Research classified by Journal of Economic Literature (JEL) codes

2019

• 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 .
• 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.
• Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019, "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers, Aboa Centre for Economics, number 127, May.
• 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.
• Bierbrauer, Felix & Tsyvinski, Aleh & Werquin, Nicolas, 2019, "Taxes and Turnout," TSE Working Papers, Toulouse School of Economics (TSE), number 19-1050, Nov.
• Tsyvinski, Aleh & Werquin, Nicolas, 2019, "Generalized Compensation Principle," TSE Working Papers, Toulouse School of Economics (TSE), number 19-1051, Nov.
• Stefano Barbieri & Koray Caglayan, 2019, "On the Political Economy of Redistribution and Public Good Provision," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 87, Mar.
• 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.
• Vargas Juliana Mesén & Linden Bruno Van der, 2019, "Why Cash Transfer Programs Can Both Stimulate and Slow Down Job Finding," IZA Journal of Labor Economics, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 8, issue 1, pages 1-27, June, DOI: 10.2478/izajole-2019-0005.
• Ctirad Slavík & Hakki Yazici, 2019, "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 52, issue 1, pages 225-252, February, DOI: 10.1111/caje.12370.
• George‐Levi Gayle & Andrew Shephard, 2019, "Optimal Taxation, Marriage, Home Production, and Family Labor Supply," Econometrica, Econometric Society, volume 87, issue 1, pages 291-326, January, DOI: 10.3982/ECTA14528.
• Roozbeh Hosseini & Ali Shourideh, 2019, "Retirement Financing: An Optimal Reform Approach," Econometrica, Econometric Society, volume 87, issue 4, pages 1205-1265, July, DOI: 10.3982/ECTA15088.
• Ofer Setty, 2019, "Optimal unemployment insurance with monitoring," Quantitative Economics, Econometric Society, volume 10, issue 2, pages 693-733, May, DOI: 10.3982/QE564.
• Lockwood, Ben, 2019, "Malas Notches," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1206.
• Margaret K. McKeehan & George R. Zodrow, 2019, "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
• George R. Zodrow, 2019, "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
• Elisabeth Gugl & George R. Zodrow, 2019, "Tax Competition and the Efficiency of “Benefit-related” Business Taxes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
• Alan Krause, 2019, "Generational Bias and Tax Policy," Discussion Papers, Department of Economics, University of York, number 19/02, Feb.
• Thilo R. Huning & Fabian Wahl, 2019, "The Origins and Dynamics of Agricultural Inheritance Traditions," Discussion Papers, Department of Economics, University of York, number 19/09, Aug.
• Chirvi, Malte & Schneider, Cornelius, 2019, "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 242.
• Karl Zimmermann, 2019, "Public Infrastructure Provision in the Presence of Terms-of-Trade Effects and Tax Competition," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 193458.
• Ritter, Hendrik & Runkel, Marco & Zimmermann, Karl, 2019, "Environmental Effects of Capital Income Taxation - A New Double Dividend?," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 195172.
• Fischer, Benjamin & Jessen, Robin & Steiner, Viktor, 2019, "Work incentives and the cost of redistribution via tax-transfer reforms under constrained labor supply," Discussion Papers, Free University Berlin, School of Business & Economics, number 2019/10.
• Huning, Thilo R. & Wahl, Fabian, 2019, "The fetters of inheritance? Equal partition and regional economic development," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 09-2019.
• Chaudhry, Ahmed & Mazhar, Ummad, 2019, "Political competition and economic policy: Empirical evidence from Pakistan," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 13, pages 1-27, DOI: 10.5018/economics-ejournal.ja.2019-.
• Meier, Volker & Rablen, Matthew, 2019, "Political Economy of Redistribution between Traditional and Modern Families," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203488.
• Kalamov, Zarko & Runkel, Marco, 2019, "Sin Taxes, Insurance and the Correction of Internalities," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203620.
• Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2019, "Preferences over Taxation of High Income Individuals: Evidence from a Survey Experiment," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203648.
• Florian Scheuer & Joel Slemrod, 2019, "Taxation and the superrich," ECON - Working Papers, Department of Economics - University of Zurich, number 337, Nov.
• Önder Çalcalı & Ali Altıner, 2019, "Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 112, pages 175-198, October, DOI: https://doi.org/10.33203/mfy.492060.
• Axelle Ferriere & Anastasios G. Karantounias, 2019, "Fiscal Austerity in Ambiguous Times," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 1, pages 89-131, January.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019, "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 4, pages 140-174, October.
• Marek Kapička & Julian Neira, 2019, "Optimal Taxation with Risky Human Capital," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 4, pages 271-309, October.
• Kevin Milligan & Michael Smart, 2019, "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 406-434, February.
• Hubert Stahn & Agnes Tomini, 2019, "Managing a common-pool resource with no stock externality: The case of artesian aquifers," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1935, Dec.
• Gancho Ganchev & Stojan Tanchev, 2019, "Why Post-Communist Countries Choose the Flat Tax: A Comparative Welfare Approach," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 69, issue 1, pages 41-62, March.
• Messaoud Bouiban, 2019, "The Role of Maintenance in Reducing Costs related to Machine Failure: A Case Study of Saniak Company Setif," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 1, issue 2, pages 61-72, June, DOI: 10.48100/merj.v1i2.30.
• Dario Cestau & Burton Hollifield & Dan Li & Norman Schürhoff, 2019, "Municipal Bond Markets," Annual Review of Financial Economics, Annual Reviews, volume 11, issue 1, pages 65-84, December, DOI: 10.1146/annurev-financial-110118-12.
• Stefan Steinerberger & Aleh Tsyvinski, 2019, "Tax Mechanisms and Gradient Flows," Papers, arXiv.org, number 1904.13276, Apr.
• Valentyna Kutsyk & Leonid Ostapenko & Denys Pudryk, 2019, "Development Of Procedures For Ensuring The Repayment Of Tax Debt As A Guarantee Of The Formation Of An Investment Climate," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-86-89.
• Valentyna Martynenko, 2019, "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-124-130.
• Jaime Bonet & Gerson Javier Pérez-Valbuena, 2019, "Financiamiento y calidad del gasto social," Chapters, Banco de la Republica de Colombia, chapter 5, in: Jaime Bonet & Diana Ricciuli-Marin, "Casa Grande Caribe", DOI: 10.32468/Ebook.664-397-9.
• Jaime Bonet & Diana Ricciuli-Marin (ed.), 2019, "Casa Grande Caribe," Books, Banco de la Republica de Colombia, number 2019-04, ISBN: ARRAY(0x8af57f78), DOI: 10.32468/Ebook.664-397-9.
• Senjuti Gupta & Bidisha Chakraborty & Tanmoyee Banerjee (Chatterjee), 2019, "Optimal Tax Policy In An Endogenous Growth Model With A Consumable Service Good," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 64, issue 220, pages 117-150, January –.
• Gerard Llobet & Juan-José Ganuza, 2019, "The Simple Economics of White Elephants," Working Papers, Barcelona School of Economics, number 1134, Dec.
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• Sumi Cho & Sang‐Ho Lee & Xoan T. Hoang, 2019, "Corporate social responsibility and strategic trade policy: An endogenous timing game and its policy implications," Australian Economic Papers, Wiley Blackwell, volume 58, issue 4, pages 480-497, December, DOI: 10.1111/1467-8454.12164.
• Dana C. Andersen & Ramón López, 2019, "Do Tax Cuts Encourage Rent Seeking By Top Corporate Executives? Theory And Evidence," Contemporary Economic Policy, Western Economic Association International, volume 37, issue 2, pages 219-235, April, DOI: 10.1111/coep.12278.
• Florenz Plassmann & Nicolaus Tideman, 2019, "Revelation Mechanisms And Allocative Efficiency," Economic Inquiry, Western Economic Association International, volume 57, issue 4, pages 2147-2162, October, DOI: 10.1111/ecin.12799.
• Takeo Hori & Koichi Futagami, 2019, "A Non‐unitary Discount Rate Model," Economica, London School of Economics and Political Science, volume 86, issue 341, pages 139-165, January, DOI: 10.1111/ecca.12250.
• Craig Brett & John A. Weymark, 2019, "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 1, pages 5-43, February, DOI: 10.1111/jpet.12328.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2019, "Border tax adjustments and tariff‐tax reforms with consumption pollution," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 6, pages 1107-1125, December, DOI: 10.1111/jpet.12407.
• Johannes Hermanus Kemp, 2019, "The Elasticity of Taxable Income: The Case of South Africa," South African Journal of Economics, Economic Society of South Africa, volume 87, issue 4, pages 417-449, December, DOI: 10.1111/saje.12232.
• Thomas Aronsson & Olof Johansson‐Stenman & Tomas Sjögren, 2019, "Social Comparisons and Optimal Taxation in a Small Open Economy," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 4, pages 1500-1532, October, DOI: 10.1111/sjoe.12308.
• Ho Christine, 2019, "Optimal Disability Insurance with Informal Child Care," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 19, issue 2, pages 1-42, April, DOI: 10.1515/bejeap-2018-0082.
• Obara Takuya & Tsugawa Shuichi, 2019, "Public Good Provision Financed by Nonlinear Income Tax Under Reduction of Envy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 19, issue 4, pages 1-16, October, DOI: 10.1515/bejeap-2018-0252.
• Kiesewetter Dirk & Menzel Moritz & Tschinkl Dominik & Weikert Nathalie, 2019, "Die Förderung der individuellen Altersvorsorge und kollektiven Alters­ver­sor­gung durch Steuervorteile," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 20, issue 4, pages 304-327, December, DOI: 10.1515/pwp-2019-0045.
• Jayeola OLABISI & Sunday Olugboyega KAJOLA & Dauda Adewole OLADEJO & John Ayodele AJAYI & Ibrahim Akanmu HAMZAT, 2019, "Corporate Tax Planning And Performance Of Nigerian Listed Oil & Gas Firms," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 12-24.
• Hintermann, Beat & Armbruster, Stephanie, 2019, "Decentralization with porous borders: Public production in a federation with tax competition and spillovers," Working papers, Faculty of Business and Economics - University of Basel, number 2019/03.
• Kenneth McKenzie & Michael Smart, 2019, "Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 537, March.
• Robin Boadway & Pierre Pestieau, 2019, "Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 546, June.
• Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019, "Ethnicity and tax filing behavior," CESifo Working Paper Series, CESifo, number 7576.
• Ton S. van den Bremer & Rick van der Ploeg, 2019, "The risk-adjusted carbon price," CESifo Working Paper Series, CESifo, number 7592.
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• Volker Meier & Matthew D. Rablen, 2019, "Political economy of redistribution between traditional and modern families," CESifo Working Paper Series, CESifo, number 7658.
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• Essi Eerola & Oskari Harjunen & Teemu Lyytikäinen & Tuukka Saarimaa, 2019, "Effects of Housing Transfer Taxes on Household Mobility," CESifo Working Paper Series, CESifo, number 7750.
• Zarko Kalamov & Marco Runkel, 2019, "Taxes on Unhealthy Food and Externalities in the Parental Choice of Children's Diet," CESifo Working Paper Series, CESifo, number 7837.
• Anna D'Annunzio & Mohammed Mardan & Antonio Russo, 2019, "Multi-Part Tariffs and Differentiated Commodity Taxation," CESifo Working Paper Series, CESifo, number 7852.
• Sebastian Koehne & Dominik Sachs, 2019, "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series, CESifo, number 7868.
• Erwin Ooghe, 2019, "Markets, Queues, and Taxes," CESifo Working Paper Series, CESifo, number 7910.
• Peter Kjær Kruse-Andersen & Peter Birch Sørensen, 2019, "Optimal Energy Taxes and Subsidies under a Cost-Effective Unilateral Climate Policy: Addressing Carbon Leakage," CESifo Working Paper Series, CESifo, number 7920.
• Geir H. M. Bjertnaes, 2019, "Efficient Taxation of Fuel and Road Use," CESifo Working Paper Series, CESifo, number 8019.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2019, "Taxation and Public Spending Efficiency: An International Comparison," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 25.
• Christina Fong & Panu Poutvaara, 2019, "Redistributive politics with target-specific beliefs," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 297.
• María Alejandra Henao Bedoya, Yair Tadeo Valencia Estupinán y Jairo Humberto Restrepo Zea Daysi Sanmartín Durango & Daysi Sanmart�n & Mar�a Alejandra Henao & Yair Tadeo Valencia, 2019, "Eficiencia del gasto en salud en la OCDE y ALC: un análisis envolvente de datos," Publicaciones, Grupo de Economía de la Salud, number 17397, Jul.
• Daysi Sanmartín Durango & Maria Alejandra Henao Bedoya & Yair Tadeo Valencia Estupi�an & Jairo Humberto Restrepo Zea, 2019, "Eficiencia del gasto en salud en la OCDE y ALC: un análisis envolvente de datos," Revista Lecturas de Economía, Universidad de Antioquia, CIE, issue 91, pages 41-78.
• Boadway, Robin & Pestieau, Pierre, 2021, "Over the Top : Why an Annual Wealth Tax for Canada is Unnecessary," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3155, Jan.
• Ryta Dziemianowicz, 2019, "Tax policy in OECD countries in 2007–2016: trends and challenges," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 4, pages 425-440, December, DOI: 10.12775/EiP.2019.028.
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• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13649, Apr.
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• Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13983, Sep.
• Krueger, Dirk & Wu, Chunzan, 2019, "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14108, Nov.
• Reichlin, Pietro & Borri, Nicola, 2019, "Optimal Taxation with Homeownership and Wealth Inequality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14144, Nov.
• Stantcheva, Stefanie & Alesina, Alberto, 2019, "Title of Paper: Diversity, Immigration, and Redistribution," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14254, Dec.
• Jérémy BOCCANFUSO & Antoine FEREY, 2019, "Inattention and the Taxation Bias," Working Papers, Center for Research in Economics and Statistics, number 2019-16, Oct.
• Sebastian Langer & Artem Korzhenevych, 2019, "Equalization Transfers and the Pattern of Municipal Spending: An Investigation of the Flypaper Effect in Germany," Annals of Economics and Finance, Society for AEF, volume 20, issue 2, pages 737-765, November.
• Miyazaki, Koichi, 2019, "Optimal Pay-As-You-Go Social Security With Endogenous Retirement," Macroeconomic Dynamics, Cambridge University Press, volume 23, issue 2, pages 870-887, March.
• Zeckhauser, Richard, 2019, "Strategic Sorting: The Role of Ordeals in Health Care," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp19-023, Jun.
• Davila, Eduardo & Hebert, Benjamin, 2019, "Optimal Corporate Taxation Under Financial Frictions," Research Papers, Stanford University, Graduate School of Business, number 3594, Jan.
• Maruf Rahman Maxim & Kerstin Zander, 2019, "Can a Green Tax Reform Entail Employment Double Dividend in European and non-European Countries? A Survey of the Empirical Evidence," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 3, pages 218-228.