Research classified by Journal of Economic Literature (JEL) codes

2018

• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018, "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 492-514, DOI: 10.1016/j.jcorpfin.2017.10.007.
• Ivens, Annika, 2018, "Optimal fiscal policy under private debt deleveraging," Journal of Economic Dynamics and Control, Elsevier, volume 97, issue C, pages 1-18, DOI: 10.1016/j.jedc.2018.09.003.
• Chang, Chun-Ping & Wen, Jun & Zheng, Mingbo & Dong, Minyi & Hao, Yu, 2018, "Is higher government efficiency conducive to improving energy use efficiency? Evidence from OECD countries," Economic Modelling, Elsevier, volume 72, issue C, pages 65-77, DOI: 10.1016/j.econmod.2018.01.006.
• Islam, Nizamul & Colombino, Ugo, 2018, "The case for NIT+FT in Europe. An empirical optimal taxation exercise," Economic Modelling, Elsevier, volume 75, issue C, pages 38-69, DOI: 10.1016/j.econmod.2018.06.004.
• Rezai, Armon & Taylor, Lance & Foley, Duncan, 2018, "Economic Growth, Income Distribution, and Climate Change," Ecological Economics, Elsevier, volume 146, issue C, pages 164-172, DOI: 10.1016/j.ecolecon.2017.10.020.
• Hänsel, Martin C. & Quaas, Martin F., 2018, "Intertemporal Distribution, Sufficiency, and the Social Cost of Carbon," Ecological Economics, Elsevier, volume 146, issue C, pages 520-535, DOI: 10.1016/j.ecolecon.2017.11.024.
• Ateşağaoğlu, Orhan Erem & Torul, Orhan, 2018, "Optimal Ramsey taxation with endogenous risk aversion," Economics Letters, Elsevier, volume 171, issue C, pages 87-92, DOI: 10.1016/j.econlet.2018.07.005.
• Corneo, Giacomo, 2018, "Time-poor, working, super-rich," European Economic Review, Elsevier, volume 101, issue C, pages 1-19, DOI: 10.1016/j.euroecorev.2017.09.009.
• Gauthier, Stéphane & Henriet, Fanny, 2018, "Commodity taxes and taste heterogeneity," European Economic Review, Elsevier, volume 101, issue C, pages 284-296, DOI: 10.1016/j.euroecorev.2017.10.017.
• Valle de Souza, Simone & Dollery, Brian & Blackwell, Boyd, 2018, "An empirical analysis of mining costs and mining royalties in Queensland local government," Energy Economics, Elsevier, volume 74, issue C, pages 656-662, DOI: 10.1016/j.eneco.2018.07.016.
• Belfiori, Maria Elisa, 2018, "Climate change and intergenerational equity: Revisiting the uniform taxation principle on carbon energy inputs," Energy Policy, Elsevier, volume 121, issue C, pages 292-299, DOI: 10.1016/j.enpol.2018.06.026.
• Lyon, Spencer G. & Waugh, Michael E., 2018, "Redistributing the gains from trade through progressive taxation," Journal of International Economics, Elsevier, volume 115, issue C, pages 185-202, DOI: 10.1016/j.jinteco.2018.09.008.
• Harris, Jeremiah & O'Brien, William, 2018, "U.S. worldwide taxation and domestic mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 419-438, DOI: 10.1016/j.jacceco.2018.08.008.
• Chen, Novia X. & Shevlin, Terry, 2018, "“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 439-447, DOI: 10.1016/j.jacceco.2018.08.013.
• Hupkau, Claudia & Maniquet, François, 2018, "Identity, non-take-up and welfare conditionality," Journal of Economic Behavior & Organization, Elsevier, volume 147, issue C, pages 13-27, DOI: 10.1016/j.jebo.2017.12.021.
• d’Andria, Diego, 2018, "Superstars and mediocrities: A solution based on personal income taxation," Journal of Economic Behavior & Organization, Elsevier, volume 149, issue C, pages 459-463, DOI: 10.1016/j.jebo.2018.01.011.
• Coulomb, Renaud & Henriet, Fanny, 2018, "The Grey Paradox: How fossil-fuel owners can benefit from carbon taxation," Journal of Environmental Economics and Management, Elsevier, volume 87, issue C, pages 206-223, DOI: 10.1016/j.jeem.2017.07.001.
• Siegmeier, Jan & Mattauch, Linus & Edenhofer, Ottmar, 2018, "Capital beats coal: How collecting the climate rent increases aggregate investment," Journal of Environmental Economics and Management, Elsevier, volume 88, issue C, pages 366-378, DOI: 10.1016/j.jeem.2017.12.006.
• Bento, Antonio M. & Jacobsen, Mark R. & Liu, Antung A., 2018, "Environmental policy in the presence of an informal sector," Journal of Environmental Economics and Management, Elsevier, volume 90, issue C, pages 61-77, DOI: 10.1016/j.jeem.2018.03.011.
• Yang, Peifang & Davis, Graham A., 2018, "Non-renewable resource extraction under financial incentives to reduce and reverse stock pollution," Journal of Environmental Economics and Management, Elsevier, volume 92, issue C, pages 282-299, DOI: 10.1016/j.jeem.2018.09.007.
• Boháček, Radim & Kejak, Michal, 2018, "Optimal government policies in models with heterogeneous agents," Journal of Economic Theory, Elsevier, volume 176, issue C, pages 834-858, DOI: 10.1016/j.jet.2018.05.008.
• Dao, Nguyen Thang & Edenhofer, Ottmar, 2018, "On the fiscal strategies of escaping poverty-environment traps towards sustainable growth," Journal of Macroeconomics, Elsevier, volume 55, issue C, pages 253-273, DOI: 10.1016/j.jmacro.2017.10.007.
• Ferré, Montserrat & Garcia, Judit & Manzano, Carolina, 2018, "Tax efficiency, seigniorage and Central Bank Conservativeness," Journal of Macroeconomics, Elsevier, volume 56, issue C, pages 218-230, DOI: 10.1016/j.jmacro.2018.02.002.
• Groot, Loek & van der Linde, Daan & Vincent, Charlotte, 2018, "Inequality of opportunity in the United Kingdom, 1991–2008," Journal of Policy Modeling, Elsevier, volume 40, issue 6, pages 1255-1271, DOI: 10.1016/j.jpolmod.2018.06.003.
• Atalla, Tarek & Bigerna, Simona & Bollino, Carlo Andrea & Polinori, Paolo, 2018, "An alternative assessment of global climate policies," Journal of Policy Modeling, Elsevier, volume 40, issue 6, pages 1272-1289, DOI: 10.1016/j.jpolmod.2018.02.003.
• Langer, Sebastian & Korzhenevych, Artem, 2018, "The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria," Land Use Policy, Elsevier, volume 77, issue C, pages 279-287, DOI: 10.1016/j.landusepol.2018.05.052.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018, "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, volume 52, issue C, pages 85-102, DOI: 10.1016/j.ejpoleco.2017.05.003.
• Waseem, Mazhar, 2018, "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, volume 157, issue C, pages 41-77, DOI: 10.1016/j.jpubeco.2017.11.003.
• Saez, Emmanuel & Stantcheva, Stefanie, 2018, "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, volume 162, issue C, pages 120-142, DOI: 10.1016/j.jpubeco.2017.10.004.
• Kasy, Maximilian, 2018, "Optimal taxation and insurance using machine learning — Sufficient statistics and beyond," Journal of Public Economics, Elsevier, volume 167, issue C, pages 205-219, DOI: 10.1016/j.jpubeco.2018.09.002.
• Goupille-Lebret, Jonathan & Infante, Jose, 2018, "Behavioral responses to inheritance tax: Evidence from notches in France," Journal of Public Economics, Elsevier, volume 168, issue C, pages 21-34, DOI: 10.1016/j.jpubeco.2018.09.016.
• Siggelkow, Benjamin Florian, 2018, "Tax competition and the implications of national tax policy coordination in the presence of fiscal federalism," Regional Science and Urban Economics, Elsevier, volume 73, issue C, pages 17-29, DOI: 10.1016/j.regsciurbeco.2018.07.004.
• Lian, Xubei & Gong, Qiang & Wang, Leonard F.S., 2018, "Consumer awareness and ex-ante versus ex-post environmental policies revisited," International Review of Economics & Finance, Elsevier, volume 55, issue C, pages 68-77, DOI: 10.1016/j.iref.2018.01.014.
• Aronsson, Thomas & Schöb, Ronnie, 2018, "Climate change and psychological adaptation: A behavioral environmental economics approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 74, issue C, pages 79-84, DOI: 10.1016/j.socec.2018.03.005.
• Tikoudis, Ioannis & Verhoef, Erik T. & van Ommeren, Jos N., 2018, "Second-best urban tolls in a monocentric city with housing market regulations," Transportation Research Part B: Methodological, Elsevier, volume 117, issue PA, pages 342-359, DOI: 10.1016/j.trb.2018.08.014.
• Eliav Danziger & Leif Danziger, 2018, "The Optimal Graduated Minimum Wage and Social Welfare," Research in Labor Economics, Emerald Group Publishing Limited, "Transitions through the Labor Market", DOI: 10.1108/S0147-912120180000046002.
• Raúl Alberto Ponce Rodríguez, 2018, "Campaign contributions and local public goods in a federation," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, volume 33, issue 2, pages 283-311.
• Petr Mach, 2018, "VAT Rates and their Impact on Business and Tax Revenue," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 144-152.
• Waluyo, 2018, "Do Efficiency of Taxes, Profitability and Size of Companies affect Debt? A Study of Companies Listed in the Indonesian Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 331-339.
• Wiwiek Prihandini, 2018, "The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 362-373.
• N.V. Philippova & R.G. Akhmadeev & O.A. Bykanova & L.A. Chaykovskaya, 2018, "Social Equity: A Route to Progressive Taxation of Individuals," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 317-330.
• Vadim Ponkratov & Andrey Pozdnyaev & Nikolay Kuznetsov, 2018, "Evaluating the Impact of Russian Excise Duty on Oil Products on the Development of Oil Refining and Oil Industry," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 414-425.
• Aguzarova L.A. & Aguzarova F.S., 2018, "Planning of Tax Payments as a Factor of Economic Growth," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 195-206.
• Kinga Rozalia STOICA-GRAMA, 2018, "Net Direct Taxes and Double Taxation Avoidance," Working papers, Ecological University of Bucharest, Department of Economics, number 07, Apr.
• Athena Kalyva & Savina Prince & Alexander Leodolter & Caterina Astarita, 2018, "Labour Taxation and Inclusive Growth," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 084, Jul.
• Julien Daubanes & Pierre Lasserre, 2018, "Marchés internationaux de droits à polluer et taxes locales sur les biens polluants," Working Papers, FAERE - French Association of Environmental and Resource Economists, number 2018.18, Dec.
• Karel Janda & Zuzana Lajksnerova & Jakub Mikolasek, 2018, "A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/08, Mar, revised Mar 2018.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business and R&D : how geography matters," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2018-12, Mar.
• Tatsuo Hatta, 2018, "Revenue-Constrained Combination of an Optimal Tariff and Duty Drawback," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 13, issue 1, pages 52-67, March.
• Schade, Jens & Schlag, Bernhard, 2000, "Acceptability of Urban Transport Pricing," Research Reports, VATT Institute for Economic Research, number 72.
• Paukkeri, Tuuli, 2018, "Essays on public economics," Research Reports, VATT Institute for Economic Research, number P72.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2018, "Optimal paternalistic health and human capital policies," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 465, Feb.
• Steven D. Baker & Burton Hollifield & Emilio Osambela, 2018, "Preventing Controversial Catastrophes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-052, Jul, DOI: 10.17016/FEDS.2018.052.
• Alejandro Badel & Moira Daly & Mark Huggett & Martin Nybom, 2018, "Top Earners: Cross-Country Facts," Review, Federal Reserve Bank of St. Louis, volume 100, issue 3, pages 237-257, DOI: 10.20955/r.100.237-57.
• Mark Colas & Sebastian Findeisen & Dominik Sachs, 2018, "Optimal Need-Based Financial Aid," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 14, Sep, DOI: 10.21034/iwp.14.
• Buckley, P. & Llerena, D., 2018, "Demand response as a common pool resource game: Nudges or peak prices," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2018-01.
• Zouhair Ait Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Post-Print, HAL, number hal-02977714.
• Stéphane Gauthier & Fanny Henriet, 2018, "Commodity taxes and taste heterogeneity," Post-Print, HAL, number halshs-01626787, Jan, DOI: 10.1016/j.euroecorev.2017.10.017.
• Stéphane Gauthier & Taraneh Tabatabai, 2019, "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," Post-Print, HAL, number halshs-01884357, Jan.
• Jonathan Goupille-Lebret & Jose Infante, 2018, "Behavioral responses to inheritance tax: Evidence from notches in France," Post-Print, HAL, number halshs-01902628, DOI: 10.1016/j.jpubeco.2018.09.016.
• Bertrand Garbinti & Jonathan Goupille-Lebret, 2018, "The Impact of Inheritance and Transfer Taxation on Economic Behaviors and Inequality: a Literature Review for France," Post-Print, HAL, number halshs-01948146.
• Isabelle Lebon & Thérèse Rebière, 2018, "How many educated workers for your economy? European targets, optimal public spending, and labor market impact," Post-Print, HAL, number halshs-01969719, Mar, DOI: 10.1007/s10258-018-0142-8.
• Benoît Tarroux, 2018, "The value of tax progressivity: Evidence from Survey experiment," Post-Print, HAL, number halshs-02001270, Mar.
• Renaud Coulomb & Fanny Henriet, 2018, "The Grey Paradox: How fossil-fuel owners can benefit from carbon taxation," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-01626780, Jan, DOI: 10.1016/j.jeem.2017.07.001.
• Stéphane Gauthier & Fanny Henriet, 2018, "Commodity taxes and taste heterogeneity," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01626787, Jan, DOI: 10.1016/j.euroecorev.2017.10.017.
• Gilles Saint-Paul, 2018, "Pareto-improving structural reforms," PSE Working Papers, HAL, number halshs-01972036, Dec.
• Zouhair Aït Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers, HAL, number hal-04141686.
• Laurence Jacquet & Etienne Lehmann, 2018, "Optimal income taxation with composition effects," Working Papers, HAL, number halshs-01878488, Sep.
• Gilles Saint-Paul, 2018, "Pareto-improving structural reforms," Working Papers, HAL, number halshs-01972036, Dec.
• Schindler, Dirk, 2018, "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/5, Apr.
• Wangsness, Paal Brevik, 2018, "How to road price in a world with electric vehicles and government budget constraints," Working Paper Series, Norwegian University of Life Sciences, School of Economics and Business, number 10-2017, Apr.
• Lund, Diderik, 2018, "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum, Oslo University, Department of Economics, number 3/2018, Feb.
• Aronsson, Thomas & Blomquist, Sören, 2018, "Uncertain Length of Life, Retirement Age, and Optimal Pension Design," Umeå Economic Studies, Umeå University, Department of Economics, number 957, Mar.
• Chuan-Zhong, Li, 2018, "An explicit formula for optimal carbon taxes under general economic settings," Working Paper Series, Uppsala University, Department of Economics, number 2018:1, Feb.
• Blomquist, Sören & Newey, Whitney K, 2018, "The Kink and Notch Bunching Estimators Cannot Identify the Taxable Income Elasticity," Working Paper Series, Uppsala University, Department of Economics, number 2018:4, Mar.
• Dennis Epple & Richard Romano & Sinan Sarpça & Holger Sieg & Melanie Zaber, 2017, "Market Power and Price Discrimination in the U.S. Market for Higher Education," Working Papers, Human Capital and Economic Opportunity Working Group, number 2017-037, May.
• Piotr Dworczak & Scott Duke Kominers & Mohammad Akbarpour, 2018, "Redistribution through Markets," Working Papers, Human Capital and Economic Opportunity Working Group, number 2018-037, Jun.
• John Creedy & Norman Gemmell & Nicolas Hérault & Penny Mok, 2018, "Microsimulation Analysis of Optimal Income Tax Reforms: An Application to New Zealand," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2018n07, May.
• Svitlana O. Kucherkova, 2018, "Some Aspects of Administration of Taxes," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 84-88, June.
• Svitlana Kucherkova, 2018, "Current Conditions and Directions of Improving Tax Administration," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 105-110, September.
• Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2018, "The return to work and how it is taxed: a dynamic perspective," IFS Working Papers, Institute for Fiscal Studies, number W18/27, Oct.
• Rolf Aaberge & Ugo Colombino, 2018, "Structural Labour Supply Models and Microsimulation," International Journal of Microsimulation, International Microsimulation Association, volume 11, issue 1, pages 162-197.
• Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018, "A Destination-Based Allowance for Corporate Equity," IMF Working Papers, International Monetary Fund, number 2018/239, Nov.
• Ravi Kanbur, 2018, "On the volume of redistribution: Across income levels and across groups," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 462, Apr.
• John Creedy & Norman Gemmell & Nicolas Hérault & Penny Mok, 2018, "Microsimulation analysis of optimal income tax reforms. An application to New Zealand," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 468, May.
• Diego d'Andria, 2018, "Superstars and mediocrities: a solution based on personal income taxation," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2018-01, Jan.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• ISLAM Nizamul & COLOMBINO Ugo, 2018, "The case for NIT+FT in Europe. An empirical optimal taxation exercise," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2018-08, Apr.
• Michelle Dell’Era & Luca David Opromolla & Luís Santos-Pinto, 2018, "A General Equilibrium Theory of Occupational Choice under Optimistic Beliefs about Entrepreneurial Ability," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/50, Oct.
• António Afonso & José Alves, 2018, "Optimal Tax Structure for Consumption and Income Inequality:an Empirical Assessment," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/51, Oct.
• José Alves, 2018, "The sinful side of taxation: is it possible to satisfy the government hunger for revenues while promoting economic growth?," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/57, Nov.
• José Alves, 2018, "The impact of tax structure on investment: an empirical assessment for OECD countries," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/58, Nov.
• José Alves, 2018, "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/62, Nov.
• Danziger, Eliav & Danziger, Leif, 2018, "The Optimal Graduated Minimum Wage and Social Welfare," IZA Discussion Papers, IZA Network @ LISER, number 11386, Mar.
• Bastani, Spencer & Waldenström, Daniel, 2018, "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers, IZA Network @ LISER, number 11475, Apr.
• Aaberge, Rolf & Colombino, Ugo, 2018, "Structural Labour Supply Models and Microsimulation," IZA Discussion Papers, IZA Network @ LISER, number 11562, May.
• Saint-Paul, Gilles, 2018, "Pareto-Improving Structural Reforms," IZA Discussion Papers, IZA Network @ LISER, number 11995, Nov.
• Dr. Dinesh Prabhakarrao Bele & Dr. Manoj M. Pimple, 2018, "A Critical Study of Tax Assessment in Nagarpalika of Amravati District," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 13, issue 1, pages 66-70, April.
• Antung Anthony Liu & Hiroaki Yamagami, 2018, "Environmental Policy in the Presence of Induced Technological Change," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 71, issue 1, pages 279-299, September, DOI: 10.1007/s10640-017-0150-7.
• David Klenert & Gregor Schwerhoff & Ottmar Edenhofer & Linus Mattauch, 2018, "Environmental Taxation, Inequality and Engel’s Law: The Double Dividend of Redistribution," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 71, issue 3, pages 605-624, November, DOI: 10.1007/s10640-016-0070-y.
• Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018, "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 1, pages 64-98, February, DOI: 10.1007/s10797-017-9443-6.
• Justina Klimaviciute & Pierre Pestieau, 2018, "Long-term care social insurance: How to avoid big losses?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 1, pages 99-139, February, DOI: 10.1007/s10797-017-9445-4.
• Chu-chuan Cheng & Hsun Chu, 2018, "Optimal policies for sin goods and health care: Tax or subsidy?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 412-429, April, DOI: 10.1007/s10797-017-9452-5.
• Callum Butler & Paul Calcott, 2018, "Optimal fringe benefit taxes: the implications of business use," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 654-672, June, DOI: 10.1007/s10797-017-9469-9.
• Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018, "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 631-653, June, DOI: 10.1007/s10797-017-9473-0.
• Yulia Kuchumova, 2018, "A collateral tax sanction: When does it mimic a welfare-improving tag?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 4, pages 841-866, August, DOI: 10.1007/s10797-017-9480-1.
• Valeria Bonis & Luca Spataro, 2018, "Optimal income taxation and migration," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 4, pages 867-882, August, DOI: 10.1007/s10797-018-9483-6.
• Patricia Apps & Ray Rees, 2018, "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1093-1128, October, DOI: 10.1007/s10797-018-9492-5.
• Karol Jan Borowiecki & Trilce Navarrete, 2018, "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 42, issue 2, pages 309-339, May, DOI: 10.1007/s10824-017-9307-z.
• Helmuts Azacis & David R Collie, 2018, "Taxation and the sustainability of collusion: ad valorem versus specific taxes," Journal of Economics, Springer, volume 125, issue 2, pages 173-188, October, DOI: 10.1007/s00712-017-0584-y.
• Jen-Yao Lee & Leonard F. S. Wang, 2018, "Foreign competition and optimal privatization with excess burden of taxation," Journal of Economics, Springer, volume 125, issue 2, pages 189-204, October, DOI: 10.1007/s00712-017-0592-y.
• Mario Coccia, 2018, "Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations," The Journal of Technology Transfer, Springer, volume 43, issue 3, pages 792-814, June, DOI: 10.1007/s10961-017-9572-1.
• Fulgence Dominick Waryoba, 2018, "Import Base and Revenue Improvement Possibilities in Tanzania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 21-28, March.
• Dimitrios DIMITRIOU & Anastasios PAPPAS, 2018, "The fiscal policy impact to the Greek economy: Asymmetric evidence from a switching regime approach," Journal of Economics and Political Economy, KSP Journals, volume 5, issue 1, pages 121-131, March.
• Nezha BOUSSELHAMI & Moustapha HAMZAOUI, 2018, "Moroccan tax potential: Econometric analysis through the tax effort," Turkish Economic Review, KSP Journals, volume 5, issue 1, pages 22-32, March.
• David Staubli, 2018, "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 18.01, Apr.
• Findeisen, Sebastian & Sachs, Dominik, 2018, "Education Policies and Taxation without Commitment," Munich Reprints in Economics, University of Munich, Department of Economics, number 62816.
• Abdallah Mohammad Ashour & Zuraida Hassan & Jamal Mohammed Esmail Alekam, 2018, "A Conceptual Framework for Upgrading Safety Performance by Influence Safety Training, Management Commitment to Safety and Work Environment: Jordanian Hospitals," International Journal of Business and Social Research, LAR Center Press, volume 8, issue 7, pages 25-35, July.
• Nora Paulus & Patrice Pieretti & Benteng Zou, 2018, "Tax Competition - An intertemporal perspective," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 18-10.
• Michele Dell'Era & Luca David Opromolla & Luis Santos-Pinto, 2018, "A General Equilibrium Theory of Occupational Choice under Optimistic Beliefs about Entrepreneurial Ability," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0111, Oct, revised Oct 2018.
• Krueger, Dirk & Ludwig, Alexander, 2018, "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," MEA discussion paper series, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy, number 201802, Feb.
• Takeo Hori & Noritaka Maebayashi & Keiichi Morimoto, 2018, "Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy," Discussion Papers, Meisei University, School of Economics, number 41, Dec.
• Joel Slemrod & William C. Boning, 2018, "Real Firms in Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 131-143, March, DOI: 10.1628/fa-2018-0002.
• Michael Keen, 2018, "Bank Taxes, Bailouts and Financial Crises," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 4-33, March, DOI: 10.1628/fa-2018-0001.
• Peter Birch Sørensen, 2018, "From the Linear Economy to the Circular Economy: A Basic Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 71-87, March, DOI: 10.1628/001522118X15097191506475.
• Justina Klimaviciute & Pierre Pestieau, 2018, "Social Insurance for Long-Term Care with Deductible and Linear Contributions," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 88-108, March, DOI: 10.1628/001522118X15084133837809.
• Bev Dahlby & Ergete Ferede, 2018, "The Marginal Cost of Public Funds and the Laffer Curve: Evidence from the Canadian Provinces," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 2, pages 173-199, June, DOI: 10.1628/fa-2018-0005.
• Linus Mattauch & Jan Siegmeier & Ottmar Edenhofer & Felix Creutzig, 2018, "Financing Public Capital When Rents Are Back: A Macroeconomic Henry George Theorem," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 3, pages 340-360, September, DOI: 10.1628/fa-2018-0011.
• Hisahiro Naito, 2018, "Welfare-improving Consumption Tax in the Presence of a Wage Tax under Idiosyncratic Returns from Investment and Incomplete Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 3, pages 361-375, September, DOI: 10.1628/fa-2018-0010.
• Diego d'Andria, 2018, "Start-ups, Venture Capital Financing, and Tax Policy under Adverse Selection," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 4, pages 462-480, December, DOI: 10.1628/fa-2018-0018.
• Hao Wang, 2018, "Optimal Indirect Taxes and Subsidies under Imperfect Competition," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 174, issue 2, pages 334-350, June, DOI: 10.1628/093245617X14993199883414.
• György Matolcsy & Dániel Palotai, 2018, "The Hungarian Model: Hungarian Crisis Management in View of the Mediterranean Way," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 17, issue 2, pages 5-42.
• Ben Gilbert & Joshua S. Graff Zivin, 2018, "Dynamic corrective taxes with time-varying salience," Working Papers, Colorado School of Mines, Division of Economics and Business, number 2018-05, Aug.
• Daisuke Ishikawa & Dun-Yen Wang & Masahiko Nakazawa, 2018, "The Effects of Capital Taxation Using Dynamic Macro-Econometric Model of the Japanese Economy ―Simulation Analysis Including Households without Financial Assets―," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 4, pages 585-612, July.
• Robert A. Moffitt, 2018, "Tax Policy and the Economy, Volume 32," NBER Books, National Bureau of Economic Research, Inc, number moff-5, December.
• Kelsey Jack & Seema Jayachandran & Sarojini Rao, 2018, "Environmental Externalities and Free-riding in the Household," NBER Working Papers, National Bureau of Economic Research, Inc, number 24192, Jan.
• Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2018, "Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects," NBER Working Papers, National Bureau of Economic Research, Inc, number 24233, Jan.
• Ethan M.J. Lieber & Lee M. Lockwood, 2018, "Targeting with In-kind Transfers: Evidence from Medicaid Home Care," NBER Working Papers, National Bureau of Economic Research, Inc, number 24267, Jan.
• Ashley Langer & Derek Lemoine, 2018, "Designing Dynamic Subsidies to Spur Adoption of New Technologies," NBER Working Papers, National Bureau of Economic Research, Inc, number 24310, Feb.
• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz Pardo, 2018, "Nonlinear Household Earnings Dynamics, Self-insurance, and Welfare," NBER Working Papers, National Bureau of Economic Research, Inc, number 24326, Feb.
• Dirk Krueger & Alexander Ludwig, 2018, "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," NBER Working Papers, National Bureau of Economic Research, Inc, number 24335, Feb.
• Davide Debortoli & Ricardo Nunes & Pierre Yared, 2018, "Optimal Fiscal Policy without Commitment: Beyond Lucas-Stokey," NBER Working Papers, National Bureau of Economic Research, Inc, number 24522, Apr.
• Marina Azzimonti & Pierre Yared, 2018, "The Optimal Public and Private Provision of Safe Assets," NBER Working Papers, National Bureau of Economic Research, Inc, number 24534, Apr.
• Pablo Fajgelbaum & Cecile Gaubert, 2018, "Optimal Spatial Policies, Geography and Sorting," NBER Working Papers, National Bureau of Economic Research, Inc, number 24632, May.
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• Lance Lochner & Todd Stinebrickner & Utku Suleymanoglu, 2018, "Parental Support, Savings and Student Loan Repayment," NBER Working Papers, National Bureau of Economic Research, Inc, number 24863, Jul.
• Pierre Yared, 2018, "Rising Government Debt: Causes and Solutions for a Decades-Old Trend," NBER Working Papers, National Bureau of Economic Research, Inc, number 24979, Aug.
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• Arnaud Costinot & Iván Werning, 2018, "Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25103, Sep.
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• Aronsson, Thomas & Sjögren, Tomas, 2018, "Optimal Taxation, Redistribution, and Environmental Externalities," International Review of Environmental and Resource Economics, now publishers, volume 11, issue 3, pages 233-308, August, DOI: 10.1561/101.00000095.
• Olivier Bargain, 2018, "Introduction – Socio-Fiscal Incentives to Work: Taking Stock and New Research," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 503-504, pages 5-12, DOI: https://doi.org/10.24187/ecostat.20.
• Antoine Ferey, 2018, "Housing Benefits and Monetary Incentives to Work: Simulations for France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 503-504, pages 37-59, DOI: https://doi.org/10.24187/ecostat.20.
• Juan Carlos Conesa & Bo Li & Qian Li, 2018, "Welfare Implications of Switching to Consumption Taxation," Department of Economics Working Papers, Stony Brook University, Department of Economics, number 18-09.
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• Adam Bogiatzis & Hidekatsu Asada & Mohamed Rizwan Habeeb Rahuman, 2018, "Sustainable finance for inclusive growth in Thailand," OECD Economics Department Working Papers, OECD Publishing, number 1471, May, DOI: 10.1787/7ad06329-en.
• Christian Alexander Belabed & Mariya Hake, 2018, "Income inequality and trust in national governments in Central, Eastern and Southeastern Europe," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 222, May.
• Ioan Cosmin Pițu & Bianca Cristina Ciocanea & Mihaela Luca, 2018, "The Impact Of Tax Competition And Harmonisation In The Eu In Relation To Fiscal Optimisation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 109-119, December.
• Abidemi C. Adegboye & Ifeoluwa Alao-Owunna & Monday I. Egharevba, 2018, "Smes Business Characteristics, Tax Administration And Tax Compliance By Smes In Nigeria," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 3, issue Special, pages 7-17, May.
• Adam M. Lavecchia, 2018, "Minimum Wage Policy with Optimal Taxes and Unemployment," Working Papers, University of Ottawa, Department of Economics, number 1801E.
• Sugata Ghosh & Ronald Wendner, 2018, "Positional preferences and efficient capital accumulation when households exhibit a preference for wealth," Oxford Economic Papers, Oxford University Press, volume 70, issue 1, pages 114-140.
• Jang-Ting Guo & Alan Krause, 2018, "Changing social preferences and optimal redistributive taxation," Oxford Economic Papers, Oxford University Press, volume 70, issue 1, pages 73-92.
• Michael Sattinger, 2018, "Double limit analysis of optimal personal income taxation," Oxford Economic Papers, Oxford University Press, volume 70, issue 1, pages 93-113.
• Michael Sattinger, 2018, "Double limit analysis of optimal personal income taxation," Oxford Economic Papers, Oxford University Press, volume 70, issue 3, pages 917-917.
• Michael Carlos Best & Henrik Jacobsen Kleven, 2018, "Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K," The Review of Economic Studies, Review of Economic Studies Ltd, volume 85, issue 1, pages 157-193.
• Anastasios G Karantounias, 2018, "Optimal Fiscal Policy with Recursive Preferences," The Review of Economic Studies, Review of Economic Studies Ltd, volume 85, issue 4, pages 2283-2317.
• Mogoiu Carmen Mihaela, 2018, "Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 655-660, December.
• Rick Van der Ploeg & Ton S. Van den Bremer, 2018, "The Risk-Adjusted Carbon Price," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 203, Jan.
• Kathryn Graddy & Orley Ashenfelter & Princeton University, 2004, "Anatomy of the Rise and Fall of a Price-Fixing Conspiracy: Auctions at Sotheby`s and Christie`s," Economics Series Working Papers, University of Oxford, Department of Economics, number 203, Sep.
• Dirk Krueger & Alexander Ludwig, 2018, "Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 18-004, Feb, revised 09 Feb 2018.
• Janusz Kudla & Konrad Walczyk, 2018, "Can fiscal policy spur fertility?," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 13, issue 2, pages 167-179, June, DOI: 10.24136/eq.2018.009.
• Jan Dobrovic & Rastislav Rajnoha & Antonin Koraus, 2018, "Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors," Oeconomia Copernicana, Institute of Economic Research, volume 9, issue 4, pages 617-634, December, DOI: 10.24136/oc.2018.030.
• Iuliana Cenar, 2018, "Fiscal Policies Regarding Local Taxes and Fees," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 25-34.
• Parragh, Bianka & Palotai, Dániel, 2018, "Towards an Incentive Tax System – Reform of the Tax System and Tax Administration in Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 196-215.
• Rehman, Mobeen Ur & Butt, Muhammad Arsalan & Khwaja, Muddasar Ghani & Kashif, Muhammad, 2018, "Analyzing the Link Between Accounting Sensitive Non-Debt Tax Shields and Investment Opportunity Set," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 4, pages 549-566.
• Thomas Renström & Luca Spataro, 2018, "Optimal taxation, environment quality, socially responsible firms and investors," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2018/232, May.
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• Iswahyudi, Heru, 2018, "Economic Consequences of Tax Non-Compliance: Evidence From Indonesia," MPRA Paper, University Library of Munich, Germany, number 122337, Dec.
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• Kohnert, Dirk, 2018, "Just peanuts? - Trump's protective tariffs and their impact on Africa," MPRA Paper, University Library of Munich, Germany, number 85730, Apr.
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• Jaelani, Aan, 2018, "Sistem anggaran berbasis kinerja pada APBN di Indonesia perspektif ekonomi Islam
  [A performance-based budget system in Indonesia's state budget in Islamic economic perspective]," MPRA Paper, University Library of Munich, Germany, number 87984, Jun, revised 07 Jul 2018.
• Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
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• Bakari, Sayef, 2018, "If France continues this strategy, taxes will destroy domestic investment and economic growth," MPRA Paper, University Library of Munich, Germany, number 88944, Jul.
• Bakari, Sayef, 2018, "If France continues this strategy, taxes will destroy domestic investment and economic growth," MPRA Paper, University Library of Munich, Germany, number 89011, Jul.
• AMEDANOU, Yawovi M. Isaac, 2018, "Examen de l'optimalité de la performance fiscale dans les pays en développement : le cas de l’UEMOA
  [Review of the optimality of tax performance in developing countries: evidence from WAEMU]," MPRA Paper, University Library of Munich, Germany, number 89513, Oct.
• Vértesy, László, 2018, "A kis- és középvállalati szektor Magyarországon
  [The small and medium enterprise sector in Hungary]," MPRA Paper, University Library of Munich, Germany, number 90066.