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

2008

• Isabelle Joumard & Christophe André, 2008, "Revenue Buoyancy and its Fiscal Policy Implications," OECD Economics Department Working Papers, OECD Publishing, number 598, Mar, DOI: 10.1787/244135385705.
• Annabelle Mourougane, 2008, "Achieving Sustainability of the Energy Sector in Canada," OECD Economics Department Working Papers, OECD Publishing, number 618, Jun, DOI: 10.1787/241263284264.
• Alexandra Bibbee, 2008, "Tax Reform for Efficiency and Fairness in Canada," OECD Economics Department Working Papers, OECD Publishing, number 631, Aug, DOI: 10.1787/240634153012.
• Robert Price & Isabelle Joumard & Christophe André & Makoto Minegishi, 2008, "Strategies for Countries with Favourable Fiscal Positions," OECD Economics Department Working Papers, OECD Publishing, number 655, Dec, DOI: 10.1787/230123832406.
• Joe A. Stone & Neil Bania, 2008, "Ranking State Fiscal Structures using Theory and Evidence," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2008-6, Sep.
• Leslie Shiell & Justin Stuart, 2008, "The Economics of Subsidies in Ontario’s Automotive Industry," Working Papers, University of Ottawa, Department of Economics, number 0812E.
• Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2008, "Does a Simpler Income Tax Yield More Equity and Efficiency?," CESifo Economic Studies, CESifo Group, volume 54, issue 1, pages 73-97, March.

2007

• Thomas Piketty & Emmanuel Saez, 2007, "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," Journal of Economic Perspectives, American Economic Association, volume 21, issue 1, pages 3-24, Winter.
• Gabriele Cardullo & Bruno Van der Linden, 2007, "Employment Subsidies and Substitutable Skills: An Equilibrium Matching Approach," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot, Berlin, volume 53, issue 4, pages 375-404.
• Timm Bönke & Frank Neher & Carsten Schröder, 2007, "Bestimmung ökonomischer Einkommen und effektiver Einkommensteuerbelastungen mit der Faktisch Anonymisierten Lohn- und Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 127, issue 4, pages 585-623.
• Anríquez, Gustavo, , "Governance and rural public expenditures in Latin America: The impact on rural development," ESA Working Papers, Food and Agriculture Organization of the United Nations, Agricultural Development Economics Division (ESA), number 289049, DOI: 10.22004/ag.econ.289049.
• Bosetti, Valentina & Carraro, Carlo & Massetti, Emanuele & Tavoni, Massimo, 2007, "International Energy R&D Spillovers and the Economics of Greenhouse Gas Atmospheric Stabilization," Climate Change Modelling and Policy Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 8217, DOI: 10.22004/ag.econ.8217.
• Horacio L. P. Piffano, 2007, "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," IIE, Working Papers, IIE, Universidad Nacional de La Plata, number 069, May.
• Horacio L. P. Piffano, 2007, "VAT Incidence, Tax on Exports and the Measurement of Tax Burden on Tradable Goods: the Agricultural Sector Case," IIE, Working Papers, IIE, Universidad Nacional de La Plata, number 070, Jun.
• Ernesto A. O'Connor, 2007, "Algunas Consideraciones acerca de la Eficiencia del IVA en la Argentina," Ensayos de Política Económica, Departamento de Investigación Francisco Valsecchi, Facultad de Ciencias Económicas, Pontificia Universidad Católica Argentina., volume 1, issue 1, pages 49-73, Octubre.
• Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace, 2007, "Using Human Capital Theory to Establish a Potential Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0710, Jun.
• Roy Bahl & Sally Wallace, 2007, "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0712, Jun.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0717, Jun.
• Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007, "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0721, Dec.
• Günther Rehme, 2007, "Education, Economic Growth and Measured Income Inequality," Economica, London School of Economics and Political Science, volume 74, issue 295, pages 493-514, August, DOI: 10.1111/j.1468-0335.2006.00555.x.
• Seppo Honkapohja & Arja Turunen‐Red, 2007, "Increasing Returns, Learning, and Beneficial Tax Competition," Journal of Public Economic Theory, Association for Public Economic Theory, volume 9, issue 6, pages 927-958, December, DOI: 10.1111/j.1467-9779.2007.00338.x.
• Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira, 2007, "The Excess Burden Of Government Indecision," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2007-004, Jan.
• Joseph G. ATTILA & Jean-Louis COMBES & Gérard CHAMBAS, 2007, "Corruption et mobilisation des recettes publiques : une analyse économétrique," Working Papers, CERDI, number 200716.
• Torgler, Benno & Schneider, Friedrich, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt26s710z8, Jan.
• Bas Jacobs, 2007, "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series, CESifo, number 2162.
• Aureo de Paula & Jose A Sheinkman, 2007, "The Informal Sector," Levine's Bibliography, UCLA Department of Economics, number 122247000000001663, Nov.
• Christian R. Jaramillo H., 2007, "Econom√Ça Pol√Çtica De La Reforma Tributaria Hacia Un Impuesto Plano," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2393, May.
• Christian R. Jaramillo H. & Jorge Tovar, 2007, "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2830, Mar.
• Alex Armstrong & Nick Draper & André Nibbelink & Ed Westerhout, 2007, "Fiscal prefunding in response to demographic uncertainty," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 85, Jul.
• Strobl, Eric & Görg, Holger & Henry, Michael, 2007, "Grant Support and Exporting Activity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6054, Jan.
• Wei, Shang-Jin & Fisman, Raymond & Moustakerski, Peter, 2007, "Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6078, Feb.
• Razin, Assaf & Sadka, Efraim, 2007, "Productivity and Taxes as Drivers of FDI," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6299, May.
• Carraro, Carlo & Bosetti, Valentina & Massetti, Emanuele & Tavoni, Massimo, 2007, "International Energy R&D Spillovers and the Economics of Greenhouse Gas Atmospheric Stabilization," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6426, Aug.
• Cukierman, Alex & Dalmazzo, Alberto, 2007, "Fiscal Policy, Labour Unions and Monetary Institutions: Their Long Run Impact on Unemployment, Inflation and Welfare," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6429, Aug.
• Brülhart, Marius & Jametti, Mario, 2007, "Does Tax Competition Tame the Leviathan?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6512, Oct.
• Saint-Paul, Gilles, 2007, "Against 'Gender-based taxation'," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6582, Dec.
• Benno Torgler & Friedrich Schneider, 2007, "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-01, Jan.
• Benno Torgler & Friedrich Schneider, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-02, Jan.
• Andreas Buhn & Alexander Karmann & Friedrich Schneider, 2007, "Size and Development of the Shadow Economy and of Do-it-Yourself Activities: The Case of Germany," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-14, Jun.
• Friedrich Schneider, 2007, "Size and Development of the Shadow Economy in Germany and Austria: Some preliminary findings," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-15, Jun.
• Filippo Gregorini, 2007, "Political Geography and Income Inequalities," DISCE - Quaderni dell'Istituto di Teoria Economica e Metodi Quantitativi, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number itemq0746, Sep.
• Kuehn, Zoë, 2007, "Tax rates, governance, and the informal economy in high-income countries," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number we078551, Dec.
• Chatterjee, Santanu, 2007, "Should The Private Sector Provide Public Capital?," Macroeconomic Dynamics, Cambridge University Press, volume 11, issue 3, pages 318-346, June.
• Rehme, Günther, 2007, "Endogenous (Re-)Distributive Policies and Economic Growth: A Comparative Static Analysis," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 35714, May.
• Rehme, Günther, 2007, "Education, Economic Growth and Measured Income Inequality," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 43461.
• Rehme, Günther, 2009, "Endogenous (Re-)Distributive Policies and Economic Growth: A Comparative Static Analysis," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77411.
• Stefania Ottone & Ferruccio Ponzano, 2007, "Laffer curve in a non-Leviathan scenario: a real - effort experiment," Economics Bulletin, AccessEcon, volume 3, issue 48, pages 1-7.
• Gareth Myles & Hassan Khodavaisi & Nigar Hashimzade, 2007, "An irrelevance result with differentiated goods," Economics Bulletin, AccessEcon, volume 8, issue 2, pages 1-7.
• Tommy Andersson, 2007, "A Note on Nonlinear Income Taxes and the Utility Possibility Set," Economics Bulletin, AccessEcon, volume 8, issue 5, pages 1-8.
• Thomas Gaube, 2007, "A note on the link between public expenditures and distortionary taxation," Economics Bulletin, AccessEcon, volume 8, issue 9, pages 1-10.
• Luca Gori & Luciano Fanti, 2007, "Income taxation, child-rearing policies, fertility and unemployment," Economics Bulletin, AccessEcon, volume 10, issue 19, pages 1-10.
• Luca Gori & Luciano Fanti, 2007, "Labour income taxation, child rearing policies and fertility," Economics Bulletin, AccessEcon, volume 10, issue 20, pages 1-10.
• Morris, Richard & Schuknecht, Ludger, 2007, "Structural balances and revenue windfalls: the role of asset prices revisited," Working Paper Series, European Central Bank, number 737, Mar.
• Wolswijk, Guido, 2007, "Short- and long-run tax elasticities: the case of the Netherlands," Working Paper Series, European Central Bank, number 763, Jun.
• Albanesi, Stefania, 2007, "Inflation and inequality," Journal of Monetary Economics, Elsevier, volume 54, issue 4, pages 1088-1114, May.
• Che, Jiahua & Facchini, Giovanni, 2007, "Dual track reforms: With and without losers," Journal of Public Economics, Elsevier, volume 91, issue 11-12, pages 2291-2306, December.
• Levy, Santiago, 2007, "¿Pueden los programas sociales disminuir la productividad y el crecimiento económico? Una hipótesis para México," El Trimestre Económico, Fondo de Cultura Económica, volume 74, issue 295, pages 491-540, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v74i.
• Rafael S. Espinosa Ramírez & M. Ozgur Kayalica, 2007, "Environmental Policies and Mergers’ Externalities," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 1, pages 47-74, January-J.
• Lance Taylor, 2007, ""Give a Man a Fish..." And Foreign Aid," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2007-01, Jan.
• Anwar Shaikh & Amr Ragab, 2007, "The Vast Majority Income (VMI): A New Measure of Global Inequality," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2007-02, Nov.
• Lance Taylor & Rudiger von Arnim, 2007, "Projected Benefits of the Doha Round Hinge on Misleading Trade Models," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2007-03, Mar.
• Willi Semmler & Armon Rezai, 2007, "Productivity and Unemployment in the Short and Long Run," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2007-04, Dec.
• Willi Semmler & Nikolaos Papanikolaou, 2007, "The Stagnation of Male Wages," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2007-05, Dec.
• Che, Jiahua & Facchini, Giovanni, 2007, "Dual Track Reforms: With and Without Losers," Economics Discussion Papers, University of Essex, Department of Economics, number 8917.
• Bruno DE BORGER & Stef PROOST, 2010, "A political economy model of road pricing," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces10.20, Jun.
• Erwin OOGHE & Andreas PEICHL, 2010, "Fair and efficient taxation under partial control: theory and evidence," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces10.32, Dec.
• Frederick van der Ploeg & Reinhilde Veugelers, 2007, "Higher Education Reform and the Renewed Lisbon Strategy: Role of Member States and the European Commission," Economics Working Papers, European University Institute, number ECO2007/33.
• Gustavo Anríquez, 2007, "Governance and Rural Public Expenditures in Latin America. The Impact on Rural Development," Working Papers, Agricultural and Development Economics Division of the Food and Agriculture Organization of the United Nations (FAO - ESA), number 07-01.
• Valentina Bosetti & Carlo Carraro & Emanuele Massetti & Massimo Tavoni, 2007, "International Energy R&D Spillovers and the Economics of Greenhouse Gas Atmospheric Stabilization," Working Papers, Fondazione Eni Enrico Mattei, number 2007.82, Jul.
• Valentina Bosetti & Carlo Carraro & Emanuele Massetti & Massimo Tavoni, 2007, "Optimal Energy Investment and R&D Strategies to Stabilise Greenhouse Gas Atmospheric Concentrations," Working Papers, Fondazione Eni Enrico Mattei, number 2007.95, Oct.
• Marco Cagetti & Mariacristina De Nardi, 2007, "Estate taxation, entrepreneurship, and wealth," Working Paper Series, Federal Reserve Bank of Chicago, number WP-07-08.
• George Economides & Hyun Park & Apostolis Philippopoulos, 2007, "How should the government allocate its tax revenues between productivity-enhancing and utility-enhancing public goods?," Working Papers, Business School - Economics, University of Glasgow, number 2007_40, Sep.
• Thomas Piketty & Emmanuel Saez, 2007, "How progressive is the US federal tax system? A historical and international perspective," Post-Print, HAL, number halshs-00754244, Feb, DOI: 10.1257/jep.21.1.3.
• Thomas Piketty & Emmanuel Saez, 2007, "How progressive is the US federal tax system? A historical and international perspective," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754244, Feb, DOI: 10.1257/jep.21.1.3.
• Assaf Razin & Efraim Sadka, 2007, "Productivity and Taxes as Drivers of FDI," Working Papers, Hong Kong Institute for Monetary Research, number 172007.
• Antonio Zabalza, 2007, "La financiación autonómica en el Estatuto de Cataluña," Hacienda Pública Española / Review of Public Economics, IEF, volume 181, issue 2, pages 119-161, June.
• Joseba Sanmartín Sola, 2007, "El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF," Hacienda Pública Española / Review of Public Economics, IEF, volume 182, issue 3, pages 9-28, September.
• Grimaud, André, 2007, "On the North-South Effects of Environmental Policy: Rent Transfers, Relocation, Incentives to Research and Growth," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 477.
• Antonio Zabalza, 2007, "La financiación económica en el Estatuto de Cataluña," Working Papers, International Economics Institute, University of Valencia, number 0703, Sep.
• Ronald B. Davies and Johannes Voget, 2009, "Tax Competition in an Expanding European Union," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp276, Jan.
• Ryo Takashima, 2007, "The Impact of Trade and Factor Flows on Domestic Taxation," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 6, issue 1, pages 47-62, April.
• Torgler, Benno & Schneider, Friedrich, 2007, "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2541, Jan.
• Immervoll, Herwig, 2007, "Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2555, Jan.
• Torgler, Benno & Schneider, Friedrich, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2563, Jan.
• Suramya Joshi, 2007, "Rising Prices and Financial Management Practices of Urban Families in India," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 3, issue 1, pages 13-28, February.
• Fernando Cabrales & Ana Fernández & Fritz Grafe, 2007, "A Note On The Principle Of Equal Opportunities," Journal of Income Distribution, Ad libros publications inc., volume 16, issue 2, pages 128-141, June.
• Friedrich Schneider & Benno Torgler, 2007, "Shadow economy, tax morale, governance and institutional quality: A panel analysis," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-01, Jan.
• Friedrich Schneider & Benno Torgler, 2007, "The impact of tax morale and institutional quality on the shadow economy," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-02, Jan.
• Friedrich Schneider & Bettina Hametner, 2007, "The shadow economy in Colombia: size and effects on economic growth," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-03, Jan.
• Buchner Florian & Deppisch Rebecca & Wasem Jürgen, 2007, "Umverteilungseffekte in der Finanzierung von Gesundheitsleistungen / Redistribution Effects of Health Care Financing," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 227, issue 5-6, pages 699-724, October, DOI: 10.1515/jbnst-2007-5-617.
• Eline Heijden & Jan Nelissen & Jan Potters, 2007, "Opinions on the Tax Deductibility of Mortgages and the Consensus Effect," De Economist, Springer, volume 155, issue 2, pages 141-159, June, DOI: 10.1007/s10645-007-9061-2.
• Sjef Ederveen & Laura Thissen, 2007, "Can labour market institutions explain high unemployment rates in the new EU member states?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 34, issue 4, pages 299-317, September, DOI: 10.1007/s10663-006-9030-z.
• Susanne Soretz, 2007, "Efficient Dynamic Pollution Taxation in an Uncertain Environment," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 36, issue 1, pages 57-84, January, DOI: 10.1007/s10640-006-9041-z.
• David Granlund, 2007, "Sickness absence and health care in an economic federation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 503-524, August, DOI: 10.1007/s10797-007-9028-x.
• Sijbren Cnossen, 2007, "Alcohol taxation and regulation in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 6, pages 699-732, December, DOI: 10.1007/s10797-007-9035-y.
• Sajal Lahiri & Yoshiyasu Ono, 2007, "Relative Emission Standard versus Tax under Oligopoly: The Role of Free Entry," Journal of Economics, Springer, volume 91, issue 2, pages 107-128, June, DOI: 10.1007/s00712-006-0243-1.
• Guntram Wolff, 2007, "Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?," Open Economies Review, Springer, volume 18, issue 3, pages 327-346, July, DOI: 10.1007/s11079-007-9041-9.
• Christian Hopp & Axel Dreher, 2007, "Do Differences in Institutional and Legal Environments Explain Cross-Country Variations in IPO Underpricing?," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 07-172, Aug, DOI: 10.3929/ethz-a-005430983.
• Horacio L. P. Piffano, 2007, "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 069, May.
• Horacio L. P. Piffano, 2007, "VAT Incidence, Tax on Exports and the Measurement of Tax Burden on Tradable Goods: the Agricultural Sector Case," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 070, Jun.
• Marius BRÜLHART & Mario JAMETTI, 2007, "Does Tax Competition Tame the Leviathan?," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 07.09, Sep.
• DAUBANES Julien, 2007, "Fossil fuels supplied by oligopolies : On optimal taxation and rent capture," LERNA Working Papers, LERNA, University of Toulouse, number 07.22.243, Dec.
• Friska Parulian Panjaitan, 2007, "Estimation of the size of Indonesia’s Shadow Economy," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 55, pages 149-176, August.
• Jan Werner & David Nguyen-Thanh, 2007, "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers, Institute of Local Public Finance, number 01-2007, Jan.
• Sebastian Eckardt, 2007, "Political Accountability, Fiscal Conditions, and Local Government Performance – Cross-Sectional Evidence from Indonesia," Working Papers, Institute of Local Public Finance, number 02-2007, Feb.
• Benno Torgler & Friedrich Schneider, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers, Institute of Local Public Finance, number 04-2007, Dec.
• Seungjin Han & John Leach, 2007, "A Bargaining Model of Tax Competition," Department of Economics Working Papers, McMaster University, number 2007-09, Dec.
• Janet Holtzblatt, 2007, "Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 327-349, September, DOI: 10.1628/001522107X250096.
• Roy Bahl & Sally Wallace, 2007, "From Income Tax to Consumption Tax?. The Case of Jamaica," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 396-414, September, DOI: 10.1628/001522107X250122.
• Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace, 2007, "Using Human-Capital Theory to Establish a Potential-Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 415-435, September, DOI: 10.1628/001522107X250131.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 436-456, September, DOI: 10.1628/001522107X250140.
• James M. Poterba (ed.), 2007, "Tax Policy and the Economy, Vol. 21," MIT Press Books, The MIT Press, number 0262662027, edition 1, ISBN: ARRAY(0x6a9837e0), December.
• Takatoshi Ito & Andrew K. Rose, 2007, "Fiscal Policy and Management in East Asia," NBER Books, National Bureau of Economic Research, Inc, number ito_07-1, September.
• James M. Poterba, 2007, "Tax Policy and the Economy, Volume 21," NBER Books, National Bureau of Economic Research, Inc, number pote07-1, September.
• John F. Cogan & R. Glenn Hubbard & Daniel P. Kessler, 2007, "Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 21".
• Laurence J. Kotlikoff & David Rapson, 2007, "Does It Pay, at the Margin, to Work and Save? Measuring Effective Marginal Taxes on Americans' Labor Supply and Saving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 21".
• Hans Fehr & Sabine Jokisch & Laurence J. Kotlikoff, 2007, "Will China Eat Our Lunch or Take Us to Dinner? Simulating the Transition Paths of the United States, the European Union, Japan, and China," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy and Management in East Asia".
• Elizabeth M. Caucutt & Thomas F. Cooley & Nezih Guner, 2007, "The Farm, the City, and the Emergence of Social Security," NBER Working Papers, National Bureau of Economic Research, Inc, number 12854, Jan.
• Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira, 2007, "The Excess Burden of Government Indecision," NBER Working Papers, National Bureau of Economic Research, Inc, number 12859, Jan.
• John Whalley & Li Wang, 2007, "The Unified Enterprise Tax and SOEs in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 12899, Feb.
• Ricardo J. Caballero & Guido Lorenzoni, 2007, "Persistent Appreciations and Overshooting: A Normative Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 13077, May.
• Marco Cagetti & Mariacristina De Nardi, 2007, "Estate Taxation, Entrepreneurship, and Wealth," NBER Working Papers, National Bureau of Economic Research, Inc, number 13160, Jun.
• Áureo de Paula & José A. Scheinkman, 2007, "The Informal Sector," NBER Working Papers, National Bureau of Economic Research, Inc, number 13486, Oct.
• Darius Lakdawalla & Neeraj Sood, 2007, "The Welfare Effects of Public Drug Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 13501, Oct.
• Kevin A. Hassett & Aparna Mathur & Gilbert E. Metcalf, 2007, "The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 13554, Oct.
• Thomas Philippon, 2007, "Financiers vs. Engineers: Should the Financial Sector be Taxed or Subsidized?," NBER Working Papers, National Bureau of Economic Research, Inc, number 13560, Oct.
• John Whalley & Li Wang, 2007, "Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus," NBER Working Papers, National Bureau of Economic Research, Inc, number 13581, Nov.
• Jokisch, Sabine & Kotlikoff, Laurence J., 2007, "Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax," National Tax Journal, National Tax Association;National Tax Journal, volume 60, issue 2, pages 225-252, June, DOI: 10.17310/ntj.2007.2.04.
• Burman, Leonard E. & Gale, William G. & Leiserson, Greg & Rohaly, Jeffrey, 2007, "The AMT: What's Wrong and How to Fix It," National Tax Journal, National Tax Association;National Tax Journal, volume 60, issue 3, pages 385-405, September, DOI: 10.17310/ntj.2007.3.03.
• Giertz, Seth H., 2007, "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, volume 60, issue 4, pages 743-768, December, DOI: 10.17310/ntj.2007.4.04.
• Luiz de Mello, 2007, "The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States," OECD Economics Department Working Papers, OECD Publishing, number 544, Feb, DOI: 10.1787/286220576442.
• Annabelle Mourougane, 2007, "Toward a More Efficient Taxation System in New Zealand," OECD Economics Department Working Papers, OECD Publishing, number 557, Jun, DOI: 10.1787/176055857625.
• Willi Leibfritz & Jürgen Janger, 2007, "Boosting Austria's Innovation Performance," OECD Economics Department Working Papers, OECD Publishing, number 580, Sep, DOI: 10.1787/081207562217.
• Herwig Immervoll, 2007, "Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 46, Jan, DOI: 10.1787/337686556262.
• Niel Bania & Joe Stone, 2007, "Ranking State Fiscal Structures using Theory and Evidence," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2007-11, Jun.
• Branimir Markovic & Branko Matic & Domagoj Karacic, 2007, "Promissory Note as Payment Security Instrument in the Republic of Croatia," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 3, pages 164-172.
• Raj Chetty & Adam Szeidl, 2007, "Consumption Commitments and Risk Preferences," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 122, issue 2, pages 831-877.
• Shinichi Nishiyama & Kent Smetters, 2007, "Does Social Security Privatization Produce Efficiency Gains?," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 122, issue 4, pages 1677-1719.
• Wojciech Kopczuk, 2007, "Bequest and Tax Planning: Evidence from Estate Tax Returns," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 122, issue 4, pages 1801-1854.
• Diego Martínez, 2007, "Optimal federal taxes with public inputs," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 07.16, Nov.
• Wing Thye Woo, 2007, "The Challenges of Governance Structure, Trade Disputes and Natural Environment to China's Growth," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 49, issue 4, pages 572-602, December.
• Aureo de Paula & Jose A. Scheinkman, 2007, "The Informal Sector," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 07-033, Aug.
• Aureo de Paula & Jose A. Scheinkman, 2007, "The Informal Sector, Second Version," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 07-035, Aug, revised 17 Oct 2007.
• Aureo de Paula & Jose A. Scheinkman, 2007, "The Informal Sector, Third Version," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 08-018, Aug, revised 21 May 2008.
• Dan Li & Manuel Portugal Ferreira, 2007, "Internal and external factors on firms? transfer pricing decisions: Insights from organization studies," Working Papers, globADVANTAGE, Polytechnic Institute of Leiria, number 5, Nov.
• Silagadze, Avtandil & Gelaschwili, Simon, 2007, "Die Entwicklung der Finanzpolitik in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-2, Aug.
• Narmania, David, 2007, "Rights of local jurisdictions and tax revenue distribution in Georgia," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-6, Aug.
• Schubert, Samuel R., 2007, "Being rich in energy resources – a blessing or a curse," MPRA Paper, University Library of Munich, Germany, number 10108, Jan.
• Antonescu, Mihai & Antonescu, Ligia, 2007, "The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets," MPRA Paper, University Library of Munich, Germany, number 10994.
• Torrisi, Gianpiero, 2007, "Redistributive policies and recipients: an empirical analysis," MPRA Paper, University Library of Munich, Germany, number 12769.
• Singh, Nirvikar, 2007, "Fiscal Federalism and Decentralization in India," MPRA Paper, University Library of Munich, Germany, number 1447, Jan.
• Giertz, Seth, 2007, "The Elasticity of Taxable Income over the 1980s and 1990s," MPRA Paper, University Library of Munich, Germany, number 18313, Dec.
• Rinaldi, Gustavo, 2007, "The use of economic tools to develop a consensus on alcohol policies within and between jurisdictions," MPRA Paper, University Library of Munich, Germany, number 21941, Apr, revised 18 Apr 2007.
• Kapoor, Sony & Hillman, David & Spratt, Stephen, 2007, "Taking the Next Step - Implementing a Currency Transaction Development Levy," MPRA Paper, University Library of Munich, Germany, number 4054, Feb.
• Bernardi, Luigi & Barreix, Alberto & Marenzi, Anna & Profeta, Paola, 2007, "Tax systems and tax reforms in Latin America: country studies," MPRA Paper, University Library of Munich, Germany, number 5223, Mar.
• Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007, "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper, University Library of Munich, Germany, number 5224, Mar.
• Gale, William & Leonard, Burman & Greg, Leiserson & Jeffrey, Rohaly, 2007, "The AMT: What’s Wrong and How to Fix It," MPRA Paper, University Library of Munich, Germany, number 57386, Sep.
• Coleman, Stephen, 2007, "The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment," MPRA Paper, University Library of Munich, Germany, number 5820, Nov.
• van der Hoek, M. Peter & Radloff, Sarah. E., 2007, "Taxing owner-occupied housing: comparing the Netherlands to other European Union countries," MPRA Paper, University Library of Munich, Germany, number 5876.
• Donald, Vandegrift & Michael, Lahr, 2007, "Open Space Purchases, House Prices, and the Tax Base," MPRA Paper, University Library of Munich, Germany, number 6118, Sep.
• Mutaşcu, Mihai Ioan & Crasneac, Alexandru Ocatavian & Dănuleţiu, Dan-Constantin, 2007, "The Taxes Impact On The Economic Growth: The Case Of European Union," MPRA Paper, University Library of Munich, Germany, number 6143.
• Marković, Branimir & Matić, Branko & Karačić, Domagoj, 2007, "Promissory Note As Payment Security Instrument In The Republic Of Croatia," MPRA Paper, University Library of Munich, Germany, number 6325.
• Marongiu, Federico, 2007, "La Promoción Industrial Durante El Gobierno Justicialista De 1973 – 1976
  [Industrial Promotion in the Peronist governement (1973-1976)]," MPRA Paper, University Library of Munich, Germany, number 6339, Jul.
• Cossio Muñoz, Fernando & Nogales Zabala, Jose Antonio, 2007, "El Ámbito Tributario en Las Relaciones Fiscales Intergubernamentales en Bolivia
  [Taxation and Intergovernmental Fiscal Relations in Bolivia]," MPRA Paper, University Library of Munich, Germany, number 91342.
• Chiumya, Chiza, 2007, "The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options," MPRA Paper, University Library of Munich, Germany, number 9860, Mar.
• Anna Harumová, 2007, "Analýza daňového zaťaženia práce po zavedení tzv. rovnej dane," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 48-54, DOI: 10.18267/j.cfuc.221.
• Greg Huffman, 2007, "Endogenous Growth Through Investment-Specific Technological Change," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 10, issue 4, pages 615-645, October, DOI: 10.1016/j.red.2007.02.005.
• Thomas Cooley & Nezih Guner & Elizabeth Caucutt, 2007, "The Farm, The City, and the Emergence of Social Security," 2007 Meeting Papers, Society for Economic Dynamics, number 113.
• Jose Scheinkman & Aureo de Paula, 2007, "The Informal Sector," 2007 Meeting Papers, Society for Economic Dynamics, number 117.
• Guido Lorenzoni & Ricardo J. Caballero, 2007, "Persistent Appreciations and Overshooting: A Normative Analysis," 2007 Meeting Papers, Society for Economic Dynamics, number 196.
• Elettra Agliardi & Rossella Agliardi, 2007, "Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications," Working Paper series, Rimini Centre for Economic Analysis, number 29_07, Jul.
• Wing Thye Woo, 2007, "The Challenges of Governance Structure, Trade Disputes and Natural Environment to China's Growth," CASE Network Studies and Analyses, CASE-Center for Social and Economic Research, number 0349.
• Marzio Galeotti, 2007, "Economic Growth And The Quality Of The Environment: Taking Stock," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 9, issue 4, pages 427-454, November, DOI: 10.1007/s10668-006-9030-y.
• Ling Shen, 2007, "When will a Dictator be Good?," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 31, issue 2, pages 343-366, May, DOI: 10.1007/s00199-006-0110-x.
• Ying Ding, 2007, "Fiscal Decentralization and Economic Growth in China, 1994-2002," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, volume 5, issue 3, pages 243-260, DOI: 10.1080/14765280701656682.
• Bas Jacobs & Ruud A. de Mooij & Kees Folmer, 2007, "Analyzing a Flat Income Tax in the Netherlands," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 07-029/3, Mar.
• Rob Aalbers & Eline van der Heijden & Jan Potters & Daan van Soest & Herman Vollebergh, 2007, "Technology Adoption Subsidies: An Experiment with Managers," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 07-082/3, Oct.
• Aalbers, R.F.T. & Heijden, E.C.M. van der & Jan, POTTERS & Soest, Daan van & Vollebergh, Herman, 2007, "Technology Adoption Subsidies : An Experiment with Managers," Other publications TiSEM, Tilburg University, School of Economics and Management, number 0af9cf87-98c4-4813-adb5-1.
• van der Heijden, E.C.M. & Nelissen, J.H.M. & Potters, J.J.M., 2007, "Opinions on the tax deductibility of mortgages and the consensus effect," Other publications TiSEM, Tilburg University, School of Economics and Management, number 7cdca9ce-578d-46c6-9189-b.
• John H. Munro, 2007, "The Usury Doctrine and Urban Public Finances in Late-Medieval Flanders: Annuities, Excise Taxes, and Income Transfers from the Poor to the Rich," Working Papers, University of Toronto, Department of Economics, number tecipa-288, Jun.
• Kalle Kukk, 2007, "Fiscal Policy Effects on Economic Growth: Short Run vs Long Run," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 167.
• Gilbert Metcalf, 2007, "Policy Options for Controlling Greenhouse Gas Emissions: Implications for Agriculture," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0710.