Research classified by Journal of Economic Literature (JEL) codes

2020

• 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 & Ndiaye, Abdoulaye & Werquin, Nicolas, 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.
• Angeletos, George-Marios & Collard, Fabrice & Dellas, Harris, 2020, "Public Debt as Private Liquidity: Optimal Policy," TSE Working Papers, Toulouse School of Economics (TSE), number 11-1170, Dec.

2019

• Axelle Ferriere & Anastasios Karantounias, 2019, "Fiscal Austerity in Ambiguous Times," Post-Print, HAL, number halshs-02084280, Jan, DOI: 10.1257/mac.20160085.
• Julio Davila, 2019, "Property Rights and Long-Run Capital," Post-Print, HAL, number halshs-02143848, May.
• Benoît Tarroux, 2019, "The value of tax progressivity: Evidence from survey experiments," Post-Print, HAL, number halshs-02353887, DOI: 10.1016/j.jpubeco.2019.104068.
• 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 Davila, 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, DOI: 10.1111/jpet.12516.
• 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.
• Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019, "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26284, Sep.
• Maria Polyakova & Stephen P. Ryan, 2019, "Subsidy Targeting with Market Power," NBER Working Papers, National Bureau of Economic Research, Inc, number 26367, Oct.
• Chunzan Wu & Dirk Krueger, 2019, "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26466, Nov.
• Mamedly, M. & Norkina, O., 2019, "Optimal Financial Repression in an Overlapping Generations Model with Endogenous Labor," Journal of the New Economic Association, New Economic Association, volume 43, issue 3, pages 34-56, DOI: 10.31737/2221-2264-2019-43-3-2.
• Sotnichenko Olena, 2019, "Improvement of fiscal efficiency of indirect taxes in Ukraine," Technology audit and production reserves, 3(47) 2019, Socionet;Technology audit and production reserves, volume 3, issue 4(47), pages 45-50.
• Renström, Thomas I. & Spataro, Luca & Marsiliani, Laura, 2019, "Optimal Taxation, Environment Quality, Socially Responsible Firms and Investors," International Review of Environmental and Resource Economics, now publishers, volume 13, issue 3-4, pages 339-373, September, DOI: 10.1561/101.00000112.
• Nayudu, A. Sri Hari, 2019, "Tax Revenue Efficiency of Indian States: The case of Stamp Duty and Registration Fees," Working Papers, National Institute of Public Finance and Policy, number 19/278, Aug.
• Melanie Marten & Kurt van Dender, 2019, "The use of revenues from carbon pricing," OECD Taxation Working Papers, OECD Publishing, number 43, Jun, DOI: 10.1787/3cb265e4-en.
• Koichi Futagami & Yasuhiro Nakamoto, 2019, "The impacts of pollution control policies on the pollution in small open economies," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-08, May.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S Michael, 2019, "Vertical Fiscal Externalities and Federal Tax-Transfers under Variable Factor Supplies," CESifo Economic Studies, CESifo Group, volume 65, issue 3, pages 296-317.
• Peter Funk, 2019, "Human Capital, Polarisation and Pareto-improving Activating Welfare," The Economic Journal, Royal Economic Society, volume 129, issue 619, pages 1221-1246.
• Facundo Albornoz & Antonio Cabrales & Esther Hauk, 2019, "Occupational Choice with Endogenous Spillovers," The Economic Journal, Royal Economic Society, volume 129, issue 621, pages 1953-1970.
• Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2019, "The Welfare-Enhancing Role of Parental Leave Mandates," The Journal of Law, Economics, and Organization, Oxford University Press, volume 35, issue 1, pages 77-126.
• Pascal Michaillat & Emmanuel Saez, 2019, "Optimal Public Expenditure with Inefficient Unemployment," The Review of Economic Studies, Review of Economic Studies Ltd, volume 86, issue 3, pages 1301-1331.
• Flavius Valentin Jakubowicz, 2019, "Conventions to Avoid Double Taxation, Deficient Aspects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 766-771, December.
• Luigi Popescu, 2019, "Evolution of Concepts Regarding Taxation and Taxation Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 861-868, December.
• Oztek, Abdullah Selim, 2019, "A Characterization for Marginal Income Tax Schedules," MPRA Paper, University Library of Munich, Germany, number 103046, Sep, revised 02 Dec 2019.
• Cardoso-Vargas, Carlos-Enrique, 2019, "Combate a la pobreza y a la corrupción e implementación de mejores prácticas, ¿nuevas vías para incrementar la recaudación de predial en los municipios?
  [Fighting poverty and corruption and implementation of best practices, new ways to increase pr," MPRA Paper, University Library of Munich, Germany, number 103396, Jul.
• Diagne, Youssoupha Sakrya & Ba, Arona, 2019, "How much more can the tax administration collect? Measuring tax potential for Senegal," MPRA Paper, University Library of Munich, Germany, number 114168, Apr.
• Nawaz, Nasreen, 2019, "A Dynamic Optimal Trade Facilitation Policy," MPRA Paper, University Library of Munich, Germany, number 118353, Aug, revised 23 Apr 2020.
• Lee, Sang-Ho & Muminov, Timur & Chen, Jiaqi, 2019, "Timing of R&D Decisions and Output Subsidies in a Mixed Duopoly with Spillovers," MPRA Paper, University Library of Munich, Germany, number 91452, Jan.
• Brinca, Pedro & Oliveira, João & Duarte, João, 2019, "Investment-Specific Technological Change, Taxation and Inequality in the U.S," MPRA Paper, University Library of Munich, Germany, number 91463.
• Brinca, Pedro & Duarte, João B. & Holter, Hans A. & Oliveira, João G., 2019, "Investment-Specific Technological Change, Taxation and Inequality in the U.S," MPRA Paper, University Library of Munich, Germany, number 91960.
• AMEDANOU, Yawovi M. Isaac, 2019, "Taxation Optimale et Croissance Economique au Togo : une Evidence Empirique en Séries Temporelles
  [Optimal Taxation and Economic Growth in Togo: Empirical Investigation in Time Series]," MPRA Paper, University Library of Munich, Germany, number 92003, Jan.
• Berliant, Marcus & Gouveia, Miguel, 2019, "On the political economy of income taxation," MPRA Paper, University Library of Munich, Germany, number 92528, Mar.
• Maxim, Maruf Rahman & Zander, Kerstin, 2019, "Can a Green Tax Reform Entail Employment Double Dividend in European and non-European Countries? A Survey of the Empirical Evidence," MPRA Paper, University Library of Munich, Germany, number 93226, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches," MPRA Paper, University Library of Munich, Germany, number 93414, Apr.
• Stamatopoulos, Giorgos, 2019, "A strategic tax mechanism," MPRA Paper, University Library of Munich, Germany, number 93602, May.
• Carli, Francesco & Gomis Porqueras, Pedro, 2019, "Real consequences of open market operations: the role of limited commitment," MPRA Paper, University Library of Munich, Germany, number 94088, May.
• Moser, Christian & Olea de Souza e Silva, Pedro, 2019, "Optimal Paternalistic Savings Policies," MPRA Paper, University Library of Munich, Germany, number 95383.
• Cho, Sumi & Lee, Sang-Ho & Hoang, Xoan, 2019, "Corporate social responsibility and strategic trade policy: an endogenous timing game and its policy implications," MPRA Paper, University Library of Munich, Germany, number 95404, Aug.
• Li, Fanghui & Wang, Gaowang, 2019, "Multiple equilibria in Lucas (1990)'s optimal capital taxation model with endogenous learning," MPRA Paper, University Library of Munich, Germany, number 96005, Sep.
• Li, Fanghui & Wang, Gaowang, 2019, "The Demand for Status and Optimal Capital Taxation," MPRA Paper, University Library of Munich, Germany, number 96076, Sep.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019, "Charity as Income Redistribution: A Model with Optimal Taxation, Status, and Social Stigma," MPRA Paper, University Library of Munich, Germany, number 96152, Sep.
• Miyazaki, Koichi, 2019, "Optimal paid job-protected leave policy," MPRA Paper, University Library of Munich, Germany, number 96223, Sep.
• Tedds, Lindsay M., 2019, "Who Pays for Municipal Governments? Pursuing the User Pay Model," MPRA Paper, University Library of Munich, Germany, number 96915, Oct.
• Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019, "Ethnicity and tax filing behavior," MPRA Paper, University Library of Munich, Germany, number 97047, Nov.
• Sawadogo, Ibrahim, 2019, "Fiscal revenues and macroeconomic effects : case of Burkina Faso," MPRA Paper, University Library of Munich, Germany, number 97287.
• Ohdoi, Ryoji & Futagami, Koichi, 2019, "Welfare Implications of Non-unitary Time Discounting," MPRA Paper, University Library of Munich, Germany, number 97346, Nov.
• Suzuki, Keishun, 2019, "Corporate Tax Cuts and Economic Growth," MPRA Paper, University Library of Munich, Germany, number 97829, Dec.
• Petr David, 2019, "Can the Czech Road Tax be considered a Tax on Externalities?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 1, pages 47-63, DOI: 10.18267/j.efaj.222.
• Karel Janda & Zuzana Lajksnerová & Jakub Mikolášek, 2019, "A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 5, pages 589-611, DOI: 10.18267/j.pep.706.
• Tuomas Kosonen & Tuomas Matikka, 2019, "Discrete earnings responses to tax incentives: Empirical evidence and implications," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 326, Jan.
• Haan, Peter & Prowse, Victoria, 2019, "Optimal Social Assistance and Unemployment Insurance in a Life-Cycle Model of Family Labor Supply and Savings," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 189, Sep.
• Gohl, Niklas & Haan, Peter & Kurz, ElisabethWeinhardt, Felix, 2019, "Working Life and Human Capital Investment: Causal Evidence from Pension Reform," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 212, Dec.
• Colas, Mark & Findeisen, Sebastian & Sachs, Dominik, 2019, "Optimal Need-Based Financial Aid," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 225, Dec.
• Pavel Brendler, 2019, "Code and data files for "Why hasn't Social Security changed since 1977?"," Computer Codes, Review of Economic Dynamics, number 19-49, revised .
• Antonio Bellofatto, 2019, "Wealth Taxation and Life Expectancy," 2019 Meeting Papers, Society for Economic Dynamics, number 1278.
• Naoki Aizawa & Serena Rhee & Soojin Kim, 2019, "Labor Market Screening and Social Insurance Program Design for the Disabled," 2019 Meeting Papers, Society for Economic Dynamics, number 1551.
• YiLi Chien & Yi Wen, 2019, "Don't Tax Capital---Optimal Ramsey Taxation in Heterogeneous Agent Economies with Quasi-Linear Preferences," 2019 Meeting Papers, Society for Economic Dynamics, number 258.
• Bernardino Adão & Andre Silva, 2019, "Government Financing, Inflation, and the Financial Sector," 2019 Meeting Papers, Society for Economic Dynamics, number 350.
• Felix Bierbrauer & Aleh Tsyvinski & Nicolas WERQUIN, 2019, "Taxes and Turnout," 2019 Meeting Papers, Society for Economic Dynamics, number 377.
• Davide Debortoli & Pierre Yared & Ricardo Nunes, 2019, "Optimal Fiscal Policy without Commitment: Beyond Lucas-Stokey," 2019 Meeting Papers, Society for Economic Dynamics, number 926.
• Julien Daubanes & Pierre Lasserre, 2019, "Marchés Internationaux de Droits à Polluer et Taxes Locales sur les Biens Polluants," L'Actualité Economique, Société Canadienne de Science Economique, volume 95, issue 2-3, pages 269-286.
• Naoyuki Yoshino & Nella Hendriyetty & Saloni Lakhia & Widya Alwarritzi, 2019, "Innovative Financing for City Infrastructure Investment by Increasing the Rate of Return from Spillover Tax Revenues," ADBI Working Papers, Asian Development Bank Institute, number 979, Jul.
• Mohammed Aminu Yaru & Mohammed Aminu Yaru & Muritala Awodun, 2019, "Tax Administration In The Informal Sector: Kwara State Internal Revenue Service Perspective," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, volume 6, issue 6, pages 1-12.
• Adina TRANDAFIR, 2019, "http://anale.spiruharet.ro/index.php/economics/article/view/1936/pdf," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 3, pages 129-138.
• Gbadegesin ADEYEYE, 2019, "http://anale.spiruharet.ro/index.php/economics/article/view/1914/pdf," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 1, pages 31-63.
• Carlos Garriga, 2019, "Optimal Fiscal Policy in Overlapping Generations Models," Public Finance Review, , volume 47, issue 1, pages 3-31, January.
• Sacchidananda Mukherjee, 2019, "Whether States Have Capacity to Sustain Projected Growth in GST Collection During the GST Compensation Period?," Review of Market Integration, India Development Foundation, volume 11, issue 1-2, pages 30-53, April, DOI: 10.1177/0974929219882130.
• Annamaria Menichini & Giovanni Immordino & Maria Grazia Romano, 2019, "Education, Taxation and the Perceived Effects of Sin Good Consumption," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 536, Jul.
• Anna D’Annunzio & Mohammed Mardan & Antonio Russo, 2019, "Multi-part Tariffs and Differentiated Commodity Taxation," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 540, Sep.
• Sayef Bakaria, 2019, "If France Continues This Strategy, Taxes Will Destroy Domestic Investment And Economic Growth," Journal of Smart Economic Growth, , volume 4, issue 1, pages 31-45, Mars.
• Anna Krajewska, 2019, "Opodatkowanie konsumpcji, pracy i kapitału w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 41-63.
• Sylwia Radomska, 2019, "Optimal Policy for Investment in Human Capital in the Light of Optimal Tax Theory (Inwestycje w kapital ludzki w swietle optymalnej teorii podatkowej)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 30, pages 34-42.
• Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2019, "Equilibrium Redistribution under Ex-ante Heterogeneity and Income-Dependent Voting," Working Paper Series, Institute of Economic Research, Seoul National University, number no125, Oct.
• Guilherme Strifezzi Leal & David Turchick, 2019, "Labor supply and the no-growth trap," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2019_54, Dec.
• Rodrigo Schneider & Diloá Athias & Mauricio Bugarin, 2019, "Does enfranchisement affect fiscal policy? Theory and empirical evidence on Brazil," Economics of Governance, Springer, volume 20, issue 4, pages 389-412, December, DOI: 10.1007/s10101-019-00230-6.
• Bernd Hayo & Florian Neumeier & Christian Westphal, 2019, "The social costs of gun ownership revisited," Empirical Economics, Springer, volume 56, issue 1, pages 1-12, January, DOI: 10.1007/s00181-018-1496-6.
• Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2019, "Tax evasion, tax monitoring expenses and economic growth: an empirical analysis in OECD countries," Empirical Economics, Springer, volume 57, issue 1, pages 285-300, July, DOI: 10.1007/s00181-018-1441-8.
• Sushama Murty, 2019, "Some results from the theory of optimal taxation and their relevance for increasing the progressiveness of Indian tax structure," Indian Economic Review, Springer, volume 54, issue 1, pages 19-50, June, DOI: 10.1007/s41775-019-00048-3.
• Rainer Niemann & Caren Sureth-Sloane, 2019, "Investment timing effects of wealth taxes under uncertainty and irreversibility," Journal of Business Economics, Springer, volume 89, issue 4, pages 385-415, June, DOI: 10.1007/s11573-018-0918-4.
• Bernardino Adão & André C. Silva, 2019, "Real transfers and the Friedman rule," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 67, issue 1, pages 155-177, February, DOI: 10.1007/s00199-018-1105-0.
• Kelvin Shuangjian Zhang, 2019, "Existence in multidimensional screening with general nonlinear preferences," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 67, issue 2, pages 463-485, March, DOI: 10.1007/s00199-018-1170-4.
• Firouz Gahvari & Luca Micheletto, 2019, "Heterogeneity, monetary policy, Mirrleesian taxes, and the Friedman rule," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 67, issue 4, pages 983-1018, June, DOI: 10.1007/s00199-018-1108-x.
• Carlos E. da Costa & Lucas J. Maestri, 2019, "Optimal Mirrleesian taxation in non-competitive labor markets," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 68, issue 4, pages 845-886, November, DOI: 10.1007/s00199-018-1147-3.
• Mahinda Wijesiri & Almudena Martínez-Campillo & Peter Wanke, 2019, "Is there a trade-off between social and financial performance of public commercial banks in India? A multi-activity DEA model with shared inputs and undesirable outputs," Review of Managerial Science, Springer, volume 13, issue 2, pages 417-442, April, DOI: 10.1007/s11846-017-0255-y.
• José Alves & António Afonso, 2019, "Tax structure for consumption and income inequality: an empirical assessment," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 337-364, November, DOI: 10.1007/s13209-019-00202-3.
• Esra Durceylan, 2019, "Tax efficiency in a model of endogenous markups," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 401-418, November, DOI: 10.1007/s13209-019-00209-w.
• Stéphane Gauthier & Taraneh Tabatabai, 2019, "How incentives matter? An illustration from the targeted subsidies reform in Iran," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 52, issue 1, pages 97-125, January, DOI: 10.1007/s00355-018-1141-5.
• Ben Lockwood & Erez Yerushalmi, 2019, "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 53, issue 1, pages 21-47, June, DOI: 10.1007/s00355-019-01178-6.
• Lars Lindholt, 2019, "Effects of higher required rates of return on the tax take in an oil province," Discussion Papers, Statistics Norway, Research Department, number 892, Jan.
• Geir H. M. Bjertnæs, 2019, "Efficient taxation of fuel and road use," Discussion Papers, Statistics Norway, Research Department, number 905, Apr.
• Gennady Vasilievich Osipov & Vadim Vitalievich Ponkratov & Svetlana Gennadievna Karepova & Tatiana Bloshenko & Andrei Vorontcov, 2019, "Transit tariff optimization model for Russia and Central Asia energy cooperation," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 398-412, September, DOI: 10.9770/jesi.2019.7.1(28).
• Ravil Akhmadeev & Tatiana Morozova & Olga Yurievna Voronkova & Alexey A. Sitnov, 2019, "Targets determination model for VAT risks mitigation at B2B marketplaces," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 2, pages 1197-1216, December, DOI: 10.9770/jesi.2019.7.2(28).
• Davide Debortolii & Ricardo Nunes & Pierre Yared, 2019, "Optimal Taxation and Debt Management without Commitment," School of Economics Discussion Papers, School of Economics, University of Surrey, number 0119, Jan.
• Estian Calitz, 2019, "Are the South African fiscal authorities serious about tax base broadening?," Working Papers, Stellenbosch University, Department of Economics, number 06/2019.
• Fritz Helmedag, 2019, "Preis- und Mengensteuern auf dem Prüfstand Putting ad valorem and unit taxes to the test," Chemnitz Economic Papers, Department of Economics, Chemnitz University of Technology, number 032, Jun, revised Jun 2019.
• Takuya Obara & Shuichi Tsugawa, 2019, "Public good provision financed by nonlinear income tax under reduction of envy," Working Papers, Tokyo Center for Economic Research, number e130, Feb.
• Martin Adler & Stefanie Peer & Tanja Sinozic, 2019, "Autonomous, Connected, Electric Shared vehicles (ACES) and public finance: an explorative analysis," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 19-005/VIII, Jan.
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• Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo & Daphne Chen, 2019, "Use It or Lose It: Efficiency Gains from Wealth Taxation," Working Papers, University of Toronto, Department of Economics, number tecipa-648, Sep.
• Sachs, Dominik & Tsyvinski, Aleh & Werquin, Nicolas, 2019, "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," TSE Working Papers, Toulouse School of Economics (TSE), number 19-1047, Nov.
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• Esteban Palacios Ronda, 2019, "Utilidad pública de las asociaciones. Revocación por la Administración y solución fundacional
  [Public utility of the associations. Revocation by the Administration and foundational solution]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 130, pages 99-121, DOI: 10.5209/REVE.60987.
• Fabio Antoniou & Panos Hatzipanayotou & Michael S. Michael & Nikos Tsakiris, 2019, "On the Principles of Commodity Taxation under Interregional Externalities," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 03-2019, Feb.
• Atenea Castillo & Reto Bertoni, 2019, "Aportes para el estudio de la transición fiscal en Ecuador en el siglo XX," Documentos de trabajo, Programa de Historia Económica, FCS, Udelar, number 57, Oct.
• Benito Adelmo Salomão Neto & Guilherme Jonas Costa da Silva, 2019, "Consolidação Fiscal, Multiplicadores Fiscais e a Curva de Laffer Ampliada: uma Abordagem a partir das Receitas e Despesas Públicas," REOESTE - Revista de Economia do Centro-Oeste, Nepec - Curso de Ciencias Economicas da Universidade Federal de Goias - FACE, volume 5, issue 1, pages 35-48.
• Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019, "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 19-05, May.
• Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2019, "Promoting education under distortionary taxation: Equality of opportunity versus welfarism," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2019-18.
• Juan José Ganuza & Gerard Llobet, 2019, "The simple economics of white elephants," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1681, Nov.
• Davide Debortoli & Ricardo Nunes & Pierre Yared, 2019, "Optimal fiscal policy without commitment: Revisiting Lucas-Stokey," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1687, Feb, revised Sep 2020.
• Kaloyan Dimitrov, 2019, "The Academic Self-Efficacy As A Part Of The Motivation To Learn," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 226-236.
• Dilruba Pashayeva, 2019, "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
• Ristić Milica & Todorović Jadranka Đurović & Đorđević Marina, 2019, "Factors of the Value Added Tax Collection Efficiency in the Republic of Serbia," Economic Themes, Sciendo, volume 57, issue 1, pages 35-49, March, DOI: 10.2478/ethemes-2019-0003.
• Đurović-Todorović Jadranka & Milenković Ivan & Kalaš Branimir, 2019, "The Relationship Between Direct Taxes and Economic Growth in Oecd Countries," Economic Themes, Sciendo, volume 57, issue 3, pages 273-286, September, DOI: 10.2478/ethemes-2019-0016.