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

2004

• 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(0x8e9feb98), 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, December.
• 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, December.
• Gilbert Metcalf, 2004, "Advances in Empirical Environmental Policy Research," NBER Books, National Bureau of Economic Research, Inc, number metc04-1, December.
• James Poterba, 2004, "Tax Policy and the Economy, Volume 18," NBER Books, National Bureau of Economic Research, Inc, number pote04-1, December.
• James M. Poterba, 2004, "Tax Incentives and Saving," NBER Books, National Bureau of Economic Research, Inc, number pote04-2, December.
• 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.
• 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.

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.
• Fergusson Leopoldo, 2003, "Impuestos, crecimiento económico y bienestar en Colombia (1970-1999)," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Martin, Philippe & Dupont, Vincent, 2003, "Subsidies to Poor Regions and Inequalities: Some Unpleasant Arithmetic," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4107, Nov.
• Irigoin, María Alejandra, 2003, "Macroeconomic aspects of Spanish American independence : the effects of fiscal and currency fragmentation, 1800s-1860s," IFCS - Working Papers in Economic History.WH, Universidad Carlos III de Madrid. Instituto Figuerola, number wh034509, Sep.
• Laurence, JACQUET & Bruno, VAN DER LINDEN, 2003, "The Normative Analysis of ‘Tagging’ Revisited : Dealing with Stigmatization," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003030, Dec.
• Rehme, Günther, 2003, "Education Policies, Economic Growth and Wage 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 43463.
• Susanne Dröge & Philipp J. H. Schröder, 2003, "How to Turn an Industry Green: Taxes versus Subsidies," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 341.
• Udo Ebert & Patrick Moyes, 2003, "The Difficulty of Income Redistribution with Labour Supply," Economics Bulletin, AccessEcon, volume 8, issue 2, pages 1-9.
• Ronald Wendner, 2003, "Status, environmental externality, and optimal tax programs," Economics Bulletin, AccessEcon, volume 8, issue 5, pages 1-10.
• Keisuke Hattori, 2003, "Reconsideration of the Crowding-out Effect with Non-linear Contribution Technology," Economics Bulletin, AccessEcon, volume 8, issue 7, pages 1-10.
• Bart Capéau & Erwin Ooghe, 2003, "Merit goods and phantom agents," Economics Bulletin, AccessEcon, volume 8, issue 8, pages 1-5.
• Gideon Yaniv, 2003, "Auditing ghosts by prosperity signals," Economics Bulletin, AccessEcon, volume 8, issue 9, pages 1-10.
• Paolo M. Panteghini, 2003, "A dynamic measure of the effective tax rate," Economics Bulletin, AccessEcon, volume 8, issue 15, pages 1-7.
• Wren, Colin, 2003, "Informational Rents and Discretionary Industrial Assistance," Royal Economic Society Annual Conference 2003, Royal Economic Society, number 222, Jun.
• de Meza, David, 2003, "Do Unprejudiced Societies Need Equal Opportunity Legislation?," Royal Economic Society Annual Conference 2003, Royal Economic Society, number 55, Jun.
• Rasmus Kattai & Alvar Kangur & Martti Randveer, 2003, "Automatic fiscal stabilisers in Estonia: the impact of economic fluctatios on general government budget balance," Bank of Estonia Working Papers, Bank of Estonia, number 2003-11, Oct, revised 10 Oct 2003.
• Acemoglu, Daron, 2003, "Why not a political Coase theorem? Social conflict, commitment, and politics," Journal of Comparative Economics, Elsevier, volume 31, issue 4, pages 620-652, December.
• Babiker, Mustafa H. & Metcalf, Gilbert E. & Reilly, John, 2003, "Tax distortions and global climate policy," Journal of Environmental Economics and Management, Elsevier, volume 46, issue 2, pages 269-287, September.
• Gruber, Jonathan & Sen, Anindya & Stabile, Mark, 2003, "Estimating price elasticities when there is smuggling: the sensitivity of smoking to price in Canada," Journal of Health Economics, Elsevier, volume 22, issue 5, pages 821-842, September.
• Gruber, Jonathan & McKnight, Robin, 2003, "Why did employee health insurance contributions rise?," Journal of Health Economics, Elsevier, volume 22, issue 6, pages 1085-1104, November.
• Marchand, Maurice & Pestieau, Pierre & Sato, Motohiro, 2003, "Can partial fiscal coordination be welfare worsening?: A model of tax competition," Journal of Urban Economics, Elsevier, volume 54, issue 3, pages 451-458, November.
• Hanushek, Eric A. & Leung, Charles Ka Yui & Yilmaz, Kuzey, 2003, "Redistribution through education and other transfer mechanisms," Journal of Monetary Economics, Elsevier, volume 50, issue 8, pages 1719-1750, November.
• Boadway, Robin & Cuff, Katherine & Marceau, Nicolas, 2003, "Redistribution and employment policies with endogenous unemployment," Journal of Public Economics, Elsevier, volume 87, issue 11, pages 2407-2430, October.
• Choi, Jay Pil & Thum, Marcel, 2003, "The dynamics of corruption with the ratchet effect," Journal of Public Economics, Elsevier, volume 87, issue 3-4, pages 427-443, March.
• Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003, "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, volume 87, issue 9-10, pages 2225-2252, September.
• Cowell, Frank, 2003, "Sticks and carrots," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 2046, Mar.
• Irigoin, Alejandra, 2003, "Macroeconomic aspects of Spanish American independence: the effects of fiscal and currency fragmentation, 1800s-1860s," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 50687.
• Keshab Bhattarai, 2003, "Efficiency and factor reallocation effects and marginal excess burden of taxes in the UK economy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 177-206, July - De.
• Maja Klun, 2003, "Administrative Costs of Taxation in a Transition Country: The Case of Slovenia," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 53, issue 1-2, pages 75-84, January.
• Martin Salí & Ondrøej Schneider & Jan Zápal, 2003, "Labor and Capital Taxation: Theory and Application in the Czech Republic (in Czech)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 53, issue 11-12, pages 539-561, December.
• Marzio Galeotti & Sergio Vergalli & Efrem Castelnuovo & Gretel Gambarelli, 2003, "Learning by Doing vs Learning by Researching in a Model of Climate Change Policy Analysis," Working Papers, Fondazione Eni Enrico Mattei, number 2003.11, Jan.
• Marzio Galeotti, 2003, "Economic Development and Environmental Protection," Working Papers, Fondazione Eni Enrico Mattei, number 2003.89, Sep.
• Marzio Galeotti, 2003, "Environment and Economic Growth: Is Technical Change the Key to Decoupling?," Working Papers, Fondazione Eni Enrico Mattei, number 2003.90, Sep.
• Barbara Buchner & Marzio Galeotti, 2003, "Climate Policy and Economic Growth in Developing Countries," Working Papers, Fondazione Eni Enrico Mattei, number 2003.91, Sep.
• Billy Jack & Jenny Lanjouw, 2003, "Financing Pharmaceutical Innovation: When Should Poor Countries Contribute?," Working Papers, Georgetown University, Department of Economics, number gueconwpa~03-03-15, Jan.
• Billy Jack, 2003, "Redistributing to the sick: How should health expenditures be integrated into the tax system?," Working Papers, Georgetown University, Department of Economics, number gueconwpa~03-03-16, Sep.
• Jonathan Heathcote, 2003, "On the Distributional Effects of Reducing Capital Taxes (previously: Factor Taxation with Heterogeneous Agents)," Working Papers, Georgetown University, Department of Economics, number gueconwpa~03-03-22, Sep.
• S.R. Chakravarty & Patrick Moyes, 2003, "Individual welfare, social deprivation and income taxation," Post-Print, HAL, number hal-00156449.
• Udo Ebert & Patrick Moyes, 2003, "The difficulty of income redistribution with labour supply," Post-Print, HAL, number hal-00156457.
• Soretz, Susanne, 2003, "Stochastic Environmental Policy, Risk-Taking, and Growth," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-282, Jul.
• Gordon Keenay & Edward Whitehouse, 2003, "The Role of the Personal Tax System in Old-Age Support: A Survey of 15 Countries," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 1, pages 1-21, March.
• Girma, Sourafel & Görg, Holger & Strobl, Eric, 2003, "Government Grants, Plant Survival and Employment Growth: A Micro-Econometric Analysis," IZA Discussion Papers, IZA Network @ LISER, number 838, Jul.
• Wellisch Dietmar, 2003, "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 223, issue 3, pages 332-359, June, DOI: 10.1515/jbnst-2003-0305.
• Wellisch Dietmar, 2003, "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 223, issue 4, pages 464-478, August, DOI: 10.1515/jbnst-2003-0406.
• Devereux, Michael P & Hubbard, R Glenn, 2003, "Taxing Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 10, issue 4, pages 469-487, August.
• Haucap, Justus & Kirstein, Roland, 2003, "Government Incentives When Pollution Permits Are Durable Goods," Public Choice, Springer, volume 115, issue 1-2, pages 163-183, April.
• Gieyoung Lim, 2003, "Government Size, Trade and Growth," Korean Economic Review, Korean Economic Association, volume 19, pages 53-79.
• Peter Birch Sørensen, 2003, "Company Tax Reform in the European Union," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 03-08, Jun.