Research classified by Journal of Economic Literature (JEL) codes

2014

• Hans A. Holter & Dirk Krueger & Serhiy Stepanchuk, 2014, "How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 14-039, Mar, revised 09 Nov 2014.
• Iosif Moldovan, 2014, "Public policy and taxation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 223-230.
• Charles Yuji Horioka, 2014, "The Life and Work Of Martin Stuart (“Marty”) Feldstein," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 201410, Jul.
• Tiago Soares & Samuel Pereira & Elísio Brandão, 2014, "The effects of R&D intensity and tax incentives on firms’ growth - empirical evidence from world's top R&D spending firms between 2003 and 2012," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 540, Jul.
• Leung, Charles Ka Yui & Leung, Tommy Tin Cheuk & Tsang, Byron Kwok Ping, 2014, "Tax-driven Bunching of Housing Market Transactions: The case of Hong Kong," MPRA Paper, University Library of Munich, Germany, number 53729, Feb.
• Hanushek, Eric & Leung, Charles Ka Yui & Yilmaz, Kuzey, 2014, "Borrowing Constraints, College Aid, and Intergenerational Mobility," MPRA Paper, University Library of Munich, Germany, number 54238, Mar.
• Santra, Sattwik & Hati, Koushik Kumar, 2014, "India’s Move from Sales Tax to VAT: A Hit or Miss?," MPRA Paper, University Library of Munich, Germany, number 54542, Jan.
• Bernardi, Luigi, 2014, "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper, University Library of Munich, Germany, number 56856, Jun.
• Kodila-Tedika, Oasis & Mutascu, Mihai, 2014, "Tax Revenues and Intelligence: A Cross-Sectional Evidence," MPRA Paper, University Library of Munich, Germany, number 57581, Aug.
• Takumah, Wisdom, 2014, "The Dynamic Causal Relationship between Government Revenue and Government Expenditure Nexus in Ghana," MPRA Paper, University Library of Munich, Germany, number 58579, Sep.
• Doerner, William & Ihlanfeldt, Keith, 2014, "The Role of Representative Agents in the Property Tax Appeals Process," MPRA Paper, University Library of Munich, Germany, number 61019.
• Doerner, William & Ihlanfeldt, Keith, 2014, "An Empirical Analysis of the Property Tax Appeals Process," MPRA Paper, University Library of Munich, Germany, number 61035.
• NANTOB, N'Yilimon, 2014, "Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach," MPRA Paper, University Library of Munich, Germany, number 61346, Oct, revised 05 Feb 2015.
• NANTOB, N'Yilimon, 2014, "Taxation and Economic Growth : An Empirical Analysis on Dynamic Panel Data of WAEMU Countries," MPRA Paper, University Library of Munich, Germany, number 61370, Apr, revised 30 Jan 2015.
• de la Fonteijne, Marcel R., 2014, "The (F)Laws of Piketty’s Capitalism: A Fundamental Approach," MPRA Paper, University Library of Munich, Germany, number 72719, Dec.
• Unal, Umut, 2014, "Impacts of Fiscal Policy Shocks in Finland," MPRA Paper, University Library of Munich, Germany, number 80790.
• Květa Kubátová & Pavla Holešovská, 2014, "Convergence of VAT Rates Between 1995 and 2010," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 2, pages 79-90, DOI: 10.18267/j.efaj.121.
• Igor Kotlán & Zuzana Machová, 2014, "Horizont daňové politiky v zemích OECD
  [Tax Policy Horizon in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, volume 2014, issue 2, pages 161-173, DOI: 10.18267/j.polek.944.
• Sandra Gomes & P. Jacquinot, 2014, "Fiscal devaluation in the euro area: a model-based analysis," Working Papers, Banco de Portugal, Economics and Research Department, number w201414.
• Nicola Fuchs-Schündeln & Alexander Bick, 2014, "Taxation and Labor Supply of Married Women across Countries: A Macroeconomic Analysis," 2014 Meeting Papers, Society for Economic Dynamics, number 321.
• Gheorghe Hurduzeu & Maria-Isadora Lazar, 2014, "Fiscal Revenues in the European Union. A Comparative Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 17, issue 54, pages 61-72, December.
• Arnelyn May Abdon & Gemma Esther Estrada & Minsoo Lee & Donghyun Park, 2014, "Fiscal Policy and Growth in Developing Asia," ADB Economics Working Paper Series, Asian Development Bank, number 412, Oct.
• Arindam Das-Gupta, 2014, "Fiscal Resources for Inclusive Growth," ADB Economics Working Paper Series, Asian Development Bank, number 416, Nov.
• Almas Heshmati & Jungsuk Kim & Donghyun Park, 2014, "Fiscal Policy and Inclusive Growth in Advanced Countries: Their Experience and Implications for Asia," ADB Economics Working Paper Series, Asian Development Bank, number 422, Dec.
• Gemma Estrada & Sang-Hyop Lee & Donghyun Park, 2014, "Fiscal Policy for Inclusive Growth: An Overview," ADB Economics Working Paper Series, Asian Development Bank, number 423, Dec.
• Renate Carriquiry & Natalia Crispi, 2014, "Penalización del Aborto y Sin Taxes en Chile: ¿Se Puede Alegar Paternalismo de Estado?," Estudios Nueva Economía, Estudios Nueva Economía, volume 3, issue 1, pages 50-55.
• Adina TRANDAFIR, 2014, "The Impact Of The Total Tax Rate Reduction On Public Services Provided In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 3, pages 27-38.
• Anna Głąb, 2014, "Mechanizmy i polityka wyrównywania finansowego w Federacji Rosyjskiej," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 1, issue 3, pages 1-24.
• Agnieszka Kłos, 2014, "Nowe źródła zasobów własnych Unii Europejskiej," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 1, issue 2, pages 1-24.
• Artur Kuś, 2014, "Rodzaje kompetencji Unii Europejskiej a unijna polityka podatkowa," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 1, issue 2, pages 1-17.
• Rita Kubylis, 2014, "Funkcjonowanie Urzędu Podatkowego w Królestwie Norwegii," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 1, issue 2, pages 1-24.
• Eric Hanushek & Charles Ka Yui Leung & Kuzey Yilmaz, 2014, "Borrowing Constraints, College Aid, and Intergenerational Mobility," RCER Working Papers, University of Rochester - Center for Economic Research (RCER), number 581, Mar.
• Santo Milasi, 2014, "Top Income Shares and Budget Deficits," Rivista di Politica Economica, SIPI Spa, issue 1, pages 383-406, January-M.
• Stefano Marzioni & Luciano Monti & Alessandro Pandimiglio & Marco Spallone, 2014, "The Economic Impact of EU Competitiveness Programs on Italian SMEs," Rivista di Politica Economica, SIPI Spa, issue 2, pages 129-148, April-Jun.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2014, "A Study on the Relationship between Fiscal Pressure and the Business Confidence Index," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 1, pages 107-112, January.
• Raluca Andreea MIHALACHE, 2014, "The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 4, pages 156-161, April.
• David Bell & David Comerford & David Eiser, 2014, "Funding Pensions in Scotland: Would Independence Matter?," National Institute Economic Review, National Institute of Economic and Social Research, volume 227, issue 1, pages 21-31, February.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014, "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports, CASE-Center for Social and Economic Research, number 0120.
• Qiang Chen & Yijiang Wang & Chun-lei Yang, 2014, "Taxation under Autocracy: Theory and Evidence from Late Imperial China," SDU Working Papers, School of Economics, Shandong University, number 2014-03, Jun.
• Been-Lon Chen & Chih-Fang Lai, 2014, "Effects of Labor Taxes and Unemployment Compensation on Labor Supply in a Search Model with an Endogenous Labor Force," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 14-A015, Nov.
• Daniel A. Ackerberg & David R. DeRemer & Michael H. Riordan & Gregory L. Rosston & Bradley S. Wimmer, 2013, "Estimating the Impact of Low-Income Universal Service Programs," Discussion Papers, Stanford Institute for Economic Policy Research, number 12-016, Apr.
• Haluk EGELİ & Funda DİRİL, 2014, "Vergi Bilincinin Oluşumunda Bilişim Teknolojilerinin Rolü: İzmir İli İçin Bir Uygulama," Sosyoekonomi Journal, Sosyoekonomi Society, issue 22(22).
• Eiji Yamamura, 2014, "Trust in government and its effect on preferences for income redistribution and perceived tax burden," Economics of Governance, Springer, volume 15, issue 1, pages 71-100, February, DOI: 10.1007/s10101-013-0134-1.
• Aviral Tiwari & Mihai Mutascu, 2014, "A revisit on the tax burden distribution and GDP growth: fresh evidence using a consistent nonparametric test for causality for the USA," Empirical Economics, Springer, volume 46, issue 3, pages 961-972, May, DOI: 10.1007/s00181-013-0706-5.
• G. Guindon, 2014, "The impact of tobacco prices on smoking onset in Vietnam: duration analyses of retrospective data," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 15, issue 1, pages 19-39, January, DOI: 10.1007/s10198-012-0444-1.
• Philipp Breidenbach & Roland Döhrn & Tanja Kasten, 2014, "Der Weg ist frei: mehr Steuergerechtigkeit durch nachhaltigen Abbau der kalten Progression," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 859-863, December, DOI: 10.1007/s10273-014-1760-0.
• Erling Holmøy, 2014, "The equilibrium relationship between public and total employment. The importance of endogenous non-labour income," Discussion Papers, Statistics Norway, Research Department, number 779, Apr.
• Philipp Doerrenberg & Andreas Peichl, 2014, "The impact of redistributive policies on inequality in OECD countries," Applied Economics, Taylor & Francis Journals, volume 46, issue 17, pages 2066-2086, June, DOI: 10.1080/00036846.2014.892202.
• Konstantins Benkovskis & Ludmila Fadejeva, 2014, "The effect of VAT rate on inflation in Latvia: evidence from CPI microdata," Applied Economics, Taylor & Francis Journals, volume 46, issue 21, pages 2520-2533, July, DOI: 10.1080/00036846.2014.904492.
• Kay Blaufus & Axel Möhlmann, 2014, "Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels," Journal of Behavioral Finance, Taylor & Francis Journals, volume 15, issue 1, pages 56-69, January, DOI: 10.1080/15427560.2014.877017.
• Christopher Ball & John Creedy, 2014, "Tax policy with uncertain future costs: Some simple models," New Zealand Economic Papers, Taylor & Francis Journals, volume 48, issue 2, pages 240-253, August, DOI: 10.1080/00779954.2013.874401.
• Ramboll Management Consulting & The Evaluation Partnership & Europe Economic Research, 2014, "A review and evaluation of methodologies to calculate tax compliance costs," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 40, Feb.
• Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 45, Jul.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 49, Nov.
• Konstantinos J. Liapis & Christos L. Galanos & Evangelos D. Politis & Dimitrios D. Kantianis, 2014, "A Quantitative Approach to Measure Tax Competitiveness Between EU Countries," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 7, issue 3, pages 7-23, December.
• Rajashri Chakrabarti & Max Livingston & Joydeep Roy, 2014, "Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 383-416, October.
• Phuong Nguyen-Hoang, 2014, "Tax Increment Financing and Education Expenditures: The Case of Iowa," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 515-540, October.
• Tom Downes & Kieran M. Killeen, 2014, "So Slow to Change: The Limited Growth of Nontax Revenues in Public Education Finance, 1991–2010," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 567-599, October.
• Tom Downes & Keiran M. Killeen, 2014, "So Slow to Change: The Limited Growth of Non-Tax Revenues in Public Education Finance, 1991-2010," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0784.
• James Alm & David L. Sjoquist, 2014, "State Government Revenue Recovery from the Great Recession," Working Papers, Tulane University, Department of Economics, number 1408, Aug.
• Marchese, Carla, 2014, "Tax Amnesties," IEL Working Papers, Institute of Public Policy and Public Choice - POLIS, number 17, Mar.
• Eric A. Hanushek & Charles Ka Yui Leung & Kuzey Yilmaz, 2014, "Borrowing Constraints, College Aid, and Intergenerational Mobility," Journal of Human Capital, University of Chicago Press, volume 8, issue 1, pages 1-41, DOI: 10.1086/675501.
• Alvaro Forteza & Cecilia Noboa, 2014, "Discretion Rather than Simple Rules: the Case of Social Protection," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0814, Sep.
• Pierluigi De Rosa, 2014, "Building Trust In Italian Tax Authority. An Ethnographic Approach," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 122, issue 1, pages 103-130.
• Christian Dustmann & Tommaso Frattini, 2014, "The Fiscal Effects of Immigration to the UK," Economic Journal, Royal Economic Society, volume 124, issue 580, pages 593-643, November.
• Ngee Choon Chia, 2014, "Uniquely Singapore'S Budgetary System And Social Protection Financing Schemes," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 03, pages 1-21, DOI: 10.1142/S0217590814500246.
• Mihai Mutascu, 2014, "Influence of climate conditions on tax revenues," Contemporary Economics, Vizja University, volume 8, issue 3, September.
• Hrvoje Šimović & Tomislav Ćorić & Milan Deskar-Škrbić, 2014, "Mogućnosti i ograničenja fiskalne politike u Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1406, Nov.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014, "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 174.
• Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014, "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 175.
• Eichfelder, Sebastian & Neugebauer, Claudia, 2014, "Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 180.
• Holter, Hans A. & Krueger, Dirk & Stepanchuk, Serhiy, 2014, "How does tax progressivity and household heterogeneity affect Laffer curves?," CFS Working Paper Series, Center for Financial Studies (CFS), number 490.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014, "Self-serving bias and tax morale," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/18.
• Liu, Xin, 2014, "Size effect, neighbour effect and peripheral effect in cross-border tax games," Economics Discussion Papers, Kiel Institute for the World Economy, number 2014-19.
• Abdessalam, A. H., 2014, "Tax competition and the determination of the quality of public goods," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 8, pages 1-20, DOI: 10.5018/economics-ejournal.ja.2014-.
• Stelter, Robert, 2014, "Over-aging: Are present human populations too old?," Thuenen-Series of Applied Economic Theory, University of Rostock, Institute of Economics, number 137.
• Jordà, Òscar & Taylor, Alan M., 2014, "The time for austerity: Estimating the average treatment effect of fiscal policy," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 79.
• Esslinger, Christoph & Mueller, Cornelius, 2014, "State Capacity and Public Debt: A political economy analysis," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100311.
• Stelter, Robert, 2014, "Over-aging - Are present human populations too old?," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100334.
• Stähler, Nikolai & Gadatsch, Niklas & Hauzenberger, Klemens, 2014, "Getting into GEAR: German and the Rest of Euro Area Fiscal Policy During the Crisis," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100460.
• Blankart, Charles B:, 2014, "The Great Schism in the Theory of Public Finance. A Treatise in the Theory of Economic Thought," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100461.
• Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2014, "Proportional influence? Electoral rules and special interest spending," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100466.
• Doerrenberg, Philipp & Peichl, Andreas, 2014, "The impact of redistributive policies on inequality in OECD countries," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-012.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014, "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-015.
• Briglauer, Wolfgang & Holzleitner, Christian, 2014, "Efficient contracts for government intervention in promoting next generation communications networks," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-022.
• Bonin, Holger & Schnabel, Reinhold & Stichnoth, Holger, 2014, "Zur Effizienz der ehe- und familienbezogenen Leistungen in Deutschland im Hinblick auf soziale Sicherungs- und Beschäftigungsziele," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-027.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014, "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-047.
• Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014, "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-073.
• Natacha Raffin, 2014, "Education and the Political Economy of Environmental Protection," Annals of Economics and Statistics, GENES, issue 115-116, pages 379-407, DOI: 10.15609/annaeconstat2009.115-116.3.
• Timothy Besley & Torsten Persson, 2014, "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 99-120, Fall.
• Bogdan Suditu & Mariana Nae & Silviu Negut & Aurel Gheorghilas, 2014, "Responsibilities and Limits of Local Government Actions against Users of Public Services of Planning and Sustainable Territorial Development in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 16, issue 35, pages 154-154, February.
• Adriana AnaMaria DAVIDESCU, 2014, "Evaluating The Relationship Between Official Economy And Shadow Economy In Romania. A Structural Vector Autoregressive Approach," Journal of Social and Economic Statistics, Bucharest University of Economic Studies, volume 3, issue 2, pages 57-65, DECEMBER.
• Irina BILAN, 2014, "A Critical Analysis Of The Factors Lying Behind Recent Public Debt Accumulation In Romania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 6, issue 6, pages 93-105, December.
• Kazuo Nishimura & Thomas Seegmuller & Alain Venditti, 2014, "Fiscal Policy, Debt Constraint and Expectation-Driven Volatility," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1437, Jun.
• Milan Deskar-Škrbić & Hrvoje Šimović & Tomislav Ćorić, 2014, "The effects of fiscal policy in a small open transition economy: The case of Croatia," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 64, issue supplemen, pages 133-152, November.
• Alexander G. James, 2014, "U.S. State Fiscal Policy and Natural Resources," Working Papers, University of Alaska Anchorage, Department of Economics, number 2014-02, Aug.
• Philippe Aghion & Alexandra Roulet, 2014, "Growth and the Smart State," Annual Review of Economics, Annual Reviews, volume 6, issue 1, pages 913-926, August.
• Zeljko Santic & Branimir Skoko & Danijel Jerkovic, 2014, "Financial Equalization In Bosnia And Herzegovina- Challenges And Limitations," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 23, issue 1, pages 309-336, june.
• Yongzheng Liu & Haibo Feng, 2014, "Tax Structure and Corruption: Cross-Country Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1427, Jun.
• Pablo Hernández de Cos & David López Rodríguez, 2014, "Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE," Occasional Papers, Banco de España, number 1406, Oct.
• Kurt Lavetti & Kosali Simon & William D. White, 2014, "Taxpayer Willingness To Pay For Health Insurance Reform: A Contingent Valuation Analysis," Economic Inquiry, Western Economic Association International, volume 52, issue 3, pages 994-1013, July.
• Alex Ufier, 2014, "Quasi-Experimental Analysis On The Effects Of Adoption Of A Value Added Tax," Economic Inquiry, Western Economic Association International, volume 52, issue 4, pages 1364-1379, October.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2014, "Failure of ad valorem and specific tax equivalence under uncertainty," International Journal of Economic Theory, The International Society for Economic Theory, volume 10, issue 4, pages 387-402, December.
• Concetta Mendolicchio & Dimitri Paolini & Tito Pietra, 2014, "Income Taxes, Subsidies to Education, and Investments in Human Capital," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 1, pages 24-47, February.
• Pontus Braunerhjelm & Johan E. Eklund, 2014, "Taxes, tax administrative burdens and new firm formation," Kyklos, Wiley Blackwell, volume 67, issue 1, pages 1-11, February.
• Andreas Schäfer & Thomas Steger, 2014, "Journey into the Unknown? Economic Consequences of Factor Market Integration under Increasing Returns to Scale," Review of International Economics, Wiley Blackwell, volume 22, issue 4, pages 783-807, September.
• Athanasios O. Tagkalakis, 2014, "Assessing the variability of indirect tax elasticity in Greece," Working Papers, Bank of Greece, number 171, Jan.
• Athanasios O. Tagkalakis, 2014, "The determinants of vat revenue efficiency: recent evidence from Greece," Working Papers, Bank of Greece, number 181, May.
• Kosonen Tuomas, 2014, "To Work or Not to Work? The Effect of Childcare Subsidies on the Labour Supply of Parents," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 14, issue 3, pages 817-848, July, DOI: 10.1515/bejeap-2013-0073.
• Orlov Anton & Grethe Harald, 2014, "Introducing Carbon Taxes in Russia: The Relevance of Tax-Interaction Effects," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 14, issue 3, pages 723-754, July, DOI: 10.1515/bejeap-2013-0006.
• Scott D Dyreng & Jeffrey L Hoopes & Jaron H Wilde, 2014, "Public pressure and corporate tax behaviour," Working Papers, Oxford University Centre for Business Taxation, number 1416.
• Mario Mansour, 2014, "Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010," Revue d’économie du développement, De Boeck Université, volume 22, issue 3, pages 99-128.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 2, pages 75-111.
• William Robson & Colin Busby, 2014, "Credibility on the (Bottom) Line: The Fiscal Accountability of Canada's Senior Governments, 2013," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 404, March.
• Vesa Kanniainen & Staffan Ringbom, 2014, "Security Gradient and National Defense - The Optimal Choice between a Draft Army and a Professional Army," CESifo Working Paper Series, CESifo, number 4707.
• Per G. Fredriksson & Xenia Matschke, 2014, "Trade Liberalization and Environmental Taxation in Federal Systems," CESifo Working Paper Series, CESifo, number 4717.
• Tomer Blumkin & Leif Danziger, 2014, "Deserving Poor and the Desirability of Minimum Wage Rules," CESifo Working Paper Series, CESifo, number 4721.
• Weixian Cai & John Whalley, 2014, "Effective VAT Rates and Administrative Discretion in China," CESifo Working Paper Series, CESifo, number 4746.
• J. Atsu Amegashie, 2014, "Regime Spoiler or Regime Pawn: The Military and Distributional Conflict in Non-Democracies," CESifo Working Paper Series, CESifo, number 4770.
• Francesco Cohen & Alessandro Fedele & Paolo Panteghini, 2014, "Corporate Taxation and Financial Strategies Under Asymmetric Information," CESifo Working Paper Series, CESifo, number 4772.
• David Agrawal & William H. Hoyt, 2014, "State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas," CESifo Working Paper Series, CESifo, number 4852.
• Charles B. Blankart, 2014, "Land, Men, Taxation - An Application to Pre-Modern China and Europe: Erik Jones' European Miracle Revisited," CESifo Working Paper Series, CESifo, number 4936.
• David Agrawal, 2014, "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series, CESifo, number 4943.
• Hans Gersbach & Hans Haller, 2014, "Households, Markets and Public Choice," CESifo Working Paper Series, CESifo, number 4947.
• Tomer Blumkin & Yoram Margalioth & Adi Sharoni, 2014, "The Signaling Role of Corporate Social Responsibility," CESifo Working Paper Series, CESifo, number 4962.
• Gerard C. van der Meijden & Frederick Van der Ploeg & Cees A. Withagen, 2014, "International Capital Markets, Oil Producers and the Green Paradox," CESifo Working Paper Series, CESifo, number 4981.
• Mathias Kifmann & Kerstin Roeder, 2014, "The Political Sustainability of a Basic Income Scheme and Social Health Insurance," CESifo Working Paper Series, CESifo, number 4986.
• Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series, CESifo, number 5017.
• Sebastian Böhm & Volker Grossmann & Thomas Steger, 2014, "Does Public Education Expansion Lead to Trickle-Down Growth?," CESifo Working Paper Series, CESifo, number 5027.
• Peter Birch Sørensen, 2014, "Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy," CESifo Working Paper Series, CESifo, number 5091.
• Mario Jametti, 2014, "Tax Competition and Direct Democracy in Local Public Finance - Empirical Work on Switzerland," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 01, pages 12-17, April.
• Alexander Eck & Johannes Steinbrecher, 2014, "Aktualisierung der Einnahmeprojektion für den Freistaat Sachsen – Erneut höhere Einnahmen im Ausgangsjahr," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 21, issue 01, pages 33-35, February.
• Alexander Eck & Joachim Ragnitz & Simone Scharfe & Christian Thater & Bernhard Wieland, 2014, "Straßen marode, Brücken gesperrt: Eine Bestandsaufnahme zum Thema öffentliche Infrastrukturinvestitionen in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 21, issue 02, pages 15-24, April.
• Ulrich Kater & Ronnie Schöb & Michael Bräuninger & Ingo Kramer, 2014, "Mindestlohn, Mütterrente, Pkw-Maut: Geht die Koalitionsvereinbarung zu Lasten der Wirtschaft und der Steuerzahler?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 02, pages 03-12, January.
• Christoph M. Schmidt & Benjamin Weigert, 2014, "Nachtrag: Mindestlohn, Mütterrente, Pkw-Maut: Geht die Koalitionsvereinbarung zu Lasten der Wirtschaft und der Steuerzahler?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 03, pages 35-38, February.
• Wolfgang Nierhaus, 2014, "Der Einfluss von administrierten Preisen und indirekten Steuern auf die aktuelle Inflation im Euroraum," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 04, pages 36-40, February.
• Christian Breuer, 2014, "Steuermehreinnahmen, Mindestlohn und kalte Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 11, pages 38-42, June.
• Christian Breuer, 2014, "Steuermindereinnahmen und ausgeglichener Bundeshaushalt: Zu den Ergebnissen der Steuerschätzung vom November 2014," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 22, pages 52-55, November.
• Christian Breuer, 2014, "On the Rationality of Medium-Term Tax Revenue Forecasts: Evidence from Germany," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 176.
• James Cloyne, 2014, "Government spending shocks, wealth effects and distortionary taxes," Discussion Papers, Centre for Macroeconomics (CFM), number 1413, May.
• Boby COSTI & Marius BOIŢĂ & Cosmina REMEŞ, 2014, "Financial Management Of The Company Through The Capitalization Of Financial-Accounting Information," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 499-504, July.
• Juanita Villaveces, 2014, "Is [Rural] Property Tax Relevant?," Documentos de Trabajo, Universidad del Rosario, number 11527, May.
• Leonardo Villar & David Forero & Roberto Steiner & Juan Camilo Medell�n, 2014, "Perspectivas fiscales 2014-2018," Cuadernos de Fedesarrollo, Fedesarrollo, number 11569, Apr.
• Víctor Mauricio Castaneda Rodríguez, 2014, "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," Revista Ecos de Economía, Universidad EAFIT.
• DE FEO, Giuseppe & HINDRIKS, Jean, 2014, "Harmful competition in insurance markets," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2615, Jan.
• Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10198, Oct.
• Krueger, Dirk & Holter, Hans A. & Stepanchuk, Serhiy, 2014, "How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10259, Nov.
• Storesletten, Kjetil & Violante, Giovanni & Heathcote, Jonathan, 2014, "Optimal Tax Progressivity: An Analytical Framework," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9866, Mar.
• van der Ploeg, Frederick & De Zeeuw, Aart, 2014, "Climate Tipping and Economic Growth: Precautionary Saving and the Social Cost of Carbon," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9982, May.
• Joakim Ruist, 2014, "The fiscal consequences of unrestricted immigration from Romania and Bulgaria," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 1404, Jan.
• Mark Dincecco & James Fenske & Massimiliano Gaetano Onorato, 2014, "Is Africa Different? Historical Conflict and State Development," CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford, number 2014-35.
• Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014, "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, volume 15, issue 1, pages 301-351, May.
• Bell, David & Comerford, David & Eiser, David, 2014, "Funding Pensions in Scotland: Would Independence Matter?," National Institute Economic Review, National Institute of Economic and Social Research, volume 227, issue , pages 21-31, February.
• Alfredo Marvão Pereira & Rui M. Pereira, 2014, "What is it going to take to achieve 2020 Emission Targets? Marginal abatement cost curves and the budgetary impact of CO2 taxation in Portugal (," Working Papers, Economics Department, William & Mary, number 105, Jan.
• Holger Bonin & Reinhold Schnabel & Holger Stichnoth, 2014, "Zur Effizienz der ehe- und familienbezogenen Leistungen in Deutschland im Hinblick auf soziale Sicherungs- und Beschäftigungsziele," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 83, issue 1, pages 29-48, DOI: 10.3790/vjh.83.1.29.
• Kerstin Bernoth & Patrick Burauel & Philipp Engler, 2014, "Fiskalische Abwertung: wirtschaftlicher Impuls für die Krisenländer im Euroraum," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 81, issue 39, pages 916-922.
• Laurence Seidman, 2014, "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers, University of Delaware, Department of Economics, number 14-04.
• Stacie Beck & Soodong Park, 2014, "How Fiscal Policies Reduce Labor Force Participation In Open Economies: Evidence On Tax Competition And Compensation Hypotheses," Working Papers, University of Delaware, Department of Economics, number 14-16.
• Charles Yuji Horioka, 2014, "The Life and Work of Martin Stuart ("Marty") Feldstein," ISER Discussion Paper, Institute of Social and Economic Research, The University of Osaka, number 0905, Jul.
• Charles Yuji Horioka, 2014, "The Life and Work of Martin Stuart ("Marty") Feldstein," ISER Discussion Paper, Institute of Social and Economic Research, The University of Osaka, number 0905r, Jul, revised Mar 2015.
• Attinasi, Maria Grazia & Klemm, Alexander, 2014, "The growth impact of discretionary fiscal policy measures," Working Paper Series, European Central Bank, number 1697, Jul.
• Jacquinot, Pascal & Pisani, Massimiliano & Gomes, Sandra, 2014, "Fiscal devaluation in the euro area: a model-based analysis," Working Paper Series, European Central Bank, number 1725, Aug.
• Dong Wang, 2014, "Analysis on Conflicts of China s Coal Tax Reform," International Journal of Energy Economics and Policy, Econjournals, volume 4, issue 1, pages 108-116.
• Bouakez, Hafedh & Chihi, Foued & Normandin, Michel, 2014, "Measuring the effects of fiscal policy," Journal of Economic Dynamics and Control, Elsevier, volume 47, issue C, pages 123-151, DOI: 10.1016/j.jedc.2014.08.004.
• Cho, Myeonghwan, 2014, "The effect of capital gains taxation on small business transfers and start-ups," Economic Modelling, Elsevier, volume 36, issue C, pages 447-454, DOI: 10.1016/j.econmod.2013.09.002.
• Mariano, Marc Jim M. & Giesecke, James A., 2014, "The macroeconomic and food security implications of price interventions in the Philippine rice market," Economic Modelling, Elsevier, volume 37, issue C, pages 350-361, DOI: 10.1016/j.econmod.2013.11.025.
• Heers, Marieke & Van Klaveren, Chris & Groot, Wim & van den Brink, Henriëtte Maassen, 2014, "The impact of community schools on student dropout in pre-vocational education," Economics of Education Review, Elsevier, volume 41, issue C, pages 105-119, DOI: 10.1016/j.econedurev.2014.05.003.
• Kuckuck, Jan & Westermann, Frank, 2014, "On the size of fiscal multipliers: A counterfactual analysis," Economics Letters, Elsevier, volume 123, issue 1, pages 26-32, DOI: 10.1016/j.econlet.2013.11.036.
• Gundlach, Erich & de Vaal, Albert, 2014, "Look before you leap: Why politicians may have a point to be hesitant about the gains from trade," Economic Systems, Elsevier, volume 38, issue 1, pages 89-99, DOI: 10.1016/j.ecosys.2013.07.009.
• Arnott, Richard, 2014, "On the optimal target curbside parking occupancy rate," Economics of Transportation, Elsevier, volume 3, issue 2, pages 133-144, DOI: 10.1016/j.ecotra.2014.07.001.