Research classified by Journal of Economic Literature (JEL) codes

2005

• Lans Bovenberg, A. & Jacobs, Bas, 2005, "Redistribution and education subsidies are Siamese twins," Journal of Public Economics, Elsevier, volume 89, issue 11-12, pages 2005-2035, December.
• Robinson, James A. & Torvik, Ragnar, 2005, "White elephants," Journal of Public Economics, Elsevier, volume 89, issue 2-3, pages 197-210, February.
• Emran, M. Shahe & Stiglitz, Joseph E., 2005, "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, volume 89, issue 4, pages 599-623, April.
• Haimanko, Ori & Le Breton, Michel & Weber, Shlomo, 2005, "Transfers in a polarized country: bridging the gap between efficiency and stability," Journal of Public Economics, Elsevier, volume 89, issue 7, pages 1277-1303, July.
• K. Peren Arin & Faik Koray, 2005, "Fiscal Policy And Economic Activity: Us Evidence," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2005-09, Apr.
• Zhu, Z. & Krug, B., 2005, "China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2005-088-ORG, Dec.
• Saarimaa, Tuukka, 2005, "Taxation and Debt Financing of Home Acquisition: Evidence from the Finnish 1993 Tax Reform," Discussion Papers, VATT Institute for Economic Research, number 366.
• Karsten Jeske & Sagiri Kitao, 2005, "Health insurance and tax policy," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2005-14.
• Giorgio Brunello & Claudio Lupi & Patrizia Ordine, 2005, "Labor Taxes in Local Labor Markets: Evidence from Italian Regions," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 1, pages 29-54, September.
• Luigi Bernardi, 2005, "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 139-158, November.
• Henri Sterdyniak, 2005, "Taxation in Europe: Towards more competition or more co-ordination," Sciences Po Economics Publications (main), HAL, number hal-00972873, Dec.
• Henri Sterdyniak, 2005, "Taxation in Europe: Towards more competition or more co-ordination," Working Papers, HAL, number hal-00972873, Dec.
• Friberg, Richard & Asplund, Marcus & Wilander, Fredrik, 2005, "Demand and Distance: Evidence on Cross-Border Shopping," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 587, Feb.
• Roine, Jesper & Waldenström, Daniel, 2005, "Top Incomes in Sweden over the Twentieth Century," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 602, Aug.
• Muren, Astri & Nyberg, Sten, 2005, "Young Liberals and Old Conservatives - Inequality, Mobility and Redistribution," Research Papers in Economics, Stockholm University, Department of Economics, number 2005:9, Sep.
• Gonzalo Fernández de Córdoba & Ramón J. Torregrosa, 2005, "Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España," Hacienda Pública Española / Review of Public Economics, IEF, volume 175, issue 4, pages 9-23, december.
• Hongli Feng & David A. Hennessy, 2005, "Production and Abatement Distortions under Noisy Green Taxes," Center for Agricultural and Rural Development (CARD) Publications, Center for Agricultural and Rural Development (CARD) at Iowa State University, number 05-wp409, Oct.
• Haimanko, Ori & Le Breton, Michel & Weber, Shlomo, 2005, "The Stability Threshold and Two Facets of Polarization," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 366.
• Richard Disney & Carl Emmerson, 2005, "Public pension reform in the United Kingdom: what effect on the financial well-being of current and future pensioners?," Fiscal Studies, Institute for Fiscal Studies, volume 26, issue 1, pages 55-81, March.
• Rodrigo Cerda & Luis Felipe Lagos & Hermann González, 2005, "Efectos Dinámicos de la Política Fiscal," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 42, issue 125, pages 63-77.
• Santiago J. Rubio, 2005, "Tariff Agreements And Non-Renewable Resource International Monopolies: Prices Versus Quantitites," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2005-10, Mar.
• Poutvaara, Panu & Wagener, Andreas, 2005, "To Draft or Not to Draft? Efficiency, Generational Incidence, and Political Economy of Military Conscription," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1559, Apr.
• Schiff, Maurice, 2005, "Brain Gain: Claims about Its Size and Impact on Welfare and Growth Are Greatly Exaggerated," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1599, May.
• Gersbach, Hans & Siemers, Lars, 2005, "Can Democracy Educate a Society?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1693, Jul.
• Immervoll, Herwig & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Saez, Emmanuel, 2005, "Welfare Reform in European Countries: A Microsimulation Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1810, Oct.
• Martin Halla & Friedrich G. Schneider, 2005, "Taxes and Benefits: Two Distinct Options to Cheat on the State?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2005-05, Aug.
• Jonathan Klick & Francesco Parisi, 2005, "Intra-Jurisdictional Tax Competition," Constitutional Political Economy, Springer, volume 16, issue 4, pages 387-395, December, DOI: 10.1007/s10602-005-4319-7.
• Howell H. Zee, 2005, "Notes and Communications," De Economist, Springer, volume 153, issue 4, pages 461-471, December, DOI: 10.1007/s10645-005-2662-8.
• Karl Aiginger & Martin Falk, 2005, "Explaining Differences in Economic Growth among OECD Countries," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 32, issue 1, pages 19-43, March, DOI: 10.1007/s10663-005-1977-7.
• Larry Karp, 2005, "Nonpoint Source Pollution Taxes and Excessive Tax Burden," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 31, issue 2, pages 229-251, June, DOI: 10.1007/s10640-005-1772-8.
• Maria García-valiñas, 2005, "Efficiency and Equity in Natural Resources Pricing: A Proposal for Urban Water Distribution Service," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 32, issue 2, pages 183-204, October, DOI: 10.1007/s10640-005-3363-0.
• Sinikka Hämäläinen, 2005, "Optimal Commodity Taxes with Tourist Demand," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 11, issue 1, pages 121-122, February, DOI: 10.1007/s11294-004-7501-1.
• Marko Köthenbürger, 2005, "Leviathans, federal transfers, and the cartelization hypothesis," Public Choice, Springer, volume 122, issue 3, pages 449-465, March, DOI: 10.1007/s11127-005-7518-x.
• Gabriella Legrenzi, 2005, "Asymmetries in the Growth of Governments," Keele Economics Research Papers, Centre for Economic Research, Keele University, number KERP 2005/03, Mar.
• Gabriella Legrenzi & Costas Milas, 2005, "Non-linear adjustments in fiscal policy," Keele Economics Research Papers, Centre for Economic Research, Keele University, number KERP 2005/04, Feb.
• Tomas Kögel, 2005, "On Substituting Consumption Taxes for Unemployment Insurance Contributions to Reduce Unemployment," Discussion Paper Series, Department of Economics, Loughborough University, number 2005_11, Sep, revised Sep 2005.
• Thomas Piketty & Gilles Postel-Vinay & Jean-Laurent Rosenthal, 2005, "Wealth concentration in a developing economy : Paris and France, 1807-1994," Research Unit Working Papers, Laboratoire d'Economie Appliquee, INRA, number 0504, May.
• Tetsuo Ono, 2005, "Environmental-tax financed Social Security Tax Cuts and the Double Dividend," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 178-200, July.
• Joseph Daniels & Walid Hejazi & Marc von der Ruhr, 2005, "Regional vs. Global Financing Strategies for U.S. MNEs," Working Papers and Research, Marquette University, Center for Global and Economic Studies and Department of Economics, number 0511, Jun.
• Kalina Koleva, 2005, "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r05050, Jul.
• James M. Poterba (ed.), 2005, "Tax Policy and the Economy, Volume 19," MIT Press Books, The MIT Press, number 0262162369, edition 1, ISBN: ARRAY(0x6bc5b358), December.
• Clemens Sialm, 2005, "Tax Changes and Asset Pricing: Time-Series Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 11756, Nov.
• Michael R. Ward, 2005, "Rationalizing the E-Rate: The Effects of Subsidizing IT in Education," Working Papers, NET Institute, number 05-25, Oct, revised Oct 2005.
• S. Raspiller, 2005, "Tax competition: main lessons from the economic analysis," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2005-07.
• James A. Robinson & Ragnar Torvik, 2005, "A Political Economy Theory of the Soft Budget Constraint," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 5605, Aug.
• Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2005, "Welfare Reform in European Countries: A Microsimulation Analysis," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 28, Sep, DOI: 10.1787/873766824646.
• Przemyslaw Kowalski, 2005, "Impact of Changes in Tariffs on Developing Countries' Government Revenue," OECD Trade Policy Papers, OECD Publishing, number 18, Apr, DOI: 10.1787/210755276421.
• Christopher J. Ellis & Oguzhan C. Dincer & Glenn R. Waddell, 2005, "Corruption, Decentralization and Yardstick Competition," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2005-5, Mar, revised 01 Jan 2006.
• Bernardi, Luigi & Fumagalli, Laura & Gandullia, Luca, 2005, "Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues," MPRA Paper, University Library of Munich, Germany, number 18214, Jul.
• Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005, "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper, University Library of Munich, Germany, number 1869, Jun.
• Rizzo, Leonzio, 2005, "Interaction between Vertical and Horizontal tax Competition: Theory and Evidence," MPRA Paper, University Library of Munich, Germany, number 5334, Jan.
• Jan Pavel & Leoš Vítek, 2005, "Mezní efektivní daňové sazby zaměstnanců na českém a slovenském pracovním trhu v období transformace
  [Marginal effective tax rates on employees on czech and slovak labour market in the period of tr," Politická ekonomie, Prague University of Economics and Business, volume 2005, issue 4, pages 477-494, DOI: 10.18267/j.polek.518.
• Isabel Horta Correia, 2005, "Consumption Taxes and Redistribution," Working Papers, Banco de Portugal, Economics and Research Department, number w200511.
• Cesaire Meh, 2005, "Entrepreneurship, Wealth Inequality, and Taxation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 8, issue 3, pages 688-719, July, DOI: 10.1016/j.red.2005.03.001.
• Finn Kydland & Espen Henriksen, 2005, "Endogenous Money, Inflation and Welfare," 2005 Meeting Papers, Society for Economic Dynamics, number 919.
• Rogério Ladeira Furquim Werneck, 2005, "Tax reform on the brink of fiscal dominance: a political economy model," Textos para discussão, Department of Economics PUC-Rio (Brazil), number 505, Aug.
• Rogério Ladeira Furquim Werneck, 2005, "Além da estabilização: desafios da agenda fiscal," Textos para discussão, Department of Economics PUC-Rio (Brazil), number 514, Dec.
• Soohyung Lee, 2005, "The Effects of Temptation on the Optimal Provision of Education," Discussion Papers, Stanford Institute for Economic Policy Research, number 05-030, Sep.
• James Milway, 2005, "Fixing Fiscal Federalism to Improve Canada’s Productivity Performance," International Productivity Monitor, Centre for the Study of Living Standards, volume 11, pages 11-20, Fall.
• Birol Karakurt, 2005, "Sermaye Kaçışı Problemi Karşısında Değişen Vergileme Anlayışı," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2005-2.
• Ute Schmiel, 2005, "Werturteilsfreiheit als Postulat für die Betriebswirtschaftliche Steuerlehre?," Schmalenbach Journal of Business Research, Springer, volume 57, issue 6, pages 525-545, September, DOI: 10.1007/BF03372773.
• Paul Belleflamme & Jean Hindriks, 2005, "Yardstick competition and political agency problems," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 24, issue 1, pages 155-169, September, DOI: 10.1007/s00355-003-0297-8.
• Marja Riihelä & Risto Sullström & Matti Tuomala, 2005, "Trends in Top Income Shares in Finland," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0542, Jun.
• Keen, M. & Ligthart, J.E., 2005, "Coordinating tariff reduction and domestic tax reform under imperfect competition," Other publications TiSEM, Tilburg University, School of Economics and Management, number db2f2573-0206-4b08-b9ae-c.
• Tracy Oliver & Scott Bartley, 2005, "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
• Bernardi, Luigi & Fraschini, Angela, 2005, "Tax system and tax reforms in India," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 45, Apr.
• Stan McMillen & Mark Sheridan & Bryant Goulding & Patrick Flaherty & Sharan Sharma & Bingbo Hu, 2005, "Connecticut's Spending Cap: It's History and An Alternative Spending Growth Rule," CCEA Studies, University of Connecticut, Connecticut Center for Economic Analysis, number 2005-05, Sep.
• Schiff, Maurice, 2005, "Brain gain : claims about its size and impact on welfare and growth are greatly exaggerated," Policy Research Working Paper Series, The World Bank, number 3708, Sep.
• K Peren Arin & Faik Koray, 2005, "Fiscal Policy and Economic Activity: U.S. Evidence," Macroeconomics, University Library of Munich, Germany, number 0508024, Aug.
• W. Robert Reed & Cynthia L. Rogers, 2005, "Tax Burden and the Mismeasurement of State Tax Policy," Public Economics, University Library of Munich, Germany, number 0505001, May.
• Edgar L. Feige, 2005, "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics, University Library of Munich, Germany, number 0506011, Jun.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511002, Nov.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511003, Nov.
• Pedro H. Albuquerque, 2005, "BAD Taxation: Disintermediation and Illiquidity in a Bank Account Debits Tax Model," Public Economics, University Library of Munich, Germany, number 0511019, Nov, revised 26 Dec 2005.
• Pedro H. Albuquerque, 2005, "Os Impactos Econômicos da CPMF: Teoria e Evidência," Public Economics, University Library of Munich, Germany, number 0511020, Nov, revised 26 Nov 2005.
• Wen Li Cheng & Meng-Chun Liu & Xiaokai Yang, 2005, "A Ricardian Model With Endogenous Comparative Advantage And Endogenous Trade Policy Regimes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, "An Inframarginal Approach To Trade Theory".
• Boss, Alfred, 2005, "Tax competition and tax revenues," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1256.
• Mountford, Andrew & Uhlig, Harald, 2005, "What are the effects of fiscal policy shocks?," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2005-039.
• Wolff, Guntram B., 2005, "Measuring tax burdens in Europe," ZEI Working Papers, University of Bonn, ZEI - Center for European Integration Studies, number B 09-2005.

2004

• Chris Crowe, 2004, "Inflation, Inequality and Social Conflict," Money Macro and Finance (MMF) Research Group Conference 2004, Money Macro and Finance Research Group, number 69, Sep.
• Hellwig, Martin, 2004, "Optimal income taxation, public-goods provision and public-sector pricing : a contribution to the foundations of public economics," Papers, Sonderforschungsbreich 504, number 04-42.
• Martin Hellwig, 2004, "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2004_14, Nov.
• Jean-Pierre Galavielle, 2004, "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r04032, Mar.
• GRAVEL, Nicolas & POITEVIN, Michel, 2004, "The Progressivity of Equalization Payments in Federations," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2004-12.
• GRAVEL, Nicolas & POITEVIN, Michel, 2004, "The Progressivity of Equalization Payments in Federations," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 14-2004.
• Peter Birch Sørensen (ed.), 2004, "Measuring the Tax Burden on Capital and Labor," MIT Press Books, The MIT Press, number 0262195038, edition 1, ISBN: ARRAY(0x6bf874c0), December.
• Todd Sinai & Joseph Gyourko, 2004, "The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980–2000," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 18".
• Alan J. Auerbach, 2004, "How Much Equity Does the Government Hold?," NBER Working Papers, National Bureau of Economic Research, Inc, number 10291, Feb.
• Todd Sinai & Joseph Gyourko, 2004, "The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980 to 2000," NBER Working Papers, National Bureau of Economic Research, Inc, number 10322, Feb.
• David F. Bradford, 2004, "The X Tax in the World Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10676, Aug.
• Pablo Antolín & Alain de Serres & Christine de la Maisonneuve, 2004, "Long-Term Budgetary Implications of Tax-Favoured Retirement Plans," OECD Economics Department Working Papers, OECD Publishing, number 393, Jun, DOI: 10.1787/138080145732.
• Buly A. Cardak, 2004, "Education choice, neoclassical growth, and class structure," Oxford Economic Papers, Oxford University Press, volume 56, issue 4, pages 643-666, October.
• Guyonne Kalb, 2004, "Introduction: The Use of Simulation Models in Policy Analysis," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 7, issue 1, pages 1-12, March.
• Fabrizio Bulckaen & Marco Stampini, 2004, "Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2004/44, Jan.
• Gelan, Ayele, 2004, "System-wide Impacts of Agricultural Export Taxes: A Simulation Experiment with Ethiopian Data," MPRA Paper, University Library of Munich, Germany, number 1490.
• Evelin, Ahermaa & Luigi, Bernardi, 2004, "Tax polici in new EU members: Estonia and othr Baltic states," MPRA Paper, University Library of Munich, Germany, number 18158, Oct.
• Luigi, Bernardi & Mar, Chandler, 2004, "Main tax policy issues in the new members of Eu," MPRA Paper, University Library of Munich, Germany, number 18195, Apr.
• Hector Cury & Glenn Jenkins & CHUN-YAN KUO, 2004, "Fiscal Adjustment for Sustainable Growth in the Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2004-01, Mar.
• Glenn Jenkins & Chun-Yan Kuo, 2004, "Tax Expenditures In The Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2005-01, Jul.
• Glenn Jenkins & Bahro BERHAN, 2004, "The Economic Cost of "Clever" Tax Administration Ideas," Development Discussion Papers, JDI Executive Programs, number 2004-02, Feb.
• Fugaru, Amalia, 2004, "Fiscal Adjustment In Hungary (1991-2003)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 1, issue 4, pages 21-39, December.
• Michele Bagella & Leonardo Becchetti & David Andrés Londono Bedoya, 2004, "Investment and Export Subsidies in Italy: Who Gets Them and What Is Their Impact on Investment and Efficiency," Rivista di Politica Economica, SIPI Spa, volume 94, issue 2, pages 61-102, March-Apr.
• Carla Angela & Giuseppe Eusepi, 2004, "Neither Behind, nor Beyond a Thick "Veil of Ignorance": The "Difference Principle" in the Impending European Constitution," Rivista di Politica Economica, SIPI Spa, volume 94, issue 4, pages 121-140, July-Augu.
• Rosanne Altshuler & Harry Grubert, 2004, "Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence," Departmental Working Papers, Rutgers University, Department of Economics, number 200406, Mar.
• Erling Holmøy & Birger Strøm, 2004, "The Social Cost of Government Spending in an Economy with Large Tax Distortions. A CGE Decomposition for Norway," Discussion Papers, Statistics Norway, Research Department, number 396, Dec.
• Christian Valenduc, 2004, "Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 6, Dec, revised Dec 2004.
• Ligthart, J.E., 2004, "Consumption Taxation in a Digital World : A Primer," Discussion Paper, Tilburg University, Center for Economic Research, number 2004-102.
• Keen, M. & Ligthart, J.E., 2004, "Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition," Discussion Paper, Tilburg University, Center for Economic Research, number 2004-78.
• Ligthart, J.E., 2004, "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM, Tilburg University, School of Economics and Management, number 46537bf7-4822-4dbe-b3fa-f.
• Ligthart, J.E., 2004, "Consumption taxation in a digital world : A primer," Other publications TiSEM, Tilburg University, School of Economics and Management, number a09d9891-43fc-44c5-896a-6.
• Keen, M. & Ligthart, J.E., 2004, "Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition," Other publications TiSEM, Tilburg University, School of Economics and Management, number cd0bc749-4ecb-4b1d-9f6a-3.
• Buly A Cardak, 2004, "Education Vouchers, Growth and Income Inequality," Working Papers, School of Economics, La Trobe University, number 2004.03, Mar.
• Rasmus Kattai & Kaie Kerem & Kadrin Keres & Martti Randveer, 2004, "Fiscal Policy as a Determinant of Consumption Expenditure: The Estonian Case," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 111.
• Raymond Fisman & Shang-Jin Wei, 2004, "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, volume 112, issue 2, pages 471-500, April, DOI: 10.1086/381476.
• Simonetta Botarelli, 2004, "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena, Department of Economics, University of Siena, number 434, Sep.
• Can Erbil, 2004, "Trade Taxes Are Expensive," International Trade, University Library of Munich, Germany, number 0409002, Sep.
• Helmuth Cremer & ) & Pierre Pestieau, 2004, "Wealth Trasfer Taxation: A Survey," Public Economics, University Library of Munich, Germany, number 0401004, Jan.
• Cecile Aubert & Pranab K. Bardhan & Jeff Dayton-Johnson, 2004, "Artfilms, Handicrafts and Other Cultural Goods: The Case for Subsidy," Public Economics, University Library of Munich, Germany, number 0407001, Jul.
• M. Shahe Emran & Joseph E. Stiglitz, 2004, "Price-neutral Tax Reform With an Informal Economy," Public Economics, University Library of Munich, Germany, number 0407010, Jul.
• Germa Bel & Antonio Miralles, 2004, "Machiavellian Taxation? The political economy of public service financing," Public Economics, University Library of Munich, Germany, number 0409013, Sep.
• Haberer, Markus, 2004, "Might a Securities Transactions Tax Mitigate Excess Volatility? Some Evidence From the Literature," CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE), number 04/06.
• Siebert, Horst, 2004, "Germany's fiscal policy stance," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1196.
• Franzese, Robert J. & Hays, Jude C., 2004, "Modeling international diffusion: Inferential benefits and methodological challenges, with an application to international tax competition," Discussion Papers, Research Unit: Institutions, States, Markets, WZB Berlin Social Science Center, number SP II 2004-12.
• Alan Auerbach, 2004, "How Much Equity Does the Government Hold?," American Economic Review, American Economic Association, volume 94, issue 2, pages 155-160, May, DOI: 10.1257/0002828041301489.
• José Adrian Pintos Payeras & Marina Silva Cunha, 2004, "O Princípio do Sacrifício Eqüitativo no Sistema Tributário Brasileiro," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 5, issue 2, pages 297-339.
• José Adrian Pintos Payeras & Marina Silva da Cunha, 2004, "O princípio do sACRIFÍCIO eqüitativo no sistema tributário brasileiro," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 026.
• Bruce Chapman & Linda Botterill & Michael Egan, 2004, "Income Related Loans for Drought Relief," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 472, Apr.
• Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004, "Societal Institutions and Tax Effort in Developing Countries," 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 paper0406, Sep.
• Morten I. Lau & Panu Poutvaara & Andreas Wagener, 2004, "Dynamic Costs of the Draft," German Economic Review, Verein für Socialpolitik, volume 5, issue 4, pages 381-406, November, DOI: 10.1111/j.1465-6485.2004.00114.x.
• Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004, "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, volume 106, issue 4, pages 703-720, December, DOI: 10.1111/j.0347-0520.2004.00384.x.
• F. Barigozzi & B. Villeneuve, 2004, "The signaling effect of tax policy," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 500.
• P. Giannoccolo, 2004, "The Brain Drain. A Survey of the Literature," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 526.
• Lau Morten I. & Poutvaara Panu & Wagener Andreas, 2004, "Dynamic Costs of the Draft," German Economic Review, De Gruyter, volume 5, issue 4, pages 381-406, December, DOI: 10.1111/j.1465-6485.2004.00114.x.
• Luigi Bonatti, 2004, "Fiscal transfers and distributive conflict in a simple endogenous growth model with unemployment," Working Papers (-2012), University of Bergamo, Department of Economics, number 0401, Aug.
• Walter Hettich & Stanley L. Winer, 2004, "Regulation and Taxation: Analyzing Policy Interdependence," Carleton Economic Papers, Carleton University, Department of Economics, number 04-03, Mar.
• Juan Prieto Rodríguez & Juan Gabriel Rodríguez & Rafael Salas, 2004, "Interactions inequality-polarization: an impossibility result," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/64.
• Christopher Crowe, 2004, "Inflation, Inequality and Social Conflict," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0657, Nov.
• Jo Thori Lind, 2003, "Fractionalization and the Size of Government," CESifo Working Paper Series, CESifo, number 1000.
• Helmuth Cremer & Pierre Pestieau, 2003, "Wealth Transfer Taxation: A Survey," CESifo Working Paper Series, CESifo, number 1061.
• Ann-Sofie Kolm & Birthe Larsen, 2003, "Wages, Unemployment, and the Underground Economy," CESifo Working Paper Series, CESifo, number 1086.
• Tomer Blumkin & Efraim Sadka, 2004, "Minimum Wage with Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 1125.
• Veronika Grimm & Frank Riedel & Elmar G. Wolfstetter, 2000, "Implementing Efficient Market Structure," CESifo Working Paper Series, CESifo, number 269.
• Eric J. Bartelsman & Roel Beetsma, 2000, "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," CESifo Working Paper Series, CESifo, number 324.
• Andreas Haufler & Guttorm Schjelderup & Frank Stähler, 2000, "Commodity Taxation and International Trade in Imperfect Markets," CESifo Working Paper Series, CESifo, number 376.
• Elmar G. Wolfstetter, 2001, "The Swiss UMTS Spectrum Auction Flop: Bad Luck or Bad Design," CESifo Working Paper Series, CESifo, number 534.
• Veronika Grimm & Frank Riedel & Elmar G. Wolfstetter, 2001, "The Third Generation (UMTS) Spectrum Auction in Germany," CESifo Working Paper Series, CESifo, number 584.
• Michela Redoano & Kimberley Ann Scharf, 2001, "The Political Economy of Policy Centralization: Direct Versus Representative Democracy," CESifo Working Paper Series, CESifo, number 602.
• David Bradford, 2001, "Reforming Budgetary Language," CESifo Working Paper Series, CESifo, number 619.
• David Bradford, 2003, "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series, CESifo, number 997.
• Katrin Millock & Céline Nauges & Thomas Sterner, 2004, "Environmental Taxes: A Comparison of French and Swedish Experience from Taxes on Industrial Air Pollution," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 01, pages 30-34, April.
• Rüdiger Parsche & Doina Radulescu & Doina Maria Radulescu, 2004, "Taxing Means of Agricultural Production in Germany: A RelativelyHigh Tax Burden Compared to Other Important EU Competitors," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 02, pages 48-54, July.
• Robin Boadway, 2004, "The Dual Income Tax System - An Overview," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 03-08, October.
• Vidar Christiansen, 2004, "Norwegian Income Tax Reforms," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 09-14, October.
• Christoph Spengel & Wolfgang Wiegard, 2004, "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 15-22, October.
• Margit Schratzenstaller, 2004, "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 23-30, October.
• Rüdiger Parsche & Rigmar Osterkamp, 2004, "Child Support and Children's Tax Allowances in Selected European Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 50-54, October.
• Rüdiger Parsche & Chang Woon Nam & Doina Radulescu & Manfred Schöpe & Doina Maria Radulescu, 2004, "Taxation of Agricultural Means of Production in Selected EU Partner Countries," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 20.
• Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004, "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 5, issue 02, pages 30-34, October.
• Tobias Seidel & Frank Westermann, 2004, "Konjunkturelle Auswirkungen des Vorziehens der Steuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 01, pages 25-30, January.
• Hans-Wolfgang Arndt & Franz W. Wagner & Friedrich Merz, 2004, "Wie einfach kann ein Steuersystem sein?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 01, pages 3-9, January.
• Kurt Faltlhauser, 2004, "Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 15-20, January.
• Markus Achatz, 2004, "Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 28-33, January.
• Gernot Mittler, 2004, "Die Mehrwertsteuer wird zur Achillesferse der Staatseinnahmen in Europa," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 5-9, January.
• Doina Radulescu, 2004, "Produktionsmittelbesteuerung in der Landwirtschaft: In Deutschland relativ hohe Belastung im Vergleich zu wichtigen EU-Konkurrenzländern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 05, pages 20-27, March.
• Wolfram F. Richter & Peter Bareis & Matthias Wrede & Martin Gasche, 2004, "Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 05, pages 5-19, March.