Research classified by Journal of Economic Literature (JEL) codes

---

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

2006

• Sijbren Cnossen, 2006, "Tobacco Taxation in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 62, issue 2, pages 305-322, June, DOI: 10.1628/001522106X120686.
• Francisco Gomes & Laurence Kotlikoff & Luis Viceira, 2006, "The Excess Burden of Government Indecision," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp123, Jul.
• James M. Poterba (ed.), 2006, "Tax Policy and the Economy, Volume 20," MIT Press Books, The MIT Press, number 0262661985, edition 1, ISBN: ARRAY(0x8ed5a1e8), December.
• Luigi Cannari & Leandro D'Aurizio & Guido de Blasio, 2007, "The Effectiveness of Investment Subsidies: Evidence from Survey Data," Rivista italiana degli economisti, Società editrice il Mulino, issue 3, pages 329-346.
• Roger Gordon & Hans-Werner Sinn, 2006, "Trans-Atlantic Public Economics Seminar (TAPES), Conference on Fiscal Federalism," NBER Books, National Bureau of Economic Research, Inc, number gord06-1, December.
• James Poterba, 2006, "Tax Policy and the Economy, Volume 20," NBER Books, National Bureau of Economic Research, Inc, number pote06-1, December.
• Daron Acemoglu, 2006, "Modeling Inefficient Institutions," NBER Working Papers, National Bureau of Economic Research, Inc, number 11940, Jan.
• Jonathan Gruber, 2006, "A Tax-Based Estimate of the Elasticity of Intertemporal Substitution," NBER Working Papers, National Bureau of Economic Research, Inc, number 11945, Jan.
• V. Joseph Hotz & John Karl Scholz, 2006, "Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare," NBER Working Papers, National Bureau of Economic Research, Inc, number 11968, Jan.
• Austan Goolsbee, 2006, "The Value of Broadband and the Deadweight Loss of Taxing New Technology," NBER Working Papers, National Bureau of Economic Research, Inc, number 11994, Feb.
• Daron Acemoglu & James A. Robinson, 2006, "Persistence of Power, Elites and Institutions," NBER Working Papers, National Bureau of Economic Research, Inc, number 12108, Mar.
• Martin Feldstein, 2006, "The Effect of Taxes on Efficiency and Growth," NBER Working Papers, National Bureau of Economic Research, Inc, number 12201, May.
• Glenn Ellison & Sara Fisher Ellison, 2006, "Internet Retail Demand: Taxes, Geography, and Online-Offline Competition," NBER Working Papers, National Bureau of Economic Research, Inc, number 12242, May.
• Joseph J. Doyle, Jr. & Krislert Samphantharak, 2006, "$2.00 Gas! Studying the Effects of a Gas Tax Moratorium," NBER Working Papers, National Bureau of Economic Research, Inc, number 12266, May.
• Martin Feldstein, 2006, "Balancing the Goals of Health Care Provision," NBER Working Papers, National Bureau of Economic Research, Inc, number 12279, Jun.
• Zhonglan Dai & Edward Maydew & Douglas A. Shackelford & Harold H. Zhang, 2006, "Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?," NBER Working Papers, National Bureau of Economic Research, Inc, number 12342, Jun.
• Thomas Piketty & Emmanuel Saez, 2006, "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," NBER Working Papers, National Bureau of Economic Research, Inc, number 12404, Aug.
• Adam Looney & Monica Singhal, 2006, "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 12417, Aug.
• Stefania Albanesi, 2006, "Optimal Taxation of Entrepreneurial Capital with Private Information," NBER Working Papers, National Bureau of Economic Research, Inc, number 12419, Aug.
• Raj Chetty & Adam Szeidl, 2006, "Consumption Commitments and Risk Preferences," NBER Working Papers, National Bureau of Economic Research, Inc, number 12467, Aug.
• Patrick Kehoe & Varadarajan V. Chari, 2006, "Modern Macroeconomics in Practice: How Theory is Shaping Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 12476, Aug.
• Laurence J. Kotlikoff & David Rapson, 2006, "Does It Pay, at the Margin, to Work and Save? -- Measuring Effective Marginal Taxes on Americans' Labor Supply and Saving," NBER Working Papers, National Bureau of Economic Research, Inc, number 12533, Sep.
• Gerard Padro i Miquel, 2006, "The Control of Politicians in Divided Societies: The Politics of Fear," NBER Working Papers, National Bureau of Economic Research, Inc, number 12573, Oct.
• Wojciech Kopczuk, 2006, "Bequest and Tax Planning: Evidence From Estate Tax Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 12701, Nov.
• Paul Bachman & Jonathan Haughton & Laurence J. Kotlikoff & Alfonso Sanchez-Penalver & David G. Tuerck, 2006, "Taxing Sales Under the FairTax: What Rate Works?," NBER Working Papers, National Bureau of Economic Research, Inc, number 12732, Dec.
• John F. Cogan & R. Glenn Hubbard & Daniel P. Kessler, 2006, "Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues," NBER Working Papers, National Bureau of Economic Research, Inc, number 12733, Dec.
• Martin S. Feldstein, 2006, "The Effects of the Ageing European Population on Economic Growth and Budgets: Implications for Immigration and Other Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 12736, Dec.
• Anderson, Patricia M. & Meyer, Bruce D., 2006, "Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax," National Tax Journal, National Tax Association;National Tax Journal, volume 59, issue 1, pages 77-95, March, DOI: 10.17310/ntj.2006.1.04.
• Justin G. Trogdon & Frank A. Sloan, 2006, "Cigarette Taxes and the Master Settlement Agreement," Economic Inquiry, Western Economic Association International, volume 44, issue 4, pages 729-739, October.
• Bas Jacobs & Frederick van der Ploeg, 2006, "Guide to reform of higher education: a European perspective
  [‘The efficiency of Australian universities: a data envelopment analysis’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 21, issue 47, pages 536-592.

2005

• Knud Jørgen Munk, 2005, "Assessment of the introduction of road pricing using a Computable General Equilibrium model," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2005-23, Dec.
• Don Fullerton & Li Gan, 2005, "Cost-Effective Policies to Reduce Vehicle Emissions," American Economic Review, American Economic Association, volume 95, issue 2, pages 300-304, May.
• Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2005, "Affirmative Action and Economic Justice," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0520.
• Tomer Blumkin & Efraim Sadka, 2005, "A Case for Taxing Education," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0521.
• Facundo Albornoz & Gregory Corcos, 2005, "Subsidy Competition in Integrating Economies," Discussion Papers, Department of Economics, University of Birmingham, number 05-14, Oct.
• Richard Arnott, 2005, "Neutral Property Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, volume 7, issue 1, pages 27-50, February, DOI: 10.1111/j.1467-9779.2005.00192.x.
• Claus Thustrup Kreiner & Torben Tranæs, 2005, "Optimal Workfare with Voluntary and Involuntary Unemployment," Scandinavian Journal of Economics, Wiley Blackwell, volume 107, issue 3, pages 459-474, September, DOI: 10.1111/j.1467-9442.2005.00418.x.
• Gruber Jonathan H & Mullainathan Sendhil, 2005, "Do Cigarette Taxes Make Smokers Happier," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-45, July, DOI: 10.1515/1538-0637.1412.
• Johann K. Brunner & Susanne Pech, 2006, "Optimum Taxation of Life Annuities," CESifo Working Paper Series, CESifo, number 1642.
• Matthieu Arseneau & Luc Godbout & Jean-Herman Guay, 2005, "Analyse de la perception des Québécois à l'égard de l'impôt : une relation paradoxale," CIRANO Working Papers, CIRANO, number 2005s-16, Mar.
• Michael Smart & Mark Stabile, 2005, "Tax credits, insurance, and the use of medical care," Canadian Journal of Economics, Canadian Economics Association, volume 38, issue 2, pages 345-365, May, DOI: 10.1111/j.0008-4085.2005.00283.x.
• Mikhail Golosov & Aleh Tsyvinski, 2005, "Designing Optimal Disability Insurance: A Case for Asset Testing," Levine's Bibliography, UCLA Department of Economics, number 784828000000000450, Sep.
• Ana María IREGUI & Ligia Melo & Jorge Ramos, 2005, "El impuesto predial en Colombia: factores explicativos del recaudo," Revista de Economía del Rosario, Universidad del Rosario.
• Michiel Evers & Ruud de Mooij & Daniel van Vuuren, 2005, "What explains the variation in estimates of labour supply elasticities?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 51, Dec.
• Bozio, Antoine & Dell, Fabien & Piketty, Thomas, 2005, "Rapport sur la faisabilité d'un impôt sur le capital," CEPREMAP Working Papers (Docweb), CEPREMAP, number 0521, Dec.
• Bovenberg, Lans & Jacobs, Bas, 2005, "Human Capital and Optimal Positive Taxation of Capital Income," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5047, May.
• Cukierman, Alex & Dalmazzo, Alberto, 2005, "Fiscal-Monetary Policy Interactions in the Presence of Unionized Labour Markets," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5282, Oct.
• van der Ploeg, Frederick & Jacobs, Bas, 2005, "Guide to Reform of Higher Education: A European Perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5327, Oct.
• Friedrich Schneider, 2005, "Shadow Economies of 145 Countries all over the World: What Do We Really Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-13, Jun.
• Jiahua Che & Giovanni Facchini, 2005, "Dual Track Reforms: With and Without Losers," Development Working Papers, Centro Studi Luca d'Agliano, University of Milano, number 204, Jun.
• Helmuth Cremer & Pierre Pestieau & Emmanuel Thibault & Jean-Pierre Vidal, 2005, "Optimal Tax and Education Policy When Agents Differ in Altruism and Productivity," Annals of Economics and Finance, Society for AEF, volume 6, issue 2, pages 209-228, November.
• Jing Jin & Heng-fu Zou, 2005, "Fiscal decentralization, revenue and expenditure assignments, and growth in China," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics, number 212.
• Coşgel, Metin M. & Miceli, Thomas J., 2005, "Risk, Transaction Costs, and Tax Assignment: Government Finance in the Ottoman Empire," The Journal of Economic History, Cambridge University Press, volume 65, issue 3, pages 806-821, September.
• Joseph I. Daniel & Katherine Thomas Harback, 2005, "(When) Do Hub Airlines Internalize Their Self-Imposed Congestion Delays?," Working Papers, University of Delaware, Department of Economics, number 05-08.
• Joseph I. Daniel & Katherine Thomas Harback, 2005, "Do Airlines that Dominate Traffic at Hub Airports Experience Less Delay?," Working Papers, University of Delaware, Department of Economics, number 05-09.
• Cosar, N. & Bildirici, M, 2005, "Some Comparisons Between Turkey and OECD Countries: Productivity, Education and Taxation, 1960-2000," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 5, issue 3.
• Carlos M. Urzúa, 2005, "The Ahmad-Stern approach revisited," Economics Bulletin, AccessEcon, volume 8, issue 4, pages 1-8.
• Michael Williams, 2005, "Simulations of fundamental tax reform with irrational households," Economics Bulletin, AccessEcon, volume 8, issue 3, pages 1-11.
• Valentino Larcinese, 2005, "Personal And Household Income Taxation In A Progressive Tax System: Evidence From Italy," Economics Bulletin, AccessEcon, volume 8, issue 1, pages 1-9.
• Arindam Das-Gupta, 2005, "With non-competitive firms, a turnover tax can dominate the VAT," Economics Bulletin, AccessEcon, volume 8, issue 9, pages 1-6.
• Yutaro Murakami, 2005, "Vertical intergovernmental relationship and economic growth," Economics Bulletin, AccessEcon, volume 8, issue 12, pages 1-10.
• Martí­nez-López, Diego, 2005, "Fiscal federalism and public inputs provision: vertical externalities matter," Working Paper Series, European Central Bank, number 484, May.
• Jin, Jing & Zou, Heng-fu, 2005, "Fiscal decentralization, revenue and expenditure assignments, and growth in China," Journal of Asian Economics, Elsevier, volume 16, issue 6, pages 1047-1064, December.
• Castelnuovo, Efrem & Galeotti, Marzio & Gambarelli, Gretel & Vergalli, Sergio, 2005, "Learning-by-Doing vs. Learning by Researching in a model of climate change policy analysis," Ecological Economics, Elsevier, volume 54, issue 2-3, pages 261-276, August.
• Alesina, Alberto & Angeletos, George-Marios, 2005, "Corruption, inequality, and fairness," Journal of Monetary Economics, Elsevier, volume 52, issue 7, pages 1227-1244, October.
• Schneider, Friedrich, 2005, "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, volume 21, issue 3, pages 598-642, September.
• Lans Bovenberg, A. & Jacobs, Bas, 2005, "Redistribution and education subsidies are Siamese twins," Journal of Public Economics, Elsevier, volume 89, issue 11-12, pages 2005-2035, December.
• Kopczuk, Wojciech, 2005, "Tax bases, tax rates and the elasticity of reported income," Journal of Public Economics, Elsevier, volume 89, issue 11-12, pages 2093-2119, December.
• Kugler, Adriana D., 2005, "Wage-shifting effects of severance payments savings accounts in Colombia," Journal of Public Economics, Elsevier, volume 89, issue 2-3, pages 487-500, February.
• Fullerton, Don & Wolverton, Ann, 2005, "The two-part instrument in a second-best world," Journal of Public Economics, Elsevier, volume 89, issue 9-10, pages 1961-1975, September.
• John Creedy & Norman Gemmell, 2005, "Publicly financed education in an endogenous growth model," Journal of Economic Studies, Emerald Group Publishing Limited, volume 32, issue 2, pages 114-131, April, DOI: 10.1108/01443580510600904.
• David Howell & Jeff Madrick & Melissa Mahoney, 2005, "New Labor Market Indicators Issue I," SCEPA policy note series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2005-01, Oct.
• Yannick L’Horty, 2005, "Pression fiscale sur les revenus de l’épargne : une estimation dans trois pays européens," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 05-18.
• Jiøí Špalek & Dalibor Moravanský, 2005, "Evaluation of Tax-Revenue Forecasts in the Czech Republic (in Czech)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 55, issue 3-4, pages 162-187, March.
• Valentina Bosetti & Carlo Carraro & Marzio Galeotti, 2005, "The Dynamics of Carbon and Energy Intensity in a Model of Endogenous Technical Change," Working Papers, Fondazione Eni Enrico Mattei, number 2005.6, Jan.
• Arantza Gorostiaga & Juan F. Rubio-Ramirez, 2005, "Fiscal policy and minimum wage for redistribution: an equivalence result," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2005-08.
• Adam Looney & Monica Singhal, 2005, "The effect of anticipated tax changes on intertemporal labor supply and the realization of taxable income," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2005-44.
• Robert Parrino & Allen M. Poteshman & Michael S. Weisbach, 2005, "Measuring Investment Distortions when Risk-Averse Managers Decide Whether to Undertake Risky Projects," Financial Management, Financial Management Association, volume 34, issue 1, Spring.
• Alberto Alesina & George-Marios Angeletos, 2005, "Corruption, Inequality and Fairness," Harvard Institute of Economic Research Working Papers, Harvard - Institute of Economic Research, number 2070.
• Philippe Martin, 2005, "The Geography of inequalities in Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-00265656.
• Philippe Martin, 2005, "The Geography of inequalities in Europe," Post-Print, HAL, number hal-00265656.
• Philippe Martin, 2005, "The geography of inequalities in Europe," Post-Print, HAL, number hal-01020614.
• Facundo Albornoz & Grégory Corcos, 2005, "Subsidy competition in integrating economies," PSE Working Papers, HAL, number halshs-00590785, Jul.
• Philippe Martin, 2005, "The geography of inequalities in Europe," Sciences Po Economics Publications (main), HAL, number hal-01020614.
• Alain-Désiré Nimubona & Bernard Sinclair-Desgagné, 2005, "The Pigouvian Tax Rule in the Presence of an Eco-Industry," Working Papers, HAL, number hal-00243020.
• Facundo Albornoz & Grégory Corcos, 2005, "Subsidy competition in integrating economies," Working Papers, HAL, number halshs-00590785, Jul.
• Patricia M. Anderson & Bruce D. Meyer, 2005, "Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax," Working Papers, Harris School of Public Policy Studies, University of Chicago, number 0601, Dec.
• José E. Boscá & José R. García & David Tagüas, 2005, "Effective Tax rates and Fiscal Convergence in the OECD: 1965-2001," Hacienda Pública Española / Review of Public Economics, IEF, volume 174, issue 3, pages 119-141, September.
• Angeletos, George-Marios & Alesina, Alberto, 2005, "Corruption, Inequality, and Fairness," Scholarly Articles, Harvard University Department of Economics, number 4553006.
• Luis A. Arias & Alberto Barreix & Alexis Valencia & Luiz Villela, 2005, "The harmonization of indirect taxes in the Andean Community," INTAL Working Papers, Inter-American Development Bank, INTAL, number 2820, Feb.
• Luis A. Arias & Alberto Barreix & Alexis Valencia & Luiz Villela, 2005, "La armonización de los impuestos indirectos en la Comunidad Andina," INTAL Working Papers, Inter-American Development Bank, INTAL, number 2822, Feb.
• Jay Pil Choi & Marcel Thum, 2005, "Corruption And The Shadow Economy," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 46, issue 3, pages 817-836, August.
• Colin Wren, 2005, "Regional grants: are they worth it?," Fiscal Studies, Institute for Fiscal Studies, volume 26, issue 2, pages 245-275, June.
• Johann K. Brunner & Susanne Pech, 2005, "Optimum Taxation of Life Annuities," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2005-06, Nov.
• Hajime Sugeta & Shigeru Matsumoto, 2005, "Green Tax Reform in an Oligopolistic Industry," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 31, issue 3, pages 253-274, July, DOI: 10.1007/s10640-004-8249-z.
• Susanne Dröge & Philipp Schröder, 2005, "How to Turn an Industry Green: Taxes versus Subsidies," Journal of Regulatory Economics, Springer, volume 27, issue 2, pages 177-202, November, DOI: 10.1007/s11149-004-5343-7.
• Seiichi Katayama & Sajal Lahiri & Eiichi Tomiura, 2005, "Cost Heterogeneity and the Destination of Foreign Direct Investment," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 166, Jan.
• Sanjit Dhami & Ali al-Nowaihi, 2005, "Coordination Failures, Philanthropy, and Public Policy," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 05/21, Aug.
• Laurent Guihéry & Jan Werner, 2005, "Les finances publiques en Allemagne – Quelles réformes?," Working Papers, Institute of Local Public Finance, number 01-2005, Jul.
• Joseph J. Doyle, Jr. & Krislert Samphantharak, 2005, "$2.00 Gas! Studying the Effects of Gas Tax Moratorium," Working Papers, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research, number 0517, Dec.
• Wolfgang Buchholz, 2005, "A Note on Financing Health-Care Reform: Some Simple Arguments Concerning Marginal Tax Burden," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 438-446, November.
• Kent Smetters, 2005, "Social Security Privatization with Elastic Labor Supply and Second-Best Taxes," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp092, Jan.
• Shinichi Nishiyama & Kent Smetters, 2005, "Does Social Security Privatization Produce Efficiency Gains?," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp106, Oct.
• Roger S. Hewett, 2005, "Taxation and the American Revolution," Journal of Economic Insight, Missouri Valley Economic Association, volume 31, issue 1, pages 1-15.
• James M. Poterba, 2005, "Tax Policy and the Economy, Volume 19," NBER Books, National Bureau of Economic Research, Inc, number pote05-1, December.
• Jonathan Gruber, 2005, "Tax Policy for Health Insurance," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 19".
• Kent Smetters, 2005, "Insuring Against Terrorism: The Policy Challenge," NBER Working Papers, National Bureau of Economic Research, Inc, number 11038, Jan.
• Kent Smetters, 2005, "Social Security Privatization with Elastic Labor Supply and Second-Best Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 11101, Feb.
• Nada Wasi & Michelle J. White, 2005, "Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13," NBER Working Papers, National Bureau of Economic Research, Inc, number 11108, Feb.
• Don Fullerton & Li Gan, 2005, "Cost-Effective Policies to Reduce Vehicle Emissions," NBER Working Papers, National Bureau of Economic Research, Inc, number 11174, Mar.
• Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005, "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers, National Bureau of Economic Research, Inc, number 11196, Mar.
• Melissa S. Kearney, 2005, "The Economic Winners and Losers of Legalized Gambling," NBER Working Papers, National Bureau of Economic Research, Inc, number 11234, Mar.
• Alberto Alesina & George-Marios Angeletos, 2005, "Corruption, Inequality and Fairness," NBER Working Papers, National Bureau of Economic Research, Inc, number 11399, Jun.
• Patric H. Hendershott & Gwilym Pryce, 2005, "The Sensitivity of Homeowner Leverage to the Deductibility of Home Mortgage Interest," NBER Working Papers, National Bureau of Economic Research, Inc, number 11489, Jul.
• Edward L. Maydew & Douglas A. Shackelford, 2005, "The Changing Role of Auditors in Corporate Tax Planning," NBER Working Papers, National Bureau of Economic Research, Inc, number 11504, Aug.
• Hongbin Cai & Hanming Fang & Lixin Colin Xu, 2005, "Eat, Drink, Firms and Government: An Investigation of Corruption from Entertainment and Travel Costs of Chinese Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 11592, Sep.
• Shinichi Nishiyama & Kent Smetters, 2005, "Does Social Security Privatization Produce Efficiency Gains?," NBER Working Papers, National Bureau of Economic Research, Inc, number 11622, Sep.
• Gilbert E. Metcalf, 2005, "Tax Reform and Environmental Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 11665, Oct.
• Hans Fehr & Sabine Jokisch & Laurence J. Kotlikoff, 2005, "Will China Eat Our Lunch or Take Us Out to Dinner? Simulating the Transition Paths of the U.S., EU, Japan, and China," NBER Working Papers, National Bureau of Economic Research, Inc, number 11668, Oct.
• Laurence J. Kotlikoff & David Rapson, 2005, "Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 11831, Dec.
• Michael Baker & Jonathan Gruber & Kevin Milligan, 2005, "Universal Childcare, Maternal Labor Supply, and Family Well-Being," NBER Working Papers, National Bureau of Economic Research, Inc, number 11832, Dec.
• Sabine Jokisch & Laurence J. Kotlikoff, 2005, "Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax," NBER Working Papers, National Bureau of Economic Research, Inc, number 11858, Dec.
• William Nordhaus, 2005, "Life After Kyoto: Alternative Approaches to Global Warming," NBER Working Papers, National Bureau of Economic Research, Inc, number 11889, Dec.
• Kearney, Melissa Schettini, 2005, "The Economic Winners and Losers of Legalized Gambling," National Tax Journal, National Tax Association;National Tax Journal, volume 58, issue 2, pages 281-302, June, DOI: 10.17310/ntj.2005.2.08.
• Isabelle Joumard & Tadashi Yokoyama, 2005, "Getting the Most Out of Public Sector Decentralisation in Japan," OECD Economics Department Working Papers, OECD Publishing, number 416, Jan, DOI: 10.1787/123441886722.
• Jens Lundsgaard, 2005, "Ageing, Welfare Serviced and Municipalities in Finland," OECD Economics Department Working Papers, OECD Publishing, number 428, May, DOI: 10.1787/614657702086.
• Isabelle Joumard & Claude Giorno, 2005, "Getting the Most Out of Public Sector Decentralisation in Spain," OECD Economics Department Working Papers, OECD Publishing, number 436, Jul, DOI: 10.1787/838564110008.
• Willi Leibfritz & Paul O'Brien, 2005, "The French Tax System: Main Characteristics, Recent Developments and Some Considerations for Reform," OECD Economics Department Working Papers, OECD Publishing, number 439, Jul, DOI: 10.1787/787686341561.
• Isabelle Joumard, 2005, "Getting the Most Out of Public Sector Decentralisation in Mexico," OECD Economics Department Working Papers, OECD Publishing, number 453, Oct, DOI: 10.1787/881825436538.
• Randall S. Jones & Tadashi Yokoyama, 2005, "Getting the Most Out of Public-Sector Decentralisation in Korea," OECD Economics Department Working Papers, OECD Publishing, number 468, Dec, DOI: 10.1787/570027228062.
• Willem Adema & Maxime Ladaique, 2005, "Net Social Expenditure, 2005 Edition: More Comprehensive Measures of Social Support," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 29, Dec, DOI: 10.1787/358663135802.
• Fuerst, Franz & Mollenkopf, John, 2005, "Are Local Economic Development Incentives Promoting Job Growth? An Empirical Case Study," MPRA Paper, University Library of Munich, Germany, number 11444, Sep.
• Giertz, Seth, 2005, "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper, University Library of Munich, Germany, number 17601, Feb.
• Blechová, Beata, 2005, "Comparison of the corporate tax regimes in the eu member states," MPRA Paper, University Library of Munich, Germany, number 18494, Aug.
• Ahmed, Qazi Masood & Hyder, Kalim, 2005, "Tax Efficiency Analysis for Pakistan Tax Structure: Comparison of two Decades," MPRA Paper, University Library of Munich, Germany, number 30532, revised 2006.
• Rizzo, Leonzio, 2005, "Interaction between Vertical and Horizontal tax Competition: Theory and Evidence," MPRA Paper, University Library of Munich, Germany, number 5334, Jan.
• Hector Chade & Gustavo Ventura, 2005, "Income Taxation and Marital Decisions," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 8, issue 3, pages 565-599, Juky, DOI: 10.1016/j.red.2005.01.008.
• Marek Kapicka, 2005, "Optimal Taxation with Persistent Shocks," 2005 Meeting Papers, Society for Economic Dynamics, number 204.
• Jorge Soares & Marina Azzimonti & Pierre-Daniel Sarte, 2005, "Optimal Fiscal Policy and the (Lack of) Time Inconsistency Problem," 2005 Meeting Papers, Society for Economic Dynamics, number 481.
• Sagiri Kitao, 2005, "Income taxation with uninsurable endowment and entrepreneurial investment risks," 2005 Meeting Papers, Society for Economic Dynamics, number 514.
• Monica Auteri, 2005, "Nonprofits Investment Decisions under the Current US Tax Law: Are Nonprofits Departing from Their Mission?," Rivista di Politica Economica, SIPI Spa, volume 95, issue 3, pages 67-102, May-June.
• Haydée Lugo, 2005, "Incentives to Cooperate in Network Formation," Computing in Economics and Finance 2005, Society for Computational Economics, number 181, Nov.
• Lugo, H. & Dalmagro & F. Jiménez J., 2005, "Co-evolution of bounded rational agents in adaptive social networks," Computing in Economics and Finance 2005, Society for Computational Economics, number 354, Nov.
• Per Krusell & Marina Azzimonti & Eva de Francisco, 2005, "Dynamic Politico-economic Equilibrium: Aggregation, First-order Conditions, and Computation," Computing in Economics and Finance 2005, Society for Computational Economics, number 453, Nov.
• Sao-Wen Cheng, 2005, "Cultural Goods Production, Cultural Capital Formation and the Provision of Cultural Services," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 119-05, Jan.
• Ross Mackay & Jonathan Williams, 2005, "Thinking about need: Public spending on the regions," Regional Studies, Taylor & Francis Journals, volume 39, issue 6, pages 815-828, DOI: 10.1080/00343400500213812.
• Bas Jacobs & A. Lans Bovenberg, 2005, "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-035/3, Apr.
• A. Lans Bovenberg & Bas Jacobs, 2005, "Redistribution and Education Subsidies are Siamese Twins," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-036/3, Apr.
• Ruud A. de Mooij & Sjef Ederveen, 2005, "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-108/3, Dec.
• Gilbert E. Metcalf, 2005, "Tax Reform and Environmental Taxation," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0519.
• Han, Seungjin & Leach, John, 2005, "A Bargaining Model of Tax Competition," Microeconomics.ca working papers, Vancouver School of Economics, number han-05-12-02-10-57-12, Dec, revised 04 Dec 2007.
• Fernando Cabrales & Ana Fernández & Fritz Grafe, 2005, "Igualdad de oportunidades: una aplicación al sistema tributario chileno," Estudios de Economia, University of Chile, Department of Economics, volume 32, issue 1 Year 20, pages 69-96, June.
• Woojin Lee & John Roemer, 2005, "Values and Politics in the US: An Equilibrium Analysis of the 2004 Election," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics, number 2005-08, Apr.
• Woojin Lee & John Roemer & Karine van der Straeten, 2005, "Racism, xenophobia, and redistribution," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics, number 2005-15.
• Honkapohja, Seppo & Turunen-Red, Arja H., 2005, "Increasing Returns, Learning, and Beneficial Tax Competition," Working Papers, University of New Orleans, Department of Economics and Finance, number 2005-09, Nov.
• Frode Brevik & Manfred Gärtner, 2005, "Welfare and Distribution Effects of Bank Secrecy Laws," University of St. Gallen Department of Economics working paper series 2005, Department of Economics, University of St. Gallen, number 2005-07, Mar.
• Kenneth W. Clements & Yihui Lan & Xueyan Zhao, 2005, "The Demand for Vice: Inter-Commodity Interactions with Uncertainty," Economics Discussion / Working Papers, The University of Western Australia, Department of Economics, number 05-30.
• Michael Smart & Mark Stabile, 2005, "Tax credits, insurance, and the use of medical care," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 38, issue 2, pages 345-365, May, DOI: 10.1111/j.0008-4085.2005.00283.x.
• Petri Böckerman & Markus Jäntti, 2005, "Is Variation in Hours of Work Driven by Supply or Demand? Evidence from Finnish Manufacturing Industries," Labor and Demography, University Library of Munich, Germany, number 0505012, May.
• Edgar L. Feige & Robert T. McGee, 2005, "Sweden'S Laffer Curve: Taxation And The Unobserved Economy," Macroeconomics, University Library of Munich, Germany, number 0501023, Jan.
• Scholtz, Hellmut D., 2005, "Senkung der Lohnnebenkosten bei gleichzeitiger Erhöhuung der Mehrwertsteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 46, issue 10, pages 185-191.
• Thum, Marcel, 2005, "Korruption und Schattenwirtschaft," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 09/05.

2004

• M. Biagioli, 2004, "Costo del lavoro, contributi sociali e retribuzioni nette nel periodo 1996-2001," Economics Department Working Papers, Department of Economics, Parma University (Italy), number 2004-EP01.
• Subbotin, Viktor, 2004, "Tax reform in the oil sector of Russia - a positive assessment," MPRA Paper, University Library of Munich, Germany, number 10870.
• Giertz, Seth, 2004, "Recent Literature on Taxable-Income Elasticities," MPRA Paper, University Library of Munich, Germany, number 16159, Dec.
• Giertz, J Fred & Giertz, Seth, 2004, "The 2002 Downturn in State Revenues: A Comparative Review and Analysis," MPRA Paper, University Library of Munich, Germany, number 18316, Mar.
• van der Hoek, M. Peter, 2004, "The European Union: Eastern Enlargement and Taxation," MPRA Paper, University Library of Munich, Germany, number 5907.
• Marković, Branimir & Matić, Branko, 2004, "Die Reform des Geld - und Währungssystems der Republik Kroatien unter dem Einfluss der europäischen Integrationsprozesse," MPRA Paper, University Library of Munich, Germany, number 6152, Oct.
• Rafael S. Espinosa Ramirez & Ana Torres Mata, 2004, "Corrupcion, inversion extranjera directa y reformas institucionales," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., volume 1, issue 1, pages 17-39, Julio-Dic.
• Marina Azzimonti Renzo, 2004, "On the dynamic inefficiency of governments," 2004 Meeting Papers, Society for Economic Dynamics, number 228.
• Hanno Lustig & Chris Sleet, 2004, "Optimal Fiscal Policy and Recursive Utility," 2004 Meeting Papers, Society for Economic Dynamics, number 76.
• Fischer, Carolyn & Fox, Alan, 2004, "Output-Based Allocations of Emissions Permits: Efficiency and Distributional Effects in a General Equilibrium Setting with Taxes and Trade," RFF Working Paper Series, Resources for the Future, number dp-04-37, Dec.
• Jay Pil Choi & Marcel Thum, 2004, "The Economics of Repeated Extortion," RAND Journal of Economics, The RAND Corporation, volume 35, issue 2, pages 203-223, Summer.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2004, "Rent-Seeking and Grandfathering: The Case of GHG Trade in the Eu," Energy & Environment, , volume 15, issue 1, pages 69-80, January, DOI: 10.1260/095830504322986501.
• Eleni Samanidou, 2004, "Coordination Dynamics under Collective and Random Fining Systems for Controlling Non-Point Source Pollution: A Simulation Approach with Genetic Algorithms," Computing in Economics and Finance 2004, Society for Computational Economics, number 267, Aug.
• Urs Steiner Brandt & Frank Jensen & Lars Gårn Hansen & Niels Vestergaard, 2004, "Ratcheting in Renewable Resources Contracting," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 58/04, Sep.
• Dietmar Wellisch, 2004, "Unternehmensbesteuerung und die Finanzierung der betrieblichen Altersvorsorge," Schmalenbach Journal of Business Research, Springer, volume 56, issue 7, pages 599-617, November, DOI: 10.1007/BF03372751.
• Turid Åvitsland & Jørgen Aasness, 2004, "Combining CGE and microsimulation models: Effects on equality of VAT reforms," Discussion Papers, Statistics Norway, Research Department, number 392, Oct.
• Torfinn Harding & Haakon O. Aa. Solheim & Andreas Benedictow, 2004, "House ownership and taxes," Discussion Papers, Statistics Norway, Research Department, number 395, Nov.
• Klaas Staal, 2004, "Country Size and Public Good Provision," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 04-026/1, Mar.
• Cees van Beers & Jeroen C.J.M. van den Bergh & André de Moor & Frans Oosterhuis, 2004, "Determining the Environmental Effects of Indirect Subsidies," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 04-047/3, Apr.
• Boone, J. & Bovenberg, A.L., 2004, "The optimal taxation of unskilled labor with job search and social assistance," Other publications TiSEM, Tilburg University, School of Economics and Management, number 23eaec1d-2ceb-483e-98a9-e.
• Michael Baker & Emily Hanna & Jasmin Kantarevic, 2004, "The Married Widow: Marriage Penalties Matter!," Journal of the European Economic Association, MIT Press, volume 2, issue 4, pages 634-664, June.
• Raymond Fisman & Shang-Jin Wei, 2004, "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, volume 112, issue 2, pages 471-500, April, DOI: 10.1086/381476.
• Matthew Haag & Andrew B. Lyon, 2004, "Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations," Electronic Working Papers, University of Maryland, Department of Economics, number 04-001, Jan.
• Mária Lackó, 2004, "Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 309, Sep.
• Aaron S. Edlin & Pinar Karaca-Mandic, 2004, "The Accident Externality from Driving," Public Economics, University Library of Munich, Germany, number 0401003, Jan.
• John F Knutsen, 2004, "As the People Want It, Blueprint for a New Confederation," Public Economics, University Library of Munich, Germany, number 0402004, Feb.
• Blackorby, Charles & Brett, Craig, 2004, "Capital Taxation In A Simple Finite-Horizon Olg Model," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 709.
• Zan Oplotnik & Bostjan Brezovnik, 2004, "Financing Local Government in Theory and Practice: Short Lesson from Slovenia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 7, issue 2, pages 75-93, November.