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

• 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, Centre for Economic Policy Research, number 5047, May.
• Cukierman, Alex & Dalmazzo, Alberto, 2005, "Fiscal-Monetary Policy Interactions in the Presence of Unionized Labour Markets," CEPR Discussion Papers, Centre for Economic Policy Research, number 5282, Oct.
• van der Ploeg, Frederick & Jacobs, Bas, 2005, "Guide to Reform of Higher Education: A European Perspective," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Jos E. Bosc & Jos R. Garc a & David Tag as, 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, October.
• 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.

2004

• 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, undated, "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.
• 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(0x7b6e2518), 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, October.
• 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, October.
• Gilbert Metcalf, 2004, "Advances in Empirical Environmental Policy Research," NBER Books, National Bureau of Economic Research, Inc, number metc04-1, October.
• James Poterba, 2004, "Tax Policy and the Economy, Volume 18," NBER Books, National Bureau of Economic Research, Inc, number pote04-1, October.
• James M. Poterba, 2004, "Tax Incentives and Saving," NBER Books, National Bureau of Economic Research, Inc, number pote04-2, October.
• 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".