Research classified by Journal of Economic Literature (JEL) codes

2015

• Víctor Mauricio Castañeda Rodríguez, 2015, "Un modelo de elección de medidas tributarias. El caso de América Latina," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 17, issue 32, pages 157-181, January-J.
• Yaşar Ayyıldız & Yunus Demirli, 2015, "Public Opinions in Obesity Tax: A Field Research in Turkey (Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması)," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 6, issue 2, pages 59-78.
• Enrico Di Bella & Luca Gandullia & Lucia Leporatti, 2015, "The Impact of Gambling on Government Budget: A European Comparison with a Focus on Italy - L’impatto del gioco d’azzardo sul bilancio dello stato: un confronto europeo e analisi del contesto italiano," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 68, issue 2, pages 187-212.
• Dominik Jan Gajewski, 2015, "Polityka Unii Europejskiej przeciwdziałająca szkodliwej międzynarodowej optymalizacji opodatkowania," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 2, issue 3, pages 1-18.
• Umut UNAL, 2015, "Rethinking The Effects Of Fiscal Policy On Macroeconomic Aggregates: A Disaggregated Svar Analysis," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 3, pages 120-135, September.
• Daniel Belingher, 2015, "Dinamica cheltuielilor guvernamentale în functie de ciclurile electorale – Cazul României (International Conference “EUROPEAN PERSPECTIVE OF LABOR MARKET - INOVATION, EXPERTNESS, PERFORMANCE”)," Institute for Economic Forecasting Conference Proceedings, Institute for Economic Forecasting, number 141110, May.
• Adriana AnaMaria DAVIDESCU & Catalin Corneliu GHINARARU, 2015, "The Hare and the Tortoise. How Older Generations Are Replaced By Young One on the Labour Market: Signals and Insights from the Relationship between Shadow Economy and Active Ageing," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 1, pages 163-171, June.
• Raluca Andreea MIHALACHE, 2015, "Taxation of Income from Investments," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 63, issue 1, pages 72-77, January.
• Raluca Andreea MIHALACHE, 2015, "Collecting the tax on Income from Investments and Income Statement," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 63, issue 6, pages 104-108, June.
• Falguni H. Pandya & Yogesh C. Joshi, 2015, "Impact of Fiscal Incentives on SEZs’ Performance in Gujarat," Foreign Trade Review, , volume 50, issue 3, pages 190-218, August, DOI: 10.1177/0015732515589442.
• Mrinal Kanti Dutta & Parag Dutta, 2015, "Revenue Mobilization Effort of Special Category States: The Case of Assam in North-east India," South Asian Journal of Macroeconomics and Public Finance, , volume 4, issue 2, pages 178-204, December, DOI: 10.1177/2277978715602394.
• Pradhan, Krishanu, 2015, "Ricardian approach to fiscal sustainability in India," Working Papers, Institute for Social and Economic Change, Bangalore, number 335.
• Коломак Е.А. & Сентюрева Н.А., 2015, "Проблемы прогнозирования налоговых бюджетных поступлений в России. Problems of tax budget revenue forecasting in Russia," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, volume 15, issue 3, pages 5-10.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2015, "Study to quantify and analyse the VAT GAP in the EU member states," CASE Network Reports, CASE-Center for Social and Economic Research, number 0124.
• Cirstea Elena Alice, 2015, "The fiscal implications of mobile applications: The case study of UBER in Romania," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003906, May.
• Ioana Laura Tibulca, 2015, "Tax Convergence in the Eurozone," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604409, Jul.
• Anton Gerunov, 2015, "Fiscal Archetypes in the European Union," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2015-03, Mar, revised Mar 2015.
• Don Drummond & Evan Capeluck, 2015, "Long-term Fiscal and Economic Projections for Canada and the Provinces and Territories, 2014-2038," CSLS Research Reports, Centre for the Study of Living Standards, number 2015-08, Jul.
• Deniz ŞAHİN & Elvan CENİKLİ, 2015, "The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers," Sosyoekonomi Journal, Sosyoekonomi Society, issue 23(23).
• Ufuk GERGERLİOĞLU & Kutluk Kağan SÜMER, 2015, "Alkollü İçecek Vergilerinin Sosyal Maliyetleri Azaltıcı Etkilerinin Bireysel Tutumlar Yönünden Analizi (İstanbul İli Örneği)," Sosyoekonomi Journal, Sosyoekonomi Society, issue 23(24).
• Metin SAĞLAM & Deniz AYTAÇ, 2015, "Vergi Mükelleflerinin Vergi Denetimi Algıları: Çorum Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 23(25).
• Dragos Mihai UNGUREANU & Elena-Doina DASCALU, 2015, "Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 4, pages 47-57, December.
• Takero Doi, 2015, "Tax Policy Under the “Generational Election System”," Advances in Japanese Business and Economics, Springer, chapter 0, in: Toshihiro Ihori & Kimiko Terai, "The Political Economy of Fiscal Consolidation in Japan", DOI: 10.1007/978-4-431-55127-0_6.
• Áron Kiss & Pálma Mosberger, 2015, "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, volume 48, issue 2, pages 883-908, March, DOI: 10.1007/s00181-014-0809-7.
• Alejandro Ricci-Risquete & Julián Ramajo-Hernández, 2015, "Macroeconomic effects of fiscal policy in the European Union: a GVAR model," Empirical Economics, Springer, volume 48, issue 4, pages 1587-1617, June, DOI: 10.1007/s00181-014-0843-5.
• Frederick Ploeg, 2015, "Untapped fossil fuel and the green paradox: a classroom calibration of the optimal carbon tax," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 17, issue 2, pages 185-210, April, DOI: 10.1007/s10018-014-0097-7.
• Javier Olivera, 2015, "Preferences for redistribution in Europe," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 4, issue 1, pages 1-18, December, DOI: 10.1186/s40174-015-0037-y.
• James Serocki & Kevin Murphy, 2015, "The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 39, issue 1, pages 171-188, January, DOI: 10.1007/s12197-013-9264-0.
• Daniel Fricke & Thomas Lux, 2015, "The effects of a financial transaction tax in an artificial financial market," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 10, issue 1, pages 119-150, April, DOI: 10.1007/s11403-013-0116-y.
• Bradley Blaylock & Fabio Gaertner & Terry Shevlin, 2015, "The association between book-tax conformity and earnings management," Review of Accounting Studies, Springer, volume 20, issue 1, pages 141-172, March, DOI: 10.1007/s11142-014-9291-x.
• Cruz Echevarría, 2015, "Income tax progressivity, growth, income inequality and welfare," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 6, issue 1, pages 43-72, March, DOI: 10.1007/s13209-014-0119-5.
• Robert Ullmann & Mark Trede, 2015, "Interquartilsbandbreiten bei der Ermittlung von Verrechnungspreisen: Average-Methode und Pooling-Methode," Schmalenbach Journal of Business Research, Springer, volume 67, issue 3, pages 329-366, September, DOI: 10.1007/BF03372927.
• Frank Cowell & Marc Fleurbaey & Bertil Tungodden, 2015, "The tyranny puzzle in social preferences: an empirical investigation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 45, issue 4, pages 765-792, December, DOI: 10.1007/s00355-015-0880-9.
• Oscar Bajo-Rubio & Antonio G. Gómez-Plana, 2015, "Alternative Strategies to Reduce Public Deficits: Taxes vs. Spending," Journal of Applied Economics, Taylor & Francis Journals, volume 18, issue 1, pages 45-70, May, DOI: 10.1016/S1514-0326(15)30003-9.
• Cpb & Capp & Case & Cepii & Etla & Ifo & Ifs, Ihs & Ihs, 2015, "A Study on R&D Tax Incentives - Final report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 52, Jan.
• Cpb & Capp & Case & Cepii & Etla & Tifo & Ifs & Ihs, 2015, "Study on the effects and incidence of labour taxation. Final report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 56, Jun.
• Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015, "Tax shifts," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 59, Oct.
• Casajus, André, 2015, "Monotonic redistribution of performance-based allocations: a case for proportional taxation," Theoretical Economics, Econometric Society, volume 10, issue 3, September.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 34, May.
• James Alm & Mir Ahmad Khan, 2015, "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers, Tulane University, Department of Economics, number 1513, Aug.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Working Papers, Tulane University, Department of Economics, number 1515, Aug.
• Bibek Adhikari & James Alm, 2015, "Did Latvia's Flat Tax Reform Improve Growth?," Working Papers, Tulane University, Department of Economics, number 1516, Aug.
• Bibek Adhikari, 2015, "When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method," Working Papers, Tulane University, Department of Economics, number 1524, Nov, revised Nov 2015.
• Sebastian Dellepiane-Avellaneda & Niamh Hardiman, 2015, "Paying for the Welfare State in the European Periphery," Working Papers, Geary Institute, University College Dublin, number 201520, Nov.
• Alvaro Forteza & Cecilia Noboa, 2015, "Tolerance to Tax Evasion," Documentos de Trabajo (working papers), Department of Economics - dECON, number 1015, Nov.
• Silvestri, Paolo, 2015, "Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda," CESMEP Working Papers, University of Turin, number 201503, Sep.
• Silvestri, Paolo, 2015, "Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda," Department of Economics and Statistics Cognetti de Martiis. Working Papers, University of Turin, number 201534, Sep.
• Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015, "Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The BETAMOD model for personal income taxes in Italy," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2015:24.
• SIMIONESCU, Mihaela, 2015, "Modelling And Predicting The Indirect Taxes In Romania," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 19, issue 2, pages 67-77.
• Iwin-Garzyńska Jolanta, 2015, "Corporate Tax in European Union and the Theory of Corporate Finance," Folia Oeconomica Stetinensia, Paradigm, volume 15, issue 2, pages 66-80, December, DOI: 10.1515/foli-2015-0036.
• Macek Rudolf, 2015, "The Impact of Taxation on Economic Growth: Case Study of OECD Countries," Review of Economic Perspectives, Paradigm, volume 14, issue 4, pages 309-328, January, DOI: 10.1515/revecp-2015-0002.
• Lazović-Pita Lejla & Štambuk Ana, 2015, "Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina," South East European Journal of Economics and Business, Paradigm, volume 10, issue 2, pages 29-44, December, DOI: 10.1515/jeb-2015-0008.
• Dedry,Antoine & Onder,Harun & Pestieau,Pierre, 2015, "Aging, social security design, and capital accumulation," Policy Research Working Paper Series, The World Bank, number 7418, Sep.
• Francisco M. Gonzalez & Jean‐François Wen, 2015, "A Theory of Top Income Taxation and Social Insurance," Economic Journal, Royal Economic Society, volume 125, issue 587, pages 1474-1500, September.
• Bernd Hayo & Matthias Uhl, 2015, "Regional effects of federal tax shocks," Southern Economic Journal, John Wiley & Sons, volume 82, issue 2, pages 343-360, October, DOI: 10.1002/soej.12026.
• Leandro De Magalhães & Lucas Ferrero, 2015, "Separation of powers and the tax level in the U.S. states," Southern Economic Journal, John Wiley & Sons, volume 82, issue 2, pages 598-619, October, DOI: 10.1002/soej.12030.
• Youngkyu Kim & Inha Oh & Jeong-Dong Lee, 2015, "Economic Impact Assessment Of Public–Private Matching Fund Programs Using Firm-Level Data," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-25, DOI: 10.1142/S0217590815500605.
• Andrew Pickering & Sheraz Rajput, 2015, "Inequality and the composition of taxes," Discussion Papers, Department of Economics, University of York, number 15/04, Mar.
• Milan Deskar Škrbić & Hrvoje Šimović, 2015, "The size and determinants of fiscal multipliers in Western Balkans: comparing Croatia, Slovenia and Serbia," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1510, Oct.
• Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren, 2015, "Impact of capital gains taxation on the holding period of investments under different tax systems," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 183.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 193.
• Schmitt, Noemi & Tuinstra, Jan & Westerhoff, Frank, 2015, "Side effects of nonlinear profit taxes in an evolutionary market entry model: abrupt changes, coexisting attractors and hysteresis problems," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 103.
• Hoffmann, Steffen, 2015, "Renditesteigerung durch Steuerstundungseffekte bei Kuponanleihen und Nullkuponanleihen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 661.
• Baskaran, Thushyanthan, 2015, "Tax mimicking in the short- and long-run: Evidence from German reunification," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 230.
• Baskaran, Thushyanthan, 2015, "The revenue and base effects of local tax hikes: Evidence from a quasi-experiment," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 257.
• Birg, Laura, 2019, "Cross-border or online: Tax competition with mobile consumers under destination and origin principle," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 265, revised 2019.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/23.
• Brachert, Matthias & Dettmann, Eva & Titze, Mirko, 2015, "Die Analyse kausaler Effekte wirtschaftspolitischer Maßnahmen – Das Zentrum für evidenzbasierte Politikberatung am IWH (IWH-CEP)," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 21, issue 5, pages 84-87.
• Busch, Berthold, 2015, "Fiskalpolitische Präferenzunterschiede in der EWWU," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 42, issue 4, pages 21-36, DOI: 10.2373/1864-810X.15-04-03.
• Holzmann, Carolin & von Schwerin, Axel, 2015, "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 14/2015.
• Streif, Frank, 2015, "Tax Competition in Europe - Europe in competition with other world regions?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112832.
• Holzmann, Carolin & von Schwerin, Axel, 2015, "Economic Integration and Local Tax Mimicking," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112893.
• Gadatsch, Niklas & Stähler, Nikolai & Weigert, Benjamin, 2015, "German Labor Market and Fiscal Reforms 1999 to 2008: Can They be Blamed for Intra-Euro Area Imbalances?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112960.
• Baskaran, Thushyanthan, 2015, "Tax mimicking in the short- and the long-run: Evidence from German reunification," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113088.
• Sachs, Dominik & Findeisen, Sebastian, 2015, "Insurance and Redistribution with Simple Tax Instruments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113099.
• Evers, Maria Theresia, 2015, "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113127.
• Erbe, Katharina, 2015, "Different Reference Points: Tax Planning of Married Couples in East and West Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113155.
• Böhm, Sebastian & Grossmann, Volker & Steger, Thomas, 2015, "Does Public Education Expansion Lead to Trickle-Down Growth?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113220.
• Fuest, Clemens & Liu, Li, 2015, "Does ownership affect the impact of taxes on firm behavior? Evidence from China," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-023.
• Doerrenberg, Philipp & Schmitz, Jan, 2015, "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-028.
• Blesse, Sebastian & Martin, Thorsten, 2015, "Let's stay in touch - evidence on the role of social learning in local tax interactions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-081.

2014

• Markus Groth & Jörg Cortekar, 2014, "Climate change adaptation strategies within the framework of the German “Energiewende” – Is there a need for government interventions and legal obligations?," Working Paper Series in Economics, University of Lüneburg, Institute of Economics, number 315, Nov.
• Zarei, Zhale, 2014, "Assessment and Measurement of Fiscal Condition Index for Iran," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 9, issue 3, pages 149-175, April.
• Ulrich Hendel, 2014, "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 2, pages 200-217, June, DOI: 10.1628/001522108X681351.
• Thornton Matheson, 2014, "The Effect of a Low-Rate Transaction Tax on a Highly Liquid Market," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 4, pages 487-510, December, DOI: 10.1628/001522108X685456.
• Gaël Giraud, 2014, "Quelle intelligence du capital pour demain ? Une lecture du Capital au XXIème siècle de Thomas Piketty," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 14007, Feb, DOI: 10.3917/rfse.013.0283.
• Gaël Giraud, 2014, "What understanding of capital for tomorrow?," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 14096, Sep.
• Gemma Estrada & James Angresano & Jo Thori Lind & Niku Määttänen & William McBride & Donghyun Park & Motohiro Sato & Karin Svanborg-Sjövall, 2014, "Fiscal Policy and Equity in Advanced Economies: Lessons for Asia," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 1414, Nov.
• Ángeles Castro Gerardo & Ramírez Camarillo Diana Berenice, 2014, "Determinants of tax revenue in OECD countries over the period 2001-2011," Contaduría y Administración, Accounting and Management, volume 59, issue 3, pages 35-60, julio-sep.
• Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2014, "Optimal Tax Progressivity: An Analytical Framework," NBER Working Papers, National Bureau of Economic Research, Inc, number 19899, Feb.
• David Albouy & Bryan Stuart, 2014, "Urban Population and Amenities: The Neoclassical Model of Location," NBER Working Papers, National Bureau of Economic Research, Inc, number 19919, Feb.
• Stephen G. Dimmock & William C. Gerken & Zoran Ivković & Scott J. Weisbenner, 2014, "Capital Gains Lock-In and Governance Choices," NBER Working Papers, National Bureau of Economic Research, Inc, number 20176, May.
• Peter H. Lindert, 2014, "Making the Most of Capital in the 21st Century," NBER Working Papers, National Bureau of Economic Research, Inc, number 20232, Jun.
• Hans A. Holter & Dirk Krueger & Serhiy Stepanchuk, 2014, "How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?," NBER Working Papers, National Bureau of Economic Research, Inc, number 20688, Nov.
• Débora Freire Cardoso & Erly Cardoso Teixeira & Ângelo Costa Gurgel & Eduardo Rodrigues de Castro, 2014, "Intervenção governamental, crescimento e bem-estar: efeitos da política de equalização das taxas de juros do crédito rural nas regiões brasileiras [Governmental intervention, growth and welfare: effects of the equalization policy of rural credit inte," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 24, issue 2, pages 363-388, May-Augus.
• Nelson Leitão Paes, 2014, "Simples Nacional no Brasil: o difícil balanço entre estímulos às pequenas empresas e aos gastos tributários [Simples Nacional in Brazil: the difficult balance between small businesses stimuli and tax expenditures]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 24, issue 3, pages 541-554, September.
• Lesley Chiou & Erich Muehlegger, 2014, "Consumer Response to Cigarette Excise Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, volume 67, issue 3, pages 621-650, September, DOI: 10.17310/ntj.2014.3.05.
• Richard Almy, 2014, "Valuation and Assessment of Immovable Property," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 19, Apr, DOI: 10.1787/5jz5pzvr28hk-en.
• Julien Daubanes & Saraly Andrade de Sá, 2014, "Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note," OECD Economics Department Working Papers, OECD Publishing, number 1149, Jul, DOI: 10.1787/5jz0zb620vr1-en.
• Michael Förster & Ana Llena-Nozal & Vahé Nafilyan, 2014, "Trends in Top Incomes and their Taxation in OECD Countries," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 159, May, DOI: 10.1787/5jz43jhlz87f-en.
• Rana Roy, 2014, "Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses," OECD Environment Working Papers, OECD Publishing, number 70, Sep, DOI: 10.1787/5jxwrr5163zp-en.
• James Greene & Nils Axel Braathen, 2014, "Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices," OECD Environment Working Papers, OECD Publishing, number 71, Oct, DOI: 10.1787/5jxwrr4hkd6l-en.
• Chircu Flavius, Dobrescu Smaranda, 2014, "Collapse or Utopia, the Alternatives of the European Project [Colaps sau utopie, alternativele proiectului european]," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
• Joel Slemrod & Christian Gillitzer, 2014, "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, volume 60, issue 1, pages 1-31.
• Hian Teck Hoon, 2014, "Effects of labour taxes on hours of market and home work: the role of international capital mobility and trade," Oxford Economic Papers, Oxford University Press, volume 66, issue 2, pages 516-532.
• Javier Olivera, 2014, "Preferences for redistribution after the economic crisis," Economics and Business Letters, Oviedo University Press, volume 3, issue 3, pages 137-145.
• Pãiuºan Luminiþa & Boiþã Marius, 2014, "Financial Investments in Emerging Economies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 556-559, May.
• Rick Van der Ploeg, 2013, "UNTAPPED FOSSIL FUEL AND THE GREEN PARADOX; A classroom calibration of the optimal carbon tax," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 119, Aug.
• Rick Van der Ploeg, 2013, "Abrupt Positive Feedback and the Social Cost of Carbon," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 122, Sep.
• Karlygash Kuralbayeva, 2013, "Effects of carbon taxes in an economy with large informal sector and rural-urban migration," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 125, Oct.
• Alexander James, 2013, "U.S. State Fiscal Policy and Natural Resources," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 126, Oct.
• Rick Van der Ploeg & Gerard van der Meijden & Cees Withagen, 2014, "International Capital Markets, Oil Producers and the Green Paradox," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 130, Jan.
• Giuseppe Mastromatteo & Stefano Solari, 2014, "Gesuits and the Italian unification: the form and the economic role of the State in the writings of Taparelli," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 22, issue 1, pages 11-23.
• 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 14-015, Mar.
• 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.