Papers, Gaidar Institute for Economic Policy, number 0046, revised 2012.
• Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012, "Does fiscal coopération increase local tax rates in urban areas?," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1219.
• Quentin Frère & Matthieu Leprince & Sonia Paty, 2012, "The impact of inter-municipal cooperation on local public spending?," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1225.
• Charlot, S. & Paty, S. & Piguet, V., 2012, "Does fiscal cooperation increase local tax rates in urban areas," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 201202.
• James Roumasset & Christopher Wada, 2012, "A Dynamic approach to PES pricing and finance for interlinked ecosystem services: Watershed conservation and groundwater management," Working Papers, University of Hawaii Economic Research Organization, University of Hawaii at Manoa, number 2012-7, Oct.
• Michaël Zemmour, 2012, "Tax competition and the move from insurance to assistance," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00768909, Dec.
• Emilie Caldeira & Grégoire Rota-Graziosi & Martial Foucault, 2012, "Decentralisation in Africa and the Nature of Local Governments' Competition: Evidence from Benin," Post-Print, HAL, number halshs-00707601.
• Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012, "Does fiscal cooperation increase local tax rates in urban areas," Post-Print, HAL, number halshs-00752342, Oct.
• Quentin Frère & Matthieu Leprince & Sonia Paty, 2012, "The impact of inter-municipal cooperation on local public spending," Post-Print, HAL, number halshs-00752350, Mar.
• Nelly Exbrayat & Benny Geys, 2012, "Trade Integration and Business Tax Differentials: Theory and Evidence from OECD Countries," Post-Print, HAL, number halshs-00758078, Jan.
• Alain Bonnafous, 2012, "The use of PPP's and the profitability rate paradox," Post-Print, HAL, number halshs-01053076, DOI: 10.1016/j.retrec.2012.03.005.
• Anton Granik & Francesco Saraceno, 2012, "Institutions and growth : a simplified theory of decentralization and corruption," Sciences Po Economics Publications (main), HAL, number hal-03461200, Jun.
• Anton Granik & Francesco Saraceno, 2012, "Institutions and growth : a simplified theory of decentralization and corruption," Working Papers, HAL, number hal-03461200, Jun.
• Sylvie Charlot & Sonia Paty & Virginie Piguet, 2012, "Does fiscal coopération increase local tax rates in urban areas?," Working Papers, HAL, number halshs-00703299.
• Quentin Frère & Matthieu Leprince & Sonia Paty, 2012, "The impact of inter-municipal cooperation on local public spending," Working Papers, HAL, number halshs-00730555, Sep.
• Benjamin B. Lockwood & Matthew Weinzierl, 2012, "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers, Harvard Business School, number 12-063, Jan, revised Sep 2014.
• X. Ruiz del Portal, 2012, "On the Direct Versus Indirect Taxation Controversy," Hacienda Pública Española / Review of Public Economics, IEF, volume 203, issue 4, pages 9-22, December.
• Aghion, Philippe & Akcigit, Ufuk & Fernández-Villaverde, Jesús, 2012, "Optimal Capital Versus Labor Taxation with Innovation-Led Growth," Scholarly Articles, Harvard University Department of Economics, number 27755236.
• Chetty, Nadarajan, 2012, "Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply," Scholarly Articles, Harvard University Department of Economics, number 9748524.
• Hiroshi Sato & Sai Ding, 2012, "Local Public Goods Provision in the Post-Agricultural Tax Era in Rural China," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-222, Feb.
• Ximing Yue & Jing Xu, 2012, "Income Inequality and Evaluation of Tax Effect on Redistribution of Income in Japan 1984-2004," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-230, Mar.
• Marco de Pinto, 2012, "Unemployment Benefits as Redistribution Scheme for Trade Gains - A Positive Analysis," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201204, Oct.
• Marco de Pinto, 2012, "The Redistribution of Trade Gains and the Equity-Efficiency Trade-Off," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201206, Oct.
• Mendolicchio, Concetta & Paolini, Dimitri & Pietra, Tito, 2012, "Asymmetric information and overeducation," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201214.
• Olja Munitlak Ivanovic & Mirjana Golusin, 2012, "Environmental Taxation as a Tool for Sustainable Development Policy-State Comparison of Serbia and Application of Ecological Taxation Reform in European Union," Economic Analysis, Institute of Economic Sciences, volume 45, issue 1-2, pages 32-44.
• Espino, Emilio & González Rozada, Martín, 2012, "Automatic Stabilization and Fiscal Policy: Some Quantitative Implications for Latin America and the Caribbean," IDB Publications (Working Papers), Inter-American Development Bank, number 4130, Nov, DOI: http://dx.doi.org/10.18235/0011425.
• Lagunas Puls, Sergio & Olivares Urbina, Miguel Angel & Tamara Post, Natascha, 2012, "Impuesto Federal A Los Sueldos Generado Por Las Microempresas: Caso Cancún, México / Federal Income Tax On Salaries Generated By Micro-Enterprises: Case Cancún, Mexico," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 18, issue 3, pages 200-205.
• Pere Arqué-Castells & Pierre Mohnen, 2012, "Sunk costs, extensive R&D subsidies and permanent inducement effects," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/13.
• Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2012, "Capital Income Taxation and Risk Taking under Prospect Theory," Economics Series, Institute for Advanced Studies, number 283, Feb.
• Ernesto Crivelli & Mr. Sanjeev Gupta & Ms. Priscilla S Muthoora & Ms. Dora Benedek, 2012, "Foreign Aid and Revenue: Still a Crowding Out Effect?," IMF Working Papers, International Monetary Fund, number 2012/186, Jul.
• Xavier Fageda & Juan Luis Jiménez & Carlos Díaz Santamaría, 2012, "“Price differences between domestic and international air markets: an empirical application to routes from Gran Canaria”," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 201207, Mar, revised Mar 2012.
• Moschini, GianCarlo & Cui, Jingbo & Lapan, Harvey, 2012, "Economics of Biofuels: An Overview of Policies, Impacts and Prospects," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 35548, May.
• Moschini, Giancarlo & Cui, Jingbo & Lapan, Harvey, 2012, "Economics of Biofuels: An Overview of Policies, Impacts and Prospects," ISU General Staff Papers, Iowa State University, Department of Economics, number 201201010800001094, Jan.
• McPhail, Joseph E. & Orazem, Peter F. & Singh, Rajesh, 2012, "The poverty of states: do state tax policies affect state labor productivity?," ISU General Staff Papers, Iowa State University, Department of Economics, number 201207010700001114, Jul.
• Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012, "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?," IZA Discussion Papers, IZA Network @ LISER, number 6275, Jan.
• Burnes, Daria & Neumark, David & White, Michelle J., 2012, "Fiscal Zoning, Sales Taxes, and Employment: Do Higher Sales Taxes Lead to More Jobs in Retailing and Fewer Jobs in Manufacturing?," IZA Discussion Papers, IZA Network @ LISER, number 6383, Feb.
• Marx, Ive & Marchal, Sarah & Nolan, Brian, 2012, "Mind the Gap: Net Incomes of Minimum Wage Workers in the EU and the US," IZA Discussion Papers, IZA Network @ LISER, number 6510, Apr.
• Bargain, Olivier B. & Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012, "Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System," IZA Discussion Papers, IZA Network @ LISER, number 6585, May.
• Aparicio Fenoll, Ainoa & Oppedisano, Veruska, 2012, "Fostering the Emancipation of Young People: Evidence from a Spanish Rental Subsidy," IZA Discussion Papers, IZA Network @ LISER, number 6651, Jun.
• MacLeod, W. Bentley & Urquiola, Miguel, 2012, "Anti-Lemons: School Reputation, Relative Diversity, and Educational Quality," IZA Discussion Papers, IZA Network @ LISER, number 6805, Aug.
• Colombino, Ugo & Narazani, Edlira, 2012, "What's Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?," IZA Discussion Papers, IZA Network @ LISER, number 6828, Aug.
• Duncan, Denvil & Peter, Klara Sabirianova, 2012, "Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?," IZA Discussion Papers, IZA Network @ LISER, number 6910, Oct.
• Giovanni Cerulli, 2012, "Are R&D Subsidies Provided Optimally? Evidence from a Simulated Agency-Firm Stochastic Dynamic Game," Journal of Artificial Societies and Social Simulation, Journal of Artificial Societies and Social Simulation, volume 15, issue 1, pages 1-7.
• Helmut Hofer & Tibor Hanappi & Sandra Müllbacher, 2012, "A Note on Automatic Stabilizers in Austria: Evidence from ITABENA," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2012-03, Mar.
• Svetlana Raudonen & Andreas Freytag, 2012, "Determinants of FDI inflows into the Baltic countries: Empirical evidence from a gravity model," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2012-060, Nov.
• Giuseppe Eusepi & Richard Wagner, 2012, "Indebted state versus intermediary state: who owes what to whom?," Constitutional Political Economy, Springer, volume 23, issue 3, pages 199-212, September, DOI: 10.1007/s10602-012-9121-8.
• James Alm, 2012, "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 54-77, February, DOI: 10.1007/s10797-011-9171-2.
• Jaroslava Hlouskova & Panagiotis Tsigaris, 2012, "Capital income taxation and risk taking under prospect theory," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 554-573, August, DOI: 10.1007/s10797-012-9224-1.
• Zhiyong An, 2012, "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 5, pages 660-676, October, DOI: 10.1007/s10797-011-9201-0.
• Raymond Batina, 2012, "Capital tax competition and social security," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 819-843, December, DOI: 10.1007/s10797-011-9209-5.
• Donald Bruce & John Deskins, 2012, "Can state tax policies be used to promote entrepreneurial activity?," Small Business Economics, Springer, volume 38, issue 4, pages 375-397, May, DOI: 10.1007/s11187-010-9262-y.
• Mikael Stenkula, 2012, "Taxation and entrepreneurship in a welfare state," Small Business Economics, Springer, volume 39, issue 1, pages 77-97, July, DOI: 10.1007/s11187-010-9296-1.
• Sanjit Dhami & Ali al-Nowaihi, 2012, "Philanthropy, multiple equilibria and optimal public policy," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 12/08, Apr.
• Jan Werner, 2012, "International perspective for a sound intergovernmental finance system in the Philippines," Working Papers, Institute of Local Public Finance, number 01-2012, Jan.
• Quentin David & Renaud Foucart, 2012, "Modal choice and optimal congestion," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 12-03.
• Marco de Pinto, 2012, "Unemployment Benefits as Redistribution Scheme of Trade Gains - a Positive Analysis," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201210.
• Marco de Pinto, 2012, "The redistribution of trade gains and the equity-efficiency trade-of," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201244.
• Ivo Bischoff & Stefan Krabel, 2012, "The tax and the mighty: Tax payer concentration lowers local business taxation in German Municipalities," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201245.
• Moritz Bonn, 2012, "Migrants?Acquisition of Cultural Skills and Selective Immigration Policies," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201247.
• Jorgen Lotz, 2012, "You Get What You Pay For: How Nordic Cities Are Financed," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 07, Mar.
• Lisa Grazzini & Alessandro Petretto, 2012, "Revenue Equalization Systems in a Federation with Tax Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 3, pages 303-330, September, DOI: 10.1628/001522108X653859.
• Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo M. Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012, "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 4, pages 445-465, December, DOI: 10.1628/001522108X659574.
• Metin M. Cosgel & Thomas J. Miceli & Jared Rubin, 2012, "Political Legitimacy and Technology Adoption," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 168, issue 3, pages 339-361, September.
• Mariacristina De Nardi & Eric French & John Bailey Jones, 2012, "Medicaid Insurance in Old Age," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp278, Dec.
• Michaël Zemmour, 2012, "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 12090, Dec.
• Michaël Zemmour, 2012, "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 12090r, Dec, revised Mar 2013.
• Boadway, Robin, 2012, "From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views," MIT Press Books, The MIT Press, number 0262017113, edition 1, ISBN: ARRAY(0x71c62c50), December.
• Kotlikoff, Laurence J. & Burns, Scott, 2012, "The Clash of Generations: Saving Ourselves, Our Kids, and Our Economy," MIT Press Books, The MIT Press, number 0262526107, edition 1, ISBN: ARRAY(0x71df8870), December.
• Federico Podestà, 2012, "Political power, state intervention and economic well-being in the OECD area," Stato e mercato, Società editrice il Mulino, issue 1, pages 135-160.
• Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira, 2012, "The Excess Burden of Government Indecision," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 26".
• Mathias Trabandt & Harald Uhlig, 2012, "How Do Laffer Curves Differ across Countries?," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy after the Financial Crisis".
• Alberto Alesina & Dorian Carloni & Giampaolo Lecce, 2012, "The Electoral Consequences of Large Fiscal Adjustments," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy after the Financial Crisis".
• Christopher R. Knittel, 2012, "Reducing Petroleum Consumption from Transportation," NBER Working Papers, National Bureau of Economic Research, Inc, number 17724, Jan.
• Benjamin B. Lockwood & Matthew C. Weinzierl, 2012, "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 17784, Jan.
• Florian Scheuer, 2012, "Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty," NBER Working Papers, National Bureau of Economic Research, Inc, number 17817, Feb.
• Mathias Trabandt & Harald Uhlig, 2012, "How Do Laffer Curves Differ Across Countries?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17862, Feb.
• Matthew C. Weinzierl, 2012, "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18045, May.
• Emilie Caldeira & Martial Foucault & Gregoire Rota-Graziosi, 2012, "Decentralisation in Africa and the Nature of Local Governments' Competition: Evidence from Benin," NBER Working Papers, National Bureau of Economic Research, Inc, number 18126, Jun.
• Hilary W. Hoynes & Douglas L. Miller & David Simon, 2012, "Income, the Earned Income Tax Credit, and Infant Health," NBER Working Papers, National Bureau of Economic Research, Inc, number 18206, Jul.
• Casey Rothschild & Florian Scheuer, 2012, "Redistributive Taxation in the Roy Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 18228, Jul.
• Edward L. Glaeser, 2012, "Urban Public Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 18244, Jul.
• Alberto F. Alesina & Silvia Ardagna, 2012, "The design of fiscal adjustments," NBER Working Papers, National Bureau of Economic Research, Inc, number 18423, Sep.
• Nir Jaimovich & Sergio Rebelo, 2012, "Non-linear Effects of Taxation on Growth," NBER Working Papers, National Bureau of Economic Research, Inc, number 18473, Oct.
• Marika Cabral & Caroline Hoxby, 2012, "The Hated Property Tax: Salience, Tax Rates, and Tax Revolts," NBER Working Papers, National Bureau of Economic Research, Inc, number 18514, Nov.
• Wojciech Kopczuk, 2012, "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers, National Bureau of Economic Research, Inc, number 18584, Nov.
• Matthew Weinzierl, 2012, "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers, National Bureau of Economic Research, Inc, number 18599, Dec.
• Ilpo Kauppinen & Panu Poutvaara, 2012, "Preferences for Redistribution among Emigrants from a Welfare State," Norface Discussion Paper Series, Norface Research Programme on Migration, Department of Economics, University College London, number 2012009, Jan.
• Dash, Bharatee Bhusana & Raja, Angara V., 2012, "Political Determinants of the Allocation of Public Expenditures: A Study of the Indian States," Working Papers, National Institute of Public Finance and Policy, number 12/101, Mar.
• Burkhauser, Richard V. & Larrimore, Jeff & Simon, Kosali I., 2012, "A "Second Opinion" on the Economic Health of the American Middle Class," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 1, pages 7-32, March, DOI: 10.17310/ntj.2012.1.01.
• Burman, Leonard E. & Coe, Norma B. & Dworsky, Michael & Gale, William G., 2012, "Effects of Public Policies on the Disposition of Pre-Retirement Lump-Sum Distributions: Rational and Behavioral Influences," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 4, pages 863-887, December, DOI: 10.17310/ntj.2012.4.07.
• Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012, "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 926, Jan, DOI: 10.1787/5k9h296b1zjf-en.
• Margit Molnar, 2012, "Fiscal Consolidation: Part 5. What Factors Determine the Success of Consolidation Efforts?," OECD Economics Department Working Papers, OECD Publishing, number 936, Jan, DOI: 10.1787/5k9h28mzp57h-en.
• Oliver Denk, 2012, "Tax Reform in Norway: A Focus on Capital Taxation," OECD Economics Department Working Papers, OECD Publishing, number 950, Apr, DOI: 10.1787/5k9bls0vpd5d-en.
• Randall S. Jones & Satoshi Urasawa, 2012, "Sustaining Korea's Convergence to the Highest-Income Countries," OECD Economics Department Working Papers, OECD Publishing, number 965, Jun, DOI: 10.1787/5k97gkd8jgzs-en.
• Henrik Braconier, 2012, "Restarting the Growth Engine in Finland," OECD Economics Department Working Papers, OECD Publishing, number 981, Sep, DOI: 10.1787/5k92zp04tlr6-en.
• Christoph Böhringer & Brita Bye & Taran Fæhn & Knut Einar Rosendahl, 2012, "Alternative Designs for Tariffs on Embodied Carbon: A Global Cost-Effectiveness Analysis," Working Papers, University of Oldenburg, Department of Economics, number V-345-12, Jun, revised Jun 2012.
• Boa Moisin Anton-Florin & Popescu Luigi, 2012, "Theoretical Considerations On The Issues And General Valid Rules For Local Taxes And Fees According To Title Ix Of The Fiscal Code And Points From Methodological Norms Of Appliance The Fiscal Code Title Ix: Definitions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 655-660, July.

2011

• Richard Crump & Gopi Shah Goda & Kevin J. Mumford, 2011, "Fertility and the Personal Exemption: Comment," American Economic Review, American Economic Association, volume 101, issue 4, pages 1616-1628, June.
• Williamson, James M. & Pender, John L., , "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103578, DOI: 10.22004/ag.econ.103578.
• Tandon, Sharad & Landes, Maurice R., 2011, "The Response of Consumption to Income Shocks: Evidence from the Indian Trade Liberalization," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103767, DOI: 10.22004/ag.econ.103767.
• Runge, C. Ford, 2011, "Should Soft Drinks be Taxed More Heavily?," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-2, October, DOI: 10.22004/ag.econ.117063.
• Runge, C. Ford & Johnson, Justin & Runge, Carlisle Piehl, 2011, "Better Milk than Cola: Soft Drink Taxes and Substitution Effects," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117131.
• Johnson, Robbin S., 2011, "Caloric Sweetened Beverage Taxes: The Good Food/Bad Food Trap," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117138.
• Lapatinas, Athanasios & Litina, Anastasia & Sartzetakis, Eftichios S., 2011, "Corruption and Environmental Policy: An Alternative Perspective," Sustainable Development Papers, Fondazione Eni Enrico Mattei (FEEM), number 101377, Feb, DOI: 10.22004/ag.econ.101377.
• Razin, Assaf & Sadka, Efraim, 2011, "Tax Competition And Migration: The Race-To-The-Bottom Hypothesis Revisited," Foerder Institute for Economic Research Working Papers, Tel-Aviv University > Foerder Institute for Economic Research, number 275761, Jan, DOI: 10.22004/ag.econ.275761.
• Okrent, Abigail M. & Alston, Julian M., , "The Effects of Farm Commodity and Retail Food Policies on Obesity and Economic Welfare in the United States," Working Papers, Robert Mondavi Institute Center for Wine Economics, number 162516, DOI: 10.22004/ag.econ.162516.
• Ahmad, Ehtisham, 2011, "Should China revisit the 1994 fiscal reforms?," Discussion Papers, University of Bonn, Center for Development Research (ZEF), number 115922, Sep, DOI: 10.22004/ag.econ.115922.