Research classified by Journal of Economic Literature (JEL) codes

2017

• Daniela Mantovani, 2017, "Comparing redistributive efficiency of tax-benefit systems in Europe," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0155, Jul.
• Daniela Mantovani, 2017, "Comparing redistributive efficiency of tax-benefit systems in Europe," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0114, Jul.
• Andrew Coleman, 2017, "Housing, the 'Great Income Tax Experiment' and the intergenerational consequences of the lease," Motu Working Papers, Motu Economic and Public Policy Research, number 17_09, May.
• Romain Houssa & Kelbesa Megersa, 2017, "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers, University of Namur, Department of Economics, number 0115, Feb.
• Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017, "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers, University of Namur, Department of Economics, number 0122, Oct.
• Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017, "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 1001-1018, Julio-Sep.
• Aleh Tsyvinski & Nicolas Werquin, 2017, "Generalized Compensation Principle," NBER Working Papers, National Bureau of Economic Research, Inc, number 23509, Jun.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017, "Getting into the Weeds of Tax Invariance," NBER Working Papers, National Bureau of Economic Research, Inc, number 23632, Jul.
• Youssef Benzarti & Dorian Carloni, 2017, "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," NBER Working Papers, National Bureau of Economic Research, Inc, number 23848, Sep.
• Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2017, "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 23849, Sep.
• Jasmina Hasanhodzic & Laurence J. Kotlikoff, 2017, "Valuing Government Obligations When Markets are Incomplete," NBER Working Papers, National Bureau of Economic Research, Inc, number 24092, Dec.
• Sören Blomquist & Whitney Newey & Anil Kumar & Che-Yuan Liang, 2017, "On Bunching and Identification of the Taxable Income Elasticity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24136, Dec.
• Achkasov, Yu. & Pilnik, P., 2017, "Income Tax Effect on Economic Performance in Terms of Endogenous Choice between Labor and Enterprise Market," Journal of the New Economic Association, New Economic Association, volume 33, issue 1, pages 12-27.
• Saudin Terzić, 2017, "Model for determining subjective and objective factors of tax evasion," Notitia - journal for economic, business and social issues, Notitia Ltd., volume 1, issue 3, pages 49-62, December.
• Marta Aloi & Teresa Lloyd-Braga & Manuel Leite-Monteiro, 2017, "Welfare benefit reforms and employment," Discussion Papers, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM), number 2017/02.
• Rao, M. Govinda, 2017, "Public Finance in India in the Context of India's Development," Working Papers, National Institute of Public Finance and Policy, number 17/219, Dec.
• Nepal Rastra Bank, 2017, "Elasticity and Buoyancy of Taxation in Nepal: A Revisit of the Empirical Evidence," NRB Economic Review, Nepal Rastra Bank, Economic Research Department, volume 29, issue 1, pages 19-32, April.
• John V. Duca & Patric H. Hendershott & David C. Ling, 2017, "How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 3, pages 549-584, September, DOI: 10.17310/ntj.2017.3.02.
• Nikolay Velichkov & Kristina Stefanova, 2017, "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
• Milen Markov, 2017, "European Electronic Toll Service in Bulgaria," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 89-103, October.
• John Creedy & Penny Mok, 2017, "The Marginal Welfare Cost of Personal Income Taxation in New Zealand," Treasury Working Paper Series, New Zealand Treasury, number 17/01, Jun.
• Vincent Koen & Hidekatsu Asada & Stewart Nixon & Mohamed Rizwan Habeeb Rahuman & Abu Zeid Mohd Arif, 2017, "Malaysia’s economic success story and challenges," OECD Economics Department Working Papers, OECD Publishing, number 1369, Jan, DOI: 10.1787/cf7fddf2-en.
• Stewart Nixon & Hidekatsu Asada & Vincent Koen, 2017, "Fostering inclusive growth in Malaysia," OECD Economics Department Working Papers, OECD Publishing, number 1371, Jan, DOI: 10.1787/24837aed-en.
• Mauro Pisu, 2017, "Promoting a private investment renaissance in Italy," OECD Economics Department Working Papers, OECD Publishing, number 1388, May, DOI: 10.1787/1d22b8b1-en.
• Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017, "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers, OECD Publishing, number 1389, Jun, DOI: 10.1787/5e542f11-en.
• Oguzhan Akgun & David Bartolini & Boris Cournède, 2017, "The capacity of governments to raise taxes," OECD Economics Department Working Papers, OECD Publishing, number 1407, Sep, DOI: 10.1787/6bee2df9-en.
• Christine de la Maisonneuve, 2017, "Towards more inclusive growth in Colombia," OECD Economics Department Working Papers, OECD Publishing, number 1423, Oct, DOI: 10.1787/334902e0-en.
• Şancariuc Delia-Raluca, 2017, "Do They Buy Your Votes With Your Own Money? Evidence from an Ex-communist, Developing Country," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 02, June.
• Chunding Li & John Whalley, 2017, "Indirect Tax Initiatives and Global Rebalancing," CESifo Economic Studies, CESifo Group, volume 63, issue 1, pages 24-44.
• Nic Cheeseman & Diane de Gramont, 2017, "Managing a mega-city: learning the lessons from Lagos," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue 3, pages 457-477.
• Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2017, "Optimal Tax Progressivity: An Analytical Framework," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 132, issue 4, pages 1693-1754.
• PăiuÅŸan LuminiÅ£a & Boiţă Marius & Pribeanu Gheorghe, 2017, "The Impact of Marketing in the Touristic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 361-366, June.
• PăiuÅŸan LuminiÅ£a & Boiţă Marius & Ajtay Eduard, 2017, "The Impact of Transfer Pricing on Tourism Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 367-372, June.
• Băcanu Mihaela-Nicoleta, 2017, "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 407-412, June.
• Lazăr Sebastian, 2017, "Tax Collection Costs in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 518-523, June.
• Popa Florina, 2017, "Aspects on the Role of Public Finances in Achieving Governmental Objectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 584-589, June.
• Toma Elena, 2017, "The Role of Taxes in Financing of Public Expenditures and the Implications for Fiscal Policy in the Countries of the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 132-138, December.
• Dănilă Alexandra & Horga Maria-Gabriela, 2017, "Direct Taxation of Certain Activities in Romania: Specific Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 553-557, December.
• Paul J Burke & Tsendsuren Batsuuri & Muhammad Halley Yudhistira, 2017, "Easing the traffic: The effects of Indonesia's fuel subsidy reforms on toll-road travel," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2017-10.
• Héctor Omar Noejovich, 2017, "El Estado Rentista. El ejemplo del Perú en el siglo XIX," Documentos de Trabajo / Working Papers, Departamento de Economía - Pontificia Universidad Católica del Perú, number 2017-434.
• Simon Munongo, & Olusegun Ayo Akanbi & Zurika Robinson, 2017, "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 2, pages 152-168, May, DOI: 10.15208/beh.2017.12.
• Lucia Mihokova & Slavomira Martinkova & Radovan Drab, 2017, "Short-Term Fiscal Imbalance Comparison In V4 Countries Using A Dynamic Conditional Correlation Approach," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 12, issue 2, pages 261-280, June, DOI: 10.24136/eq.v12i2.14.
• Nagy, László, 2017, "Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow – International comparison within the CEE region," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 22-38.
• Varga, József, 2017, "Reducing the Tax Burden and Whitening the Economy in Hungary after 2010," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 7-21.
• Kolozsi, Pál Péter, 2017, "How Can We Escape the Middle Income Trap?," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 74-87.
• Giday, András, 2017, "Which of our Taxes Should be Flat-rate Tax? – Tax Structure Diagnosis: VAT and PIT," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 2, pages 127-149.
• Benjamin E. Diokno, 2017, "The fiscal program in recent Philippine history: looking back and looking forward," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 54, issue 2, pages 88-99, December.
• Георгиева, Даниела, 2017, "Заетост На Жените В Горския Сектор В България И Неговата Конкурентоспособност
  [Employment of women in the forestry sector in Bulgaria and its competitiveness]," MPRA Paper, University Library of Munich, Germany, number 105607, revised 2017.
• Tenryu, Yohei, 2017, "Capital Income Tax, R&D Technology, and Economic Growth," MPRA Paper, University Library of Munich, Germany, number 123794, Apr, revised 27 Feb 2025.
• Kennedy, Sean & Lyons, Sean & Morgenroth, Edgar & Walsh, Keith, 2017, "Assessing the level of cross-border fuel tourism," MPRA Paper, University Library of Munich, Germany, number 76961, Feb.
• Harashima, Taiji, 2017, "Should a Government Fiscally Intervene in a Recession and, If So, How?," MPRA Paper, University Library of Munich, Germany, number 78053, Apr.
• Tenryu, Yohei, 2017, "Capital Income Tax, Linear R&D Technology, and Economic Growth," MPRA Paper, University Library of Munich, Germany, number 78706, Apr.
• Şen, Hüseyin & Bulut-Çevik, Zeynep Burcu & Kaya, Ayşe, 2017, "The Khaldun-Laffer Curve Revisited: A Personal Income Tax-Based Analysis for Turkey," MPRA Paper, University Library of Munich, Germany, number 78850, Apr, revised 27 Apr 2017.
• Gitaru, Kelvin, 2017, "The Impact Of System Automation On Revenue Collection in Kenya Revenue Authority. (A Case Study of SIMBA)," MPRA Paper, University Library of Munich, Germany, number 80343, Jun.
• Bilgili, Faik, 2017, "Piyasa ekonomisine geçiş süreci ve sonrasında Türkiye'de GINI katsayılarının analizi: Alternatif GINI formülü yaklaşımı
  [During and after the process of transition to market economy, an analysis of income distribution in Turkey: An alternative GIN," MPRA Paper, University Library of Munich, Germany, number 81043, Aug.
• Cucoșel, Constantin & Pop, Izabela Luiza, 2017, "Financial diagnosis of the „Baia Mare Art Center” County Art Museum," MPRA Paper, University Library of Munich, Germany, number 83325, Jan.
• Ayoki, Milton, 2017, "Estimating the Revenue Impacts of Tax Harmonisation," MPRA Paper, University Library of Munich, Germany, number 83548, Dec.
• Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017, "Tax corruption and private sector development in Vietnam," MPRA Paper, University Library of Munich, Germany, number 84300, Dec.
• Ayoki, Milton, 2017, "The reform of the tax system in Swaziland," MPRA Paper, University Library of Munich, Germany, number 84739, Nov.
• Mavungu, Marina Ngoma & Krsic, Nikolina, 2017, "Assessing the impact of tax administration reforms in Sub-Saharan Africa," MPRA Paper, University Library of Munich, Germany, number 89275, May.
• Hulya Celebi & Sabina Hodžić, 2017, "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 17-31, DOI: 10.18267/j.efaj.185.
• Lukáš Frýd, 2017, "Alternativní stanovení jednotné sazby korporátní daně ve vybraných zemích EU pomocí analýzy obalu dat
  [Alternative Determination of a Corporate Tax Rate in Selected EU Countries by Using Data Envelopment Analysis]," Politická ekonomie, Prague University of Economics and Business, volume 2017, issue 6, pages 751-771, DOI: 10.18267/j.polek.1173.
• Tuomas Kosonen & Youssef Benzarti & Dorian Carloni & Jarkko Harju, 2017, "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 317, Oct.
• Sugata Marjit & Lei Yang, 2017, "Trade, Inequality and Distribution-Neutral Fiscal Policy- An Elementary Framework," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 582, May.
• Gietl, Daniel & Haufler, Andreas, 2017, "Bonus Taxes and International Competition for Bank Managers," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 34, May.
• Emmanouil Platanakis & Charles Sutcliffe, 2017, "Pension Schemes, Taxation and Stakeholder Wealth: The USS Rule Changes," ICMA Centre Discussion Papers in Finance, Henley Business School, University of Reading, number icma-dp2017-08, Sep.
• Yashar Blouri, Maximilian von Ehrlich, 2017, "On the optimal design of place-based policies: A structural evaluation of EU regional transfers," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper17, Oct.
• Daniel Steffen, 2017, "The Effect of a Second Home Construction Ban on Real Estate Prices," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper18, Dec.
• Augustin Ignatov, 2017, "Liberalism - Key to Entrepreneurial and Innovation Success: Estonian Case Study," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 20, issue 66, pages 43-62, December.
• Cihan Yüksel, 2017, "Mathematical and Graphical Interpretation of Tax Tables," Bulletin of Economic Theory and Analysis, BETA Journals, volume 2, issue 1, pages 31-62.
• Nuran Bayram & Mine Aydemir & Zuhal Yıldırım & Reyhan Leba Tansöker, 2017, "Confirmatory Factor Analysis on Tax Compliance Intentions, General Fairness, Procedural Fairness and Social Norms," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 749-758.
• Martin Paschmann, 2017, "Leveraging the Benefits of Integrating and Interacting Electric Vehicles and Distributed Energy Resources," EWI Working Papers, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), number 2017-11, Oct.
• Sèna Kimm Gnangnon, 2017, "Multilateral Trade Liberalization and Government Revenue," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 32, issue 3, pages 586-614.
• Sabina Hodzic & Hulya Celebi, 2017, "Value-Added Tax And Its Efficiency: Eu–28 And Turkey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 8, issue 2, pages 79-90.
• Balaev, Alexey I. (Балаев, Алексей), 2017, "Factor Analysis of the Russian Budget System Revenues
  [Факторный Анализ Доходов Российской Бюджетной Системы]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 3, pages 8-37, June.
• Stanis³aw Gomu³ka & Jaros³aw Neneman & Micha³ Myck, 2017, "More for less: What tax system for Poland?," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0150, Oct.
• Václav Vybíhal, 2017, "The Fiscal Effectiveness of the Provision of Investment Incentives," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 5808172, Oct.
• Fernando K. Arechederra Mustre & Carlos M. Urzúa, 2017, "La Ley de Coordinación Fiscal en México: Una crítica aritmética," Sobre México. Revista de Economía, Sobre México. Temas en economía, volume 3, issue 1, pages 4-13.
• Volkan YURDADOĞ & Murat ALBAYRAK, 2017, "OECD Ülkelerinde Vergi Rekabeti," Sosyoekonomi Journal, Sosyoekonomi Society.
• Ferdi ÇELİKAY, 2017, "Milli Gelirin Vergi Yükü Üzerindeki Etkileri: ARDL Sınır Testi Yaklaşımı ile Türkiye Üzerine Bir İnceleme (1924-2014)," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Cemil RAKICI & Cansu AYDOĞDU, 2017, "2000 Yılı Sonrası Türkiye’de Vergi Performansının Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(33).
• Can Cui, 2017, "Cash-on-hand and demand for credit," Empirical Economics, Springer, volume 52, issue 3, pages 1007-1039, May, DOI: 10.1007/s00181-016-1213-2.
• Konstantinos Matakos & Dimitrios Xefteris, 2017, "Divide and rule: redistribution in a model with differentiated candidates," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 63, issue 4, pages 867-902, April, DOI: 10.1007/s00199-016-0967-2.
• Mini P. Thomas, 2017, "Empirics of service taxation in India: a macroeconomic perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, volume 19, issue 1, pages 143-160, April, DOI: 10.1007/s40847-017-0036-0.
• Annika Hegemann & Angela Kunoth & Kristina Rupp & Caren Sureth-Sloane, 2017, "Hold or sell? How capital gains taxation affects holding decisions," Review of Managerial Science, Springer, volume 11, issue 3, pages 571-603, July, DOI: 10.1007/s11846-016-0197-9.
• Aitor Calo-Blanco, 2017, "Health, responsibility and taxation with a fresh start," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 8, issue 2, pages 177-199, June, DOI: 10.1007/s13209-016-0153-6.
• Sang-Hyop Lee & Jungsuk Kim & Donghyun Park, 2017, "Demographic Change and Fiscal Sustainability in Asia," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 134, issue 1, pages 287-322, October, DOI: 10.1007/s11205-016-1424-0.
• Clemens Fuest & Susanne Wildgruber, 2017, "Steuerpolitik und Wirtschaftswachstum
  [Taxation and Economic Growth]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 1, pages 4-8, March, DOI: 10.1007/s10273-017-2115-4.
• Katja Rietzler & Clemens Fuest & Björn Kauder & Niklas Potrafke & Stefan Bach & Philipp Breidenbach & Roland Döhrn & Christoph M. Schmidt & Margit Schratzenstaller, 2017, "Wie sollte das Steuersystem in Deutschland reformiert werden?
  [How Should the German Tax Regime Be Reformed?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 6, pages 383-403, June, DOI: 10.1007/s10273-017-2150-1.
• Florian Steidl & Berthold U. Wigger, 2017, "Tabaksteuer in Griechenland: steuerpolitische Fehlentscheidungen
  [Tobacco Tax in Greece: Tax Policy Mistakes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 8, pages 584-587, August, DOI: 10.1007/s10273-017-2180-8.
• Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017, "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 67, Mar.
• Bonnet, Céline & Hilger, James & Villas-Boas, Sofia B., 2017, "Reduced Form Evidence on Belief Updating under Asymmetric Information - The Case of Wine Expert Opinions," TSE Working Papers, Toulouse School of Economics (TSE), number 17-834, Aug, revised May 2019.
• James Alm & Mir Ahmad Khan, 2017, "Tax Policy Effects on Business Incentives in Pakistan," Working Papers, Tulane University, Department of Economics, number 1705, Jul.
• Yashar Blouri & Maximilian v. Ehrlich, 2017, "On the optimal design of place-based policies: A structural evaluation of EU regional transfers," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft, number dp1702, Oct.
• Marco Antonio Rodrigo Ruiz, 2017, "Consideraciones en torno al establecimiento de un régimen tributario común para las entidades de la economía social
  [Considerations on the establishment of a common tax regime for social economic entities]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 125, pages 187-212.
• Sanz Córdoba, Patricia & Theilen, Bernd, 1965-, 2017, "Strategic Responses to International Tax Competition: Fiscal (De) Centralization versus Partial Tax Harmonization," Working Papers, Universitat Rovira i Virgili, Department of Economics, number 2072/306513.
• Fuess, Roland & Lerbs, Oliver, 2017, "Do Local Governments Tax Homeowner Communities Differently?," Working Papers on Finance, University of St. Gallen, School of Finance, number 1714, Sep.
• DUMITRU, Raluca Ana-Maria, 2017, "Tax Fraud In The Current Stage," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 60-64.
• Francisco J. Delgado & Maria J. Presno, 2017, "Tax Evolution in the EU: A Convergence Club Approach," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 64, issue 5, pages 623-643.
• Kalaš Branimir & Mirović Vera & Andrašić Jelena, 2017, "Estimating the Impact of Taxes on the Economic Growth in the United States," Economic Themes, Paradigm, volume 55, issue 4, pages 481-499, December, DOI: 10.1515/ethemes-2017-0027.
• Henrekson Magnus, 2017, "Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s," Nordic Tax Journal, Paradigm, volume 2017, issue 1, pages 26-46, January, DOI: 10.1515/ntaxj-2017-0002.
• Creedy, John & Mok, Penny, 2017, "The Marginal welfare cost of personal income taxation in New Zealand," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20255.
• Adhikari, Bibek & Alm, James, 2017, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20294.
• Pogorelskiy, Kirill & Traub, Stefan, 2017, "Skewness, Tax Progression, and Demand for Redistribution : Evidence from the UK," CRETA Online Discussion Paper Series, Centre for Research in Economic Theory and its Applications CRETA, number 29.
• Candon Johnson & Joshua Hall, 2017, "Do National Basketball Association Players Need Higher Salaries to Play in High Tax States? Evidence from Free Agents," Working Papers, Department of Economics, West Virginia University, number 17-11, Jul.
• Yao Cheng & Zaifu Yang, 2017, "Supplements A, B and C to “Efficient Kidney Exchange with Dichotomous Preferences”," Discussion Papers, Department of Economics, University of York, number 17/14, Oct.
• Mauro Bambi & Siritas Kettanurak, 2017, "Procyclical endogenous taxation and aggregate instability," Discussion Papers, Department of Economics, University of York, number 17/15, Oct.
• Hrvoje Šimović, 2017, "Potraga za optimalnim i efikasnim javnim financijama u Hrvatskoj: od reformi do zaduživanja," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1708, Nov.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren, 2017, "What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 223.
• Schmitt, Noemi & Tuinstra, Jan & Westerhoff, Frank, 2017, "Stability and welfare effects of profit taxes within an evolutionary market interaction model," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 122.
• Meier, Mario & Obermeier, Tim, 2017, "Employer Screening, Unemployment Stigma and Optimal Unemployment Insurance," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 148303.
• Vallés-Giménez, Jaime & Zárate-Marco, Anabel, 2017, "Fungibility and bandwagon effects of capital transfers in a federal context," Economics Discussion Papers, Kiel Institute for the World Economy, number 2017-46.
• Vallés-Giménez, Jaime & Zárate-Marco, Anabel, 2017, "Catalytic effect of capital transfers in a federal context: The case of Spanish regions," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-27, DOI: 10.5018/economics-ejournal.ja.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

• Mesut Sert, 2016, "Tax Stories from South Anatolia," International Journal of Business and Social Research, LAR Center Press, volume 6, issue 4, pages 28-34, April.
• Luisito Bertinelli & Arnaud Bourgain, 2016, "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 16-04.
• Gholami, Ahmad & Abasinejad, Hossein, 2016, "Implementation of Value-Added Tax on Iran Banking Services: An Application of DSGE Model," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 11, issue 3, pages 283-303, July.
• 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.