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

2003

• 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, Centre for Economic Policy Research, 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.
• Claus Thustrup Kreiner & Torben Tranæs, 2003, "Optimal Workfare with Voluntary and Involuntary Unemployment," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 03-15, Sep, revised Aug 2004.
• Robin Boadway & Katherine Cuff & Nicolas Marceau, 2003, "Agglomeration Effects and the Competition for Firms," Cahiers de recherche, CIRPEE, number 0324.
• Peter A. Diamond, 2003, "Taxation, Incomplete Markets, and Social Security," MIT Press Books, The MIT Press, number 0262042134, edition 1, ISBN: ARRAY(0x737c8008), December.
• James M. Poterba (ed.), 2003, "Tax Policy and the Economy, Volume 17," MIT Press Books, The MIT Press, number 0262661381, edition 1, ISBN: ARRAY(0x71a013e0), December.
• Philippe Bacchetta & Roger Gordon, 2003, "Trans-Atlantic Public Economics Seminar (TAPES), Taxation of Financial Income," NBER Books, National Bureau of Economic Research, Inc, number bacc03-1, January.
• James Poterba, 2003, "Tax Policy and the Economy, Volume 17," NBER Books, National Bureau of Economic Research, Inc, number pote03-1, January.
• Patricia M. Anderson & Bruce D. Meyer, 2003, "Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 10043, Oct.
• Wojciech Kopczuk, 2003, "Tax Bases, Tax Rates and the Elasticity of Reported Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 10044, Oct.
• Katherine Grace Carman & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2003, "The Impact on Consumption and Saving of Current and Future Fiscal Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 10085, Nov.
• Edgar Cudmore & John Whalley, 2003, "Regeneration, Labour Supply and the Welfare Costs of Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 10138, Dec.
• Don Fullerton & Li Gan, 2003, "A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets," NBER Working Papers, National Bureau of Economic Research, Inc, number 10139, Dec.
• Don Fullerton & Ann Wolverton, 2003, "The Two-Part Instrument in a Second-Best World," NBER Working Papers, National Bureau of Economic Research, Inc, number 10140, Dec.
• James Poterba & Scott Weisbenner, 2003, "Inter-Asset Differences in Effective Estate Tax Burdens," NBER Working Papers, National Bureau of Economic Research, Inc, number 9456, Jan.
• Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003, "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers, National Bureau of Economic Research, Inc, number 9477, Feb.
• Shinichi Nishiyama & Kent Smetters, 2003, "Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 9492, Feb.
• Jennifer Ma, 2003, "Education Saving Incentives and Household Saving: Evidence from the 2000 TIAA-CREF Survey of Participant Finances," NBER Working Papers, National Bureau of Economic Research, Inc, number 9505, Feb.
• Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003, "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 9535, Mar.
• Bridget Terry Long, 2003, "The Impact of Federal Tax Credits for Higher Education Expenses," NBER Working Papers, National Bureau of Economic Research, Inc, number 9553, Mar.
• Richard Disney & Carl Emmerson & Sarah Smith, 2003, "Pension Reform and Economic Performance in Britain in the 1980s and 1990s," NBER Working Papers, National Bureau of Economic Research, Inc, number 9556, Mar.
• Jonathan Gruber & Ebonya Washington, 2003, "Subsidies to Employee Health Insurance Premiums and the Health Insurance Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 9567, Mar.
• Emmanuel Saez & Michael R. Veall, 2003, "The Evolution of High Incomes in Canada, 1920-2000," NBER Working Papers, National Bureau of Economic Research, Inc, number 9607, Apr.
• Jon Bakija & William Gale & Joel Slemrod, 2003, "Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time," NBER Working Papers, National Bureau of Economic Research, Inc, number 9661, May.
• Richard J. Rendleman, Jr. & Douglas A. Shackelford, 2003, "Diversification and the Taxation of Capital Gains and Losses," NBER Working Papers, National Bureau of Economic Research, Inc, number 9674, May.
• Michael Baker & Emily Hanna & Jasmin Kantarevic, 2003, "The Married Widow: Marriage Penalties Matter!," NBER Working Papers, National Bureau of Economic Research, Inc, number 9782, Jun.
• Jan Boone & Lans Bovenberg, 2003, "The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance," NBER Working Papers, National Bureau of Economic Research, Inc, number 9785, Jun.
• Michael Smart & Mark Stabile, 2003, "Tax Credits and the Use of Medical Care," NBER Working Papers, National Bureau of Economic Research, Inc, number 9855, Jul.
• Ann Wolverton & Don Fullerton, 2003, "The Two-Part Instrument in a Second-Best World," NCEE Working Paper Series, National Center for Environmental Economics, U.S. Environmental Protection Agency, number 200304, Aug, revised Aug 2003.
• Michael Sattinger, 2003, "A Kaldor Matching Model of Real Wage Declines," Discussion Papers, University at Albany, SUNY, Department of Economics, number 03-04.
• David Carey, 2003, "Tax Reform in Belgium," OECD Economics Department Working Papers, OECD Publishing, number 354, May, DOI: 10.1787/635485865253.
• Paul van den Noord, 2003, "Tax Incentives and House Price Volatility in the Euro Area: Theory and Evidence," OECD Economics Department Working Papers, OECD Publishing, number 356, May, DOI: 10.1787/410243688730.
• Philip Hemmings & David Turner & Seija Parviainen, 2003, "Enhancing the Effectiveness of Public Spending in Finland," OECD Economics Department Working Papers, OECD Publishing, number 358, Jun, DOI: 10.1787/087257864247.
• Sam Allgood, 2003, "Redistributing Income and Relative Efficiency," Economic Inquiry, Western Economic Association International, volume 41, issue 3, pages 480-495, July.
• Fabrizio Bulckaen & Alberto Pench & Marco Stampini, 2003, "Evaluating tax reforms without utility measures: the performance of revenue potentialities," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2003/7, Jan.
• Wodon, Quentin & Ajwad, Mohamed Ishan & Siaens, Corinne, 2003, "Lifeline or Means-Testing? Electric Utility Subsidies in Honduras," MPRA Paper, University Library of Munich, Germany, number 15419.
• Sour, Laura, 2003, "Rentabilidad del gasto para la fiscalización del IVA en México: un punto de partida para la reforma administrativa del Sistema de Administración Tributaria
  [Return of the enforcement expending on VAT revenues in Mexico: a starting point for the ad," MPRA Paper, University Library of Munich, Germany, number 52186, Oct.
• Sumarto, Sudarno & Suryahadi, Asep & Arifianto, Alex, 2003, "Governance and Poverty Reduction: Evidence from Newly Decentralized Indonesia," MPRA Paper, University Library of Munich, Germany, number 58023, Jun.
• Muriel Pucci & Sylvie Le Minez & Marco Fugazza, 2003, "L’influence de la PPE sur l’activité des femmes en France : une estimation à partir du modèle Ines," Économie et Prévision, Programme National Persée, volume 160, issue 4, pages 79-102, DOI: 10.3406/ecop.2003.6922.
• Walls, Margaret, 2003, "The Role of Economics in Extended Producer Responsibility: Making Policy Choices and Setting Policy Goals," RFF Working Paper Series, Resources for the Future, number dp-03-11, Mar.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2003, "Fighting windmills? EU industrial interests and global climate negotiations," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 37/03, Jan.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2003, "Hot Air as an Implicit Side Payment Arrangement: Could a Hot Air Provision have Saved the Kyoto-Agreement?," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 42/03, Jul.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2003, "Bureaucratic Rent-Seeking in the European Union," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 46/03, Nov.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2003, "The Political Economy of Climate Change Policy in the EU: Auction and Grandfathering," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 51/03, Nov.
• Satya R. Chakravarty & Patrick Moyes, 2003, "Individual welfare, social deprivation and income taxation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 21, issue 4, pages 843-869, June, DOI: 10.1007/s00199-002-0276-9.
• Shuanglin Lin & Xiaowen Tian, 2003, "Population growth and social security financing," Journal of Population Economics, Springer;European Society for Population Economics, volume 16, issue 1, pages 91-110, February, DOI: 10.1007/s001480100111.
• Patric H. Hendershott & Gwilym Pryce & Michael White, 2003, "Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from U.K. House Purchasers," Journal of Housing Research, Taylor & Francis Journals, volume 14, issue 1, pages 49-82, January, DOI: 10.1080/2167034X.2003.12461360.
• Robert Dur & Klaas Staal, 2003, "National Interference in Local Public Good Provision," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 03-074/1, Sep.
• Wojciech Kopczuk & Joel Slemrod, 2003, "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, volume 85, issue 2, pages 256-265, May.
• Mustafa H. Babiker & Gilbert Metcalf & John Reilly, 2003, "A Note on Weak Double Dividends," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0307.
• Wojciech Kopczuk, 2003, "The Trick Is to Live: Is the Estate Tax Social Security for the Rich?," Journal of Political Economy, University of Chicago Press, volume 111, issue 6, pages 1318-1341, December, DOI: 10.1086/378529.
• Metin M. Cosgel & Thomas J. Miceli, 2003, "Risk, Transaction Costs, and Tax Assignment: Government Finance in the Ottoman Empire," Working papers, University of Connecticut, Department of Economics, number 2003-04, Jan, revised Sep 2004.
• Jon Bakija & William Gale & Joel Slemrod, 2003, "Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time," Department of Economics Working Papers, Department of Economics, Williams College, number 2003-18, May.
• Christopher H. Brooks & Jeffrey K. MacKie Mason & Robert S. Gazzale & Edmund H. Durfee, 2004, "Improving Learning Performance by Applying Economic Knowledge," Department of Economics Working Papers, Department of Economics, Williams College, number 2004-01, Jan.
• Edgar L. Feige, 2003, "Underground Activity And Institutional Change: Productive, Protective And Predatory Behavior In Transition Economies," Development and Comp Systems, University Library of Munich, Germany, number 0305001, May.
• Edgar L. Feige, 2003, "Defining And Estimating Underground And Informal Economies: The New Institional Economics Approach," Development and Comp Systems, University Library of Munich, Germany, number 0312003, Dec.
• Russell Pittman, 2003, "A Note on Non-Discriminatory Access to Railroad Infrastructure," Industrial Organization, University Library of Munich, Germany, number 0303004, Mar.
• Nuno Limão & Arvind Panagariya, 2003, "Why is there an Anti-trade Bias in Trade Policy?," International Trade, University Library of Munich, Germany, number 0310003, Oct.
• Edgar L. Feige & Ivica Urban, 2003, "Estimating the Size and Growth of Unrecorded Economic Activity in Transition Countries: A Re-evaluation of Electric Consumption Method Estimates and their Implications," Macroeconomics, University Library of Munich, Germany, number 0311010, Nov.
• Douglas Galbi, 2003, "Russian agricultural credit and subsidy policies in the early 1990s," Public Economics, University Library of Munich, Germany, number 0306004, Jun.
• Redoano, Michela, 2003, "Fiscal Interactions Among European Countries," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 680.
• Perroni, Carlo & Scharf, Kimberley, 2003, "Viable Tax Constitutions," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 683.
• Spiess, C. Katharina & Kreyenfeld, Michaela & Wagner, Gert G., 2003, "A Forgotten Issue: Distributional Effects of Day Care Subsidies in Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 11, issue 2, pages 159-175.
• Choi, Jay Pil & Thum, Marcel, 2003, "Corruption and the shadow economy," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 02/03.
• Choi, Jay Pil & Thum, Marcel, 2003, "The economics of repeated extortion," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 13/03.
• Josten, Stefan Dietrich & Truger, Achim, 2003, "The political economy of growth and distribution: A theoretical critique," WSI Working Papers, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation, number 111.
• Beramendi, Pablo, 2003, "Political institutions and income inequality: The case of decentralization," Discussion Papers, Research Unit: Institutions, States, Markets, WZB Berlin Social Science Center, number SP II 2003-09.

2002

• Lisandro Abrego & Carlo Perroni, 2002, "Investment subsidies and Time-Consistent Environmental Policy," Oxford Economic Papers, Oxford University Press, volume 54, issue 4, pages 617-635, October.
• Islahi, Abdul Azim & Obaidullah, Mohammed, 2002, "Zakah on stocks: some unsettled issues," MPRA Paper, University Library of Munich, Germany, number 18631, revised 2003.
• Robin Boadway & Pierre Pestieau, 2002, "Indirect Taxation And Redistribution: The Scope Of The Atkinson-stiglitz Theorem," Working Paper, Economics Department, Queen's University, number 1005, Mar.
• Maurice Marchand & Pierre Pestieau & Motohiro Sato, 2002, "Can Partial Fiscal Coordination Be Welfare Worsening? A model of tax competition," CREPP Working Papers, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège, number 0205.
• Ingrid Ott & Susanne Soretz, 2002, "Fiscal Policy in a Stochastic Model of Endogenous Growth with Congestion," Computing in Economics and Finance 2002, Society for Computational Economics, number 162, Jul.
• Susanne Soretz, 2002, "Stochastic Pollution and Environmental Care in an Endogenous Growth Model," Computing in Economics and Finance 2002, Society for Computational Economics, number 74, Jul.
• Urs Steiner Brandt & Gert Tinggaard Svendsen, 2002, "Rent-seeking and grandfathering: The case of GHG trade in the EU," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 35/02, Sep.
• Charles B. Blankart, 2002, "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 138, issue I, pages 19-38, March.
• David Giles & Lindsay Tedds & Gugsa Werkneh, 2002, "The Canadian underground and measured economies: Granger causality results," Applied Economics, Taylor & Francis Journals, volume 34, issue 18, pages 2347-2352, DOI: 10.1080/00036840210148021.
• Boone, J. & Bovenberg, A.L., 2002, "The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-57.
• Gareth D. Myles & Ayse Uyduranoglu, 2002, "Product Quality and Environmental Taxation," Journal of Transport Economics and Policy, University of Bath, volume 36, issue 2, pages 233-266, May.
• Mustafa H. Babiker & Gilbert E. Metcalf & John Reilly, 2002, "Tax Distortions and Global Climate Policy," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0211.
• Assaf Razin & Efraim Sadka & Phillip Swagel, 2002, "The Aging Population and the Size of the Welfare State," Journal of Political Economy, University of Chicago Press, volume 110, issue 4, pages 900-918, August, DOI: 10.1086/340780.
• René L. Frey, 2002, "Staatliche Finanzhilfen für Airlines und Airports: Wirtschaftswissenschaftliche Betrachtungen zum Fall Swissair," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 57, issue 01, pages 31-48, March.
• William K. Jaeger, 2002, "Carbon Taxation When Climate Affects Productivity," Land Economics, University of Wisconsin Press, volume 78, issue 3, pages 354-367.
• Markus Leibrecht & Roman Römisch, 2002, "Comparison of Tax Burdens," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 292, Dec.
• Stefania Albanesi, 2002, "Inflation and Inequality," Macroeconomics, University Library of Munich, Germany, number 0201002, Jan.
• Vladimir Z. Nuri, 2002, "Fractional Reserve Banking as Economic Parasitism: A Scientific, Mathematical & Historical Expose, Critique, and Manifesto," Macroeconomics, University Library of Munich, Germany, number 0203005, Mar.
• Shantayanan Devarajan & Danyang Xie & Heng-Fu Zou, 2002, "Should Public Capital Be Subsidized or Provided?," Macroeconomics, University Library of Munich, Germany, number 0212005, Dec.
• Haucap, Justus & Kirstein, Roland, 2002, "Warum Staaten Ökosteuern statt Lizenzen einführen, und wann das schlecht für die Wohlfahrt ist," CSLE Discussion Paper Series, Saarland University, CSLE - Center for the Study of Law and Economics, number 2002-07.
• Birk, Angela & Michaelis, Jochen, 2002, "Employment and growth effects of tax reforms in a growth-matching model," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 208.
• Lommerud, Kjell Erik & Sandvik, Bjørn & Straume, Odd Rune, 2002, "Good jobs, bad jobs and redistribution," Discussion Papers, various Research Units, WZB Berlin Social Science Center, number FS IV 02-21.
• Birk, Angela & Michaelis, Jochen, 2002, "Employment and Growth Effects of Tax Reforms in a Growth-Matching Model," Discussion Paper Series, Hamburg Institute of International Economics, number 26324, DOI: 10.22004/ag.econ.26324.
• Boadway, Robin & Pestieau, Pierre, 2002, "Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273431, Mar, DOI: 10.22004/ag.econ.273431.
• Patricia Apps, 2002, "Why the Five Economists' Plan for a "Wage-Tax Trade-Off" is a Mistake for Australia," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 446, Apr.
• Roberto Cardarelli & Emmanuelle Taugourdeau & Jean‐Pierre Vidal, 2002, "A Repeated Interactions Model of Tax Competition," Journal of Public Economic Theory, Association for Public Economic Theory, volume 4, issue 1, pages 19-38, January, DOI: 10.1111/1467-9779.00086.
• Richard Arnott & Petia Petrova, 2002, "The Property Tax as a Tax on Value: Deadweight Loss," Boston College Working Papers in Economics, Boston College Department of Economics, number 532, Jan.
• Istvan Konya, 2002, "Modeling cultural barriers in international trade," Boston College Working Papers in Economics, Boston College Department of Economics, number 547, Nov.
• David de Meza, 2002, "Do Unprejudiced Societies Need Equal Opportunity Legislation?," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 02/057, Dec.
• Emmanuelle Taugourdeau, 2002, "Faut-il s'échanger des informations sur les flux de capitaux dans un système de taxation à la résidence ?," Recherches économiques de Louvain, De Boeck Université, volume 68, issue 4, pages 429-455.
• César Augusto Merchán H., 2002, "Incidencia de la inflación sobre la distribución del ingreso. El caso colombiano," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• MARCHAND, Maurice & PESTIEAU, Pierre & SATO, Motohiro, 2002, "Can partial fiscal coordination be welfare worsening ? A model of tax competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2002052, Sep.
• Emmanuelle TAUGOURDEAU, 2002, "Faut-il s’échanger des informations sur les flux des capitaux dans un système de taxation à la résidence?," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2002042, Dec.
• Lloyd Barton, 2002, "Government collusion in Janeba's model of multijurisdictional tax competition," Economics Bulletin, AccessEcon, volume 8, issue 1, pages 1-7.
• Gareth Myles, 2002, "Mixed oligopoly, subsidization and the order of firms' moves: an irrelevance result for the general case," Economics Bulletin, AccessEcon, volume 12, issue 1, pages 1-6.
• Vander Lucas, 2002, "Fiscal federalism and bargaining over transfers," Economics Bulletin, AccessEcon, volume 28, issue 13, pages 1.
• Francois Boldron, 2002, "On the subsidization of local monopolies," Economics Bulletin, AccessEcon, volume 8, issue 3, pages 1-10.
• Jean-Marie Lozachmeur & Pierre Pestieau & Jon Hamilton, 2002, "Rawlsian governments and the race to the bottom," Economics Bulletin, AccessEcon, volume 8, issue 2, pages 1-6.
• Lommerud, Kjell Erik & Bj¯rn Sandvik & Odd Rune Straume, 2002, "Good jobs, bad jobs and redistribution," Royal Economic Society Annual Conference 2002, Royal Economic Society, number 131, Aug.
• Hanushek, Eric & Charles Ka Yui Leung & Kuzey Yilmaz, 2002, "Redistribution through Education and Other Transfer Mechanisms," Royal Economic Society Annual Conference 2002, Royal Economic Society, number 94, Aug.
• Gong, Liutang & Zou, Heng-fu, 2002, "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government," Journal of Economic Dynamics and Control, Elsevier, volume 26, issue 12, pages 1975-2003, October.
• Fullerton, Don & Metcalf, Gilbert E., 2002, "Cap and trade policies in the presence of monopoly and distortionary taxation," Resource and Energy Economics, Elsevier, volume 24, issue 4, pages 327-347, November.
• Santiago J. Rubio & Juana Aznar, 2002, "Crecimiento sostenible y políticas medioambientales en un modelo AK con reducción de contaminación," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 49, issue 01, pages 14-35.
• Don Fullerton & Wenbo Wu, 2002, "Policies for Green Design," Chapters, Edward Elgar Publishing, chapter 5, in: Don Fullerton & Thomas C. Kinnaman, "The Economics of Household Garbage and Recycling Behavior".
• Don Fullerton & Gilbert E. Metcalf, 2002, "Environmental Controls, Scarcity Rents, and Pre-existing Distortions," Chapters, Edward Elgar Publishing, chapter 26, in: Lawrence H. Goulder, "Environmental Policy Making in Economies with Prior Tax Distortions".
• Inge Mayeres, 2002, "Taxes And Transport Externalities," Energy, Transport and Environment Working Papers Series, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment, number ete0211, Sep.
• Inge Mayeres & Stef Proost, 2002, "Reforming transport pricing: an economist's perspective on equity, efficiency and acceptability," Energy, Transport and Environment Working Papers Series, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment, number ete0212, Sep.
• Jagadeesh Gokhale & Laurence J. Kotlikoff & Alexi Sluchynsky, 2002, "Does it pay to work?," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 0206, DOI: 10.26509/frbc-wp-200206.
• Homburg, Stefan, 2002, "The Optimal Income Tax: Restatement and Extensions," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-252, May.
• Ott, Ingrid & Soretz, Susanne, 2002, "Optimal Taxation in a Stochastic Endogenous Growth Model with Congestion," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-253, Apr.
• Homburg, Stefan, 2002, "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-255, May.
• Soretz, Susanne, 2002, "Stochastic Pollution and Environmental Care in an Endogenous Growth Model," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-259, Aug.
• Saint-Paul, Gilles, 2002, "The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 142.
• Alejandro Esteller-Moré, 2002, "La configuración de una tasa judicial: análisis teórico," Investigaciones Economicas, Fundación SEPI, volume 26, issue 3, pages 525-549, September.
• Richard Arnott & Petia Petrova, 2002, "The Property Tax as a Tax on Value: Deadweight Loss," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 0203, Apr, revised Apr 2002.
• Hector Chade & Gustavo Ventura, 2002, "Taxes and Marriage: A Two-Sided Search Analysis," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 43, issue 3, pages 955-986, August.
• Eckhard Janeba, 2002, "Attracting Fdi in a Politically Risky World," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 43, issue 4, pages 1127-1155, November.
• Sebastián Claro, 2002, "On the Costs and Effectiveness of Tarjeting State Employment: Germany in the 1990s and China in the 2000s," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 218.
• Kugler, Adriana, 2002, "From Severance Pay to Self-Insurance: Effects of Severance Payments Savings Accounts in Colombia," IZA Discussion Papers, IZA Network @ LISER, number 434, Feb.
• Saint-Paul, Gilles, 2002, "The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design," IZA Discussion Papers, IZA Network @ LISER, number 480, Apr.
• Schneider, Friedrich, 2002, "The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries," IZA Discussion Papers, IZA Network @ LISER, number 514, Jun.
• Orszag, Mike & Snower, Dennis J., 2002, "Pension Taxes versus Early Retirement Rights," IZA Discussion Papers, IZA Network @ LISER, number 536, Jul.
• Orszag, Mike & Snower, Dennis J., 2002, "The Pension Transfer Program," IZA Discussion Papers, IZA Network @ LISER, number 538, Jul.
• Eggert Wolfgang & Weichenrieder Alfons J., 2002, "Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 222, issue 5, pages 531-555, October, DOI: 10.1515/jbnst-2002-0503.
• Kjetil Bjorvatn & Guttorm Schjelderup, 2002, "Tax Competition and International Public Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 9, issue 2, pages 111-120, March, DOI: 10.1023/A:1014600502655.
• Signe Krogstrup, 2002, "Public Debt Asymmetries and Tax Competition," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-01, Aug, revised Dec 2003.
• Güther Rehme, 2002, "Education Policies, Economic Growth and Wage Inequality," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 59, issue 4, pages 479-503, December.
• Dale W. Jorgenson & Kun-Young Yun, 2002, "Investment, Volume 3: Lifting the Burden: Tax Reform, the Cost of Capital, and U.S. Economic Growth," MIT Press Books, The MIT Press, number 0262100916, edition 1, ISBN: ARRAY(0x720954e8), December.
• James M. Poterba (ed.), 2002, "Tax Policy and the Economy, Volume 16," MIT Press Books, The MIT Press, number 0262661292, edition 1, ISBN: ARRAY(0x71f1ced8), December.
• Martin Feldstein & Jeffrey B. Liebman, 2002, "The Distributional Aspects of Social Security and Social Security Reform," NBER Books, National Bureau of Economic Research, Inc, number feld02-1, January.
• James M. Poterba, 2002, "Tax Policy and the Economy, Volume 16," NBER Books, National Bureau of Economic Research, Inc, number pote02-1, January.
• Jonathan Gruber, 2002, "Taxes and Health Insurance," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 16".
• Angus S. Deaton & Pierre-Olivier Gourinchas & Christina Paxson, 2002, "Social Security and Inequality over the Life Cycle," NBER Chapters, National Bureau of Economic Research, Inc, "The Distributional Aspects of Social Security and Social Security Reform".
• Robert Parrino & Allen M. Poteshman & Michael S. Weisbach, 2002, "Measuring Investment Distortions when Risk-Averse Managers Decide Whether to Undertake Risky Projects," NBER Working Papers, National Bureau of Economic Research, Inc, number 8763, Jan.
• Jonathan Gruber & Botond Koszegi, 2002, "A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 8777, Feb.
• Daron Acemoglu & James A. Robinson, 2002, "Economic Backwardness in Political Perspective," NBER Working Papers, National Bureau of Economic Research, Inc, number 8831, Mar.
• Howard Kunreuther & Geoffrey Heal, 2002, "Interdependent Security: The Case of Identical Agents," NBER Working Papers, National Bureau of Economic Research, Inc, number 8871, Apr.
• Jonathan Gruber & Sendhil Mullainathan, 2002, "Do Cigarette Taxes Make Smokers Happier?," NBER Working Papers, National Bureau of Economic Research, Inc, number 8872, Apr.
• Jonathan Gruber & Robin McKnight, 2002, "Why Did Employee Health Insurance Contributions Rise?," NBER Working Papers, National Bureau of Economic Research, Inc, number 8878, Apr.
• Don Fullerton & Gilbert E. Metcalf, 2002, "Cap and Trade Policies in the Presence of Monopoly and Distortionary Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 8901, Apr.
• Richard Arnott & Petia Petrova, 2002, "The Property Tax as a Tax on Value: Deadweight Loss," NBER Working Papers, National Bureau of Economic Research, Inc, number 8913, Apr.
• Jonathan Gruber & Anindya Sen & Mark Stabile, 2002, "Estimating Price Elasticities When there is Smuggling: The Sensitivity of Smoking to Price in Canada," NBER Working Papers, National Bureau of Economic Research, Inc, number 8962, May.
• Gilbert E. Metcalf & Don Fullerton, 2002, "The Distribution of Tax Burdens: An Introduction," NBER Working Papers, National Bureau of Economic Research, Inc, number 8978, Jun.
• Charles F. Manski & Joram Mayshar, 2002, "Private and Social Incentives for Fertility: Israeli Puzzles," NBER Working Papers, National Bureau of Economic Research, Inc, number 8984, Jun.
• Roger H. Gordon & Julie Berry Cullen, 2002, "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S," NBER Working Papers, National Bureau of Economic Research, Inc, number 9015, Jun.
• Charles E. McLure, Jr. & Walter Hellerstein, 2002, "Does Sales-only Apportionment of Corporate Income Violate the GATT?," NBER Working Papers, National Bureau of Economic Research, Inc, number 9060, Jul.
• Austan Goolsbee & Jonathan Guryan, 2002, "The Impact of Internet Subsidies in Public Schools," NBER Working Papers, National Bureau of Economic Research, Inc, number 9090, Aug.