Research classified by Journal of Economic Literature (JEL) codes

2013

• Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2013, "Migration, wages and fiscal competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 13-19.
• Ruscher Eric & Wolff Guntram B., 2013, "Corporate Balance Sheet Adjustment: Stylized Facts, Causes and Consequences," Review of Economics, De Gruyter, volume 64, issue 2, pages 117-138, August, DOI: 10.1515/roe-2013-0202.
• Sylvain Dessy & Safa Ragued, 2013, "Whither the Progressive Tax?," Cahiers de recherche, CIRPEE, number 1340.
• Matthias Uhl, 2013, "A History of Tax Legislation in the Federal Republic of Germany," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201311.
• Katsuyoshi Nakazawa, 2013, "Cost Inefficiency of Municipalities after Amalgamation," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201314.
• Matthias Neuenkirch & Florian Neumeier, 2013, "Party Affiliation Rather than Former Occupation: The Background of Central Bank Governors and its Effect on Monetary Policy," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201336.
• Sebastian Pfeiffer & Pavel Semerad, 2013, "Missing Trader Fraud in European VAT," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2013-41, Oct.
• Sándor Bozsik, 2013, "Main Changes in European Tax Policies between 2007 and 2011," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 9, issue 02, pages 29-34.
• Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013, "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2013-05, Mar.
• Tri Vi Dang & Florian Morath, 2013, "The Taxation of Bilateral Trade with Endogenous Information," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2013-07, Nov.
• B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013, "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
• Olivier J. Blanchard & Daniel Leigh, 2013, "Growth Forecast Errors and Fiscal Multipliers," NBER Working Papers, National Bureau of Economic Research, Inc, number 18779, Feb.
• Òscar Jordà & Alan M. Taylor, 2013, "The Time for Austerity: Estimating the Average Treatment Effect of Fiscal Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 19414, Sep.
• Alexander M. Gelber & Damon Jones & Daniel W. Sacks, 2013, "Estimating Earnings Adjustment Frictions: Method and Evidence from the Social Security Earnings Test," NBER Working Papers, National Bureau of Economic Research, Inc, number 19491, Oct.
• Jonathan Gruber, 2013, "The Past, Present and Future of U.S. Health Care Reform," NFI Policy Briefs, Indiana State University, Scott College of Business, Networks Financial Institute, number 2013-PB-07, Oct.
• Harry Grubert & Rosanne Altshuler, 2013, "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 3, pages 671-712, September, DOI: 10.17310/ntj.2013.3.06.
• Christopher Ball & John Creedy, 2013, "Tax Policy with Uncertain Future Costs: Some Simple Models," Treasury Working Paper Series, New Zealand Treasury, number 13/07, Apr.
• Barbara Castelletti, 2013, "How Redistributive is Fiscal Policy in Latin America?: The Case of Chile and Mexico," OECD Development Centre Working Papers, OECD Publishing, number 318, Jul, DOI: 10.1787/5k424rnjl424-en.
• Caroline Klein & Robert Price & Andreas Wörgötter, 2013, "Improving the Fiscal Framework to Enhance Growth in an Era of Fiscal Consolidation in Slovakia," OECD Economics Department Working Papers, OECD Publishing, number 1018, Jan, DOI: 10.1787/5k4c9kv6b7f2-en.
• Balázs Égert, 2013, "The Efficiency and Equity of the Tax and Transfer System in France," OECD Economics Department Working Papers, OECD Publishing, number 1038, Mar, DOI: 10.1787/5k487n4jqqg5-en.
• Balázs Égert, 2013, "Efficacité et équité du système de prélèvements et de transferts en France," OECD Economics Department Working Papers, OECD Publishing, number 1038, Mar, DOI: 10.1787/5k487n499bq6-fr.
• Aida Caldera Sánchez & Dan Andrews, 2011, "Residential Mobility and Public Policy in OECD Countries," OECD Journal: Economic Studies, OECD Publishing, volume 2011, issue 1, pages 1-22, DOI: 10.1787/eco_studies-2011-5kg0vswqt2.
• Corlaciu Alexandra, 2013, "Business Models For Tax And Transfer Pricing Purposes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1182-1189, July.
• Inceu Adrian Mihai & Zai Paul Vasile & Mara Ramona, 2013, "Indirect Taxes In European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 897-905, July.
• Michał Brzozowski & Joanna Siwińska-Gorzelak, 2013, "Public Spending Volatility and Financial Market Development," CESifo Economic Studies, CESifo Group, volume 59, issue 1, pages 72-92, March.
• George Economides & Dimitris Papageorgiou & Apostolis Philippopoulos & Vanghelis Vassilatos, 2013, "Smaller Public Sectors in the Euro Area: Aggregate and Distributional Implications," CESifo Economic Studies, CESifo Group, volume 59, issue 3, pages 536-558, September.
• Tino Sanandaji & Peter T. Leeson, 2013, "Billionaires," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 22, issue 1, pages 313-337, February.
• Lobonþ Oana Ramona & Vlãdu?el Ioana Alexandra, 2013, "Theoretical Condensation of Intensity, Limitations and Determination of Tax Compliance in a Behavioral Economics Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1333-1338, May.
• Rick Van der Ploeg, 2013, "Cumulative Carbon Emissions and the Green Paradox," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 110, Apr.
• Rick Van der Ploeg & Cees Withagen, 2013, "Global Warming And The Green Paradox: A Review Of Adverse Effects Of Climate Policies," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 116, Jul.
• Rick Van der Ploeg & Aart de Zeeuw, 2013, "Climate Tipping And Economic Growth: Precautionary Capital And The Price Of Carbon," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 118, Jul.
• Christine Greenhalgh, 2002, "Rich Man, Poor Man, Beggar Man, Thief - But Who is Who in the Capitalist Economy," Economics Series Working Papers, University of Oxford, Department of Economics, number 119, Sep.
• José Luis Bonifaz & Jimena J. Montoya, 2013, "Propuesta para mejorar la progresividad del subsidio cruzado al agua potable en SEDAPAL," Working Papers, Centro de Investigación, Universidad del Pacífico, number 13-10, Sep.
• Mirdala, Rajmund, 2013, "Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies," MPRA Paper, University Library of Munich, Germany, number 46792, Feb.
• Pashchenko, Svetlana & Porapakkarm, Ponpoje, 2013, "Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform," MPRA Paper, University Library of Munich, Germany, number 48054, May.
• Shabbir, Safia & Iqbal, Javed & Hameed, Saima, 2013, "Risk Premium, Interest Rate Differential, and Subsidized Lending in Pakistan," MPRA Paper, University Library of Munich, Germany, number 48250, Jun.
• Mizuno, Nobuhiro, 2013, "Political Structure as a Legacy of Indirect Colonial Rule: Bargaining between National Governments and Rural Elites in Africa," MPRA Paper, University Library of Munich, Germany, number 48771, Aug.
• Strawczynski, Michel, 2013, "Cyclicality of statutory tax rates," MPRA Paper, University Library of Munich, Germany, number 48821, Aug.
• Pudney, Stephen & Bryan, Mark & DelBono, Emilia, 2013, "Licensing and regulation of the cannabis market in England and Wales: Towards a cost-benefit analysis," MPRA Paper, University Library of Munich, Germany, number 50365, Sep.
• Kodila-Tedika, Oasis & Mutascu, Mihai, 2013, "Shadow economy and tax revenue in Africa," MPRA Paper, University Library of Munich, Germany, number 50812.
• SALERNO, Nicola Carmine, 2013, "Un Test sulle Ipotesi delle Proiezioni a Medio-Lungo Termine della Spesa Farmaceutica
  [Testing Hypotheses at the basis of Medium-Long Term Projections of Pharmaceutical Expenditure]," MPRA Paper, University Library of Munich, Germany, number 50884, Oct.
• SALERNO, Nicola Carmine, 2013, "La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
  [Mid-Long Term Demographic Projections for Europe and Us]," MPRA Paper, University Library of Munich, Germany, number 51045, Oct.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, Productivity in Italy and in Italian Regions [third," MPRA Paper, University Library of Munich, Germany, number 51056, Oct.
• KARGI, Bilal, 2013, "Bütçe Büyüklükleri/Performansı ve Büyüme Verileri: Türkiye Üzerine (2000:01-2012.03) Zaman Serileri Analizi
  [Budget Size / Performance and Growth Data: Time Series Analysis (2000:01-2012:03) on Turkey]," MPRA Paper, University Library of Munich, Germany, number 55705, Apr.
• Cahuana-Hurtado, Lucero & Sosa-Rubí, Sandra & Rubalcava-Peñafiel, Luis & Panopoulou, Panagiota & Rodriguez-Oliveros, Guadalupe, 2013, "Efectos heterogéneos en la demanda ante un impuesto al refresco en México
  [Will the poor and high consumers benefit more by obesity prevention fiscal policies? Evidence from Mexico]," MPRA Paper, University Library of Munich, Germany, number 61277, Jul, revised Jul 2014.
• Pashchenko, Svetlana & Porapakkarm, Ponpoje, 2013, "Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform," MPRA Paper, University Library of Munich, Germany, number 72671, May, revised 17 May 2016.
• Margaret Chitiga-Mabugu & Nara Monkam, 2013, "Assessing Fiscal Capacity at the Local Government Level in South Africa," Working Papers, University of Pretoria, Department of Economics, number 201376, Nov.
• Ondřej Bayer, 2013, "International Comparison of Macroeconomic Factors Affecting the Tax Revenue
  [Mezinárodní komparace makroekonomických faktorů působících na daňové příjmy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 7-24, DOI: 10.18267/j.cfuc.336.
• Ondřej Štaud, 2013, "Options of exact comparison of professional sport and culture in Brno as a key to relocation of the city budget to these two human activities," Ekonomika a Management, Prague University of Economics and Business, volume 2013, issue 4.
• Alena Dugová, 2013, "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 74-93, DOI: 10.18267/j.efaj.108.
• Zuzana Machová & Igor Kotlán, 2013, "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD
  [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, volume 2013, issue 5, pages 623-638, DOI: 10.18267/j.polek.920.
• Ponpoje (Poe) Porapakkarm & Svetlana Pashchenko, 2013, "Cross-subsidization in employer-based health insurance and the effects of tax subsidy reform," 2013 Meeting Papers, Society for Economic Dynamics, number 1086.
• Mark Huggett & Alejandro Badel, 2013, "Taxing Top Earners: A Human Capital Perspective," 2013 Meeting Papers, Society for Economic Dynamics, number 625.
• Víctor Mauricio Castañeda Rodríguez, 2013, "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 15, issue 28, pages 257-280, January-J.
• Hrvoje Simovic & Milan Deskar-Skrbic, 2013, "Dynamic effects of fiscal policy and fiscal multipliers in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 31, issue 1, pages 55-78.
• Richardson, Nathan & Fraas, Arthur G., 2013, "Comparing the Clean Air Act and a Carbon Price," RFF Working Paper Series, Resources for the Future, number dp-13-13, May.
• Masahiro Kawai & Peter J. Morgan, 2013, "Long-term Issues for Fiscal Sustainability in Emerging Asia," ADBI Working Papers, Asian Development Bank Institute, number 432, Aug.
• Mohamed Jellal & Mohamed Bouzahzah, 2013, "Transparency and corruption: an optimal taxation policy," European Economic Letters, European Economics Letters Group, volume 2, issue 2, pages 66-70.
• Wataru Johdo, 2013, "Integration Magnifies Locational Subsidy Effects and Cross-Border Ownership?," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 28, pages 650-667.
• Roberto Gutiérrez R., 2013, "La sobrestimación de los subsidios a las gasolinas y el diesel," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, volume 0, issue 1, pages 28-56.
• Oana-Ramona Lobont & Nicoleta Claudia Moldovan & Ioana Vladusel, 2013, "Education regarding taxation from the attitude and intuition to experiment," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 6, issue 2, pages 172-179, December.
• Radu Titus MARINESCU, 2013, "Taxation – Important Role in Securing Budgetary Equilibrium," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 2, pages 224-227, May.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2013, "The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 2, pages 35-41, May.
• Ioana-Laura TIBULCA & Georgeta VINTILA, 2013, "The Impact of the Financial World Crisis on Romania’s Tax Burden," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 4, pages 163-167, December.
• Harry Grubert & Rosanne Altshuler, 2013, "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," Departmental Working Papers, Rutgers University, Department of Economics, number 201305, Apr.
• Yushu Zhu, 2013, "Determinants of long-term debt issuing decisions: An alternative approach," Australian Journal of Management, Australian School of Business, volume 38, issue 2, pages 429-439, August, DOI: 10.1177/0312896212461640.
• Francesco Busato & Bruno Chiarini, 2013, "Steady State Laffer Curve with the Underground Economy," Public Finance Review, , volume 41, issue 5, pages 608-632, September, DOI: 10.1177/1091142113487006.
• William G. Gale & Samuel Brown, 2013, "Tax Reform for Growth, Equity, and Revenue," Public Finance Review, , volume 41, issue 6, pages 721-754, November, DOI: 10.1177/1091142113493655.
• Laurence Seidman, 2013, "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , volume 41, issue 6, pages 824-851, November, DOI: 10.1177/1091142113499396.
• Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013, "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 0116, Dec.
• Metin SAĞLAM, 2013, "Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Bilinci," Sosyoekonomi Journal, Sosyoekonomi Society, issue 19(19).
• Hülya KABAKÇI KARADENİZ, 2013, "Avrupa Birliği Üyesi Ülkelerde ve Türkiye’de Katma Değer Vergisi: Yakınsama Gerçekleşiyor Mu?," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
• Ferda Halicioglu & Cevat Karatas, 2013, "A social discount rate for Turkey," Quality & Quantity: International Journal of Methodology, Springer, volume 47, issue 2, pages 1085-1091, February, DOI: 10.1007/s11135-011-9585-z.
• Tim Schwarzmüller & Nikolai Stähler, 2013, "Reforming the labor market and improving competitiveness: an analysis for Spain using FiMod," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 4, issue 4, pages 437-471, November, DOI: 10.1007/s13209-013-0100-8.
• Aviral Tiwari, 2013, "Taxation, Economic Growth and Political Stability," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 20, issue 1, pages 49-61, April, DOI: 10.1007/s11300-013-0264-8.
• Heinz Gebhardt, 2013, "Steuerschätzung 2013 bis 2018: deutlich steigendes Steueraufkommen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 12, pages 835-840, December, DOI: 10.1007/s10273-013-1609-y.
• Gregor Schlick, 2013, "Grundfreibetrag und Einkommensteuertarif — eine Trennung ist möglich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 12, pages 841-845, December, DOI: 10.1007/s10273-013-1610-5.
• Vera Bünnagel, 2013, "Reformbedarf bei der steuerlichen Berücksichtigung von Kinderbetreuungskosten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 12, pages 846-854, December, DOI: 10.1007/s10273-013-1611-4.
• Johannes Paha & Anna-Lena Zwerenz, 2013, "Staatliche Beihilfen und Beihilfenkontrolle im Agrarsektor," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 1, pages 46-51, January, DOI: 10.1007/s10273-013-1477-5.
• Heinz Gebhardt & Rainer Kambeck, 2013, "Günstige Aufkommensperspektiven — Steuererhöhungen nicht erforderlich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 6, pages 377-383, June, DOI: 10.1007/s10273-013-1537-x.
• Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013, "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, volume 10, issue 1, pages 43-70, June, DOI: 10.1080/17449480.2013.774733.
• Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013, "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 39, Oct.
• Nicola Acocella & Giovanni Di Bartolomeo, 2013, "Sviluppo e ambiente: di alcuni possibili conflitti," CIMEO Working Paper Series, Centre for Investigation and Modelling of Experimental Observations (CIMEO), number 102, Jun.
• Rob Heferen & Nicole Mitchell & Ian Amalo, 2013, "Tax Policy Formulation in Australia," Economic Roundup, The Treasury, Australian Government, issue 2, pages 1-14, December.
• Fernández-de-Pinedo, Nadia, 2013, "Demand for Cuban Tobacco as seen through Cuban Exports," Working Papers in Economic History, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History), number 2013/01, Jan.
• Eric Ruscher & Guntram Wolff, 2013, "Corporate Balance Sheet Adjustment: Stylized Facts, Causes and Consequences," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/387032, Aug.
• Cingolani L, 2013, "The State of State Capacity : a review of concepts, evidence and measures," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2013-053.
• Ball, Christopher & Creedy, John, 2013, "Tax Policy with Uncertain Future Costs: Some Simple Models," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18781.
• Francisco M. Gonzalez & Jean-Francois Wen, 2013, "A Theory of Top Income Taxation and Social Insurance," Working Papers, University of Waterloo, Department of Economics, number 1306, Oct, revised Oct 2013.
• Balazs Egert, 2013, "The Efficiency and Equity of the Tax and Transfer System in France," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp1047, Apr.
• Rajmund Mirdala, 2013, "Lessons Learned from Tax vs. Expenditure Based Fiscal Consolidation in the European Transition Economies," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp1058, Sep.
• Mihai Mutascu, 2013, "Tax revenues under World Religions: a Panel Analysis," Economic Research Guardian, Mutascu Publishing, volume 3, issue 2, pages 154-168, December.
• Toshihiro Matsumura & Yoshihiro Tomaru, 2013, "Mixed duopoly, privatization, and subsidization with excess burden of taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 46, issue 2, pages 526-554, May, DOI: 10.1111/caje.12022.
• Gerhard Glomm & Juergen Jung, 2013, "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, volume 80, issue 1, pages 50-80, July, DOI: 10.4284/0038-4038-2011.071.
• Kunta Nugraha & Phil Lewis, 2013, "The Impact Of Taxation On Income Distribution: Evidence From Indonesia," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 04, pages 1-18, DOI: 10.1142/S0217590813500240.
• Gregmar Galinato & Suzette Galinato, 2013, "The Role of Government Spending on Deforestation and Carbon Dioxide Emissions from Land Use Change," Working Papers, School of Economic Sciences, Washington State University, number 2013-14.
• 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, number 2013-31.
• Mutascu, Mihai & Danuletiu, Dan, 2013, "The literacy impact on tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy, 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, 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, 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

• Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha, 2012, "Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?," Working Papers PMMA, PEP-PMMA, number 2012-13.
• Bernd Hayo & Matthias Uhl, 2012, "Regional Effects of Federal Tax Shocks," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201217.
• Joshua Aizenman & Yothin Jinjarak, 2012, "Income Inequality, Tax Base and Sovereign Spreads," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 4, pages 431-444, December, DOI: 10.1628/001522108X659565.
• 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.
• 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.