Research classified by Journal of Economic Literature (JEL) codes

2015

• 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, Sciendo, 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, Sciendo, 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, Sciendo, 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

• 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.
• 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.