Research classified by Journal of Economic Literature (JEL) codes

2013

• Carine Nourry & Thomas Seegmuller & Alain Venditti, 2013, "Aggregate instability under balanced-budget consumption taxes: A re-examination," Post-Print, HAL, number hal-01500883, DOI: 10.1016/j.jet.2013.07.010.
• James A. Robinson & Thierry Verdier, 2013, "The Political Economy of Clientelism," Post-Print, HAL, number halshs-00846558, Apr.
• James A. Robinson & Thierry Verdier, 2013, "The Political Economy of Clientelism," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00846558, Apr.
• Michael Brei, 2013, "Offshore financial centers in the Caribbean: An overview," Working Papers, HAL, number hal-04141163.
• Braunerhjelm, Pontus & Eklund, Johan E., 2013, "Taxes, tax administrative burdens and new firm formation," Working Paper Series in Economics and Institutions of Innovation, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies, number 312, May.
• Yarmukhamedov, Sherzod, 2013, "Empirical analysis of moral hazard: a study of a vehicle insurance tax reform," Working papers in Transport Economics, CTS - Centre for Transport Studies Stockholm (KTH and VTI), number 2013:14, Sep.
• Feng, Xunan & Johansson, Anders C. & Zhang, Tianyu, 2013, "Mixing Business with Politics: Political Participation by Entrepreneurs in China," Stockholm School of Economics Asia Working Paper Series, Stockholm School of Economics, Stockholm China Economic Research Institute, number 2013-28, Dec.
• Stenkula, Mikael, 2013, "Taxation of Goods and Services in Sweden (1862 - 2010)," Working Paper Series, Research Institute of Industrial Economics, number 956, Feb, revised 10 Sep 2015.
• Nordström, Jonas & Thunström, Linda, 2013, "The Impact of Price Reductions on Individuals' Choice of Healthy Meals Away from Home," Working Papers, Lund University, Department of Economics, number 2013:21, Jun.
• Holden, Steinar & Larsson Midthjell, Nina, 2013, "Successful Fiscal Adjustments: Does choice of fiscal instrument matter?," Memorandum, Oslo University, Department of Economics, number 23/2013, Nov.
• Wang, An-Ming & Zeng, Dao-Zhi, 2013, "Agglomeration, Tax, And Local Public Goods," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 54, issue 2, pages 177-201, December, DOI: 10.15057/26017.
• Julan Du & Hongsheng Fang & Xiangrong Jin, 2013, "Chinese Political and Economic Governance System and the Imbalance between Consumption and Investment," Working Papers, Hong Kong Institute for Monetary Research, number 232013, Nov.
• Tommasi, Mariano & Scartascini, Carlos & Caruso, Germán, 2013, "Are We All Playing the Same Game?: The Economic Effects of Constitutions Depend on the Degree of Institutionalization," IDB Publications (Working Papers), Inter-American Development Bank, number 4612, Jul, DOI: http://dx.doi.org/10.18235/0011491.
• Caro, Lorena & Stein, Ernesto H., 2013, "Ideology and Taxation in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 4626, May, DOI: http://dx.doi.org/10.18235/0011499.
• Alvaredo, Javier & Bonvecchi, Alejandro & Calvo, Ernesto & Castillo Carrillo, Maximiliano & Bonilla-Castro, Elssy & Gómez Sabaini, Juan C., 2013, "Measuring the Political Economy of Tax Lawmaking: A Methodology and Evidence from Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 4688, Dec, DOI: http://dx.doi.org/10.18235/0011521.
• German Caruso & Carlos Scartascini & Mariano Tommasi, 2013, "Are We All Playing the Same Game? The Economic Effects of Constitutions Depend on the Degree of Institutionalization," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-237, Jul.
• Ernesto H. Stein & Lorena Caro, 2013, "Ideology and Taxation in Latin America," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-407, May.
• Javier Alvaredo & Alejandro Bonvecchi & Ernesto Calvo & Maximiliano Castillo & Juan Carlos Gomez, 2013, "Measuring the Political Economy of Tax Lawmaking: A Methodology and Evidence from Argentina," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-433, Dec.
• Jan Kuckuck & Frank Westermann, 2013, "On the Size of Fiscal Multipliers: A Counterfactual Analysis," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 96, Jun.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013, "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, volume 34, issue 1, pages 109-135, March, DOI: j.1475-5890.2013.00179.x.
• Petr Jansky, 2013, "Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic," IFS Working Papers, Institute for Fiscal Studies, number W13/20, Aug.
• Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013, "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 86-121.
• Mr. Olivier J Blanchard & Mr. Daniel Leigh, 2013, "Growth Forecast Errors and Fiscal Multipliers," IMF Working Papers, International Monetary Fund, number 2013/001, Jan.
• Bishnu, Monisankar & Wang, Min, 2013, "Voting under temptation," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 36386, Mar.
• Buechs, Milena & Schnepf, Sylke V., 2013, "UK Households' Carbon Footprint: A Comparison of the Association between Household Characteristics and Emissions from Home Energy, Transport and Other Goods and Services," IZA Discussion Papers, IZA Network @ LISER, number 7204, Feb.
• Ming-Hung Yao & Wen-Den Chen & Shu-Chun Lin, 2013, "Public Investment, Tax Policy and Economic Growth in Taiwan," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 9, issue 1, pages 77-102, January.
• Nicolas J. Duquette, 2013, "Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charitiesâ Reported Revenues," 2013 Papers, Job Market Papers, number pdu359, Dec.
• Stöckl Matthias & Winner Hannes, 2013, "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 233, issue 2, pages 188-205, April, DOI: 10.1515/jbnst-2013-0204.
• Nikolaos Vlassis, 2013, "The Welfare Consequences of Pollution-Tax Harmonization," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 56, issue 2, pages 227-238, October, DOI: 10.1007/s10640-012-9588-9.
• James Alm & Asmaa El-Ganainy, 2013, "Value-added taxation and consumption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 1, pages 105-128, February, DOI: 10.1007/s10797-012-9217-0.
• Assaf Razin, 2013, "MIGRATION into the WELFARE STATE: tax and migration competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 548-563, August, DOI: 10.1007/s10797-013-9282-z.
• Michael Michael & Panos Hatzipanayotou, 2013, "Pollution and reforms of domestic and trade taxes towards uniformity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 753-768, October, DOI: 10.1007/s10797-012-9241-0.
• Jesse Edgerton, 2013, "Four facts about dividend payouts and the 2003 tax cut," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 769-784, October, DOI: 10.1007/s10797-012-9242-z.
• Torfinn Harding & Frederick Ploeg, 2013, "Official forecasts and management of oil windfalls," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 827-866, October, DOI: 10.1007/s10797-012-9251-y.
• Erik Lindqvist & Robert Östling, 2013, "Identity and redistribution," Public Choice, Springer, volume 155, issue 3, pages 469-491, June, DOI: 10.1007/s11127-011-9877-9.
• Mizuki Komura, 2013, "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, volume 11, issue 2, pages 175-192, June, DOI: 10.1007/s11150-012-9174-5.
• Karlygash Kuralbayeva, 2013, "Effects of carbon taxes in an economy with large informal sector and rural-urban migration," GRI Working Papers, Grantham Research Institute on Climate Change and the Environment, number 139, Dec.
• Konstantins Benkovskis & Ludmila Fadejeva, 2013, "The Effect of VAT Rate on Price Setting Behaviour in Latvia: Evidence from CPI Micro Data," Working Papers, Latvijas Banka, number 2013/01, Jun.
• 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.