Research classified by Journal of Economic Literature (JEL) codes

2020

• Colombino, Ugo & Islam, Nizamul, 2020, "Combining Microsimulation and Optimization to Identify Optimal Flexible Tax-Transfer Rules," IZA Discussion Papers, IZA Network @ LISER, number 13309, May.
• Apps, Patricia & Rees, Ray, 2020, "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers, IZA Network @ LISER, number 13326, Jun.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare Improving Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 13483, Jul.
• Colombino, Ugo & Islam, Nizamul, 2020, "Optimal Tax-Transfer Rules under Equilibrium and New Labour Demand Scenarios," IZA Discussion Papers, IZA Network @ LISER, number 13541, Jul.
• Bjørneby, Marie & Markussen, Simen & Røed, Knut, 2020, "Does the Wealth Tax Kill Jobs?," IZA Discussion Papers, IZA Network @ LISER, number 13766, Oct.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2020-22, Oct.
• Koji Yokote, 2020, "On optimal taxes and subsidies: A discrete saddle-point theorem with application to job matching under constraints," The Journal of Mechanism and Institution Design, Society for the Promotion of Mechanism and Institution Design, University of York, volume 5, issue 1, pages 37-77, December, DOI: 10.22574/jmid.2020.12.002.
• Alexandru - Ilie Buzatu, 2020, "International Growth Strategies For Digital Entrepreneurial Companies In Developing Countries From Eu Region," Junior Scientific Researcher, SC Research Publishing SRL, volume 6, issue 1, pages 2-14, May.
• Reynaldo Senra Hodelin, 2020, "Development banking under weak institutions and imperfect credit markets," Annals of Finance, Springer, volume 16, issue 3, pages 353-380, September, DOI: 10.1007/s10436-020-00372-2.
• Halvor B. Storrøsten, 2020, "Emission Regulation of Markets with Sluggish Supply Structures," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 77, issue 1, pages 1-33, September, DOI: 10.1007/s10640-020-00433-0.
• David Madden & Michael Savage, 2020, "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 153-193, February, DOI: 10.1007/s10797-019-09543-y.
• Justina Klimaviciute, 2020, "Long-term care and myopic couples," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 77-102, February, DOI: 10.1007/s10797-019-09552-x.
• John Creedy & Norman Gemmell & Nicolas Hérault & Penny Mok, 2020, "A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 409-434, April, DOI: 10.1007/s10797-019-09558-5.
• Jie Ma & Ian Wooton, 2020, "Market size, product differentiation and bidding for new varieties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 257-279, April, DOI: 10.1007/s10797-019-09559-4.
• George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020, "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 339-362, April, DOI: 10.1007/s10797-019-09564-7.
• Stephanie Armbruster & Beat Hintermann, 2020, "Decentralization with porous borders: public production in a federation with tax competition and spillovers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 606-642, June, DOI: 10.1007/s10797-019-09572-7.
• Shafik Hebous & Alexander Klemm, 2020, "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 753-777, June, DOI: 10.1007/s10797-019-09583-4.
• Ben Lockwood, 2020, "Malas notches," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 779-804, August, DOI: 10.1007/s10797-020-09589-3.
• Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020, "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 951-979, August, DOI: 10.1007/s10797-020-09590-w.
• Yoshitomo Ogawa & Nobuhiro Hosoe, 2020, "Optimal indirect tax design in an open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 5, pages 1081-1107, October, DOI: 10.1007/s10797-020-09592-8.
• Michele Bisceglia, 2020, "Optimal taxation in a common resource oligopoly game," Journal of Economics, Springer, volume 129, issue 1, pages 1-31, January, DOI: 10.1007/s00712-019-00662-y.
• Jose M. Cordero & Cristina Polo & Nickolaos G. Tzeremes, 2020, "Evaluating the efficiency of municipalities in the presence of unobserved heterogeneity," Journal of Productivity Analysis, Springer, volume 53, issue 3, pages 377-390, June, DOI: 10.1007/s11123-020-00579-5.
• Kenji Fujiwara, 2020, "Revenue-Neutral Tax Reform in Vertically Related Markets," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 207, Apr.
• Takuya Obara & Yoshitomo Ogawa, 2020, "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 211, May, revised Jan 2021.
• Cristian Florian Florea, 2020, "Fiscal Cost Management: Means of Using Financial and Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 112-121, June.
• James Onuche Ayegba & Zhou Lu Lin, 2020, "An overview on enterprise networks and company performance," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 6, issue 2, pages 7-16.
• George Casamatta, 2020, "Optimal income taxation with tax avoidance," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 015, May.
• George Casamatta, 2020, "Optimal bequests taxation in the steady state," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 016, May.
• George Casamatta, 2020, "Optimal income taxation with tax avoidance and endogenous labor supply," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 017, Jun.
• Nerijus Cerniauskas & Alain Jousten, 2020, "Statutory, Effective and Optimal Net Tax Schedules in Lithuania," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 72, Feb.
• Nora Paulus, 2020, "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 20-17.
• Martin F. Hellwig, 2020, "Property Taxes and Dynamic Inefficiency: A Correction of a "Correction"," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2020_15, Jun.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020, "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Alberto F. Alesina & Stefanie Stantcheva, 2020, "Diversity, Immigration, and Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 26620, Jan.
• Louis Kaplow, 2020, "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 26683, Jan.
• Mattia Landoni & Stephen P. Zeldes, 2020, "Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26700, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Hunt Allcott & Charlie Rafkin, 2020, "Optimal Regulation of E-cigarettes: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 27000, Apr.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27109, May.
• David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Elias Ilin & Victor Ye, 2020, "The Marginal Net Taxation of Americans’ Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 27164, May.
• Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020, "Informality, Consumption Taxes and Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 27429, Jun.
• John Beshears & James J. Choi & Christopher Clayton & Christopher Harris & David Laibson & Brigitte C. Madrian, 2020, "Optimal Illiquidity," NBER Working Papers, National Bureau of Economic Research, Inc, number 27459, Jul.
• Naoki Aizawa & Soojin Kim & Serena Rhee, 2020, "Labor Market Screening and the Design of Social Insurance: An Equilibrium Analysis of the Labor Market for the Disabled," NBER Working Papers, National Bureau of Economic Research, Inc, number 27478, Jul.
• Ole Agersnap & Owen M. Zidar, 2020, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 27705, Aug.
• Eduardo Dávila, 2020, "Optimal Financial Transaction Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 27826, Sep.
• Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2020, "How Should Tax Progressivity Respond to Rising Income Inequality?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28006, Oct.
• Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020, "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28098, Nov.
• Mark J. Tremblay, 2020, "The Limits of Marketplace Fee Discrimination," Working Papers, NET Institute, number 20-10, Oct.
• Givati, Yehonatan, 2020, "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 107-136, April, DOI: 10.1561/108.00000042.
• Mukherjee, Sacchidananda, 2020, "Goods and Services Tax Efficiency across Indian States: Panel Stochastic Frontier Analysis," Working Papers, National Institute of Public Finance and Policy, number 20/310, Jul.
• Florens Flues & Kurt van Dender, 2020, "Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective," OECD Taxation Working Papers, OECD Publishing, number 48, Jun, DOI: 10.1787/91ad6a1e-en.
• Alex Clymo & Andrea Lanteri, 2020, "Fiscal Policy with Limited-Time Commitment," The Economic Journal, Royal Economic Society, volume 130, issue 627, pages 623-652.
• Catarina Reis, 2020, "Optimal taxation with unobservable investment in human capital," Oxford Economic Papers, Oxford University Press, volume 72, issue 2, pages 501-516.
• Steven D Baker & Burton Hollifield & Emilio Osambela, 2020, "Preventing Controversial Catastrophes," The Review of Asset Pricing Studies, Society for Financial Studies, volume 10, issue 1, pages 1-60.
• Genifera Claudia Bănică & Mariana LuminiÅ£a Coman (Linţă), 2020, "Analysis of the Role of Direct Taxes Administered by the National Agency for Fiscal Administration in the Formation of Public Financial Funds in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 852-858, August.
• Mariana LuminiÈ›a Coman (Linţă) & Genifera Claudia Bănică, 2020, "Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 883-892, August.
• Loredana Andreea Cristea & Alina Daniela Vodă & DragoÈ™ Mihai Ungureanu, 2020, "The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 863-870, December.
• Costinela ForÈ›ea & Viorica Ioan & Ioana Lăzărescu, 2020, "The Digital Economy - A Challenge for Fiscality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 914-921, December.
• Adam Brzezinski & Roberto Bonfatti & K. KıvançKaraman & Nuno Palma, 2020, "Monetary Capacity," Economics Series Working Papers, University of Oxford, Department of Economics, number 926, Nov.
• Tristram Sainsbury & Robert Breunig, 2020, "The urgent need for Tax Reform in Australia in the COVID-19 World," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 23, issue 2, pages 211-229.
• Manuela Raisova & Martina Regaskova & Kornelia Lazanyi, 2020, "The financial transaction tax: an ANOVA assessment of selected EU countries," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 15, issue 1, pages 29-48, March, DOI: 10.24136/eq.2020.002.
• Szabóné Bonifert, Éva, 2020, "Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 4, pages 531-553, DOI: https://doi.org/10.35551/PFQ_2020_4.
• Rita Bastião & Nuno de Sousa Pereira, 2020, "Performance in the Delivery of Primary Health Care Services: A Longitudinal Analysis," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 2002, May.
• Harashima, Taiji, 2020, "An Alternative Rationale for the Necessity of an Inheritance Tax," MPRA Paper, University Library of Munich, Germany, number 100015, May.
• Joto, Keigo & Konagane, Joji & Kono, Tatsuhito & Kuwahara, Masao, 2020, "Optimal Location-dependent Pricing Policies on Railways and Roads in a Continuous City," MPRA Paper, University Library of Munich, Germany, number 100446, May.
• Li, Fanghui & Wang, Gaowang & Zou, Heng-fu, 2020, "The spirit of capitalism and optimal capital taxation," MPRA Paper, University Library of Munich, Germany, number 100539, May.
• Iswahyudi, Heru, 2020, "The problem of gross receipts taxes in Indonesia: Economic distortions and policy options," MPRA Paper, University Library of Munich, Germany, number 100617, May.
• Jayasooriya, Sujith, 2020, "Macroeconometric Approach: Optimal Taxation Policies for Economic Growth in Emerging Asia," MPRA Paper, University Library of Munich, Germany, number 100748, May.
• Berliant, Marcus & Gouveia, Miguel, 2020, "On the political economy of income taxation," MPRA Paper, University Library of Munich, Germany, number 100803, May.
• Combey, Adama, 2020, "Evaluation De L’Ecart De Tva Au Togo
  [Evaluation Of The Vat Gap In Togo]," MPRA Paper, University Library of Munich, Germany, number 101478, Jun.
• Xu, Lili & Lee, Sang-Ho, 2020, "Corporate Profit Tax and Strategic Corporate Social Responsibility under Foreign Acquisition," MPRA Paper, University Library of Munich, Germany, number 102313, Aug.
• Sheremeta, Roman & Uler, Neslihan, 2020, "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper, University Library of Munich, Germany, number 102348, Jul.
• Doligalski, Pawel & Ndiaye, Abdoulaye & Werquin, Nicolas, 2020, "Redistribution with Performance Pay," MPRA Paper, University Library of Munich, Germany, number 102652, May.
• Wang, Gaowang & Zou, Heng-fu, 2020, "Optimal fiscal and monetary policy in economies with capital," MPRA Paper, University Library of Munich, Germany, number 102753, Sep.
• Harashima, Taiji, 2020, "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper, University Library of Munich, Germany, number 102937, Sep.
• Li, Cheng & Xiao, Yancheng, 2020, "Persuasion, Spillovers, and Government Interventions," MPRA Paper, University Library of Munich, Germany, number 103500.
• Giuranno, Michele G. & Scrimitore, Marcella & Stamatopoulos, Giorgos, 2020, "Subsidy policies and vertical integration in times of crisis: Can two virtues produce an evil?," MPRA Paper, University Library of Munich, Germany, number 104413, Nov.
• Abuselidze, George, 2020, "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper, University Library of Munich, Germany, number 104591.
• Todorova, Tamara & Vatoci, Besar, 2020, "Taxation and strategic reaction: A comparison of Cournot, Stackelberg and collusion," MPRA Paper, University Library of Munich, Germany, number 106487, Jun.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Nóbrega, Valter, 2020, "Optimal Taxation and Investment-Specific Technological Change," MPRA Paper, University Library of Munich, Germany, number 98917, Jan.
• Coelho, José, 2020, "Universal basic income and skill-biased technological change," MPRA Paper, University Library of Munich, Germany, number 99195, Jan, revised 20 Mar 2020.
• Chen, Jiaqi & Lee, Sang-Ho, 2020, "Endogenous timing game with R&D decisions and output subsidies," MPRA Paper, University Library of Munich, Germany, number 99503, Apr.
• Lee, Sang-Ho & Muminov, Timur, 2020, "R&D Spillovers and Welfare Effect of Privatization with an R&D Subsidy," MPRA Paper, University Library of Munich, Germany, number 99937, Mar.
• Petr David, 2020, "Rates of CO2 registration taxes levied on passenger cars in the EU - can they cause distortion?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 1, pages 07-32, DOI: 10.18267/j.efaj.235.
• Saša Ranđelović & Marko Vladisavljević, 2020, "Social Welfare Effects of Progressive Income Taxation under Increasing Inequality," Prague Economic Papers, Prague University of Economics and Business, volume 2020, issue 5, pages 575-599, DOI: 10.18267/j.pep.750.
• Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020, "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 236, Apr.
• Nicola Borri & Pietro Reichlin, 2020, "Online Appendix to "Optimal Taxation with Home Ownership and Wealth Inequality"," Online Appendices, Review of Economic Dynamics, number 19-19.
• Till Gross, 2020, "Code and data files for "Dynamic Optimal Fiscal Policy in a Transfer Union"," Computer Codes, Review of Economic Dynamics, number 18-182, revised .
• Guillaume Wilemme, 2020, "Code and data files for "Optimal Taxation to Correct Job Mismatching"," Computer Codes, Review of Economic Dynamics, number 18-309, revised .
• Agnieszka Markiewicz & Rafal Raciborski, 2020, "Code and data files for "Income Inequality and Stock Market Returns"," Computer Codes, Review of Economic Dynamics, number 19-128, revised .
• Nicola Borri & Pietro Reichlin, 2020, "Code and data files for "Optimal Taxation with Home Ownership and Wealth Inequality"," Computer Codes, Review of Economic Dynamics, number 19-19, revised .
• Walls, Margaret A. & Ashenfarb, Matthew, 2020, "Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands," RFF Working Paper Series, Resources for the Future, number 20-24, Dec.
• Hicham Doghmi, 2020, "La capacité de mobilisation des recettes fiscales au Maroc," Document de travail, Bank Al-Maghrib, Département de la Recherche, number 2020-1, Dec.
• Abdulnasser Hatemi-J, 2020, "Asymmetric Panel Causality Tests with an Application to the Impact of Fiscal Policy on Economic Performance in Scandinavia," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 73, issue 3, pages 389-404.
• Purwanto Purwanto, 2020, "The Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation," International Journal of Economics Development Research (IJEDR), Research and Intellectual Development Foundation, volume 1, issue 3, pages 213-224.
• Zahra Mohamadi Ahmadabadi & Bagher Darvishi, 2020, "Investigating the Iran Tax System Efficiency, Focusing Tax Buoyancy and Elasticity Indexes," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 2, pages 1-26.
• Marius SURUGIU & Raluca MAZILESCU, 2020, "The Impact Of Trust (In) And Power Of The Authorities On Tax Compliance In The Case Of Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 20, issue 4, pages 121-133.
• Thorsten Klinkner & Catarina dos Santos Firnhaber, 2020, "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 19-29.
• Gheorghița DINCĂ & Marius Sorin DINCĂ & Bardhyl DAUTI & Mirela Camelia BABA & Cătălina POPIONE, 2020, "Cyclicality of Fiscal Policy in the European Union," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 75-96, March.
• Anastasiou Athanasios & Kalamara Eleni & Kalligosfyris Charalampos, 2020, "Estimation of the size of tax evasion in Greece," Bulletin of Applied Economics, Risk Market Journals, volume 7, issue 2, pages 97-107.
• Marie-Louise Leroux & Pierre Pestieau, 2020, "Age-related taxation of bequests in the presence of a dependency risk," Cahiers de recherche / Working Papers, Chaire de recherche sur les enjeux économiques intergénérationnels / Research Chair in Intergenerational Economics, number 2007.
• Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2020, "Optimal Factor Taxation in A Scale Free Model of Vertical Innovation," CEIS Research Paper, Tor Vergata University, CEIS, number 485, May, revised 13 May 2020.
• Maruf Rahman Maxim & Kerstin Zander, 2020, "Green Tax Reform and Employment Double Dividend in Australia Should Australia Follow Europe’s Footsteps? A CGE Analysis," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 14, issue 4, pages 454-472, November, DOI: 10.1177/0973801020953310.
• Juan Aparicio & Jose Manuel Cordero & Carlos Díaz-Caro, 2020, "Efficiency and productivity change of regional tax offices in Spain: an empirical study using Malmquist–Luenberger and Luenberger indices," Empirical Economics, Springer, volume 59, issue 3, pages 1403-1434, September, DOI: 10.1007/s00181-019-01667-8.
• Gadong Toma Dalyop, 2020, "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, volume 14, issue 1, pages 77-121, February, DOI: 10.1007/s42495-019-00024-y.
• Sacchidananda Mukherjee, 2020, "Goods and Services Tax efficiency across Indian States: panel stochastic frontier analysis," Indian Economic Review, Springer, volume 55, issue 2, pages 225-251, December, DOI: 10.1007/s41775-020-00097-z.
• Horn-In Kuo & Fu-Chuan Lai & K. L. Glen Ueng, 2020, "Privatization neutrality with quality and subsidies," The Japanese Economic Review, Springer, volume 71, issue 3, pages 405-419, July, DOI: 10.1007/s42973-019-00022-x.
• Tai-Sen He, 2020, "The framing effect of tax–transfer systems," Journal of the Economic Science Association, Springer;Economic Science Association, volume 6, issue 2, pages 213-225, December, DOI: 10.1007/s40881-020-00095-0.
• Enrico Rubolino & Daniel Waldenström, 2020, "Tax progressivity and top incomes evidence from tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 18, issue 3, pages 261-289, September, DOI: 10.1007/s10888-020-09445-8.
• Begoña Domínguez, 2020, "Sustaining Ramsey plans with one-period bonds," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 70, issue 2, pages 387-410, September, DOI: 10.1007/s00199-019-01212-9.
• Darío Serrano-Puente, 2020, "Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 11, issue 4, pages 407-455, December, DOI: 10.1007/s13209-020-00226-0.
• Nguyen Huu Cung & Than Thanh Son, 2020, "Determinants of Corporate Income Tax Revenue in Vietnam," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 1, pages 1-7.
• J. Davis & P. Hagelstein & I. Lackner & R. Piziak, 2020, "The Efficient Frontier and International Portfolio Diversification in Taxable and Tax-Privileged Accounts," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, volume 9, issue 2, pages 1-3.
• Geir H. M. Bjertnæs, 2020, "The marginal (opportunity) cost of public funds," Discussion Papers, Statistics Norway, Research Department, number 925, Apr.
• Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020, "Assessing income tax perturbations," Discussion Papers, Statistics Norway, Research Department, number 945, Dec.
• Madina Serikova & Lyazzat Sembiyeva & Maryna Karpitskaya & Lyazzat Beisenova & Balsheker Alibekova & Aigerim Zhussupova, 2020, "The importance of innovative tools application in the development of state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2764-2783, June, DOI: 10.9770/jesi.2020.7.4(13).
• Sulaeman Rahman Nidar & Mokhamad Anwar & Ratna Komara & Layyinaturrobaniyah Layyinaturrobaniyah, 2020, "Determinant of regional development bank efficiency for their sustainability issues," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 1133-1145, September, DOI: 10.9770/jesi.2020.8.1(76).
• Musthafa Kemal Nasution & Fitri Santi & Husaini Husaini & Fadli Fadli & Kashan Pirzada, 2020, "Determinants of tax compliance: a study on individual taxpayers in Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 1401-1418, December, DOI: 10.9770/jesi.2020.8.2(82).
• Markus Gehrsitz & Henry Saffer & Michael Grossman, 2020, "The effect of changes in alcohol tax differentials on alcohol consumption," Working Papers, University of Strathclyde Business School, Department of Economics, number 2007, Jun.
• Aart Gerritsen & Bas Jacobs & Alexandra V. Rusu & Kevin Spiritus, 2020, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 20-038/VI, Jun.
• Westerhout, Ed, 2020, "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Discussion Paper, Tilburg University, Center for Economic Research, number 2020-016.
• Doligalski, Pawel & Werquin, Nicolas & Ndiaye, Abdoulaye, 2020, "Redistribution with Performance Pay," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1092, May.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare improving tax evasion," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1121, Jul.
• Collard, Fabrice & Dellas, Harris & Angeletos, George-Marios, 2020, "Public Debt as Private Liquidity: Optimal Policy," TSE Working Papers, Toulouse School of Economics (TSE), number 11-1170, Dec.
• Ana Lambea Rueda & María Amparo Grau Ruiz & Gema Pastor Albaladejo, 2020, "La sostenibilidad de la vivienda: razones para incentivar su desarrollo en España
  [The sustainability of housing: reasons to encourage its development in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67334-67334, DOI: 10.5209/REVE.67334.

2019

• Stéphane Gauthier & Taraneh Tabatabai, 2019, "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01884357, Jan.
• Axelle Ferriere & Anastasios Karantounias, 2019, "Fiscal Austerity in Ambiguous Times," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-02084280, Jan, DOI: 10.1257/mac.20160085.
• Hubert Stahn & Agnès Tomini, 2019, "Managing a common-pool resource with no stock externality: The case of artesian aquifers," Working Papers, HAL, number halshs-02418045, Dec.
• Thilo R. Huning & Fabian Wahl, 2019, "The Fetters of Inheritance? Equal Partition and Regional Economic Development," Working Papers, European Historical Economics Society (EHES), number 0165, Aug.
• Carlsson, Fredrik & Gravert, Christina & Johansson-Stenman, Olof & Kurz, Verena, 2019, "Nudging as an Environmental Policy Instrument," Working Papers in Economics, University of Gothenburg, Department of Economics, number 756, Apr.
• Carlsson, Fredrik & Johansson-Stenman, Olof, 2019, "Optimal Prosocial Nudging," Working Papers in Economics, University of Gothenburg, Department of Economics, number 757, Apr, revised 06 Feb 2025.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches," Working Papers in Economics, University of Gothenburg, Department of Economics, number 760, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity as Income Redistribution: A Model with Optimal Taxation, Status, and Social Stigma," Working Papers in Economics, University of Gothenburg, Department of Economics, number 775, Sep.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019, "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2019:6, Mar.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches," Umeå Economic Studies, Umeå University, Department of Economics, number 959, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity as Income Redistribution: A Model with Optimal Taxation, Status, and Social Stigma," Umeå Economic Studies, Umeå University, Department of Economics, number 961, Sep.
• Andrey Zubarev & Kristina Nesterova, 2019, "Assessing the Consequences of the Pension Reform in Russia in a Global CGE-OLG Model," HSE Economic Journal, National Research University Higher School of Economics, volume 23, issue 3, pages 384-417.
• Obara, Takuya & 小原, 拓也 & Tsugawa, Shuichi & Managi, Shunsuke, 2019, "Envy-free Pricing for Impure Public Good," CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University, number 69, Mar.
• Tom Krebs & Martin Scheffel, 2019, "Optimal Social Insurance and Rising Labor Market Risk," Working Papers, Human Capital and Economic Opportunity Working Group, number 2019-012, Feb.
• Chunzan Wu & Dirk Krueger, 2019, "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," Working Papers, Human Capital and Economic Opportunity Working Group, number 2019-072, Dec.
• Susan Xu Tang & David L. Sjoquist, 2019, "Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption," Hacienda Pública Española / Review of Public Economics, IEF, volume 229, issue 2, pages 11-32, June.
• Marina S. SHEMYAKINA & Elena A. MURZINA & Tatiana V. YALYALIEVA, 2019, "Management Of The Territory Tax Potential To Ensure Its Tax Security," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 59-72, June.
• Nataliya Trusova, 2019, "Development of the Fiscal Consolidation of Local Budgets of Regional Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 105-113, March.
• Olha Hrytsai, 2019, "Financing of Representative Office Activities: Features of Taxation and Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 19-25, June.
• Jakub Sawulski, 2019, "Who is burdened by taxes in Poland?," IBS Policy Papers, Instytut Badan Strukturalnych, number 01/2019, Mar.
• Stuart Adam & Helen Miller, 2019, "Principles and practice of taxing small business," IFS Working Papers, Institute for Fiscal Studies, number W19/31, Dec.
• Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers, International Monetary Fund, number 2019/205, Sep.
• Arturo Antón Sarabia & Fausto Hernández Trillo, 2019, "Internalizando externalidades: El impuesto a la gasolina en Guatemala," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 14, issue 1, pages 1-20, Enero-Mar.
• Raul Alberto Ponce Rodriguez & Benito Alan Ponce Rodriguez, 2019, "Social Weights and the Regional Allocation of Inter-Governmental Transfers," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 14, issue 4, pages 745-767, Octubre -.
• Dirk-Hinnerk Fischer & Simona Ferraro, 2019, "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, volume 43, issue 2, pages 141-165, DOI: 10.3326/pse.43.2.2.
• Jose Alves, 2019, "The impact of tax structure on investment: an empirical assessment for OECD countries," Public Sector Economics, Institute of Public Finance, volume 43, issue 3, pages 291-309, DOI: 10.3326/pse.43.3.4.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2019, "Taxation and Public Spending Efficiency: An International Comparison," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2019/80, May.
• Krebs, Tom & Scheffel, Martin, 2019, "Optimal Social Insurance and Rising Labor Market Risk," IZA Discussion Papers, IZA Network @ LISER, number 12128, Jan.
• Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019, "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers, IZA Network @ LISER, number 12286, Apr.
• Juan Ramón Rallo, 2019, "Property is only another name for decentralized creation of knowledge," European Journal of Law and Economics, Springer, volume 47, issue 1, pages 43-55, February, DOI: 10.1007/s10657-018-9607-6.
• Yiğit Sağlam, 2019, "Welfare Implications of Water Scarcity: Higher Prices of Desalination," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 73, issue 4, pages 995-1022, August, DOI: 10.1007/s10640-018-0284-2.
• Joerg Paetzold, 2019, "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 167-197, February, DOI: 10.1007/s10797-018-9493-4.
• Peter G. Backus & Nicky L. Grant, 2019, "How sensitive is the average taxpayer to changes in the tax-price of giving?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 317-356, April, DOI: 10.1007/s10797-018-9500-9.
• Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019, "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 418-456, April, DOI: 10.1007/s10797-018-9511-6.
• Elisabeth Gugl & George R. Zodrow, 2019, "Tax competition and the efficiency of “benefit-related” business taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 486-505, June, DOI: 10.1007/s10797-018-9514-3.
• Enrico Rubolino & Daniel Waldenström, 2019, "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 457-485, June, DOI: 10.1007/s10797-018-9524-1.
• Minwook Kang, 2019, "Pareto-improving tax policies under hyperbolic discounting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 618-660, June, DOI: 10.1007/s10797-018-9527-y.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019, "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 806-834, August, DOI: 10.1007/s10797-019-09532-1.
• Florian Kuhlmey & Beat Hintermann, 2019, "The welfare costs of Tiebout sorting with true public goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1166-1210, October, DOI: 10.1007/s10797-019-09534-z.
• Tomas Sjögren, 2019, "Labor income taxes in an economic federation with proportional membership fees," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1137-1165, October, DOI: 10.1007/s10797-019-09537-w.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1104-1136, October, DOI: 10.1007/s10797-019-09550-z.
• Igor Fedotenkov, 2019, "Optimal asymmetric sector-specific labour taxation in an overlapping generations model," Journal of Economics, Springer, volume 127, issue 1, pages 1-18, June, DOI: 10.1007/s00712-018-0625-1.
• Elena Rey & Miguel-Angel Lopez-Garcia, 2019, "Optimal public policy à la Ramsey in an endogenous growth model," Journal of Economics, Springer, volume 128, issue 2, pages 99-118, October, DOI: 10.1007/s00712-018-0643-z.
• Hiroaki Ino & Norimichi Matsueda, 2019, "The curse of low-valued recycling," Journal of Regulatory Economics, Springer, volume 55, issue 3, pages 282-306, June, DOI: 10.1007/s11149-019-09378-9.
• J. R. Clark & Benjamin Powell, 2019, "The ‘minimal’ state reconsidered: governance on the margin," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 32, issue 2, pages 119-130, June, DOI: 10.1007/s11138-017-0400-5.
• Michael Graff, 2019, "Steuerwettbewerb und sozialräumliche Segregation," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 4, pages 37-49, December, DOI: 10.3929/ethz-b-000385537.
• Jakob Egholt S�gaard, 2019, "Labor Supply and Optimization Frictions: Evidence from the Danish Student Labor Market," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 19-01, Jan.
• Daysi Sanmartín-Durango & Maria Alejandra Henao-Bedoya & Yair Tadeo Valencia-Estupiñan & Jairo Humberto Restrepo-Zea, 2019, "Efficiency of health expenditure in the OECD and LAC: a data envelopment analysis," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 91, pages 41-78, Julio - D, DOI: 10.17533/udea.le.n91a02.
• Ping-ho Chen & Angus C. Chu & Hsun Chu & Ching-chong Lai, 2019, "Optimal Capital Taxation in an Economy with Innovation-Driven Growth," Working Papers, University of Liverpool, Department of Economics, number 201913, Sep.
• Nora Paulus & Patrice Pierreti & Benteng Zou, 2019, "Is a dynamic approach of tax games relevant?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 19-09.
• Adam M. Lavecchia, 2019, "Minimum Wage Policy with Optimal Taxes and Unemployment," Department of Economics Working Papers, McMaster University, number 2019-03, Feb.
• Adam Found, 2019, "Development Charges in Ontario:Is Growth Paying for Growth?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 41, Jan.
• Yoshitomo Ogawa & Akihiko Yanase, 2019, "Pareto-Efficient International Taxation in the Presence of Environmental Externalities," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 2, pages 111-126, DOI: 10.1628/fa-2019-0007.
• Jorge Martinez-Vazquez & Cristian Sepulveda, 2020, "A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 1, pages 1-28, DOI: 10.1628/fa-2019-0019.
• Julio Dávila, 2019, "Property rights and long-Run capital," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 19008, May.
• Anders Jensen, 2019, "Employment Structure and the Rise of the Modern Tax System," NBER Working Papers, National Bureau of Economic Research, Inc, number 25502, Jan.
• Eduardo Dávila & Benjamin M. Hébert, 2019, "Optimal Corporate Taxation Under Financial Frictions," NBER Working Papers, National Bureau of Economic Research, Inc, number 25520, Jan.
• Louis Kaplow, 2019, "Market Power and Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25578, Feb.
• Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2019, "Optimal Progressivity with Age-Dependent Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25617, Feb.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019, "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 25740, Apr.
• Stefan Steinerberger & Aleh Tsyvinski, 2019, "Tax Mechanisms and Gradient Flows," NBER Working Papers, National Bureau of Economic Research, Inc, number 25821, May.
• Jess Benhabib & Bálint Szőke, 2019, "Optimal Positive Capital Taxes at Interior Steady States," NBER Working Papers, National Bureau of Economic Research, Inc, number 25895, May.
• Richard J. Zeckhauser, 2019, "Strategic Sorting: The Role of Ordeals in Health Care," NBER Working Papers, National Bureau of Economic Research, Inc, number 26041, Jul.
• Joao Guerreiro & Sergio Rebelo & Pedro Teles, 2019, "What is the Optimal Immigration Policy? Migration, Jobs and Welfare," NBER Working Papers, National Bureau of Economic Research, Inc, number 26154, Aug.
• Florian Scheuer & Joel Slemrod, 2019, "Taxation and the Superrich," NBER Working Papers, National Bureau of Economic Research, Inc, number 26207, Aug.