Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H20: General
/ / / H21: Efficiency; Optimal Taxation
/ / / H22: Incidence
/ / / H23: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
/ / / H25: Business Taxes and Subsidies
/ / / H26: Tax Evasion and Avoidance
/ / / H27: Other Sources of Revenue
/ / / H29: Other
2019
- Donald Bruce & Elizabeth A. Glass & Matthew C. Harris, 2019, "On the effectiveness of state tax and expenditure policies to encourage entrepreneurship," Journal of Entrepreneurship and Public Policy, Emerald Group Publishing Limited, volume 8, issue 4, pages 523-548, September, DOI: 10.1108/JEPP-03-2019-0020.
- Nizar Mohammad Alsharari, 2019, "A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region," Pacific Accounting Review, Emerald Group Publishing Limited, volume 31, issue 4, pages 646-671, November, DOI: 10.1108/PAR-12-2018-0114.
- Peter J. Baldacchino & Julia Portelli & Simon Grima, 2019, "The Implications and Relevance of a Tax Exemption for Co-operatives: The Case of a Small European State," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 116-132.
- Muhamet Aliu & Arbana Sahiti & Albina Kalimashi, 2019, "Risk Management of Commercial Banks in Kosovo," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 197-212.
- Guillaume Cléaud & Francisco de Castro Fernández & Jorge Durán Laguna & Lucia Granelli & Martin Hallet & Anne Jaubertie & Carlos Maravall Rodriguez & Diana Ognyanova & Balazs Palvolgyi & Tsvetan Tsali, 2019, "Cruising at Different Speeds: Similarities and Divergences between the German and the French Economies," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 103, Jul.
- Stefano Boscolo, 2019, "Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2019, issue 2, pages 39-80.
- Pierre Madec & Mathieu Plane & Raul Sampognaro, 2019, "Budget 2019 : du pouvoir d'achat mais du déficit," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2019-02, Nov.
- Cahide GÖĞÜSDERE, 2019, "Gender Sensitive Taxation: A Comparative Analysis Specific to Country Examples," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2.
- Lisa Grazzini & Alessandro Petretto, 2019, "Heterogeneous Capital Tax Competition in a Federation with Tax Evasion," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2019_19.rdf.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019, "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, volume 10, issue 4, pages 1-23, October.
- Sonia Paty & Morgan Ubeda, 2019, "Décentralisation et taille optimale des gouvernements locaux : pourquoi, comment coopérer et avec quels effets ?," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1930.
- Carolina Ines Pan, 2019, "Tax Avoidance in Buenos Aires: The Case of Ingresos Brutos," Growth Lab Working Papers, Harvard's Growth Lab, number 145, Sep.
- Simone Moriconi & Giovanni Peri & Riccardo Turati, 2019, "Immigration and voting for redistribution: Evidence from European elections," Post-Print, HAL, number hal-02498167, Dec, DOI: 10.1016/j.labeco.2019.101765.
- Ngoc Sang Pham & Thi Kim Cuong Pham, 2019, "Foreign aid, recipient government's fiscal behavior, and economic growth," Post-Print, HAL, number hal-03159220.
- Pierre Madec & Mathieu Plane & Raul Sampognaro, 2019, "Budget 2019 : du pouvoir d'achat mais du déficit," Post-Print, HAL, number hal-03403631, Jan.
- François Legendre, 2019, "The Emergence and Consolidation of Microsimulation Methods in France
[L’émergence et la consolidation des méthodes de microsimulation en France]," Post-Print, HAL, number hal-05304467, DOI: 10.24187/ecostat.2019.510t.1997. - Pierre Madec & Mathieu Plane & Raul Sampognaro, 2019, "Budget 2019 : du pouvoir d'achat mais du déficit," Sciences Po Economics Publications (main), HAL, number hal-03403215, Jan.
- Pierre Madec & Mathieu Plane & Raul Sampognaro, 2019, "Budget 2019 : du pouvoir d'achat mais du déficit," Sciences Po Economics Publications (main), HAL, number hal-03403631, Jan.
- Pierre Madec & Mathieu Plane & Raul Sampognaro, 2019, "Budget 2019 : du pouvoir d'achat mais du déficit," Working Papers, HAL, number hal-03403215, Jan.
- Sonia Paty & Morgan Ubeda, 2019, "Décentralisation et taille optimale des gouvernements locaux : pourquoi, comment coopérer et avec quels effets ?," Working Papers, HAL, number halshs-02368028.
- Alexander Rubinstein, 2019, "Why Are Some Theories Not Recognized, While Others Are Succesful? «Meritorious Paternalism» of R. Musgrave and «Libertarian Paternalism» of R. Thaler," HSE Economic Journal, National Research University Higher School of Economics, volume 23, issue 3, pages 345-364.
- Marina S. SHEMYAKINA & Elena A. MURZINA & Tatiana V. YALYALIEVA, 2019, "Management Of The Territory Tax Potential To Ensure Its Tax Security," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 59-72, June.
- Liudmyla Kozarezenko & Iryna Tochylina, 2019, "Taxation of Workers in the Gig Economy: World Practice and Challenges for Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 82-94, September.
- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019, "Wages, Experience and Training of Women over the Lifecycle," IFS Working Papers, Institute for Fiscal Studies, number W19/08, Apr.
- Luigi Marattin & Tommaso Nannicini & Francesco Porcelli, 2019, "Revenue vs Expenditure Based Fiscal Consolidation: The Pass-Trough from Federal Cuts to Local Taxes," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 644.
- Gloria Gennaro & Giampaolo Lecce & Massimo Morelli, 2019, "Intertemporal Evidence on the Strategy of Populism," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 647.
- Maria-Grazia Attinasi & Doris Prammer & Nikolai Stähler & Martino Tasso & Stefan van Parys, 2019, "Budget-Neutral Labor Tax Wedge Reductions: A Sumulation-Based Analysis for the Euro Area," International Journal of Central Banking, International Journal of Central Banking, volume 15, issue 4, pages 1-54, October.
- Langot, François. & Merola, Rossana. & Oh, Samil., 2019, "Can taxes help ensure a fair globalization?," ILO Working Papers, International Labour Organization, number 995043788302676.
- Lee, David S. & Leung, Pauline & O'Leary, Christopher J. & Pei, Zhuan & Quach, Simon, 2019, "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," IZA Discussion Papers, IZA Network @ LISER, number 12154, Feb.
- Cipriani, Giam Pietro & Fioroni, Tamara, 2019, "Endogenous Demographic Change, Retirement and Social Security," IZA Discussion Papers, IZA Network @ LISER, number 12244, Mar.
- Godard, Mathilde & Koning, Pierre & Lindeboom, Maarten, 2019, "Targeting Disability Insurance Applications with Screening," IZA Discussion Papers, IZA Network @ LISER, number 12343, May.
- Maclean, J. Catherine & Webber, Douglas A., 2019, "Government Regulation and Lifecycle Wages: Evidence from Continuing Coverage Mandates," IZA Discussion Papers, IZA Network @ LISER, number 12464, Jul.
- Pflüger, Michael P., 2019, "Regionale Disparitäten und Regionalpolitik: Treiber der Veränderung, Handlungsbedarf und Handlungsoptionen," IZA Standpunkte, Institute of Labor Economics (IZA), number 92, Jan.
- Alfons J. Weichenrieder & Fangying Xu, 2019, "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, volume 127, issue 2, pages 147-160, July, DOI: 10.1007/s00712-018-0636-y.
- Sajal Lahiri & Yingyi Tsai, 2019, "Foreign penetration and domestic competition," Journal of Economics, Springer, volume 128, issue 1, pages 27-45, September, DOI: 10.1007/s00712-018-0647-8.
- Hiroshi Aiura & Hikaru Ogawa, 2019, "Indirect taxes in a cross-border shopping model: a monopolistic competition approach," Journal of Economics, Springer, volume 128, issue 2, pages 147-175, October, DOI: 10.1007/s00712-019-00659-7.
- Peter Egger & Sergey Nigai & Nora Strecker, 2019, "Einfluss Von Globalisierung Auf Einkommensteuern," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 3, pages 83-93, October, DOI: 10.3929/ethz-b-000369791.
- L. Randall Wray, 2019, "Fiscal Reform to Benefit State and Local Governments: The Modern Money Theory Approach," Economics Working Paper Archive, Levy Economics Institute, number wp_936, Sep.
- Péter Gábriel & Lóránt Kaszab, 2019, "Laffer Curves for Hungary," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 18, issue 4, pages 55-76.
- Juan Dubra & Rafael Di Tella & Alejandro Lagomarsino, 2019, "Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation," Documentos de Trabajo/Working Papers, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo., number 1902.
- Stefano Boscolo, 2019, "The Contribution of Proportional Taxes and Tax-Free Cash Benefits to Income Redistribution over the Period 2005-2018: Evidence from Italy," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0152, Jul.
- Roger Gordon & Andreas Peichl & James Poterba, 2019, "Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES)," NBER Books, National Bureau of Economic Research, Inc, number gord-10, January.
- Robert A. Moffitt, 2019, "Tax Policy and the Economy, Volume 33," NBER Books, National Bureau of Economic Research, Inc, number moff-6, January.
- David S. Lee & Pauline Leung & Christopher J. O'Leary & Zhuan Pei & Simon Quach, 2019, "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 25574, Feb.
- V. Kerry Smith & Ben Whitmore, 2019, "Amenities, Risk, and Flood Insurance Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 25580, Feb.
- Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2019, "Optimal Progressivity with Age-Dependent Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25617, Feb.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," NBER Working Papers, National Bureau of Economic Research, Inc, number 25623, Feb.
- Charles I. Jones, 2019, "Taxing Top Incomes in a World of Ideas," NBER Working Papers, National Bureau of Economic Research, Inc, number 25725, Apr.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019, "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 25740, Apr.
- Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Jeffrey D. Sachs & Simon Scheidegger, 2019, "Making Carbon Taxation a Generational Win Win," NBER Working Papers, National Bureau of Economic Research, Inc, number 25760, Apr.
- Richard Blundell & Monica Costa Dias & David A. Goll & Costas Meghir, 2019, "Wages, Experience and Training of Women over the Lifecycle," NBER Working Papers, National Bureau of Economic Research, Inc, number 25776, Apr.
- Jack W. Britton & Jonathan Gruber, 2019, "Do Income Contingent Student Loan Programs Distort Earnings? Evidence from the UK," NBER Working Papers, National Bureau of Economic Research, Inc, number 25822, May.
- Jack Favilukis & Pierre Mabille & Stijn Van Nieuwerburgh, 2019, "Affordable Housing and City Welfare," NBER Working Papers, National Bureau of Economic Research, Inc, number 25906, May.
- Alex Rees-Jones & Kyle T. Rozema, 2019, "Price Isn’t Everything: Behavioral Response around Changes in Sin Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 25958, Jun.
- Trevon D. Logan, 2019, "Whitelashing: Black Politicians, Taxes, and Violence," NBER Working Papers, National Bureau of Economic Research, Inc, number 26014, Jun.
- Michael F. Pesko & Charles J. Courtemanche & Johanna Catherine Maclean, 2019, "The Effects of Traditional Cigarette and E-Cigarette Taxes on Adult Tobacco Product Use," NBER Working Papers, National Bureau of Economic Research, Inc, number 26017, Jun.
- Margherita Borella & Mariacristina De Nardi & Fang Yang, 2019, "Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26097, Jul.
- Mariano Max Croce & Thien T. Nguyen & Steve Raymond, 2019, "Persistent Government Debt and Aggregate Risk Distribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 26177, Aug.
- William Morrison & Dmitry Taubinsky, 2019, "Rules of Thumb and Attention Elasticities: Evidence from Under- and Overreaction to Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 26180, Aug.
- Youssef Benzarti & Alisa Tazhitdinova, 2019, "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 26195, Aug.
- Florian Scheuer & Joel Slemrod, 2019, "Taxation and the Superrich," NBER Working Papers, National Bureau of Economic Research, Inc, number 26207, Aug.
- Robert Scherf & Matthew Weinzierl, 2019, "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26276, Sep.
- Maria Polyakova & Stephen P. Ryan, 2019, "Subsidy Targeting with Market Power," NBER Working Papers, National Bureau of Economic Research, Inc, number 26367, Oct.
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2019, "Hysteresis from Employer Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc, number 26391, Oct.
- Natasha Sarin & Lawrence H. Summers, 2019, "Shrinking the Tax Gap: Approaches and Revenue Potential," NBER Working Papers, National Bureau of Economic Research, Inc, number 26475, Nov.
- Jacob Goldin & Ithai Z. Lurie & Janet McCubbin, 2019, "Health Insurance and Mortality: Experimental Evidence from Taxpayer Outreach," NBER Working Papers, National Bureau of Economic Research, Inc, number 26533, Dec.
- Alexander Bick & Nicola Fuchs-Schündeln & David Lagakos & Hitoshi Tsujiyama, 2019, "Why are Average Hours Worked Lower in Richer Countries?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26554, Dec.
- Pandey, Radhika & Patnaik, Ila & Sane, Renuka, 2019, "Impact of Tax Breaks on Household Financial Saving in India," India Policy Forum, National Council of Applied Economic Research, volume 15, issue 1, pages 1-38.
- Sudipto Mundle & Satadru Sikdar, 2019, "Subsidies, Merit Goods and the Fiscal Space for Reviving Growth: An Aspect of Public Expenditure in India," NCAER Working Papers, National Council of Applied Economic Research, number 118, Nov.
- Mundle, Sudipto & Sikdar, Satadru, 2019, "Subsidies, Merit Goods and the Fiscal Space for Reviving Growth: An Aspect of Public Expenditure in India," Working Papers, National Institute of Public Finance and Policy, number 19/282, Nov.
- François Legendre, 2019, "The Emergence and Consolidation of Microsimulation Methods in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 510-511-5, pages 201-217, DOI: https://doi.org/10.24187/ecostat.20.
- Anna Milanez & Barbara Bratta, 2019, "Taxation and the future of work: How tax systems influence choice of employment form," OECD Taxation Working Papers, OECD Publishing, number 41, Mar, DOI: 10.1787/20f7164a-en.
- Anna Milanez & Barbara Bratta, 2019, "Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form," OECD Taxation Working Papers, OECD Publishing, number 42, Mar, DOI: 10.1787/6b20cce5-en.
- Jieun Kim & Konstantin Poensgen, 2019, "Transition Finance Country Study Viet Nam: On the threshold of transition," OECD Development Co-operation Working Papers, OECD Publishing, number 60, Aug, DOI: 10.1787/3cb86a6c-en.
- Oecd, 2019, "Decentralised development co-operation: Unlocking the potential of cities and regions," OECD Development Policy Papers, OECD Publishing, number 22, Dec, DOI: 10.1787/e9703003-en.
- Randall S. Jones & Haruki Seitani, 2019, "Meeting fiscal challenges in Japan’s rapidly ageing society," OECD Economics Department Working Papers, OECD Publishing, number 1569, Sep, DOI: 10.1787/7a7f4973-en.
- Doris Prammer & Lukas Reiss, 2019, "(How) has EMU affected fiscal policy in Austria?," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 19/Q1-Q2, pages 71-84.
- Kohnert, Dirk, 2019, "L'impact du Brexit sur l'Afrique francophone," AfricArxiv, Center for Open Science, number bnsu3, Jun, DOI: 10.31219/osf.io/bnsu3.
- Yukihiro Nishimura & Pierre Pestieau, 2019, "Old age or dependence. Which social insurance?," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-03, Apr.
- Ryosuke Okazawa & Katsuya Takii, 2019, "Intergenerational Conflict Over Consumption Tax Hike: Evidence from Japan," OSIPP Discussion Paper, Osaka School of International Public Policy, Osaka University, number 19E009, Sep.
- Oаnа Oрrișаn & Cosmin Țileаgă & Liliаnа Nicodim, 2019, "Рnаlysis of VРT Revenues to Romаniа's Stаte Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 641-645, August.
- Oаnа Oрrișаn & Cosmin Tileаgă, 2019, "Internаtionаl Comраrаtive Studies on Fiscаl Behаvior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 825-832, December.
- Alonso Cifuentes, Julio César & Díaz, Javier Gustavo & Estrada, Daniela & Figueroa, César Alfonso & Tamura, Gabriel, 2019, "Empleando modelos jerárquicos para encontrar el mejor modelo para pronosticar los galones de gasolina corriente demandados en Bogotá (Colombia) || Use of hierarchical models to find the best model to forecast the gallons of regular gasoline demanded ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 28, issue 1, pages 113-123, December.
- Anna Wichowska, 2019, "Shrinking municipalities and their budgetary revenues on the example of the Warmian-Masurian Voivodeship in Poland," Oeconomia Copernicana, Institute of Economic Research, volume 10, issue 3, pages 419-432, September, DOI: 10.24136/oc.2019.020.
- Oztek, Abdullah Selim, 2019, "A Characterization for Marginal Income Tax Schedules," MPRA Paper, University Library of Munich, Germany, number 103046, Sep, revised 02 Dec 2019.
- Natividad, Gabriel, 2019, "Base tributaria y discontinuidades geopolíticas
[Tax base and geopolitical discontinuities]," MPRA Paper, University Library of Munich, Germany, number 113169. - de Meza, David & Reito, Francesco, 2019, "Too Little Lending: A Problem of Symmetric Information," MPRA Paper, University Library of Munich, Germany, number 93700, May.
- Kohnert, Dirk, 2019, "L'impact du Brexit sur l'Afrique francophone
[The impact of Brexit on Francophone Africa]," MPRA Paper, University Library of Munich, Germany, number 94470, Jun. - Moser, Christian & Olea de Souza e Silva, Pedro, 2019, "Optimal Paternalistic Savings Policies," MPRA Paper, University Library of Munich, Germany, number 95383.
- Mavrozacharakis, Emmanouil, 2019, "Modern Democracy-Welfare State and Public Goods. A current consequence for Greece," MPRA Paper, University Library of Munich, Germany, number 95566, Jun.
- Cummins, Matthew, 2019, "Fiscal Space for Children and Human Capital in Eastern and Southern Africa: Options and Strategic Entry Points to Address Investment Gaps in 16 Countries," MPRA Paper, University Library of Munich, Germany, number 96410, Apr.
- Bakari, Sayef & Ahmadi, Ali & Tiba, Sofien, 2019, "The Nexus among Domestic Investment, Taxation, and Economic Growth in Germany: Cointegration and Vector Error Correction Model Analysis," MPRA Paper, University Library of Munich, Germany, number 96655.
- Shcherbakova, Darya & Agapkin, Anton, 2019, "Современные Требования К Государственной Информационной Поддержке Малого Бизнеса
[Modern requirements to the state information support of small business]," MPRA Paper, University Library of Munich, Germany, number 97132, Apr. - Sawadogo, Ibrahim, 2019, "Fiscal revenues and macroeconomic effects : case of Burkina Faso," MPRA Paper, University Library of Munich, Germany, number 97287.
- Ursu, Ana, 2019, "Agrarian Economy and Rural Development - Realities and Perspectives for Romania," MPRA Paper, University Library of Munich, Germany, number 98745, Nov.
- David S. Lee & Pauline Leung & Christopher J. O'Leary & Zhuan Pei & Simon Quach, 2019, "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," Working Papers, Princeton University. Economics Department., number 2019-3, Dec.
- Yashar Blouri, Simon B chler, Olivier Sch ni, 2019, "The Geography of Housing Subsidies," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper25, Jun.
- Marek Kapicka & Ctirad Slavik, 2019, "Organization of Knowledge and Taxation," 2019 Meeting Papers, Society for Economic Dynamics, number 699.
- Margherita Borella & Fang Yang & Mariacristina De Nardi, 2019, "Are marriage-related taxes and Social Security benefits holding back female labor supply?," 2019 Meeting Papers, Society for Economic Dynamics, number 917.
- Maria Nițu & Iulia-Oana Ștefănescu, 2019, "Tax Havens and Offshore Centers – A Reality of the 21st Century," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 22, issue 73, pages 51-62, September.
- Armenia ANDRONICEANU & Rodica GHERGHINA & Marilena CIOBANA?U, 2019, "The Interdependence Between Fiscal Public Policies And Tax Evasion," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2019, issue 32, pages 32-41, June.
- Ze Song, 2019, "Long Term Health Efect of Earned Income Tax Credit," Departmental Working Papers, Rutgers University, Department of Economics, number 201902, Jun.
- Jeffrey Clemens & Benedic Ippolito, 2019, "Uncompensated Care and the Collapse of Hospital Payment Regulation: An Illustration of the Tinbergen Rule," Public Finance Review, , volume 47, issue 6, pages 1002-1041, November, DOI: 10.1177/1091142119871333.
- Senjuti Gupta & Bidisha Chakraborty & Tanmoyee Banerjee (Chatterjee), 2019, "Service Good as an Intermediate Input and Optimal Government Policy in an Endogenous Growth Model," South Asian Journal of Macroeconomics and Public Finance, , volume 8, issue 1, pages 57-91, June, DOI: 10.1177/2277978719837043.
- Ionel LEeonida, 2019, "Quantitative and structural incidences of the main fiscal-budgetary discretionary measures implemented since 2018," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 8, issue 1, pages 20-29, April.
- Pantelis Kammas & Vassilis Sarantides, 2019, "Democratisation and tax structure in the presence of home production: Evidence from the Kingdom of Greece," Working Papers, The University of Sheffield, Department of Economics, number 2019010, May.
- Sarah Brown & Alexandros Kontonikas & Alberto Montagnoli & Mirko Moro & Luisanna Onnis, 2019, "Life satisfaction and austerity: Expectations and Macroeconomy," Working Papers, The University of Sheffield, Department of Economics, number 2019011, May.
- Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019, "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
- Kangoh Lee, 2019, "Absentee ownership, land taxation and surcharge," The Annals of Regional Science, Springer;Western Regional Science Association, volume 62, issue 1, pages 47-68, February, DOI: 10.1007/s00168-018-0880-7.
- Irfan Ahmed & Claudio Socci & Francesca Severini & Rosita Pretaroli, 2019, "Fiscal policy for households and public budget constraint in Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 36, issue 1, pages 19-35, April, DOI: 10.1007/s40888-018-0114-6.
- Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019, "Income Tax Reforms and Redistribution by Age Group: Evidence from Japan," The Japanese Economic Review, Springer, volume 70, issue 1, pages 105-122, March, DOI: 10.1111/jere.12178.
- Michael Pflüger, 2019, "Regionale Disparitäten und Regionalpolitik: Treiber der Veränderung, Handlungsbedarf und Handlungsoptionen
[Regional Disparities and Regional Policy: Drivers of Change, Need for Action and Options]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 99, issue 1, pages 10-18, April, DOI: 10.1007/s10273-019-2426-8. - Geir H. M. Bjertnæs, 2019, "Efficient taxation of fuel and road use," Discussion Papers, Statistics Norway, Research Department, number 905, Apr.
- Michael Keller, 2020, "Oil Revenues vs Domestic Taxation: Deeper insights into the crowding-out effect," Working Paper Series, Department of Economics, University of Sussex Business School, number 0120, Jan.
- Mathilde Godard & Pierre Koning & Maarten Lindeboom, 2019, "Targeting Disability Insurance Applications with Screening," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 19-036/V, May.
- James Alm & William D. Schulze & Carrie Von Bose & Jubo Yan, 2019, "Appeals to Social Norms and Taxpayer Compliance," Working Papers, Tulane University, Department of Economics, number 1902, Apr.
- James Alm, 2019, "What Motivates Tax Compliance," Working Papers, Tulane University, Department of Economics, number 1903, Apr.
- Jay A. Soled & Richard L. Schmalbeck & James Alm, 2019, "Re-assessing the Costs of the Stepped-up Tax Basis Rule," Working Papers, Tulane University, Department of Economics, number 1904, Apr.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019, "Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions," Working Papers, Tulane University, Department of Economics, number 1908, Oct.
- Miguel Angel Borrella-Mas & Mariano Bosch & Marcello Sartarelli, 2019, "Heterogeneous Effect of a Non-contributory Pension. Evidence from Bolivia," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 2019-35, Nov.
- David (David Patrick) Madden, 2019, "The ESR at 50: A Review Article on Fiscal Policy Papers," Working Papers, School of Economics, University College Dublin, number 201917, Aug.
- Owen Zidar, 2019, "Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment," Journal of Political Economy, University of Chicago Press, volume 127, issue 3, pages 1437-1472, DOI: 10.1086/701424.
- Scott R. Baker & Lorenz Kueng & Leslie McGranahan & Brian T. Melzer, 2019, "Do Household Finances Constrain Unconventional Fiscal Policy?," Tax Policy and the Economy, University of Chicago Press, volume 33, issue 1, pages 1-32, DOI: 10.1086/703225.
- Alexander W. Blocker & Laurence J. Kotlikoff & Stephen A. Ross & Sergio Villar Vallenas, 2019, "The True Cost of Social Security," Tax Policy and the Economy, University of Chicago Press, volume 33, issue 1, pages 131-163, DOI: 10.1086/703231.
- Quan Dong & Juan Carlos Bárcena-Ruiz & María Begoña Garzón, 2019, "Privatization and environmental policy in a mixed oligopoly," Estudios de Economia, University of Chile, Department of Economics, volume 46, issue 2, pages 173-190, December.
- Martin Gonzalez-Rozada, 2019, "Impact of a Recent Tobacco Tax Reform in Argentina," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2019_02, Jun.
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- Ngoc-Sang PHAM & Thi Kim Cuong PHAM, 2019, "Foreign aid, recipient government’s fiscal behavior and economic growth," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2019-22.
- Hui He & Kevin X.D. Huang & Lei Ning, 2019, "Why Do Americans Spend So Much More on Health Care than Europeans? (REVISED)," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 19-00008, Apr.
- Koroseczné Pavlin Rita & Parádi-Dolgos Anett & Koponicsné Györke Diána, 2019, "The effects of employment policy measures on the labour demand of persons with changed working abilities," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 7, issue 1, pages 37-46, DOI: 10.1515/auseb-2019-0003.
- Koroseczné Pavlin Rita & Parádi-Dolgos Anett & Koponicsné Györke Diána, 2019, "The effects of employment policy measures on the labour demand of persons with changed working abilities," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 7, issue 1, pages 37-46, December, DOI: 10.2478/auseb-2019-0003.
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- George R Zodrow (ed.), 2019, "Taxation in Theory and Practice:Selected Essays of George R Zodrow," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 11407, ISBN: ARRAY(0x74a97470).
- George Zodrow, 2019, "Implementing Tax Reform," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Optimal Tax Reform in the Presence of Adjustment Costs," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Grandfather Rules and the Theory of Optimal Tax Reform," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- John W. Diamond & George R. Zodrow, 2019, "Consumption Tax Reform: Changes in Business Equity and Housing Prices," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Charles E. McLure Jr. & George R. Zodrow, 2019, "A Hybrid Consumption-Based Direct Tax Proposed for Bolivia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Charles E. McLure Jr. & Jack Mintz & George R. Zodrow, 2019, "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Taxation, Uncertainty and the Choice of a Consumption Tax Base," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Optimal Commodity Taxation of Traditional and Electronic Commerce," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
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- George R. Zodrow, 2019, "The Windfall Recapture Tax: Issues of Theory and Design," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Margaret K. McKeehan & George R. Zodrow, 2019, "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Revenue Options for the State of Texas," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow & Peter M. Mieszkowski, 2019, "The New View of the Property Tax: A Reformulation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "The Property Tax as a Capital Tax: A Room with Three Views," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow & Peter Mieszkowski, 2019, "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- George R. Zodrow, 2019, "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Elisabeth Gugl & George R. Zodrow, 2019, "Tax Competition and the Efficiency of “Benefit-related” Business Taxes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
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2018
- Adam M. Lavecchia, 2018, "Tax-Free Savings Accounts: Who uses them and how?," Working Papers, University of Ottawa, Department of Economics, number 1802E.
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- Nițu Maria, 2018, "The Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 173-176, December.
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- Yamamura, Eiji & Tsutsui, Yoshiro & Ohtake, Fumio, 2018, "Altruistic and selfish motivations of charitable giving: The case of the hometown tax donation system (Furusato nozei) in Japan," MPRA Paper, University Library of Munich, Germany, number 86181, Apr.
- Dladla, Khumbuzile & Khobai, Hlalefang, 2018, "The impact of Taxation on Economic Growth in South Africa," MPRA Paper, University Library of Munich, Germany, number 86219, Apr.
- Ibrahim, Taofik, 2018, "Government expenditure-revenue nexus reconsidered for Nigeria: Does structural break matter?," MPRA Paper, University Library of Munich, Germany, number 86220, Jan, revised 21 Oct 2017.
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- Stoian, Andreea & Vintila, Nicoleta & Tatu, Lucian & Miricescu, Emilian, 2018, "On the fairness and the redistributive effects of PIT in Central and Eastern European countries," MPRA Paper, University Library of Munich, Germany, number 86568, Mar.
- Carrillo, Paul & Emran, M. Shahe, 2018, "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper, University Library of Munich, Germany, number 87445, Jun.
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- Ván, Bálint & Olah, Daniel, 2018, "Szerepel-e az áfacsökkentés az étlapon? A 2016-2017-es magyarországi áfacsökkentések árhatásai
[Does VAT cut appear on the menu? The consumer price impact of Hungarian VAT decreases of 2016-2017]," MPRA Paper, University Library of Munich, Germany, number 88165, Jul. - Rickman, Dan S. & Wang, Hongbo, 2018, "U.S. State and Local Fiscal Policy and Economic Activity: Do We Know More Now?," MPRA Paper, University Library of Munich, Germany, number 88422, Aug.
- Ali, Amjad & Audi, Marc, 2018, "Macroeconomic Environment and Taxes Revenues in Pakistan: An Application of ARDL Approach," MPRA Paper, University Library of Munich, Germany, number 88916.
- Biloa Essimi, Jean Aristide, 2018, "Collective Action and Application of Tax Regulation in the Mining Industry in Development Countries: the Case of Cameroon," MPRA Paper, University Library of Munich, Germany, number 88987, Jun.
- Wang, Haoying, 2018, "An Economic Impact Analysis of Oil and Natural Gas Development in the Permian Basin," MPRA Paper, University Library of Munich, Germany, number 89280, Sep.
- Kayis-Kumar, Ann, 2018, "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper, University Library of Munich, Germany, number 89703, Sep.
- Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
- Boukbech, Rachid & Bousselhamia, Ahmed & Ezzahid, Elhadj, 2018, "Determinants of tax revenues: Evidence from a sample of Lower Middle Income countries," MPRA Paper, University Library of Munich, Germany, number 90268, Nov.
- Yılmaz, Engin, 2018, "Vergi gelirlerinin tahminlenmesine yönelik ekonometrik model
[Econometric model for forecasting tax revenues]," MPRA Paper, University Library of Munich, Germany, number 91192, Nov, revised 01 Dec 2018. - Albadri, Abdul Aziz Munawar & Zaki, Euis Prihastini Zakiah, 2018, "Analisis Pemberdayaan Ekonomi Masyarakat Melalui Penyaluran Zakat Produktif Di Laz Zakat Center Cirebon
[Analysis Of Community Economic Empowerment Through Distribution Of Productive Zakat In Laz Zakat Center Cirebon]," MPRA Paper, University Library of Munich, Germany, number 94069, Dec, revised 22 May 2019. - Abdul-Wahab, Shamsia & Haruna, Issahaku & Nkegbe, Paul Kwame, 2018, "Effectiveness of resource mobilisation strategies of the Wa municipal assembly," MPRA Paper, University Library of Munich, Germany, number 96880, Sep, revised 24 Oct 2018.
- Nkrumah, Kwabena Meneabe, 2018, "Essays In Fiscal Policy And State Dependence Fiscal Policy Innovations Using A New Econometric Approach," MPRA Paper, University Library of Munich, Germany, number 98689.
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