Research classified by Journal of Economic Literature (JEL) codes

2017

• Dettmann, Eva & Titze, Mirko & Weyh, Antje, 2017, "Who benefits from GRW? Heterogeneous employment effects of investment subsidies in Saxony Anhalt," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 27/2017.
• Beznoska, Martin & Hentze, Tobias, 2017, "Die Verteilung der Steuerlast in Deutschland
  [The distribution of the tax burden in Germany]," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 44, issue 1, pages 99-116, DOI: 10.2373/1864-810X.17-01-06.
• Donadelli, Michael & Grüning, Patrick, 2017, "Innovation dynamics and fiscal policy: Implications for growth, asset prices, and welfare," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 171, DOI: 10.2139/ssrn.2955089.
• Frey, Lisa & Engelhard, Lisa, 2017, "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-28-17.
• Lerbs, Oliver & Füss, Roland, 2017, "Do Local Governments Tax Homeowner Communities Differently?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168128.
• Dettmann, Eva & Weyh, Antje & Titze, Mirko, 2017, "Who benefits from GRW? Heterogeneous effects of investment subsidies in Saxony Anhalt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168158.
• Krause, Manuela & Büttner, Thiess, 2017, "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168214.
• Fritzsche, Carolin & Vandrei, Lars, 2017, "The German Real Estate Transfer Tax: Evidence for Single-Family Home Transactions," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168307.
• Büttner, Thiess, 2017, "Welfare Cost of the Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168308.
• Coban, Mustafa, 2017, "I'm fine with Immigrants, but ...: Attitudes, ethnic diversity, and redistribution preference," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 137.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017, "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-003.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017, "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-008.
• Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017, "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-017.
• Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017, "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-034.
• Füss, Roland & Lerbs, Oliver, 2017, "Do local governments tax homeowner communities differently?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-036.
• Doerrenberg, Philipp & Peichl, Andreas, 2017, "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-045.
• Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017, "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-060.

2016

• Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016, "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 2, pages 125-157, June, DOI: 10.1628/001522108X14617591044578.
• Mesut Sert, 2016, "Tax Stories from South Anatolia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, volume 6, issue 4, pages 28-34, April.
• Irena Szarowská, 2016, "Quality of Public Finance and Economic Growth in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, volume 64, issue 4, pages 1373-1381, DOI: 10.11118/actaun201664041373.
• Sang-Hyop Lee & Jungsuk Kim & Donghyun Park, 2016, "Demographic Change and Fiscal Sustainability in Asia," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 1602, Jan.
• Alan J. Auerbach & Laurence J. Kotlikoff & Darryl R. Koehler, 2016, "U.S. Inequality and Fiscal Progressivity: An Intragenerational Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 22032, Feb.
• Luojia Hu & Robert Kaestner & Bhashkar Mazumder & Sarah Miller & Ashley Wong, 2016, "The Effect of the Patient Protection and Affordable Care Act Medicaid Expansions on Financial Wellbeing," NBER Working Papers, National Bureau of Economic Research, Inc, number 22170, Apr.
• Emmanuel Saez & Stefanie Stantcheva, 2016, "A Simpler Theory of Optimal Capital Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 22664, Sep.
• Jing Cai & Alain de Janvry & Elisabeth Sadoulet, 2016, "Subsidy Policies and Insurance Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 22702, Sep.
• Lykova, L., 2016, "Tax Policy of Russia under the Crisis Conditions," Journal of the New Economic Association, New Economic Association, volume 29, issue 1, pages 186-192.
• Sugata Marjit, 2016, "Anti-Trade Agitation and Distribution-Neutral Tax Policy- An Elementary Framework," Discussion Papers, University of Nottingham, GEP, number 2016-14.
• Svetlana Pashchenko & Ponpoje Porapakkarm, 2016, "Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 3, pages 583-612, September, DOI: 10.17310/ntj.2016.3.04.
• John Creedy, 2016, "The Optimal Threshold for GST on Imported Goods," Treasury Working Paper Series, New Zealand Treasury, number 16/01, Mar.
• Álvaro Pina, 2016, "Making public finances more growth and equity-friendly in the euro area," OECD Economics Department Working Papers, OECD Publishing, number 1316, Jul, DOI: 10.1787/5jlv2jgl4kbr-en.
• Åsa Johansson, 2016, "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers, OECD Publishing, number 1346, Dec, DOI: 10.1787/094bdaa5-en.
• Irena Szarowská, 2016, "Quality of Public Finance and Economic Growth in the Czech Republic," Working Papers, Silesian University, School of Business Administration, number 0030, Apr.
• Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto, 2016, "Demographics and tax competition in political economy," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 16-13, May.
• Jacob Goldin & Nicholas Lawson, 2016, "Defaults, Mandates, and Taxes: Policy Design with Active and Passive Decision-Makers," American Law and Economics Review, American Law and Economics Association, volume 18, issue 2, pages 438-462.
• Hermann D. Yohou & Michaël Goujon & Wautabouna Ouattara, 2016, "Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries," Journal of African Economies, Centre for the Study of African Economies, volume 25, issue 3, pages 468-498.
• Mihaela-Nicoleta Bãcanu, 2016, "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 453-457, July.
• Masatoshi Jinno & Masaya Yasuoka, 2016, "Are the social security benefits of pensions or child-care policies best financed by a consumption tax?," Business and Economic Horizons (BEH), Prague Development Center, volume 12, issue 3, pages 94-112, September.
• Stephen Davies & Wajiha Saeed & Muhammad Saad Moeen & Tehmina Tanveer & Aamer Irshad, 2016, "Fiscal Space for Investment in Agriculture—A Review of Taxes and Subsidies in Agriculture in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 55, issue 4, pages 873-887.
• Munir, Kashif & Sultan, Maryam, 2016, "Are Some Taxes Better for Growth in Pakistan?A Time Series Analysis," MPRA Paper, University Library of Munich, Germany, number 68828, Jan.
• Sokolovska, Olena, 2016, "Unilateral tariff cuts: a theory," MPRA Paper, University Library of Munich, Germany, number 70493, Mar.
• Kotroyannos, Dimitrios, 2016, "Thatchers Erbe und die Sozialdemokratie
  [Thatchers Legacy and the social democracy]," MPRA Paper, University Library of Munich, Germany, number 70610, Jan.
• Saito, Yuta, 2016, "Dynamic Bargaining over Redistribution with Endogenous Distribution of Political Power," MPRA Paper, University Library of Munich, Germany, number 71130.
• Kotroyannos, Dimitrios, 2016, "Tsipras and the rhetorical speech as policy," MPRA Paper, University Library of Munich, Germany, number 71899, Jun.
• Sokolovska, Olena & Sokolovskyi, Dmytro, 2016, "Optimization of government trade behavior and its implication for small developing economy (the case of Ukraine)," MPRA Paper, University Library of Munich, Germany, number 71983, Jun.
• Marjit, Sugata, 2016, "Anti-Trade Agitation and Distribution-Neutral Tax Policy- An Elementary Framework," MPRA Paper, University Library of Munich, Germany, number 73110, Aug.
• Fujisaki, Seiya, 2016, "Macroeconomic Effect of Consumption Tax on ”Dynamic” and ”Myopic” Agents," MPRA Paper, University Library of Munich, Germany, number 73500, Sep.
• Izu, Akhenaton, 2016, "Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC
  [Test of indices FGT of incidence, depth and severity of the informality in RDC]," MPRA Paper, University Library of Munich, Germany, number 74750, Mar, revised 03 Aug 2016.
• Nguyen, Trang T.T., 2016, "Tax administration resources and Income inequality," MPRA Paper, University Library of Munich, Germany, number 74820, Oct.
• Asongu, Simplice A & Nwachukwu, Jacinta C., 2016, "Transfer Mispricing as an Argument for Corporate Social Responsibility," MPRA Paper, University Library of Munich, Germany, number 75413, Aug.
• Jinno, Masatoshi & Yasuoka, Masaya, 2016, "Are the social security benefits of pensions or child-care policies best financed by a consumption tax?," MPRA Paper, University Library of Munich, Germany, number 75652, Dec.
• Miyake, Yusuke & Yasuoka, Masaya, 2016, "Subsidy Policy and Elderly Labor," MPRA Paper, University Library of Munich, Germany, number 75704, Dec.
• Miyoshi, Yoshiyuki & Toda, Alexis Akira, 2016, "Growth Effects of Annuities and Government Transfers in Perpetual Youth Models," MPRA Paper, University Library of Munich, Germany, number 78982, May.
• Mirdala, Rajmund, 2016, "Effects of Fiscal Policy Shocks in the Euro Area (Lessons Learned from Fiscal Consolidation)," MPRA Paper, University Library of Munich, Germany, number 79920, Dec.
• Delorme, Francois & Gosselin, Sarah, 2016, "La taxe sur l’hébergement à l’ère de l’économie du partage
  [The tax on accommodation in the era of the sharing economy]," MPRA Paper, University Library of Munich, Germany, number 85053, Oct.
• Mansur, Alfan, 2016, "Harga Minyak Merosot: Negara Untung Atau Rugi
  [Tumbling Oil Prices: Gains or Losses]," MPRA Paper, University Library of Munich, Germany, number 93946, Feb, revised 02 Mar 2016.
• Markéta Šeligová, 2016, "The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 2, pages 53-67, DOI: 10.18267/j.efaj.157.
• Tatiana Chudá & Petr Janský, 2016, "The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?," Prague Economic Papers, Prague University of Economics and Business, volume 2016, issue 4, pages 445-458, DOI: 10.18267/j.pep.569.
• Petr Maleček & Ota Melcher, 2016, "Cross-Border Effects of Car Scrapping Schemes: The Case of the German Car Scrapping Programme and its Effects on the Czech Economy," Prague Economic Papers, Prague University of Economics and Business, volume 2016, issue 5, pages 560-576, DOI: 10.18267/j.pep.567.
• Věra Vráblíková, 2016, "Vliv nepřímých daní na dlouhodobý ekonomický růst
  [The Impact of Indirect Taxes on Economic Growth]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 2, pages 145-160, DOI: 10.18267/j.polek.1060.
• Martin Murín, 2016, "Vplyv spôsobu tvorby fiškálneho deficitu na ekonomický rast
  [The Influence of Fiscal Deficit Creation on Economic Growth]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 2, pages 176-192, DOI: 10.18267/j.polek.1062.
• Karel Zeman, 2016, "Pohledávky státu - destruktivní faktor fiskální politiky ČR
  [State Receivables - Destructive Factor of the Czech Republic Fiscal Policy]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 3, pages 264-292, DOI: 10.18267/j.polek.1070.
• Petr Zimčík, 2016, "Velikost veřejného sektoru a ekonomický růst
  [The Scope of Government and Economic Growth]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 4, pages 439-450, DOI: 10.18267/j.polek.1080.
• Herbert W. V. Hasudungan & Sulthon S. Sabaruddin, 2016, "The Impact of Fiscal Reform on Indonesian Macroeconomy: A CGE Framework," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 8, issue 3, pages 181-202, September.
• Antonio Pedone, 2016, "Perché le riforme negli anni sessanta hanno avuto scarso successo: il caso della riforma tributaria. (Why reforms had limited success in the sixties: the case of the tax reform)," Moneta e Credito, Economia civile, volume 69, issue 273, pages 65-82.
• Sang-Hyop Lee & Jungsuk Kim & Donghyun Park, 2016, "Demographic Change and Fiscal Sustainability in Asia," ADB Economics Working Paper Series, Asian Development Bank, number 481, Apr.
• Christian A. L. Hilber & Olivier Schöni, 2016, "Housing Policies in the United Kingdom, Switzerland, and the United States: Lessons Learned," ADBI Working Papers, Asian Development Bank Institute, number 569, May.
• Leonardo Becchetti & Germana Corrado & Vittorio Pelligra & Fiammetta Rossetti, 2016, "Happiness and Preferences in a Legality Social Dilemma," AICCON Working Papers, Associazione Italiana per la Cultura della Cooperazione e del Non Profit, number 145-2016, Feb.
• Dominik Gajewski, 2016, "Polityka podatkowa na rozdrożu – wokół podatku bankowego w Polsce," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 3, issue 2, pages 1-24.
• Laffer, Arthur B. (Лаффер, Артур), 2016, "Handbook of Tobacco Taxation: Theory and Practice (Economic Theory of Taxation)
  [Руководство По Налогообложению Табачных Изделий: Теория И Практика (Экономическая Теория Налогообложения)]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 5, pages 50-67, October.
• Petrosyan, Heghine G. (Петросян, Егине), 2016, "Possible Ways of Further Evolution of Tax Systems in the EAEU Countries
  [Пути Гармонизации Систем Налогообложения В Странах Евразийского Экономического Союза]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 6, pages 222-241, December.
• Tomasz Skica & Jacek Rodzinka & Teresa Mroczek, 2016, "Data mining approach in determining the relationships between the economy and the general government sector," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 3, pages 1-21, February.
• Krishanu Pradhan, 2016, "Ricardian Approach to Fiscal Sustainability in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 10, issue 4, pages 499-529, November, DOI: 10.1177/0973801016659799.
• Olena SOKOLOVSKA, 2016, "Trade freedom and revenue from trade taxes: a cross-country analysis," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 2, pages 52-67.
• Соколовская Е.В., 2016, "Unilateral tariff cuts: a theory," Экономический вестник университета. Сборник научных трудов ученых и аспирантов, CyberLeninka;Государственное высшее учебное заведение «Переяслав-Хмельницкий государственный педагогический университет имени Григория Сковороды», issue 29-1, pages 268-274.
• Tommaso Oliviero & Annalisa Scognamiglio, 2016, "Property Tax and Property Values: Evidence from the 2012 Italian Tax Reform," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 439, Apr, revised 12 Mar 2018.
• Tommaso Oliviero & Agnese Sacchi & Annalisa Scognamiglio & Alberto Zazzaro, 2016, "House Prices and Immovable Property Taxes: Evidence from OECD Countries," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 444, Jun, revised 06 Oct 2016.
• Deniz Aytaç, 2016, "'The Energy Taxes That Are Used As Part Of The Price Component In Turkey Would Really Help To The Purpose Of Decreasing Carbon Emissions?," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 4006384, Aug.
• Justyna Góral, 2016, "Farm management in a context of the Common Agriculture Policy financial support," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 3405668, Apr.
• Serdar ÇİÇEK & Jale SABBAĞ, 2016, "Mükelleflerin Vergiden Kaçınma Algısı ve Demografik Belirleyicileri Üzerine Bir Araştırma: Isparta Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(28).
• Zeynep ARIKAN & Ahmet İNNECİ, 2016, "Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
• Nobuko Serizawa & Shigeru Wakita, 2016, "Variety-Controlling Public Policy Under Addiction and Saturation," The Japanese Economic Review, Springer, volume 67, issue 1, pages 125-140, March, DOI: 10.1111/jere.12075.
• Dénes Kucsera & Hanno Lorenz, 2016, "Möglichkeiten zur Kompensation der kalten Progression: Wirkung in Österreich
  [How to Compensate the Bracket Creep in Austria]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 10, pages 748-754, October, DOI: 10.1007/s10273-016-2044-7.
• Axel Troost, 2016, "Nimmt der Länderfinanzausgleich den Anreiz zum Steuervollzug?
  [Does Fiscal Equalisation Among Germany’s Federal States Remove Their Incentive for Tax Enforcement?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 9, pages 660-666, September, DOI: 10.1007/s10273-016-2031-z.
• Rajmund MIRDALA, 2016, "Effects of Fiscal Policy Shocks in the Euro Area Lessons Learned from Fiscal Consolidation," Journal of Advanced Research in Law and Economics, ASERS Publishing, volume 7, issue 8, pages 2236-2276.
• Juraj Zeman, 2016, "Fiscal multipliers in Slovak economy DSGE simulation," Working and Discussion Papers, Research Department, National Bank of Slovakia, number WP 2/2016, May.
• Kotamäki Mauri, 2016, "Participation Tax Rates in Finland, Earnedincome Tax Credit Investigated," Discussion Papers, Aboa Centre for Economics, number 107, Mar.
• Bibek Adhikari & James Alm, 2016, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers, Tulane University, Department of Economics, number 1615, Dec.
• Liliana Harding & Mihai Mutascu, 2016, "Does migration affect tax revenue in Europe?," University of East Anglia School of Economics Working Paper Series, School of Economics, University of East Anglia, Norwich, UK., number 2016-08, Jun.
• Lanre Kassim, 2016, "The Revenue Implication of Trade Liberalisation in Sub-Saharan Africa: Some new evidence," Studies in Economics, School of Economics, University of Kent, number 1605, May.
• Sanz Córdoba, Patrícia & Theilen, Bernd, 1965-, 2016, "Partial tax harmonization through infrastructure coordination," Working Papers, Universitat Rovira i Virgili, Department of Economics, number 2072/261535.
• Burak Emil & Nemec Juraj, 2016, "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, volume 9, issue 2, pages 185-197, December, DOI: 10.1515/nispa-2016-0019.
• Limodio,Nicola & Strobbe,Francesco, 2016, "Financial regulation and government revenue : the effects of a policy change in Ethiopia," Policy Research Working Paper Series, The World Bank, number 7733, Jun.
• Òscar Jordà & Alan M. Taylor, 2016, "The Time for Austerity: Estimating the Average Treatment Effect of Fiscal Policy," Economic Journal, Royal Economic Society, volume 126, issue 590, pages 219-255, February.
• Bibek Adhikari & James Alm, 2016, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, volume 83, issue 2, pages 437-463, October, DOI: 10.1002/soej.12152.
• Cage, Julia & Gadenne, Lucie, 2016, "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1132.
• Mauro Bambi & Alain Venditti, 2016, "Time-varying Consumption Tax, Productive Government Spending, and Aggregate Instability," Discussion Papers, Department of Economics, University of York, number 16/01, Jan.
• Ozana Nadoveza Tomislav Sekur Marija Beg, 2016, "General Equilibrium Effects of Lower Labor Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 19, issue SCI, pages 1-13, December.
• Todorović, Miodrag & Ljajić, Samir & Ivanović, Aleksandar R., 2016, "Effects of Tax Audit on Tax Evasion and Grey Economy in the Republic of Serbia," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2016), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016".
• Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016, "Experimental Evidence on Tax Salience and Tax Incidence," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 146916.
• Bublitz, Elisabeth, 2016, "Misperceptions of income distributions: Cross-country evidence from a randomized survey experiment," HWWI Research Papers, Hamburg Institute of International Economics (HWWI), number 178.
• Campoy-Muñoz, Pilar & Cardenete Flores, Manuel Alejandro & Delgado, M. Carmen & Hewings, Geoffrey, 2016, "Effects of a reduction in employers' social security contributions: Evidence from Spain," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-32.
• Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016, "Experimental evidence on tax salience and tax incidence," Kiel Working Papers, Kiel Institute for the World Economy, number 2062.
• Dettmann, Eva & Brachert, Matthias & Titze, Mirko, 2016, "Identifying the Effects of Place-based Policies – Causal Evidence from Germany," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 18/2016.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Stähler, Nikolai & Moyen, Stephane & Winkler, Fabian, 2016, "Optimal Unemployment Insurance and International Risk Sharing," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145612.
• Blesse, Sebastian & Martin, Thorsten, 2016, "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145614.
• Gietl, Daniel & Haufler, Andreas, 2016, "Bonus Taxes and International Competition for Bank Managers," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145615.
• Glogowsky, Ulrich, 2016, "Behavioral Responses to Wealth Transfer Taxation: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145922.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016, "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-008.
• Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2016, "Remittances and public finances: Evidence from oil-price shocks," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-022.
• Mua’th Mohammed Abdeen & Qasim Mohammed Hammouri, 2016, "Special Taxes (Iltizām) in the Ottoman Empire: A Historical and Jurisprudential Study التزام الضرائب في الدولة العثمانية: دراسة تاريخية شرعية," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 29, issue 3, pages 257-278, October, DOI: 10.4197/Islec.29-3.11.
• Christine Ma & Chung Tran, 2016, "Fiscal Space under Demographic Shift," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2016-642, Aug.
• Simplice Asongu & Jacinta C. Nwachukwu, 2016, "Transfer Mispricing as an Argument for Corporate Social Responsibility," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 16/031, Aug.
• Jinno, Masatoshi & Yasuoka, Masaya, 2016, "Are the social security benefits of pensions or child-care policies best financed by a consumption tax?," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 12, issue 3, DOI: 10.22004/ag.econ.264613.
• Cage, Julia & Gadenne, Lucie, , "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Economic Research Papers, University of Warwick - Department of Economics, number 269314, DOI: 10.22004/ag.econ.269314.
• Jan Čadil & Karel Mirošník & Ludmila Petkovová, 2016, "Impact of R&D Subsidies on Enterprise Performance in the Czech Republic," Society and Economy, Akadémiai Kiadó, Hungary, volume 38, issue 3, pages 387-398, September.
• Julian M. Alston & Joanna P. MacEwan & Abigail M. Okrent, 2016, "The Economics of Obesity and Related Policy," Annual Review of Resource Economics, Annual Reviews, volume 8, issue 1, pages 443-465, October.
• Douglas, R & MacCulloch, Robert, 2016, "Welfare: Savings not Taxation," Working Papers, Department of Economics, The University of Auckland, number 31890.
• Enzo Mignarri, 2016, "Etf characteristics and fiscal treatment in Italy," BANCARIA, Bancaria Editrice, volume 12, pages 51-58, December.
• Isaac Dadson & Ryuta Ray Kato, 2016, "Remittances and the Redistributive Policy in Ghana: A Computable General Equilibrium Approach," Review of Economics & Finance, Better Advances Press, Canada, volume 6, pages 28-44, May.
• Mohammad Karimi & Shivee Ranjanee Kaliappan & Normaz Wana Ismail & Hanny Zurina Binti Hamzah, 2016, "Does Trade Liberalization Affects International Trade Tax Revenue? Evidence from Dynamic Panel Threshold Method," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-87.
• Jesse Bricker & Alice Henriques & Jacob Krimmel & John Sabelhaus, 2016, "Measuring Income and Wealth at the Top Using Administrative and Survey Data," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 47, issue 1 (Spring, pages 261-331.
• K. Peren Arin & Peter H. Helles & Murat Koyuncu & Otto F. M. Reich, 2016, "Should We Care About The Composition Of Tax-Based Stimulus Packages?," Contemporary Economic Policy, Western Economic Association International, volume 34, issue 3, pages 430-445, July.
• Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2016, "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," Economica, London School of Economics and Political Science, volume 83, issue 330, pages 219-246, April, DOI: 10.1111/ecca.12182.
• Magnus Henrekson & Daniel Waldenström, 2016, "Inheritance taxation in Sweden, 1885–2004: the role of ideology, family firms, and tax avoidance," Economic History Review, Economic History Society, volume 69, issue 4, pages 1228-1254, November.
• Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016, "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 54, issue 1, pages 147-186, March, DOI: 10.1111/1475-679X.12101.
• Volker Grossmann & Thomas M. Steger & Timo Trimborn, 2016, "Quantifying Optimal Growth Policy," Journal of Public Economic Theory, Association for Public Economic Theory, volume 18, issue 3, pages 451-485, June.
• Per G. Fredriksson & Xenia Matschke, 2016, "Trade Liberalization and Environmental Taxation in Federal Systems," Scandinavian Journal of Economics, Wiley Blackwell, volume 118, issue 1, pages 150-167, January.
• VLAD Cristina & BREZEANU Petre, 2016, "The Way Excise Duties Evolved In Romania And European Union In Time Of Economic Crisis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 68, issue 4, pages 152-161, December.
• Rana Sajedi, 2016, "Fiscal consequences of structural reform under constrained monetary policy," Bank of England working papers, Bank of England, number 620, Oct.
• Alan J. Auerbach & Laurence J. Kotlikoff & Darryl Koehler, 2016, "U.S. Inequality and Fiscal Progressivity -- An Intragenerational Accounting," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2020-004, Apr, revised Aug 2019.
• Petr JANSKÝ, 2016, "Impact of the changes in excise duties on households in the Czech Republic," Agricultural Economics, Czech Academy of Agricultural Sciences, volume 62, issue 2, pages 51-61, DOI: 10.17221/31/2015-AGRICECON.
• Marie-Cécile Cazenave & Patrick Domingues & Augustin Vicard, 2016, "Redistribution opérée par « l’avantage HLM » et impact de potentielles réformes : l’apport de la microsimulation," Revue économique, Presses de Sciences-Po, volume 67, issue 4, pages 821-848.
• Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016, "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 2, pages 119-131.
• Srđa Božović, 2016, "Affirmation of the Legal Status of Taxpayers in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 3, pages 121-138.
• Congressional Budget Office, 2016, "Options for Reducing the Deficit: 2017 to 2026," Reports, Congressional Budget Office, number 52142, Dec.
• U. Devrim Demirel, 2016, "The Short-Term Effects of Tax Changes—Evidence for State Dependence: Working Paper 2016-03," Working Papers, Congressional Budget Office, number 51824, Aug.
• Janet Holtzblatt & Jamie McGuire, 2016, "Factors Affecting Revenue Estimates of Tax Compliance Proposals: Working Paper 2016-05," Working Papers, Congressional Budget Office, number 52199, Nov.
• William B.P. Robson & Alex Laurin, 2016, "Where the Bucks Stop: A Shadow Federal Budget for 2016," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 447, March.
• Jean-Louis COMBES & Rasmané OUEDRAOGO, 2016, "How Does Inclusive Growth Boost Tax Revenue Mobilization?," Working Papers, CERDI, number 201605, Feb.
• Djedje Hermann YOHOU & Michaël GOUJON & Bertrand LAPORTE & Samuel GUERINEAU, 2016, "Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects," Working Papers, CERDI, number 201608, May.
• Bernd Genser & Robert Holzmann, 2016, "The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options," CESifo Working Paper Series, CESifo, number 5702.
• Paolo Panteghini & Sergio Vergalli, 2016, "Accelerated Depreciation, Default Risk and Investment Decisions," CESifo Working Paper Series, CESifo, number 5713.
• Robert Holzmann, 2016, "Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options," CESifo Working Paper Series, CESifo, number 5715.
• Spencer Bastani & Ylva Moberg & Håkan Selin, 2016, "Estimating Participation Responses Using Transfer Program Reform," CESifo Working Paper Series, CESifo, number 5781.
• William H. Hoyt, 2016, "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," CESifo Working Paper Series, CESifo, number 5801.
• Eva Dettmann & Matthias Brachert & Mirko Titze, 2016, "Identifying the Effects of Place-Based Policies - Causal Evidence from Germany," CESifo Working Paper Series, CESifo, number 5901.
• Antoine Dedry & Harun Onder & Pierre Pestieau, 2016, "Aging, Social Security Design, and Capital Accumulation," CESifo Working Paper Series, CESifo, number 5979.
• Jorge Miguel Bravo, 2016, "Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?," CESifo Working Paper Series, CESifo, number 5981.
• George Economides & Apostolis Philippopoulos & Stelios Sakkas, 2016, "Tuition Fees, as User Prices, and Private Incentives," CESifo Working Paper Series, CESifo, number 5991.
• Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2016, "Investment Shocks, Tax Evasion and the Consumption Puzzle: A DSGE Analysis with Financial Frictions," CESifo Working Paper Series, CESifo, number 6015.
• David R. Agrawal & William F. Fox, 2016, "Taxes in an E-Commerce Generation," CESifo Working Paper Series, CESifo, number 6050.
• Thiess Büttner & Boryana Madzharova, 2016, "WTO Membership and the Shift to Consumption Taxes," CESifo Working Paper Series, CESifo, number 6052.
• Junichi Minagawa & Thorsten Upmann, 2016, "Price Effects on Compound Commodities," CESifo Working Paper Series, CESifo, number 6060.
• Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2016, "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," CESifo Working Paper Series, CESifo, number 6089.
• Tomer Blumkin & Yoram Margalioth & Michel Strawczynski, 2016, "The Effects of Permanent Income Tax Cuts on Emigration from Israel," CESifo Working Paper Series, CESifo, number 6095.
• Tomer Blumkin & Yoram Margaliioth & Efraim Sadka & Adi Sharoni, 2016, "The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective," CESifo Working Paper Series, CESifo, number 6106.
• Ole-Petter Moe Hansen & Stefan Legge, 2016, "Drawbridges Down: Altruism and Immigration Preferences," CESifo Working Paper Series, CESifo, number 6204.
• Stanley L. Winer, 2016, "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series, CESifo, number 6252.
• William H. Hoyt & Aaron Yelowitz, 2016, "Anticipated Property Tax Increases and the Timing of Home Sales: Evidence from Administrative Data," CESifo Working Paper Series, CESifo, number 6264.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2016, "Maybe "Honor Thy Father and Thy Mother": Uncertain Family Aid and the Design of Social Long Term Care Insurance," CESifo Working Paper Series, CESifo, number 6290.
• Harun Onder & Pierre Pestieau, 2016, "Aging and the Inherited Wealth of Nations," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 01, pages 30-36, May.
• Till Nikolka, 2016, "Taxation and Female Labor Supply in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 02, pages 55-58, July.
• Hoang Ha Nguyen Thi & Till Nikolka, 2016, "The Development of Tax Transparency in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 04, pages 85-89, December.