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

2005

• 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

• Vidar Christiansen & Stephen Smith, 2004, "National Policy Interests in the Duty-Free Market," CESifo Economic Studies, CESifo Group, volume 50, issue 2, pages 351-375.
• 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.
• Birk, Angela & Michaelis, Jochen, 2004, "Employment- and Growth Effects of Tax Reforms," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 29.
• Bjorvatn, Kjetil & Cappelen, Alexander W., 2004, "Globalisation, inequality and redistribution," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 33.
• Scholtz, Hellmut D., 2004, "Modell eines versicherungsorientierten Umlageverfahrens - eine Erörterung kritischer Stellungnahmen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 45, issue 5, pages 81-84.
• Michaelis, Jochen & Birk, Angela, 2004, "Employment and Growth Effects of Tax Reforms," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 283.
• Thum, Marcel, 2004, "Korruption," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 11/04.
• Andreas Haufler, 2004, "Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens?," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 124, issue 4, pages 539-556.
• Michaelis, Jochen & Birk, Angela, 2004, "Employment and Growth Effects of Tax Reforms," Discussion Paper Series, Hamburg Institute of International Economics, number 26275, DOI: 10.22004/ag.econ.26275.
• Fischer, Carolyn & Fox, Alan K., 2004, "Output-Based Allocations of Emissions Permits: Efficiency and Distributional Effects in a General Equilibrium Setting with Taxes and Trade," Discussion Papers, Resources for the Future, number 10654, DOI: 10.22004/ag.econ.10654.
• Blackorby, Charles & Brett, Craig, , "Capital Taxation in a Simple Finite-Horizon OLG Model," Economic Research Papers, University of Warwick - Department of Economics, number 269603, DOI: 10.22004/ag.econ.269603.
• Juan Zabaleta, 2004, "Más allá de Flores de Lemus. La literatura hacendística en españa en el primer tercio del siglo xx (1901-1936)," Documentos de Trabajo (DT-AEHE), Asociación Española de Historia Económica, number 0401, Mar.
• Reynaldo Fernandes & Amaury Patrick Gremaud, 2004, "Regime De Previdência Dos Servidores Públicos: Equilíbrio Financeiro E Justiça Atuarial," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 140.
• Hernán Rincón & Aaron Garavito, 2004, "Mercado Actual de la Gasolina y del ACPM en Colombia e Inflación," Borradores de Economia, Banco de la Republica de Colombia, number 287, May, DOI: 10.32468/be.287.
• Hernán Rincón & Jorge Ramos & Ignacio Lozano, 2004, "Crisis Fiscal Actual: Diagnóstico y Recomendaciones," Borradores de Economia, Banco de la Republica de Colombia, number 298, Aug, DOI: 10.32468/be.298.
• Roberto Junguito & Hernán Rincón, 2004, "La Política Fiscal en el Siglo XX en Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 318, Dec, DOI: 10.32468/be.318.
• Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004, "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 22, issue 46-2, pages 258-304, Diciembre, DOI: 10.32468/Espe.4601.
• Adriana Kugler, 2015, "Wage-Shifting Effects of Severance Payments Savings Accounts in Colombia," Working Papers, Barcelona School of Economics, number 132, Sep.
• Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004, "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, volume 106, issue 4, pages 703-720, December, DOI: 10.1111/j.0347-0520.2004.00384.x.
• Diego Martínez López, 2004, "Vertical externalities in the provision of public inputs," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/47.
• Stephen Nickell, 2004, "Employment and Taxes," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0634, May.
• Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Staume, 2003, "Good Jobs, Bad Jobs and Redistribution," CESifo Working Paper Series, CESifo, number 1022.
• Stephen Nickell, 2003, "Employment and Taxes," CESifo Working Paper Series, CESifo, number 1109.
• Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2000, "Competing for Capital in a "Lumpy" World," CESifo Working Paper Series, CESifo, number 252.
• Friedrich Schneider, 2000, "Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World," CESifo Working Paper Series, CESifo, number 305.
• Jay Pil Choi & Marcel Thum, 2000, "The Dynamics of Corruption with the Ratchet Effect," CESifo Working Paper Series, CESifo, number 334.
• Kjetil Bjorvatn & Guttorm Schjelderup, 2000, "Tax Competition and International Public Goods," CESifo Working Paper Series, CESifo, number 390.
• Jay Pil Choi & Marcel Thum, 2002, "Corruption and the Shadow Economy," CESifo Working Paper Series, CESifo, number 633.
• Michael Braulke & Giacomo Corneo, 2003, "Capital Taxation May Survive in Open Economies," CESifo Working Paper Series, CESifo, number 975.
• Hern�n Rinc�n & Jorge Ramos & Ignacio Lozano, 2004, "Crisis Fiscal Actual: Diagn�Stico Y Recomendaciones," Borradores de Economia, Banco de la Republica, number 2244, Jul.
• Ana Mar�a Iregui B. & Ligia Melo B. & Jorge Ramos, 2004, "El Impuesto Predial en Colombia: Evoluci�n Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," Borradores de Economia, Banco de la Republica, number 2515, Jan.
• Roberto Junguito & Hern�n Rinc�n, 2004, "La Pol�Tica Fiscal En El Siglo Xx En Colombia," Borradores de Economia, Banco de la Republica, number 3052, Nov.
• Hern�n Rinc�n & Aaron Garavito, 2004, "Mercado Actual de la Gasolina y del ACPM en Colombia e Inflaci�n," Borradores de Economia, Banco de la Republica, number 3202, Apr.
• Ana María Iregui B & Ligia Melo-Becerra & Jorge Ramos-Forero, 2004, "El impuesto predial en Colombia: evolución reciente, comportamiento de las tarifas y potencial de recaudo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, DOI: 10.32468/Espe.4601.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow Economies Around the World: What Do We Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-03, Jan.
• Fabio, MARIANI, 2004, "The Political Economy of Immigrants Naturalization," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004022, Sep.
• Thierry MADIES, 2004, "Prix de transfert optimaux et comportement stratégique des multinationales," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003043, Dec.
• Michael Braulke & Giacomo Corneo, 2004, "Capital Taxation May Survive in Open Economies," Annals of Economics and Finance, Society for AEF, volume 5, issue 2, pages 237-244, November.
• Jing Jin & Heng-fu Zou, 2004, "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 169.
• Woojin Lee & John E. Roemer, 2004, "Racism and Redistribution in the United States: A Solution to the Problem of American Exceptionalism," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1462, Jun.
• Samuel A. Baker & David H. Feldman, 2004, "Revealed Preference for Car Tax Cuts: An Empirical Study of Perceived Fiscal Incidence," Working Papers, Economics Department, William & Mary, number 08, Nov.
• Manuel A. Gómez, 2004, "The effect of the government temporal horizon on the optimal tax structure," Economics Bulletin, AccessEcon, volume 8, issue 1, pages 1-8.
• Paolo M. Panteghini, 2004, "Neutrality Properties of Firm Taxation under Default Risk," Economics Bulletin, AccessEcon, volume 8, issue 4, pages 1-7.
• Rainald Borck, 2004, "Income Tax Evasion and the Penalty Structure," Economics Bulletin, AccessEcon, volume 8, issue 5, pages 1-9.
• Eric Strobl & Sourafel Girma & Holger Gorg, 2004, "Government Grants, Plant Survival And Employment Growth: A Micro-Econometric Analysis," Royal Economic Society Annual Conference 2004, Royal Economic Society, number 99, Sep.
• Alan Krause, 2004, "The Dynamic Process of Tax Reform," Econometric Society 2004 Australasian Meetings, Econometric Society, number 119, Aug.
• K Staal, 2004, "Country size and public good provision," Econometric Society 2004 Australasian Meetings, Econometric Society, number 156, Aug.
• Thomas Kuhn & James Cassing, 2004, "The Political Economy of Strategic Environmental Policy When Waste Products are Tradable," Econometric Society 2004 Far Eastern Meetings, Econometric Society, number 770, Aug.
• Ken Yamada & Hisahiro Naito, 2004, "An empirical examination of household public goods provision," Econometric Society 2004 North American Summer Meetings, Econometric Society, number 474, Aug.
• Kevin Lang, 2004, "The Effect of the Payroll Tax on Earnings: A Test of Competing Models of Wage Determination," Econometric Society 2004 North American Winter Meetings, Econometric Society, number 360, Aug.
• Boone, Jan & Bovenberg, Lans, 2004, "The optimal taxation of unskilled labor with job search and social assistance," Journal of Public Economics, Elsevier, volume 88, issue 11, pages 2227-2258, September.
• Fullerton, Don & Gan, Li, 2004, "A simulation-based welfare loss calculation for labor taxes with piecewise-linear budgets," Journal of Public Economics, Elsevier, volume 88, issue 11, pages 2339-2359, September.
• Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004, "Do estate and gift taxes affect the timing of private transfers?," Journal of Public Economics, Elsevier, volume 88, issue 12, pages 2617-2634, December.
• Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004, "Do we now collect any revenue from taxing capital income?," Journal of Public Economics, Elsevier, volume 88, issue 5, pages 981-1009, April.
• Bergstresser, Daniel & Poterba, James, 2004, "Asset allocation and asset location: household evidence from the survey of consumer finances," Journal of Public Economics, Elsevier, volume 88, issue 9-10, pages 1893-1915, August.
• Urzúa, Carlos M., 2004, "The Ahmad-Stern approach revisited: Variants and an application to Mexico," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2004-05, May.
• Nickell, Stephen, 2004, "Employment and taxes," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19955, May.
• Cabrales Gómez, Fernando & Fernández Sainz, Ana Isabel & Grafe Arias, Federico Hans, 2004, "¿Es necesaria una política redistributiva del ingreso en Chile? Evidencia Empírica desde el principio de igualdad de oportunidades," BILTOKI, Universidad del País Vasco - Departamento de Economía Aplicada III (Econometría y Estadística), number 1134-8984.
• Jiøí Hlaváèek & Michal Hlaváèek, 2004, "Economic Irrationality of the Donator Arising from his Low Confidence in Donation Recipient," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 54, issue 3-4, pages 138-154, March.
• Radovan Chalupka, 2004, "Tax Reform in Slovakia," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 54, issue 9-10, pages 382-390, September.
• Ondřej Schneider, 2004, ": Who Pays Taxes and Who Gets Benefits in the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 68, revised 2004.
• Marzio Galeotti & Carlo Carraro, 2004, "Does Endogenous Technical Change Make a Difference in Climate Policy Analysis? A Robustness Exercise with the FEEM-RICE Model," Working Papers, Fondazione Eni Enrico Mattei, number 2004.152, Dec.
• Valentina Bosetti & Marzio Galeotti & Alessandro Lanza, 2004, "How Consistent are Alternative Short-Term Climate Policies with Long-Term Goals?," Working Papers, Fondazione Eni Enrico Mattei, number 2004.157, Dec.
• Bart Hertveldt & Igor Lebrun & Michel Saintrain, 2004, "Working Paper 14-04 - Modélisation trimestrielle des recettes de TVA dans Modtrim II
  [Working Paper 14-04 - Modellering op kwartaalbasis van de BTW-ontvangsten in Modtrim II]," Working Papers, Federal Planning Bureau, Belgium, number 200414, Jun.
• Homburg, Stefan, 2004, "Coping With Rational Prodigals: A Theory Of Social Security And Savings Subsidies," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-293, Jan.
• A. B. Atkinson, 2004, "Income Tax and Top Incomes over the Twentieth Century," Hacienda Pública Española / Review of Public Economics, IEF, volume 168, issue 1, pages 123-141, march.
• Terence D.Agbeyegbe & Janet G. Stotsky & Asegedech WoldeMariam, 2004, "Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa," Economics Working Paper Archive at Hunter College, Hunter College Department of Economics, number 403, revised 2004.
• Friedrich Schneider, 2004, "Shadow Economies around the World: What do we really know?," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 16, Jul.
• Alejandro Esteller, 2004, "Tax Evasion in Interrelated Taxes," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/2.
• Mr. Terence D Agbeyegbe & Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 2004, "Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa," IMF Working Papers, International Monetary Fund, number 2004/178, Sep.
• K. Ravi Raman, 2004, "The Asian Development Bank loan for Kerala (India): The adverse implications and search for alternatives," Centre for Development Studies, Trivendrum Working Papers, Centre for Development Studies, Trivendrum, India, number 357, Mar.
• Schneider, Friedrich & Klinglmair, Robert, 2004, "Shadow Economies around the World: What Do We Know?," IZA Discussion Papers, IZA Network @ LISER, number 1043, Mar.
• Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2004, "On Vertically Challenged and Horizontal Equity – Reassessing Anti-Discrimination Rules," IZA Discussion Papers, IZA Network @ LISER, number 1125, Apr.
• Schneider, Friedrich, 2004, "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers, IZA Network @ LISER, number 1431, Dec.
• Renee D. Nieberding, 2004, "Optimal Government Finance And Democracy In Developing Countries," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, volume 29, issue 2, pages 131-148, December.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow economies around the world: what do we know?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-03, Apr.
• Wellisch Dietmar & Näth Maik, 2004, "Förderung der betrieblichen Altersvorsorge durch „Riester-Förderung“ und Pauschalbesteuerung nach §40b EStG: Theorie und Messung / Promoting Business Pension Schemes by “Riester” and by Lump-sum Taxation Acc. to § 40b EStG: Theory and Measurement: Ve," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 224, issue 1-2, pages 231-246, February, DOI: 10.1515/jbnst-2004-1-216.
• M. Hoek, 2004, "The European Union: Eastern enlargement and taxation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 32, issue 2, pages 75-88, June, DOI: 10.1007/BF02298826.
• Robin Boadway & Katherine Cuff & Nicolas Marceau, 2004, "Agglomeration Effects and the Competition for Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 5, pages 623-645, September.
• Signe Krogstrup, 2004, "Are Corporate Tax Burdens Racing to the Bottom in the European Union?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-04, Feb.
• Christian Groth & Poul Schou, 2004, "Capital Taxation, Growth, and Non-renewable Resources," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-16, Jul.
• Haufler, Andreas, 2004, "Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate," Discussion Papers in Economics, University of Munich, Department of Economics, number 440, Nov.
• Dietmar Wellisch, 2004, "Taxation under Formula Apportionment - Tax Competition, Tax Incidence, and the Choice of Apportionment Factors," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 1, pages 24-41, April.
• Pekka Sinko, 2004, "Subsidizing versus Experience Rating of Unemployment Insurance in Unionized Labor Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 2, pages 186-204, August.
• Bruce A. Blonigen & Miao Wang, 2004, "Inappropriate Pooling of Wealthy and Poor Countries in Empirical FDI Studies," Working Papers and Research, Marquette University, Center for Global and Economic Studies and Department of Economics, number 0903, Mar.
• Jean-Pierre Galavielle, 2004, "Les déterminants fiscaux des stratégies de sous-traitance," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r04030, Jan.
• Joel Slemrod & Jon Bakija, 2004, "Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, number 026269302x, edition 3, ISBN: ARRAY(0x722a7120), December.
• Richard Blundell & Roger Gordon, 2004, "Trans-Atlantic Public Economics Seminar (TAPES), Conference on Income Taxation," NBER Books, National Bureau of Economic Research, Inc, number blun04-1, January.
• David Card & Richard Blundell & Richard B. Freeman, 2004, "Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980–2000," NBER Books, National Bureau of Economic Research, Inc, number card04-1, January.
• Gilbert Metcalf, 2004, "Advances in Empirical Environmental Policy Research," NBER Books, National Bureau of Economic Research, Inc, number metc04-1, January.
• James Poterba, 2004, "Tax Policy and the Economy, Volume 18," NBER Books, National Bureau of Economic Research, Inc, number pote04-1, January.
• James M. Poterba, 2004, "Tax Incentives and Saving," NBER Books, National Bureau of Economic Research, Inc, number pote04-2, January.
• Bridget T. Long, 2004, "The Impact of Federal Tax Credits for Higher Education Expenses," NBER Chapters, National Bureau of Economic Research, Inc, "College Choices: The Economics of Where to Go, When to Go, and How to Pay For It".
• Richard Disney & Carl Emmerson & Sarah Smith, 2004, "Pension Reform and Economic Performance in Britain in the 1980s and 1990s," NBER Chapters, National Bureau of Economic Research, Inc, "Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980–2000".
• Richard Blundell & Hilary W. Hoynes, 2004, "Has 'In-Work' Benefit Reform Helped the Labor Market?," NBER Chapters, National Bureau of Economic Research, Inc, "Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980–2000".
• Jay Bhattacharya & Darius Lakdawalla, 2004, "Time-Inconsistency and Welfare," NBER Working Papers, National Bureau of Economic Research, Inc, number 10345, Mar.
• Jonathan Gruber, 2004, "Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance," NBER Working Papers, National Bureau of Economic Research, Inc, number 10374, Mar.
• Wojciech Kopczuk & Emmanuel Saez, 2004, "Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 10399, Mar.
• Gary V. Engelhardt & Brigitte C. Madrian, 2004, "Employee Stock Purchase Plans," NBER Working Papers, National Bureau of Economic Research, Inc, number 10421, Apr.
• Erik Hurst & James P. Ziliak, 2004, "Do Welfare Asset Limits Affect Household Saving? Evidence from Welfare Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 10487, May.
• Raj Chetty & Emmanuel Saez, 2004, "Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut," NBER Working Papers, National Bureau of Economic Research, Inc, number 10572, Jun.
• Alexander Haupt & Eckhard Janeba, 2004, "Education, Redistribution, and the Threat of Brain Drain," NBER Working Papers, National Bureau of Economic Research, Inc, number 10618, Jul.
• Assaf Razin & Efraim Sadka, 2004, "Capital Income Taxation in the Globalized World," NBER Working Papers, National Bureau of Economic Research, Inc, number 10630, Jul.
• Eric A. Hanushek & Charles Ka Yui Leung & Kuzey Yilmaz, 2004, "Borrowing Constraints, College Aid, and Intergenerational Mobility," NBER Working Papers, National Bureau of Economic Research, Inc, number 10711, Aug.
• Caroline M. Hoxby & Ilyana Kuziemko, 2004, "Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan," NBER Working Papers, National Bureau of Economic Research, Inc, number 10722, Sep.
• John Joseph Wallis & Richard E. Sylla & Arthur Grinath III, 2004, "Sovereign Debt and Repudiation: The Emerging-Market Debt Crisis in the U.S. States, 1839-1843," NBER Working Papers, National Bureau of Economic Research, Inc, number 10753, Sep.
• Mikhail Golosov & Aleh Tsyvinski, 2004, "Designing Optimal Disability Insurance: A Case for Asset Testing," NBER Working Papers, National Bureau of Economic Research, Inc, number 10792, Sep.
• Nada Eissa & Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004, "Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers," NBER Working Papers, National Bureau of Economic Research, Inc, number 10935, Nov.
• Assaf Razin & Efraim Sadka, 2004, "Aging and the Welfare State: The Role of Young and Old Voting Pivots," NBER Working Papers, National Bureau of Economic Research, Inc, number 10967, Dec.
• Jonathan Gruber, 2004, "Tax Policy for Health Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 10977, Dec.
• Cathal O'Donoghue, 2004, "Assessing the Impact of Pensions Policy Reform in Ireland: the Case of Increasing the Pension Age," Working Papers, National University of Ireland Galway, Department of Economics, number 0074, revised 2004.
• Bertil Tungodden, 2004, "Some Reflections on the Role of Moral Reasoning in Economics," Nordic Journal of Political Economy, Nordic Journal of Political Economy, volume 30, pages 49-59.
• Giertz, J. Fred & Giertz, Seth H., 2004, "The 2002 Downturn in State Revenues: A Comparative Review and Analysis," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 1, pages 111-132, March, DOI: 10.17310/ntj.2004.1.06.
• Engelhardt, Gary V. & Madrian, Brigitte C., 2004, "Employee Stock Purchase Plans," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 2, pages 385-406, June, DOI: 10.17310/ntj.2004.2S.02.
• Kopczuk, Wojciech & Saez, Emmanuel, 2004, "Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 2, pages 445-487, June, DOI: 10.17310/ntj.2004.2S.05.
• Peter Hoeller & Claude Giorno & Christine de la Maisonneuve, 2004, "One Money, One Cycle?: Making Monetary Union a Smoother Ride," OECD Economics Department Working Papers, OECD Publishing, number 401, Sep, DOI: 10.1787/321284370330.

2003

• James M. Poterba & Scott J. Weisbenner, 2003, "Inter-asset Differences in Effective Estate-Tax Burdens," American Economic Review, American Economic Association, volume 93, issue 2, pages 360-365, May.
• Jon M. Bakija & William G. Gale & Joel B. Slemrod, 2003, "Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time," American Economic Review, American Economic Association, volume 93, issue 2, pages 366-370, May.
• Fullerton, Don & Wolverton, Ann, 2003, "The Two-Part Instrument in a Second-Best World," National Center for Environmental Economics-NCEE Working Papers, United States Environmental Protection Agency (EPA), number 280807, Aug, DOI: 10.22004/ag.econ.280807.
• Walls, Margaret, 2003, "The Role of Economics in Extended Producer Responsibility: Making Policy Choices and Setting Policy Goals," Discussion Papers, Resources for the Future, number 10855, DOI: 10.22004/ag.econ.10855.
• Redoano, Michela, , "Fiscal Interactions Among European Countries," Economic Research Papers, University of Warwick - Department of Economics, number 269564, DOI: 10.22004/ag.econ.269564.
• Perroni, Carlo & Scharf, Kimberley A., , "Viable Tax Constitutions," Economic Research Papers, University of Warwick - Department of Economics, number 269567, DOI: 10.22004/ag.econ.269567.
• Alain Paquet & Louis Phaneuf & Nooman Rebei, 2003, "The Macroeconomic Effects of Military Buildups in a New Neoclassical Synthesis Framework," Staff Working Papers, Bank of Canada, number 03-12, DOI: 10.34989/swp-2003-12.
• Rasmus Kattai & Alvar Kangur & Tanel Liiv & Martti Randveer, 2003, "Automatic Fiscal Stabilisers in Estonia," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 4, issue 1, pages 93-115, December.
• Bev Dahlby & Neil Warren, 2003, "Fiscal Incentive Effects of the Australian Equalisation System," The Economic Record, The Economic Society of Australia, volume 79, issue 247, pages 434-445, December, DOI: 10.1111/j.1475-4932.2003.00143.x.
• Jacques Thépot, 2003, "Pareto‐Improving Redistribution in a Monopoly," The Japanese Economic Review, Japanese Economic Association, volume 54, issue 2, pages 165-178, June, DOI: 10.1111/1468-5876.00252.
• Susanne Soretz, 2003, "Stochastic Pollution and Environmental Care in an Endogenous Growth Model," Manchester School, University of Manchester, volume 71, issue 4, pages 448-469, July, DOI: 10.1111/1467-9957.00355.
• Armin Falk, 2003, "Homo Oeconomicus versus Homo Reciprocans: Ansätze für ein neues Wirtschaftspolitisches Leitbild?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 4, issue 1, pages 141-172, February, DOI: 10.1111/1468-2516.t01-1-00011.
• Marco Fugazza & Sylvie Le Minez & Muriel Pucci, 2003, "L'influence de la PPE sur l'activité des femmes en France : une estimation à partir du modèle Ines," Economie & Prévision, La Documentation Française, volume 0, issue 4, pages 79-102.
• Thierry Madiès, 2003, "Prix de transfert optimaux et comportement stratégique des multinationales," Recherches économiques de Louvain, De Boeck Université, volume 69, issue 4, pages 387-406.
• Peter Lindert, 2003, "Why The Welfare State Looks Like a Free Lunch," Working Papers, University of California, Davis, Department of Economics, number 59, Jan.
• Frank A Cowell, 2003, "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 68, Mar.
• Gregory W. Huffman, 2003, "Endogenous Growth Through Investment-Specific Technological Change," Levine's Bibliography, UCLA Department of Economics, number 666156000000000268, Sep.