Research classified by Journal of Economic Literature (JEL) codes

2012

• 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, 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, 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.
• O. Carboni & 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, Centre for Economic Policy Research, 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.
• Marekwica, Marcel, 2012, "Optimal tax-timing and asset allocation when tax rebates on capital losses are limited," Journal of Banking & Finance, Elsevier, volume 36, issue 7, pages 2048-2063, DOI: 10.1016/j.jbankfin.2012.03.011.
• Echevarría, Cruz A., 2012, "Income tax progressivity, physical capital, aggregate uncertainty and long-run growth in an OLG economy," Journal of Macroeconomics, Elsevier, volume 34, issue 4, pages 955-974, DOI: 10.1016/j.jmacro.2012.07.006.
• Djanali, Iwan & Sheehan-Connor, Damien, 2012, "Tax affinity hypothesis: Do we really hate paying taxes?," Journal of Economic Psychology, Elsevier, volume 33, issue 4, pages 758-775, DOI: 10.1016/j.joep.2012.02.004.
• Chu, Angus C. & Yang, C.C., 2012, "Fiscal centralization versus decentralization: Growth and welfare effects of spillovers, Leviathan taxation, and capital mobility," Journal of Urban Economics, Elsevier, volume 71, issue 2, pages 177-188, DOI: 10.1016/j.jue.2011.10.003.
• Yamamura, Eiji, 2012, "Social capital, household income, and preferences for income redistribution," European Journal of Political Economy, Elsevier, volume 28, issue 4, pages 498-511, DOI: 10.1016/j.ejpoleco.2012.05.010.
• Lyytikäinen, Teemu, 2012, "Tax competition among local governments: Evidence from a property tax reform in Finland," Journal of Public Economics, Elsevier, volume 96, issue 7-8, pages 584-595, DOI: 10.1016/j.jpubeco.2012.03.002.
• Karagianni, Stella & Pempetzoglou, Maria & Saraidaris, Anastasios, 2012, "Tax burden distribution and GDP growth: Non-linear causality considerations in the USA," International Review of Economics & Finance, Elsevier, volume 21, issue 1, pages 186-194, DOI: 10.1016/j.iref.2011.06.002.
• Urzúa, Carlos M. (ed.), 2012, "Fiscal Inclusive Development: Microsimulation Models for Latin America," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201202.
• Julien Daubanes & Lisa Leinert, 2012, "Optimum Tariffs and Exhaustible Resources: Theory and Evidence for Gasoline," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 12/163, Jul.
• Hans Gersbach & Oriol Tejada, 2012, "Channeling the final Say in Politics," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 12/164, Aug.
• Lukas Vogel, 2012, "Tax avoidance and fiscal limits: Laffer curves in an economy with informal sector," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 448, Jan.
• Eric Ruscher & Guntram Wolff, 2012, "Corporate balance sheet adjustment: stylized facts, causes and consequences," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 449, Feb.
• Klara Stovicek & Alessandro Turrini, 2012, "Benchmarking Unemployment Benefit Systems," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 454, May.
• Yakup KARABACAK, 2012, "Türkiye'de Emek Kesiminin Kamu Bütçesi Karşısındaki Konumu: 2004-2010," Ekonomik Yaklasim, Ekonomik Yaklasim Association, volume 23, issue 82, pages 51-77, DOI: 10.5455/ey.20002.
• Song Gao & Rong Zheng, 2012, "Price, Tax and Cigarette Smoking: Simulations of China¡¯s Tobacco Tax Policy," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 7, issue 4, pages 604-626, December.
• Naomi E. Feldman & Bradley J. Ruffle, 2012, "The impact of tax exclusive and inclusive prices on demand," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2012-50.
• Mathias Trabandt & Harald Uhlig, 2012, "How do Laffer curves differ across countries?," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1048.
• Ruben Hernandez-Murillo, 2012, "Interjurisdictional competition with adverse selection," Working Papers, Federal Reserve Bank of St. Louis, number 2012-052, DOI: 10.20955/wp.2012.052.
• Isabel Correia & Emmanuel Farhi & Juan Pablo Nicolini & Pedro Teles, 2012, "Unconventional fiscal policy at the zero bound," Working Papers, Federal Reserve Bank of Minneapolis, number 698.
• Nina I. Malis, 2012, "Tax Administration as a State Revenue Growth Reserve," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 19-26, January.
• Igor V. Gorsky, 2012, "CIS Model Tax Code as an Instrument of Integration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 31-36, April.
• Giovanni Andrea Cornia & Juan Carlos Gómez-Sabaini & Bruno Martorano, 2012, "A New Fiscal Pact, Tax Policy Changes and Income Inequality," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2012_03.rdf.
• William M. Doerner & Keith Ihlanfeldt, 2012, "An Empirical Analysis of the Property Tax Appeals Process," Working Papers, Department of Economics, Florida State University, number wp2012_01_01, Jan, revised Jul 2014.
• Tatiana Tishchenko, 2012, "State budget," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 30-39, October.
• Tatiana Tishchenko, 2012, "The State budget," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 35-40, November.
• Tatiana Tishchenko, 2012, "State budget," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 30-35, September.
• Christian Hubert Ebeke & Hélène Ehrhart, 2012, "Does VAT reduce the instability of tax revenues?," CERDI Working papers, HAL, number halshs-00617272, Jun.
• Gaël Giraud & Florent Mc Isaac & Rossi Abi Rafeh, 2012, "La dette publique française justifie-t-elle l'austérité budgétaire ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00841553, Dec.
• Georges Casamatta & Helmuth Cremer & Pierre Pestieau, 2012, "Charities and the political support for estate taxation," Post-Print, HAL, number hal-02520601, Jun, DOI: 10.1016/j.econlet.2011.12.101.
• Christian Hubert Ebeke & Hélène Ehrhart, 2012, "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Post-Print, HAL, number halshs-00667877, DOI: 10.1093/jae/ejr026.
• Emilie Caldeira, 2012, "Does the System of Allocation of Intergovernmental Transfers in Senegal Eliminate Politically Motivated Targeting?," Post-Print, HAL, number halshs-00681986.
• Gaël Giraud & Florent Mc Isaac & Rossi Abi Rafeh, 2012, "La dette publique française justifie-t-elle l'austérité budgétaire ?," Post-Print, HAL, number halshs-00841553, Dec.
• Christian Hubert Ebeke & Hélène Ehrhart, 2012, "Does VAT reduce the instability of tax revenues?," Working Papers, HAL, number halshs-00617272, Jun.
• Jean-Sébastien Gharbi & Yves Meinard, 2012, "Sur le Sens du Non Welfarisme dans le Modèle ELIE de Redistribution des Revenus de Kolm," Working Papers, HAL, number halshs-00793658, Nov.
• Kazuo Nishimura & Carine Nourry & Thomas Seegmuller & Alain Venditti, 2012, "Destabilizing Balanced-Budget Consumption Taxes in Multi-Sector Economies," Working Papers, HAL, number halshs-00796685, Sep.
• Leeson, Peter & Sanandaji, Tino, 2012, "Billionaires," Working Paper Series, Research Institute of Industrial Economics, number 893, Jan.
• Sanandaji, Tino, 2012, "The International Mobility of Billionaires," Working Paper Series, Research Institute of Industrial Economics, number 904, Mar, revised 02 Dec 2014.
• Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series, Research Institute of Industrial Economics, number 936, Nov, revised 24 Nov 2014.
• Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012, "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:8, Jun.
• Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:11, Nov, revised 04 Aug 2015.
• Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012, "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Center for Labor Studies, Uppsala University, Department of Economics, number 2012:13, Jun.
• Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012, "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Uppsala University, Department of Economics, number 2012:11, Jun.
• Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Uppsala University, Department of Economics, number 2012:18, Nov, revised 04 Aug 2015.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2012, "Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201205, Oct.
• Mendolicchio, Concetta & Paolini, Dimitri & Pietra, Tito, 2012, "Asymmetric information and overeducation," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201214.
• Ella Sysak & Volodymyr Slobodian, 2012, "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-34, December.
• Kevin A. Diehl, 2012, "Why Higher Levels Of Auditor-Provided Tax Services Lower The Likelihood Of Restatements," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 13-30.
• Jose Manuel Osorio Atondo, 2012, "Provisional Payments Of Income Tax On Legal Persons Status In Mexico Transgress The Contributive Capacity Principle, Los Pagos Provisionales Del Impuesto Sobre La Renta De Las Personas Morales En Mexico, Transgreden El Principio De Capacidad Contribu," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 5, issue 1, pages 119-129.
• Ossowski, Rolando & Gonzáles-Castillo, Alberto, 2012, "Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean," IDB Publications (Working Papers), Inter-American Development Bank, number 4045, Aug, DOI: http://dx.doi.org/10.18235/0011400.
• Lora, Eduardo, 2012, "Las reformas estructurales en América Latina: Qué se ha reformado y cómo medirlo (Versión actualizada)," IDB Publications (Working Papers), Inter-American Development Bank, number 4086, Oct, DOI: http://dx.doi.org/10.18235/0012151.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Eduardo Lora, 2012, "Structural reform in Latin America: What has been reformed and how it can be quantified (updated Version)," Research Department Publications, Inter-American Development Bank, Research Department, number 4809, Oct.
• Eduardo Lora, 2012, "Las reformas estructurales en América Latina: Qué se ha reformado y cómo medirlo (Versión actualizada)," Research Department Publications, Inter-American Development Bank, Research Department, number 4826, Oct.
• Luca Agnello & Jacopo Cimadomo, 2012, "Discretionary Fiscal Policies over the Cycle: New Evidence Based on the ESCB Disaggregated Approach," International Journal of Central Banking, International Journal of Central Banking, volume 8, issue 2, pages 43-85, June.
• Mr. Michael Keen & Ruud A. de Mooij, 2012, "Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times," IMF Working Papers, International Monetary Fund, number 2012/085, Mar.
• Mr. Michael Keen & Mr. Christos Kotsogiannis, 2012, "Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments," IMF Working Papers, International Monetary Fund, number 2012/289, Dec.
• Francesco Busato & Bruno Chiarini, 2012, "Steady state Laffer curve with the underground economy," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 8, Jul.
• Doerrenberg, Philipp & Peichl, Andreas, 2012, "The Impact of Redistributive Policies on Inequality in OECD Countries," IZA Discussion Papers, IZA Network @ LISER, number 6505, Apr.
• Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012, "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," IZA Discussion Papers, IZA Network @ LISER, number 6641, Jun.
• Faber, Riemer & Koning, Pierre, 2012, "Why Not Fully Spend a Conditional Block Grant?," IZA Discussion Papers, IZA Network @ LISER, number 6712, Jul.
• Stovicek, Klara & Turrini, Alessandro, 2012, "Benchmarking Unemployment Benefits in the EU," IZA Policy Papers, Institute of Labor Economics (IZA), number 43, Jun.
• Commander, Simon, 2012, "A Guide to the Political Economy of Reforming Energy Subsidies," IZA Policy Papers, Institute of Labor Economics (IZA), number 52, Dec.
• Schneider, Hilmar, 2012, "Die Beseitigung von Arbeitszeithürden als Beitrag zur Lösung des Fachkräftemangels," IZA Standpunkte, Institute of Labor Economics (IZA), number 50, Oct.
• Thomas H.W. ZIESEMER, 2012, "Worker remittances and government behaviour in the receiving countries," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, volume 3, pages 37-59, December.
• Brita Bye & Birger Strøm & Turid Åvitsland, 2012, "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 3, pages 368-392, June, DOI: 10.1007/s10797-011-9193-9.
• Andreas Georgiadis & Alan Manning, 2012, "Spend it like Beckham? Inequality and redistribution in the UK, 1983–2004," Public Choice, Springer, volume 151, issue 3, pages 537-563, June, DOI: 10.1007/s11127-010-9758-7.
• Salmai Qari & Kai Konrad & Benny Geys, 2012, "Patriotism, taxation and international mobility," Public Choice, Springer, volume 151, issue 3, pages 695-717, June, DOI: 10.1007/s11127-011-9765-3.
• Jack Francis & Tsing Wu & Nan-Ting Kuo, 2012, "Effects of tax reform on drop-off ratios and on the ex-dividend and ex-right prices," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 2, pages 147-164, August, DOI: 10.1007/s11156-011-0246-z.
• Mikael Stenkula, 2012, "Taxation and entrepreneurship in a welfare state," Small Business Economics, Springer, volume 39, issue 1, pages 77-97, July, DOI: 10.1007/s11187-010-9296-1.
• Daniel le Maire & Bertel Schjerningo, 2012, "Tax Bunching, Income Shifting and Self-employment," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2012-04, May.
• Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2012, "Patriotism, taxation and international mobility," Munich Reprints in Economics, University of Munich, Department of Economics, number 22071.
• Hendel, Ulrich, 2012, "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," Discussion Papers in Economics, University of Munich, Department of Economics, number 13999, Sep.

2011

• Beatriz Muriel, 2011, "Bolivian Sub-National Revenues: A Review," Development Research Working Paper Series, Institute for Advanced Development Studies, number 04/2011, May.
• Michael Woodford, 2011, "Simple Analytics of the Government Expenditure Multiplier," American Economic Journal: Macroeconomics, American Economic Association, volume 3, issue 1, pages 1-35, January.
• D'Antoni, Jeremy M. & Mishra, Ashok K., 2011, "Assessing Participation in the Milk Income Loss Contract Program and its Impact on Milk Production," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103775, DOI: 10.22004/ag.econ.103775.
• Fletcher, Jason, 2011, "Soda Taxes and Substitution Effects: Will Obesity be Affected?," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117066.
• Salois, Matthew J. & Tiffin, J. Richard, 2011, "The Impacts of Fat Taxes and Thin Subsidies on Nutrient Intakes," 85th Annual Conference, April 18-20, 2011, Warwick University, Coventry, UK, Agricultural Economics Society, number 108789, Apr, DOI: 10.22004/ag.econ.108789.
• Jotzo, Frank & Pickering, Jonathan & Wood, Peter J., 2011, "Fulfilling Australia’s International Climate Finance Commitments: Which Sources of Financing are Promising and How Much Could They Raise?," Working Papers, Australian National University, Centre for Climate Economics & Policy, number 249538, Oct, DOI: 10.22004/ag.econ.249538.
• Rava, Catalina & Lanfranco, Bruno A. & Ferraro, Bruno, 2011, "Beneficios privados y beneficios sociales en la cadena de la manzana para la exportación en el Uruguay," Serie Tecnica, Instituto Nacional de Investigacion Agropecuaria (INIA), number 121682, Jun, DOI: 10.22004/ag.econ.121682.
• Marius Herbei & Ion Popovici, 2011, "Theoretical Considerations Tax System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 70-75.
• Radu BUZIERNESCU & Mihai ANTONESCU, 2011, "Practical and Theoretical Aspects on Transfer Pricing," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 102-106, December.
• Gheorghe MATEI & Daniela PÎRVU, 2011, "Reasons for Tax Harmonization in the EU," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 66-75, December.
• Narcis MITU & Marcel DRACEA & Nicoleta DRACEA, 2011, "Green Taxation in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 82-88, December.