Research classified by Journal of Economic Literature (JEL) codes

2013

• Milan Deskar-Škrbić & Hrvoje Šimović & Tomislav Ćorić, 2013, "Effects of Fiscal Policy in a Small Open Economy: Evidence of Croatia," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1302, Oct.
• Alstadsæter, Annette & Jacob, Martin, 2013, "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 148.
• Blaufus, Kay & Bob, Jonathan & Trinks, Matthias, 2013, "How will the court decide? Tax experts and the estimation of tax risk," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 150.
• Baskaran, Thushyanthan, 2013, "Identifying local tax mimicking: Administrative borders and a policy reform," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 157.
• Baskaran, Thushyanthan, 2013, "Taxation and democratization," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 164.
• Abdessalam, A. H. Ould & Kamwa, Eric, 2013, "Tax competition and determination of the quality of public goods," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2013-31.
• Mutascu, Mihai & Danuletiu, Dan, 2013, "The literacy impact on tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2013-63.
• Reicher, Christopher Phillip, 2013, "A set of estimated fiscal rules for a cross section of countries: Stabilization and consolidation through which instruments?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1850.
• Fricke, Daniel & Lux, Thomas, 2013, "The effects of a financial transaction tax in an artificial financial market," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1868.
• Niehues, Judith, 2013, "Staatliche Umverteilung in der Europäischen Union," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 40, issue 1, pages 51-67, DOI: 10.2373/1864-810X.13-01-04.
• Fricke, Hans & Süssmuth, Bernd, 2013, "Growth and volatility of tax revenues in Latin America," Working Papers, University of Leipzig, Faculty of Economics and Management Science, number 124.
• Schetter, Ulrich & Gersbach, Hans & Schneider, Maik, 2013, "Taxation, Innovation and Entrepreneurship," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79776.
• Buettner, T & Janeba, Eckhard, 2013, "City Competition for the Creative Class," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79838.
• Seymen, Atilim & Misch, Florian, 2013, "The Effects of Countercyclical Fiscal Policy: Firm Level Evidence from Temporary Consumption Tax Cuts in Turkey," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79923.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-044.
• Kundt, Thorben C. & Misch, Florian & Nerré, Birger, 2013, "Re-assessing the merits of measuring tax evasions through surveys: Evidence from Serbian firms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-047.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-078.

2012

• Gaël Giraud & Florent Mc Isaac & Rossi Abi Rafeh, 2012, "La dette publique française justifie-t-elle l'austérité budgétaire ?," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 12093, Dec.
• OZAN, Bakis & KAYMAK, Baris, 2012, "On the Optimality of Progressive Income Redistribution," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2012-09.
• Ozan Bakis & Baris Kaymak, 2012, "On the Optimality of Progressive Income Redistribution," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 10-2012.
• Manuela Gussoni & Andrea Mangani, 2012, "The Impact of Public Funding for Innovation on Firms' R&D Investments: Do R&D Cooperation and Appropriability Matter?," L'industria, Società editrice il Mulino, issue 2, pages 237-254.
• Xavier Deville & Fabienne Verduyn, 2012, "Implementation of EU legislation on rail liberalisation in Belgium, France, Germany and The Netherlands," Working Paper Document, National Bank of Belgium, number 221, Mar.
• Roger Gordon & Roberto Perotti, 2012, "Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES)," NBER Books, National Bureau of Economic Research, Inc, number gord10-1, September.
• Mathias Trabandt & Harald Uhlig, 2012, "How Do Laffer Curves Differ across Countries?," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy after the Financial Crisis".
• Ruud de Mooij & Michael Keen, 2012, ""Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy after the Financial Crisis".
• Carlos A. Vegh & Guillermo Vuletin, 2012, "How is Tax Policy Conducted over the Business Cycle?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17753, Jan.
• Ruud de Mooij & Michael Keen, 2012, "'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times," NBER Working Papers, National Bureau of Economic Research, Inc, number 17913, Mar.
• Chunding Li & John Whalley, 2012, "Indirect Tax Initiatives and Global Rebalancing," NBER Working Papers, National Bureau of Economic Research, Inc, number 17919, Mar.
• Liran Einav & Dan Knoepfle & Jonathan D. Levin & Neel Sundaresan, 2012, "Sales Taxes and Internet Commerce," NBER Working Papers, National Bureau of Economic Research, Inc, number 18018, Apr.
• Howard Kunreuther & Geoffrey Heal, 2012, "Managing Catastrophic Risk," NBER Working Papers, National Bureau of Economic Research, Inc, number 18136, Jun.
• Joshua Aizenman & Yothin Jinjarak, 2012, "Income inequality, tax base and sovereign spreads," NBER Working Papers, National Bureau of Economic Research, Inc, number 18176, Jun.
• Daniel Riera-Crichton & Carlos A. Vegh & Guillermo Vuletin, 2012, "Tax Multipliers: Pitfalls in Measurement and Identification," NBER Working Papers, National Bureau of Economic Research, Inc, number 18497, Oct.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Accounting for Income Taxes: Primer, Extant Research, and Future Directions," Foundations and Trends(R) in Finance, now publishers, volume 7, issue 1–2, pages 1-157, December, DOI: 10.1561/0500000042.
• Fiona McAlister & Debasis Bandyopadhyay & Robert Barro & Jeremy Couchman & Norman Gemmell & Gordon Liao, 2012, "Average Marginal Income Tax Rates for New Zealand, 1907-2009," Treasury Working Paper Series, New Zealand Treasury, number 12/04, Sep.
• Delcea Lavinia Sidonia, 2012, "ANALYSES OF ORADEA MUNICIPALITYâ€(tm)S ECONOMIC SITUATION THROUGH LOCAL REVENUES," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 612-616, July.
• Campeanu Emilia & Gyorgy Attila, 2012, "How Can Romanian Government Boost Economic Growth?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 436-442, December.
• Hikaru Ogawa & Jun Oshiro & Yasuhiro Sato, 2012, "Capital mobility ? a resource curse or blessing? How, when, for whom?," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 12-05, Mar.
• Giacomo Corneo, 2012, "Work Norms and the Welfare State," CESifo Economic Studies, CESifo Group, volume 58, issue 4, pages 599-625, December.
• Christian Ebeke & Helene Ehrhart, 2012, "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Journal of African Economies, Centre for the Study of African Economies, volume 21, issue 1, pages 1-27, January.
• Emilie Caldeira, 2012, "Does the System of Allocation of Intergovernmental Transfers in Senegal Eliminate Politically Motivated Targeting?," Journal of African Economies, Centre for the Study of African Economies, volume 21, issue 2, pages 167-191, March.
• Drãcea Marcel & Buziernescu Radu & Florea Nicoleta Mihaela, 2012, "Fiscal Pressure in the EU Member States. Recent Developments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1075-1079, Decembre.
• Pintea Mirela-Oana, 2012, "Fiscal Management between Fiscality and Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1302-1306, Decembre.
• Pintea Mirela-Oana, 2012, "General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1307-1311, Decembre.
• Rick Van der Ploeg, 2012, "Breakthrough Renewables And The Green Paradox," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 091, Aug.
• Rick Van der Ploeg, 2012, "Political Economy Of Dynamic Resource Wars," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 097, Nov.
• Nathan M. Fong, 2012, "sales tax and electronic commerce," The New Palgrave Dictionary of Economics, Palgrave Macmillan, chapter 1, in: Steven N. Durlauf & Lawrence E. Blume.
• Peter Adamišin & Juraj Tej, 2012, "The Analysis Of The Economic Efficiency Of Regions On The Level Of Nuts Iii And On The Proportion Of Municipial Taxation," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, volume 5, issue 1, pages 60-77, June.
• Attiya Y. Javid & Umaima Arif, 2012, "Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 51, issue 4, pages 365-380.
• Yamamura, Eiji, 2012, "Effect of social capital on income redistribution preferences: comparison of neighborhood externality between high- and low-income households," MPRA Paper, University Library of Munich, Germany, number 36181, Jan.
• Estrada, Fernando, 2012, "Estado y poder fiscal
  [State and power to tax]," MPRA Paper, University Library of Munich, Germany, number 37212.
• Yamamura, Eiji, 2012, "Trust in government and its effect on preferences for income redistribution and perceived tax burden," MPRA Paper, University Library of Munich, Germany, number 39833, Jul.
• Bernardi, L., 2012, "Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance," MPRA Paper, University Library of Munich, Germany, number 40050, Jul.
• Mutascu, Mihai, 2012, "Influence of clime conditions on tax revenues," MPRA Paper, University Library of Munich, Germany, number 40324, Jun.
• Mutascu, Mihai, 2012, "Tax revenues under World Religions: a Panel Analysis," MPRA Paper, University Library of Munich, Germany, number 40337, Jul.
• Brad, Anca Maria, 2012, "The impact of tax policy on the welfare state," MPRA Paper, University Library of Munich, Germany, number 40347.
• baffi, enrico, 2012, "The Failure of Decoupling Liability and Other Mistakes in Tort Law," MPRA Paper, University Library of Munich, Germany, number 42242.
• Kakarot-Handtke, Egmont, 2012, "Taxes, profits, and employment: a structural axiomatic analysis," MPRA Paper, University Library of Munich, Germany, number 43581, Jan.
• Wang, Dong, 2012, "Analysis on Conflicts of China’s Coal Tax Reform," MPRA Paper, University Library of Munich, Germany, number 43750, Oct.
• Brown, Samuel & Gale, William G., 2012, "Tax Reform for Growth, Equity, and Revenue," MPRA Paper, University Library of Munich, Germany, number 55056, Nov.
• Ledic, Marko, 2012, "Estimating Labor Supply at the Extensive Margin in the presence of Sample Selection Bias," MPRA Paper, University Library of Munich, Germany, number 55745, Feb.
• Cahuana-Hurtado, Lucero & Rubalcava-Peñafiel, Luis & Sosa-Rubi, Sandra, 2012, "Políticas fiscales como herramienta para la prevención de sobrepeso y obesidad
  [Fiscal policies to prevent obesity in Mexico]," MPRA Paper, University Library of Munich, Germany, number 61288, Dec.
• Lenka Janíčková, 2012, "Tax Harmonization - the Possible Way out of the Crisis?
  [Daňová harmonizace - možná cesta z krize?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 64-81, DOI: 10.18267/j.cfuc.303.
• Ondřej Bayer, 2012, "Value Added Tax Rates Reform in the Czech Republic
  [Reforma sazeb daně z přidané hodnoty v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 82-91, DOI: 10.18267/j.cfuc.304.
• Igor Kotlán & Zuzana Machová, 2012, "Vliv zdanění korporací na ekonomický růst: selhání daňové kvóty?
  [The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 6, pages 743-763, DOI: 10.18267/j.polek.875.
• Harvey S. Rosen, 2012, "Growth, Distribution, and Tax Reform: Thoughts on the Romney Proposal," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 1400, Sep.
• Markus Poschke & Baris Kaymak & Ozan Bakis, 2012, "On the Optimality of Progressive Income Redistribution," 2012 Meeting Papers, Society for Economic Dynamics, number 837.
• Gabriella Legrenzi & Costas Milas, 2012, "Fiscal Policy Sustainability, Economic Cycle and Financial Crises: The Case of the GIPS," Working Paper series, Rimini Centre for Economic Analysis, number 54_12, Jul.
• Samina Khalil, 2012, "Measuring the Cost of Environment-Friendly Textile Processing in Pakistan: A Distance Function Approach," Bangladesh Development Studies, Bangladesh Institute of Development Studies (BIDS), volume 35, issue 4, pages 29-45.
• Laura Brasoveanu & Iulian Brasoveanu, 2012, "Fiscal adjustment – strategies and consequences: empirical evidence for European Union economies," Working Papers, Universidade Portucalense, Centro de Investigação em Gestão e Economia (CIGE), number 28/2012, Jun.
• Jean-Marie Monnier, 2012, "Pour une économie publique hétérodoxe," European Journal of Economic and Social Systems, Lavoisier, volume 25, issue 1-2, pages 7-26.
• Kiran Kumar Kakarlapudi, 2012, "Agricultural Growth Deceleration In India: An Enquiry Into Possible Explanations," Journal of Regional Development and Planning, Rajarshi Majumder, volume 1, issue 1, pages 25-40.
• José Alcalde & María del Carmen Marco-Gil & José A. Silva-Reus, 2012, "Tax Burden Degree as a Tool to Design Tax Systems," QM&ET Working Papers, University of Alicante, D. Quantitative Methods and Economic Theory, number 12-11, Jun.
• Jugoslav Anicic & Marko Laketa & Branka Radovic & Dragan Radovic & Luka Laketa, 2012, "Tax Policy Of Serbia In The Function Of Developing The Economic System," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 3, issue 1, pages 33-43.
• James Tanoos, 2012, "Rust Belt Politics: The national NAFTA debate during recent US presidential election cycles," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 3, issue 1, pages 184-194, July.
• Laura OBREJA BRASOVEANU & Iulian Viorel BRASOVEANU, 2012, "Fiscal Adjustment in European Union Countries," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 60-65, May.
• Santo Milasi, 2012, "Top Income Shares and Budget Deficits," CEIS Research Paper, Tor Vergata University, CEIS, number 249, Aug, revised 08 Aug 2013.
• Yushu Zhu, 2012, "Capital structure: The case of firms issuing debt," Australian Journal of Management, Australian School of Business, volume 37, issue 2, pages 283-295, August, DOI: 10.1177/0312896211429159.
• Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012, "The Costs of VAT: A Review of the Literature," CASE Network Reports, CASE-Center for Social and Economic Research, number 0106.
• Liran Einav & Jonathan Levin & Neel Sundaresan, 2012, "Sales Taxes and Internet Commerce," Discussion Papers, Stanford Institute for Economic Policy Research, number 11-012, Apr.
• Sotiris Theodoropoulos, 2012, "Seeking a sustainable size and structure for the Greek public sector’s activities according to the fiscal pact for Euro," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 62, issue 3-4, pages 75-92, July - De.
• Mihaela Bebeşelea & Paula Cornelia Mitran & Octavian Neguriţă, 2012, "Econometric model Concerning The Impact Of The Fiscal Policy Upon The Economic Development. The Case Of The Countries From Central And Eastern Europe, Members Of The European Union," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 2, issue 3, pages 1-12, June.
• Iulian Viorel BRAȘOVEANU & Laura OBREJA BRAŞOVEANU, 2012, "Fiscal Policy In European Union Countries – A Comparative Analysis Of Adjustment And Expansions Fiscal Policy Episodes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 2, issue 3, pages 1-3, June.
• Rajeev Goel & Michael Nelson, 2012, "Cigarette demand and effectiveness of U.S. smoking control policies: state-level evidence for more than half a century," Empirical Economics, Springer, volume 42, issue 3, pages 1079-1095, June, DOI: 10.1007/s00181-011-0470-3.
• Heinz Gebhardt, 2012, "Steuerschätzung 2012 bis 2017: günstige Aufkommensperspektiven," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 12, pages 809-814, December, DOI: 10.1007/s10273-012-1460-6.
• Heinz Gebhardt, 2012, "Steuermehreinnahmen eröffnen budgetäre Spielräume zum Abbau der kalten Progression," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 6, pages 392-398, June, DOI: 10.1007/s10273-012-1394-z.
• Wojciech Stiller, 2012, "Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 8, pages 535-540, August, DOI: 10.1007/s10273-012-1416-x.
• Torfinn Harding & Frederick van der Ploeg, 2012, "Official forecasts and management of oil windfalls," Discussion Papers, Statistics Norway, Research Department, number 676, Jan.
• Ceyhun Elgin & Turkmen Goksel & Mehmet Y. Gurdal & Cuneyt Orman, 2012, "Religion, Income Inequality, and the Size of the Government," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1208.
• Emilia Mioara CAMPEANU & Elena PADUREAN, 2012, "Fiscal shocks and the reaction of automatic stabilizers," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 189-196, May.
• Corina SERBAN & Mihaela PATRASC, 2012, "Taxes on consumption in some European Union countries," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 330-335, May.
• Emilia Mioara CAMPEANU, 2012, "How can be investigated the fiscal policy effects on the Romanian economy?," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 80-87, May.
• Heers, M. & Van Klaveren, C. & Groot, W. and Maassen van den Brink, H., 2012, "The Impact of Community Schools on Student Dropout in Pre-vocational Education," Working Papers, Top Institute for Evidence Based Education Research, number 45, 00.
• Cizek, P. & Lei, J. & Ligthart, J.E., 2012, "The Determinants of VAT Introduction : A Spatial Duration Analysis," Discussion Paper, Tilburg University, Center for Economic Research, number 2012-071.
• Kaisa Kotakorpi & Pirjo Pietinen & Jukka Pirttila & Heli Reinivuo & Ilpo Suoniemi, 2012, "The Welfare Effects of Health-Based Food Tax Policy," Discussion Papers, Aboa Centre for Economics, number 81, Dec.
• James Alm & Asmaa El-Ganainy, 2012, "Value-added Taxation and Consumption," Working Papers, Tulane University, Department of Economics, number 1203, Jul.
• Javier Olivera, 2012, "Preferences for Redistribution in Europe," Working Papers, Geary Institute, University College Dublin, number 201225, Nov.
• Raffaella Calabrese, 2012, "Modelling Downturn Loss Given Default," Working Papers, Geary Institute, University College Dublin, number 201226, Nov.
• Michael S. Michael & Panos Hatzipanayotou, 2012, "Pollution and Reforms of Domestic and Trade Taxes towards Uniformity," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 11-2012, Jun.
• Francis Bismans & Olivier Damette, 2012, "La taxe Tobin : une synthèse des travaux basés sur la théorie des jeux et l’économétrie," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2012-09.
• Ziesemer, T.H.W., 2012, "Worker remittances and government behaviour in the receiving countries," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-065, Jan.
• Simona Cociuba & Alexander Ueberfeldt, 2012, "Heterogeneity and Long-Run Changes in U.S. Hours and the Labor Wedge," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers, University of Western Ontario, Centre for Human Capital and Productivity (CHCP), number 20124.
• Francesca Bastagli & David Coady & Sanjeev Gupta, 2012, "Enhancing the Redistributive Role of Fiscal Policy in Developing Economies," World Bank - Inequality in Focus, The World Bank, volume 1, issue 3, pages 4-8, October.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012, "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers, WIFO, number 424, Apr.
• Richard McManus & F Gulcin Ozkan, 2012, "On the consequences of procyclical fiscal policy," Discussion Papers, Department of Economics, University of York, number 12/34, Dec.
• Blaufus, Kay & Möhlmann, Axel, 2012, "Security returns and tax aversion bias: Behavioral responses to tax labels," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 133.
• Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012, "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 137.
• Hartmann-Wendels, Thomas & Stein, Ingrid & Stöter, Alwin, 2012, "Tax incentives and capital structure choice: Evidence from Germany," Discussion Papers, Deutsche Bundesbank, number 18/2012.
• Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012, "The impact of fiscal policies on agricultural household decisions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 2, pages 166-177.
• Ivanyna, Maksym & von Haldenwang, Christian, 2012, "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2012-10.
• Ivanyna, Maksym & von Haldenwang, Christian, 2012, "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 6, pages 1-44, DOI: 10.5018/economics-ejournal.ja.2012-.
• Grossmann, Volker & Steger, Thomas M., 2012, "Optimal growth policy: The role of skill heterogeneity," Working Papers, University of Leipzig, Faculty of Economics and Management Science, number 117.
• de Pinto, Marco, 2012, "Unemployment Benefits as Redistribution Scheme of Trade Gains - a Positive Analysis," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 66059.
• Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012, "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 66063.
• Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012, "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-039.
• Zinn, Benedikt & Spengel, Christoph, 2012, "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-051.
• Misch, Florian & Seymen, Atılım, 2012, "The effects of countercyclical fiscal policy: Firm-level evidence from temporary consumption tax cuts in Turkey," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-082.
• Nodira Murodova, 2012, "Mechanism Improvement Of State Support For Small Businesses Through Tax Tools In Uzbekistan," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 1431:6-1431, September, DOI: 10.12955/ejbe.v6i0.143.
• Alan J. Auerbach & Yuriy Gorodnichenko, 2012, "Measuring the Output Responses to Fiscal Policy," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 1-27, May.
• Eric M. Leeper & Alexander W. Richter & Todd B. Walker, 2012, "Quantitative Effects of Fiscal Foresight," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 115-144, May.
• Karel Mertens & Morten O. Ravn, 2012, "Empirical Evidence on the Aggregate Effects of Anticipated and Unanticipated US Tax Policy Shocks," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 145-181, May.
• Ryan Chahrour & Stephanie Schmitt-Grohé & Martín Uribe, 2012, "A Model-Based Evaluation of the Debate on the Size of the Tax Multiplier," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 28-45, May.
• Carlo Favero & Francesco Giavazzi, 2012, "Measuring Tax Multipliers: The Narrative Method in Fiscal VARs," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 69-94, May.
• Eric M. Leeper & Alexander W. Richter & Todd B. Walker, 2012, "Corrigendum: Quantitative Effects of Fiscal Foresight," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 3, pages 283-283, August.
• Anthony B. Atkinson, 2012, "The Mirrlees Review and the State of Public Economics," Journal of Economic Literature, American Economic Association, volume 50, issue 3, pages 770-780, September, DOI: 10.1257/jel.50.3.770.
• Williamson, James M. & Durst, Ron L., 2012, "The Impact of Proposed Federal Tax Reform on Farm Businesses," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington, Agricultural and Applied Economics Association, number 123753, DOI: 10.22004/ag.econ.123753.
• Rava, Catalina & Ferraro, Bruno & Lanfranco, Bruno, 2012, "Competitividad y transferencias en la cadena cárnica bovina en Uruguay," Serie Tecnica, Instituto Nacional de Investigacion Agropecuaria (INIA), number 198440, Jun, DOI: 10.22004/ag.econ.198440.
• Arunatilake, Nisha & Jayawardena, Priyanka & Wijesinha, Anushka, 2012, "Tax reforms in Sri Lanka: will a tax on public servant improve progessivity?," PEP Working Papers, Partnership for Economic Policy (PEP), number 164409, Dec, DOI: 10.22004/ag.econ.164409.
• Jean-Sébastien Gharbi & Yves Meinard, 2012, "Sur le sens du non welfarisme dans le modèle ELIE de redistribution des revenus de Kolm," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1237, Nov.
• Monisankar Bishnu & Min Wang, 2012, "Voting under temptation," Discussion Papers, Indian Statistical Institute, Delhi, number 12-03, Jan.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012, "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-2.
• Sendhil Mullainathan & Joshua Schwartzstein & William J. Congdon, 2012, "A Reduced-Form Approach to Behavioral Public Finance," Annual Review of Economics, Annual Reviews, volume 4, issue 1, pages 511-540, July.
• Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012, "The Costs of VAT: A Review of the Literature," 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 paper1222, Apr.
• Enzo Mignarri, 2012, "The taxation of financial assets held abroad by Italian residents," BANCARIA, Bancaria Editrice, volume 12, pages 54-60, December.
• Nikolay Galabov, 2012, "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
• Naomi E. Feldman & Bradley J. Ruffle, 2012, "The Impact Of Tax Exclusive And Inclusive Prices On Demand," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 1207.
• Paolo M. Panteghini, 2012, "Corporate Debt, Hybrid Securities, and the Effective Tax Rate," Journal of Public Economic Theory, Association for Public Economic Theory, volume 14, issue 1, pages 161-186, February, DOI: j.1467-9779.2011.01537.x.
• COMANICIU Carmen & BUNESCU Liliana, 2012, "Several Coordinates Regarding Civism Taxation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 63, issue 4-5, pages 70-79.
• MIHAIU Diana Marieta & OPREANA Alin, 2012, "Fiscal Policy'S Influence On Economic Growth In The European Union," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 6, pages 48-55.
• MIHAIU Diana Marieta & OPREANA Alin, 2012, "Fiscal Policy`S Influence On Economic Growth In The European Union," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 0, issue 4, pages 436-440.
• Mendolicchio Concetta & Paolini Dimitri & Pietra Tito, 2012, "Asymmetric Information And Overeducation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 12, issue 1, pages 1-29, October, DOI: 10.1515/1935-1682.3259.
• Guntram B. Wolff, 2012, "Corporate balance sheet adjustment- stylized facts, causes and consequences," Bruegel Working Papers, Bruegel, number 696, Feb.
• Leandro De Magalhães & Lucas Ferrero, 2012, "Separation of Powers and the Size of Government in the U.S. States," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 12/285, Mar.
• Marie Bessec & Audrey Desbonnet & Sumudu Kankanamge & Thomas Weitzenblum, 2012, "Sur les interactions entre politiques de dette publique et de transfert," Revue d'économie politique, Dalloz, volume 122, issue 6, pages 903-920.
• Aizenman, Joshua & Jinjarak, Yothin, 2012, "Income inequality, tax base and sovereign spreads," Santa Cruz Department of Economics, Working Paper Series, Department of Economics, UC Santa Cruz, number qt4fc5p36t, Jun.
• Aizenman, Joshua & Jinjarak, Yothin, 2011, "Income inequality, tax base and sovereign spreads," Santa Cruz Department of Economics, Working Paper Series, Department of Economics, UC Santa Cruz, number qt76j471c7, Oct.
• Silvia Rocha-Akis, 2012, "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series, CESifo, number 3739.
• Tobias König & Andreas Wagener, 2012, "Culture and Tax Structures," CESifo Working Paper Series, CESifo, number 3748.
• Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012, "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," CESifo Working Paper Series, CESifo, number 3753.
• Judith Niehues & Andreas Peichl, 2012, "Bounds of Unfair Inequality of Opportunity: Theory and Evidence for Germany and the US," CESifo Working Paper Series, CESifo, number 3815.
• Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2012, "International Tax Competition: Zero Tax Rate at the Top Re-established," CESifo Working Paper Series, CESifo, number 3820.
• Niklas Bengtsson & Bertil Holmlund & Daniel Waldenström, 2012, "Lifetime versus Annual Tax Progressivity: Sweden, 1968-2009," CESifo Working Paper Series, CESifo, number 3856.
• Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012, "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series, CESifo, number 3858.
• George Economides & Apostolis Philippopoulos, 2012, "Are User Fees Really Regressive?," CESifo Working Paper Series, CESifo, number 3875.
• Magnus Hoffmann & Marco Runkel, 2012, "Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes," CESifo Working Paper Series, CESifo, number 3893.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2012, "Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty," CESifo Working Paper Series, CESifo, number 3946.
• George Economides & Dimitris Papageorgiou & Apostolis Philippopoulos & Vanghelis Vassilatos, 2012, "Smaller Public Sectors in the Euro Area: Aggregate and Distributional Implications," CESifo Working Paper Series, CESifo, number 3965.
• Frederick Van der Ploeg, 2012, "Breakthrough Renewables and the Green Paradox," CESifo Working Paper Series, CESifo, number 3986.
• Gabriella Deborah Legrenzi & Costas Milas, 2012, "Fiscal Policy Sustainability, Economic Cycle and Financial Crises: The Case of the GIPS," CESifo Working Paper Series, CESifo, number 4001.
• Timothy J. Goodspeed, 2012, "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series, CESifo, number 4026.
• Christian Breuer, 2012, "Strukturelle Konsolidierung ohne Finanzpolitik – Zu den Ergebnissen der Steuerschätzung vom Mai 2012," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 65, issue 10, pages 38-43, May.
• Gebhard Kirchgässner, 2012, "Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 65, issue 19, pages 17-20, October.
• Ilpo Kauppinen & Panu Poutvaara, 2012, "Preferences for Redistribution among Emigrants from a Welfare State," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 120.
• Bracco, Emanuele & Redoano, Michela & Porcelli, Francesco, 2012, "Incumbent Effects and Partisan Alignment in Local Elections: a Regression Discontinuity Analysis Using Italian Data," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 87.
• OA Carboni & P. Russu, 2012, "A Model of Economic Growth with Public Finance: Dynamics and Analytic Solution," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 201229.
• Víctor Mauricio Castaneda, 2012, "La política tributaria en América Latina tras la crisis de la deuda externa: una revisión de sus determinantes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• VALLETTA, Giacomo, 2012, "Health, fairness and taxation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2012016, May.
• MENDOLICCHIO, Concetta & PAOLINI, Dimitri & PIETRA, Tito, 2012, "Asymmetric information and overeducation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2012021, Jul.
• Riemer Faber & Pierre Koning, 2012, "Why Not Fully Spend a Conditional Block Grant?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 213, Jun.
• Fuchs-Schündeln, Nicola & Bick, Alexander, 2012, "Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9115, Sep.
• Denis Nitikin & Chunli Shen & Qian Wang & Heng-fu Zou, 2012, "Evaluation of Land Taxation in China," Annals of Economics and Finance, Society for AEF, volume 13, issue 2, pages 489-528, November.
• Volker Grossmann & Thomas M. Steger & Timo Trimborn, 2012, "The Macroeconomics of TANSTAAFL," DEGIT Conference Papers, DEGIT, Dynamics, Economic Growth, and International Trade, number c017_041, Sep.
• Frankel, Jeffrey A. & Schreger, Jesse, 2012, "Over-Optimistic Official Forecasts in the Eurozone and Fiscal Rules," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp12-041, Sep.
• Lee, Namryoung & Swenson, Charles, 2012, "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 155-167, DOI: 10.1016/j.intacc.2012.03.001.
• Abdul Wahab, Nor Shaipah & Holland, Kevin, 2012, "Tax planning, corporate governance and equity value," The British Accounting Review, Elsevier, volume 44, issue 2, pages 111-124, DOI: 10.1016/j.bar.2012.03.005.
• Brückner, Markus, 2012, "An instrumental variables approach to estimating tax revenue elasticities: Evidence from Sub-Saharan Africa," Journal of Development Economics, Elsevier, volume 98, issue 2, pages 220-227, DOI: 10.1016/j.jdeveco.2011.07.006.
• Zhou, Jie, 2012, "Life-cycle stock market participation in taxable and tax-deferred accounts," Journal of Economic Dynamics and Control, Elsevier, volume 36, issue 11, pages 1814-1829, DOI: 10.1016/j.jedc.2012.05.002.
• Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012, "The impact of fiscal policies on agricultural household decisions," Economic Modelling, Elsevier, volume 29, issue 2, pages 166-177, DOI: 10.1016/j.econmod.2011.09.010.
• Stähler, Nikolai & Thomas, Carlos, 2012, "FiMod — A DSGE model for fiscal policy simulations," Economic Modelling, Elsevier, volume 29, issue 2, pages 239-261, DOI: 10.1016/j.econmod.2011.10.001.
• Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012, "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, volume 29, issue 5, pages 2024-2034, DOI: 10.1016/j.econmod.2012.04.016.
• Reicher, Christopher Phillip, 2012, "An estimated fiscal Taylor Rule for the postwar United States," Economics Letters, Elsevier, volume 114, issue 3, pages 319-321, DOI: 10.1016/j.econlet.2011.10.020.
• Feri, Francesco, 2012, "A note on the POUM effect with heterogeneous social mobility," Economics Letters, Elsevier, volume 115, issue 2, pages 258-262, DOI: 10.1016/j.econlet.2011.12.037.
• Casamatta, Georges & Cremer, Helmuth & Pestieau, Pierre, 2012, "Charities and the political support for estate taxation," Economics Letters, Elsevier, volume 115, issue 3, pages 423-426, DOI: 10.1016/j.econlet.2011.12.101.
• Riedl, Arno & van Winden, Frans, 2012, "Input versus output taxation in an experimental international economy," European Economic Review, Elsevier, volume 56, issue 2, pages 216-232, DOI: 10.1016/j.euroecorev.2011.09.002.
• Strulik, Holger & Trimborn, Timo, 2012, "Laffer strikes again: Dynamic scoring of capital taxes," European Economic Review, Elsevier, volume 56, issue 6, pages 1180-1199, DOI: 10.1016/j.euroecorev.2012.05.002.
• Busato, Francesco & Chiarini, Bruno & Rey, Guido M., 2012, "Equilibrium implications of fiscal policy with tax evasion: A long run perspective," International Review of Law and Economics, Elsevier, volume 32, issue 2, pages 197-214, DOI: 10.1016/j.irle.2011.10.004.