Research classified by Journal of Economic Literature (JEL) codes

2018

• Hollenbeck, Brett & Uetake, Kosuke, 2018, "Taxation and Market Power in the Legal Marijuana Industry," MPRA Paper, University Library of Munich, Germany, number 90085, Nov.
• Berliant, Marcus & Gouveia, Miguel, 2018, "On the political economy of income taxation," MPRA Paper, University Library of Munich, Germany, number 90488, Dec.
• Hori, Takeo & Maebayashi, Noritaka & Morimoto, Keiichi, 2018, "Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy," MPRA Paper, University Library of Munich, Germany, number 90787, Dec.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
• DOMBOU T., Dany R., 2018, "Shadow effect from Laffer tax allergy: New tax policy tool to fight tax evasion," MPRA Paper, University Library of Munich, Germany, number 98646, Nov.
• Giorgio Canarella & Luis A. Gil-Alana & Rangan Gupta & Stephen M. Miller, 2018, "Persistence and Cyclical Dynamics of US and UK House Prices: Evidence from Over 150 Years of Data," Working Papers, University of Pretoria, Department of Economics, number 201838, Jun.
• Doriani Lingga & Damiana Simanjuntak, 2018, "Policy Implication Of Price Collusion In A Duopoly Market With Differentiated Products," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2018, issue 2, pages 56-67, DOI: 10.18267/j.aop.601.
• Jana Skálová & Maria Argenskaya, 2018, "Czech Republic - Tax Paradise for Paying Profits
  [Česká republika - daňový ráj pro výplatu podílů na zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 47-59, DOI: 10.18267/j.cfuc.509.
• Lukáš Moravec & Jana Hinke & Stanislav Kaňka, 2018, "Stanovení mezery DPH - případ České republiky
  [VAT Gap Estimation - Czech Republic Case Study]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 4, pages 450-472, DOI: 10.18267/j.polek.1212.
• Luca David Opromolla & Michele Dell'Era, 2018, "A General Equilibrium Theory of Occupational Choice under Optimistic Beliefs about Entrepreneurial Ability," Working Papers, Banco de Portugal, Economics and Research Department, number w201822.
• Sarolta Laczo & Raffaele Rossi, 2018, "Time-Consistent Consumption Taxation," Working Papers, Queen Mary University of London, School of Economics and Finance, number 857, Apr.
• Daniel Gonzalez Olivares & Rafael Salvador Espinosa Ramirez, 2018, "Inversion extranjera directa y fusiones domesticas en presencia de productos diferenciados: Un analisis de bienestar social y politica publica," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., volume 15, issue 1, pages 73-98, Enero-Jun.
• Stephie Fried & Kevin Novan & William Peterman, 2018, "Code and data files for "The Distributional Effects of a Carbon Tax on Current and Future Generations"," Computer Codes, Review of Economic Dynamics, number 16-217, revised .
• Begona Dominguez & Pedro Gomis-Porqueras, 2018, "Code and data files for "The effects of secondary markets for government bonds on inflation dynamics"," Computer Codes, Review of Economic Dynamics, number 18-50, revised .
• Winfried Koeniger & Julien Prat, 2018, "Human Capital and Optimal Redistribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 27, pages 1-26, January, DOI: 10.1016/j.red.2017.10.002.
• Stephie Fried & Kevin Novan & William Peterman, 2018, "The Distributional Effects of a Carbon Tax on Current and Future Generations," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 30, pages 30-46, October, DOI: 10.1016/j.red.2018.02.001.
• Mike Waugh, 2018, "Redistributing the Gains From Trade Through Progressive Taxation," 2018 Meeting Papers, Society for Economic Dynamics, number 1210.
• Pablo Fajgelbaum & Cecile Gaubert, 2018, "Optimal Spatial Policies, Geography and Sorting," 2018 Meeting Papers, Society for Economic Dynamics, number 1319.
• Naoki Aizawa & Serena Rhee & Soojin Kim, 2018, "Labor Market Screening and Social Insurance Program Design for the Disabled," 2018 Meeting Papers, Society for Economic Dynamics, number 359.
• Jonathan Heathcote & Gianluca Violante & Kjetil Storesletten, 2018, "Optimal Progressivity with Age-Dependent Taxation," 2018 Meeting Papers, Society for Economic Dynamics, number 501.
• Abdoulaye Ndiaye, 2018, "Flexible Retirement and Optimal Taxation," 2018 Meeting Papers, Society for Economic Dynamics, number 535.
• Yunmin Chen & Cheng Chen Yang & YiLi Chien, 2018, "Implementing the Modified Golden Rule? Optimal Ramsey Capital Taxation with Incomplete Markets Revisited," 2018 Meeting Papers, Society for Economic Dynamics, number 59.
• Eugenio Miravete & Jeffrey Thurk & Katja Seim, 2018, "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," 2018 Meeting Papers, Society for Economic Dynamics, number 611.
• Joao Guerreiro & Pedro Teles & Sergio Rebelo, 2018, "Should Robots be Taxed?," 2018 Meeting Papers, Society for Economic Dynamics, number 825.
• Jack Lum, 2018, "Approximating the Marginal Revenue Maximizing Point: A Brief Analysis Employing the Laffer Curve," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 7, issue 3, pages 94-96, September.
• Handan Kaynar Bilgin, 2018, "Laffer Eğri̇si̇ İçi̇n Uygulamali Bi̇r Anali̇z: Türki̇ye Örneği̇," Academic Review of Humanities and Social Sciences, Bursa Teknik Üniversitesi, volume 1, issue 2, pages 84-99.
• Séverine Menguy, 2018, "Optimal Capital Taxation Rates and Tax Competition in Open Economy," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 33, issue 4, pages 722-772.
• Blanca Avellón Naranjo & María José Prieto Jano, 2018, "Los niveles de eficiencia técnica y el cambio productivo en la gestión tributaria de las regiones españolas," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 41, pages 113-135.
• Fardin Farahnak & Majid Maddah & Abbas Shakeri, 2018, "Effects of Change in Effective Tax Rate on Public Budget, GNP and Welfare Using General Equilibrium Model," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 5, issue 2, pages 81-102.
• Mahboobeh Farahati, 2018, "The Effect of the Tax Mix on Income Distribution in Iran: An Autoregressive Distributed Lag (ARDL) Approach," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 5, issue 3, pages 185-212.
• Adriano Provezano Gomes & Gabriel Teixeira Ervilha & Ana Paula Wendling Gomes, 2018, "Eficiência dos gastos públicos e desenvolvimento educacional nos municípios de Minas Gerais," Revista Brasileira de Estudos Regionais e Urbanos, Associação Brasileira de Estudos Regionais e Urbanos (ABER), volume 12, issue 3, pages 364-384.
• Norkina, Olga A. (Норкина, Ольга А.), 2018, "Financial Repression and Populism
  [Финансовая Репрессия И Популизм]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 1, pages 122-147, February.
• Massimiliano Corradini & Valeria Costantini & Anil Markandya & Elena Paglialunga & Giorgia Sforna, 2018, "Some reflections on policy mix in the EU low-carbon strategy," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0236, Apr.
• Bi-Huei Tsai & Pei-Wei Kuo, 2018, "The Effects of an Anti-Dumping Policy on Stock Prices of the Solar Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 7808968, Jul.
• Janusz Jabłonowski, 2018, "Implications of Transitory and Permanent Changes in Tax Rates for Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 73-97.
• Justyna Lupinska, 2018, "Bank levy – an anti-crisis solution or a fiscal instrument? (Podatek bankowy – narzedzie antykryzysowe czy instrument fiskalny)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 76, pages 138-159.
• Ewelina Nojszewska, 2018, "Is There a Border Between the Public and Private Sectors in Health Care? (Czy istnieje granica miedzy sektorem publicznym i prywatnym w ochronie zdrowia?)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 78, pages 11-21.
• J. Malte Zoubek, 2018, "Spatial Productivity Differences and the Optimal Tax Treatment of Commuting Expenses," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 187-18.
• Yena Park & Yongsung Chang, 2018, "Optimal Taxation with Private Insurance," Working Paper Series, Institute of Economic Research, Seoul National University, number no117, Nov.
• İhsan Cemil DEMİR, 2018, "Mükellef Perspektifinden Vergi Tarifeleri: Türkiye Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
• Gian Maria Tomat, 2018, "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 2, pages 433-462, August, DOI: 10.1007/s40888-017-0083-1.
• Andries Nentjes, 2018, "Adolph Wagner Revisited: Is Redistribution of Income and Wealth a Public Good?," The European Heritage in Economics and the Social Sciences, Springer, in: Jürgen Backhaus & Günther Chaloupek & Hans A. Frambach, "Gustav von Schmoller and Adolph Wagner", DOI: 10.1007/978-3-319-78993-4_9.
• Rubén Castro & Michael Weber & Gonzalo Reyes, 2018, "A policy for the size of individual unemployment accounts," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 7, issue 1, pages 1-11, December, DOI: 10.1186/s40173-018-0102-z.
• George A. Waters, 2018, "Utilitarian preference for redistribution: a concern with max-min," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 42, issue 2, pages 386-396, April, DOI: 10.1007/s12197-017-9413-y.
• Isabelle Lebon & Thérèse Rebière, 2018, "How many educated workers for your economy? European targets, optimal public spending, and labor market impact," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, volume 17, issue 1, pages 1-44, March, DOI: 10.1007/s10258-018-0142-8.
• Rolf Aaberge & Ugo Colombino, 2018, "Structural Labour Supply Models and Microsimulation," Discussion Papers, Statistics Norway, Research Department, number 877, Jun.
• Geir H. M. Bjertnæs, 2018, "The marginal cost of public funds in large welfare state countries," Discussion Papers, Statistics Norway, Research Department, number 879, Jun.
• Daniel Borbely, 2018, "Limiting the distortionary impacts of transaction taxes: Scottish stamp duty after the Mirrlees Review," Working Papers, University of Strathclyde Business School, Department of Economics, number 1817, Nov.
• Dirk Kohnert, 2018, "Trump's tariff impact on Africa and the ambiguous role of African agency," Review of African Political Economy, Taylor & Francis Journals, volume 45, issue 157, pages 451-466, July, DOI: 10.1080/03056244.2018.1500362.
• Fatih Yilmaz & �smail Baydur, 2018, "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1815.
• Albert Jan Hummel & Bas Jacobs, 2018, "Optimal Income Taxation in Unionized Labor Markets," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 18-064/VI, Jul.
• Agnieszka (A.P.) Markiewicz & Rafal Raciborski, 2018, "Income Inequality and Stock Market Returns," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 18-075/IV, Oct.
• Westerhout, Ed, 2018, "Paying for the Ageing Crisis : Who, How and When?," Discussion Paper, Tilburg University, Center for Economic Research, number 2018-001.
• Westerhout, Ed & Folmer, Kees, 2018, "The Effects of Capping Co-Insurance Payments," Discussion Paper, Tilburg University, Center for Economic Research, number 2018-050.
• Cremer, Helmuth & Roeder, Kerstin, 2018, "Income taxation of couples, spouses' labor supplies and the gender wage gap," TSE Working Papers, Toulouse School of Economics (TSE), number 18-951, Sep.
• Elliott Isaac, 2018, "Suddenly Married: Joint Taxation And The Labor Supply Of Same-Sex Married Couples After U.S. v. Windsor," Working Papers, Tulane University, Department of Economics, number 1809, Nov.
• López Pérez, Raúl & Ramírez Zamudio, Aldo., 2018, "Social norms and tax compliance: Experiments and theory," Working Papers in Economic Theory, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History), number 2018/02, Apr.
• Christian Myohl, 2018, "Optimal Fiscal Policy and Private Sector Borrowing Constraints," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft, number dp1822, Aug.
• Jean-Yves Duclos & Luca Tiberti & Abdelkrim Araar, 2018, "Multidimensional Poverty Targeting," Economic Development and Cultural Change, University of Chicago Press, volume 66, issue 3, pages 519-554, DOI: 10.1086/696105.
• Alex Rees-Jones & Dmitry Taubinsky, 2018, "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," Tax Policy and the Economy, University of Chicago Press, volume 32, issue 1, pages 107-133, DOI: 10.1086/697139.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2018, "Border Tax Adjustments and Tariff-Tax Reforms with Consumption Pollution," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 17-2018, Nov.
• Yury B. Melnikov & Yelena A. Onokhina & Sergey A. Shitikov, 2018, "Improving the Adequacy of Economic Models," Journal of New Economy, Ural State University of Economics, volume 19, issue 1, pages 94-106, February, DOI: 10.29141/2073-1019-2018-19-1-8.
• Yelena S. Vylkova & Natalya G. Viktorova & Natalya V. Pokrovskaya, 2018, "Comparative Analysis of the Depositor Rights’ Protection Systems in the Russian Federation and the Republic of Belarus," Journal of New Economy, Ural State University of Economics, volume 19, issue 5, pages 44-58, October, DOI: 10.29141/2073-1019-2018-19-5-4.
• Andrey L. Anisimov, 2018, "Economic Model of Tax Authorities’ Costs Optimisation and Tax Revenue Receipt," Journal of New Economy, Ural State University of Economics, volume 19, issue 5, pages 59-71, October, DOI: 10.29141/2073-1019-2018-19-5-5.
• Lance Lochner & Todd Stinebrickner & Utku Suleymanoglu, 2018, "Parental Support, Savings and Student Loan Repayment," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers, University of Western Ontario, Centre for Human Capital and Productivity (CHCP), number 20182.
• Robert F. Conrad & Bryce Hool & Denis Nekipelov, 2018, "The Role of Royalties in Resource Extraction Contracts," Land Economics, University of Wisconsin Press, volume 94, issue 3, pages 340-353.
• Joshua M. Duke & TianHang Gao, 2018, "An Experimental Economics Investigation of the Land Value Tax: Efficiency, Acceptability, and Positional Goods," Land Economics, University of Wisconsin Press, volume 94, issue 4, pages 475-495.
• Marco Cozzi, 2018, "Optimal Capital Taxation with Incomplete Markets and Schumpeterian Growth," Department Discussion Papers, Department of Economics, University of Victoria, number 1803, Apr.
• Jiancai Pi & Yiwen Guan, 2018, "Privatization, Pollution, and Welfare in a Mixed Differentiated Duopoly," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 65, issue 4.
• Kudła Janusz & Kopczewska Katarzyna & Kocia Agata & Kruszewski Robert & Walczyk Konrad, 2018, "Dynamic Fiscal Solvency with Consumption and Capital Taxes," Central European Economic Journal, Sciendo, volume 5, issue 52, pages 96-108, January, DOI: 10.1515/ceej-2018-0013.
• Sygut Edyta, 2018, "Tax Exemptions in Excise Duty in the Context of Fiscal Efficiency," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 2, pages 47-57, June, DOI: 10.2478/fiqf-2018-0011.
• Famulska Teresa & Rogowska-Rajda Beata, 2018, "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 87-97, September, DOI: 10.2478/fiqf-2018-0022.
• Hybka Małgorzata Magdalena, 2018, "Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 54, issue 2, pages 110-121, June, DOI: 10.2478/ijme-2018-0009.
• Economou Emmanouil M.L. & Kyriazis Nicholas, 2018, "Is the Greek debt sustainable? Analyzing three different scenarios for the forthcoming period 2018–2022," Journal for Markets and Ethics, Sciendo, volume 6, issue 2, pages 171-182, December, DOI: 10.2478/jome-2018-0036.
• Creedy, John & Gemmell, Norman & Hérault, Nicolas & Mok, Penny, 2018, "Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20834.
• John Burbidge, 2018, "Using distance functions to derive optimal progressive earnings tax and commodity tax structures," Working Papers, University of Waterloo, Department of Economics, number 1808, Nov, revised 12 Nov 2018.
• Stefan Jestl, 2018, "Inheritance Tax Regimes: A Comparison," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 152, Nov.
• van der Ploeg, Frederick & Rezai, Armon, 2018, "The simple arithmetic of carbon pricing and stranded assets," Ecological Economic Papers, WU Vienna University of Economics and Business, number 22, Sep.
• van der Ploeg, Frederick & Rezai, Armon, 2018, "The Agnostic's Response to Climate Deniers: Price Carbon!," Ecological Economic Papers, WU Vienna University of Economics and Business, number 21, Sep.
• Matthew Weinzierl, 2018, "Revisiting the Classical View of Benefit‐based Taxation," Economic Journal, Royal Economic Society, volume 128, issue 612, pages 37-64, July, DOI: 10.1111/ecoj.12462.
• Marina Azzimonti, 2018, "The Politics Of Fdi Expropriation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 59, issue 2, pages 479-510, May, DOI: 10.1111/iere.12277.
• Sebastian Koehne, 2018, "On The Taxation Of Durable Goods," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 59, issue 2, pages 825-857, May, DOI: 10.1111/iere.12289.
• Alan Krause, 2018, "Locally Optimal Three-Bracket Piecewise Linear Income Taxation," Discussion Papers, Department of Economics, University of York, number 18/02, Feb.
• Alan Krause, 2018, "On Public Education Spending under Nonlinear Income Taxation," Discussion Papers, Department of Economics, University of York, number 18/07, Aug.
• Bornemann, Tobias, 2018, "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 232.
• Bornemann, Tobias, 2018, "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 233.
• Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018, "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 234.
• Schünemann, Johannes & Trimborn, Timo, 2018, "Boosting taxes for boasting about houses? Status concerns in the housing market," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 344.
• Weerth, Carsten, 2018, "Bekämpfung des Verbrauchsteuerschmuggels mit § 12e ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2018, pages 19-20.
• Kohnert, Dirk, 2018, "Just peanuts? Trump's protective tariffs and their impact on Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 177922.
• Danziger, Eliav & Danziger, Leif, 2018, "The Optimal Graduated Minimum Wage and Social Welfare," GLO Discussion Paper Series, Global Labor Organization (GLO), number 188.
• Creedy, John & Gemmell, Norman & Hérault, Nicolas & Mok, Penny, 2018, "Microsimulation Analysis of Optimal Income Tax Reforms. An Application to New Zealand," GLO Discussion Paper Series, Global Labor Organization (GLO), number 213.
• Zuluaga, Diego, 2018, "Offshore bet: The benefits of capital mobility," IEA Discussion Papers, Institute of Economic Affairs (IEA), number 89.
• Snowdon, Christopher, 2018, "Joint venture: Estimating the size and potential of the UK cannabis market," IEA Discussion Papers, Institute of Economic Affairs (IEA), number 90.
• Gallice, Andrea, 2018, "Social status, preferences for redistribution and optimal taxation: A survey," Economics Discussion Papers, Kiel Institute for the World Economy, number 2018-31.
• Díaz-Caro, Carlos & Onrubia Fernández, Jorge, 2018, "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics Discussion Papers, Kiel Institute for the World Economy, number 2018-48.
• Gallice, Andrea, 2018, "Social status, preferences for redistribution and optimal taxation: A survey," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 12, pages 1-17, DOI: 10.5018/economics-ejournal.ja.2018-.
• Díaz-Caro, Carlos & Onrubia, Jorge, 2018, "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 12, pages 1-25, DOI: 10.5018/economics-ejournal.ja.2018-.
• Hänsel, Martin C. & Quaas, Martin F., 2018, "Intertemporal Distribution, Suffciency, and the Social Cost of Carbon," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy, number 233103.
• Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2018, "Optimal taxation under different concepts of justness," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 762, DOI: 10.4419/86788888.
• Krueger, Dirk & Ludwig, Alexander, 2019, "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 201, revised 2019, DOI: 10.2139/ssrn.3124792.
• Langer, Sebastian & Korzhenevych, Artem, 2018, "Equalization transfers and the pattern of municipal spending: An investigation of the flypaper effect in Germany," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 01/18.
• Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2018, "Optimal Taxation Under Different Concepts of Justness," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181612.
• Krueger, Dirk & Ludwig, Alexander, 2018, "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-014.
• Gavard, Claire & Voigt, Sebastian & Genty, Aurélien, 2018, "Using emissions trading schemes to reduce heterogeneous distortionary taxes: The case of recycling carbon auction revenues to support renewable energy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-058.

2017

• Stefanie Stantcheva, 2017, "Optimal Taxation and Human Capital Policies over the Life Cycle," Journal of Political Economy, University of Chicago Press, volume 125, issue 6, pages 1931-1990, DOI: 10.1086/694291.
• Jang-Ting Guo & Alan Krause, 2017, "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201708, Sep.
• Laurens Cherchye & Thomas Demuynck & Bram De Rock & Frederic Vermeulen, 2017, "Household Consumption When the Marriage is Stable," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/251990.
• Jeffrey T. Denning & Benjamin M. Marx & Lesley J. Turner, 2017, "ProPelled: The Effects of Grants on Graduation, Earnings, and Welfare," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 17-280, Sep.
• TIMUŞ, Angela & IORDACHI, Victoria & COCIUG, Victoria, 2017, "Special Tax Regimes In Taxing Small And Micro Business Activities: Theoretical Approaches And Patent Tax Experience," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 21, issue 4, pages 46-64.
• TIMUS, Angela & COCIUG, Victoria & AFTENI, Laura, 2017, "New Trends In Fiscal Stimulation Evaluation," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 93-99.
• Kalaš Branimir & Mirović Vera & Andrašić Jelena, 2017, "Estimating the Impact of Taxes on the Economic Growth in the United States," Economic Themes, Sciendo, volume 55, issue 4, pages 481-499, December, DOI: 10.1515/ethemes-2017-0027.
• Dima Bogdan & Dima Ştefana Maria, 2017, "Does Corporate Tax Burden Affect Growth? Evidences from OECD Countries," Journal of Heterodox Economics, Sciendo, volume 4, issue 2, pages 51-80, December, DOI: 10.1515/jheec-2017-0004.
• Jagrič Timotej & Lešnik Tomaž, 2017, "Audits as a Vaccine or Just Aspirin?," Naše gospodarstvo/Our economy, Sciendo, volume 63, issue 4, pages 17-28, December, DOI: 10.1515/ngoe-2017-0020.
• Kotakorpi Kaisa & Matikka Tuomas, 2017, "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, volume 2017, issue 1, pages 100-107, January, DOI: 10.1515/ntaxj-2017-0007.
• Marcelo Arbex & Enlinson Mattos, 2017, "Optimal Paternalistic Health and Human Capital Policies," Working Papers, University of Windsor, Department of Economics, number 1709, Sep.
• Rezai, Armon & Taylor, Lance & Foley, Duncan K., 2017, "Economic Growth, Income Distribution, and Climate Change," Ecological Economic Papers, WU Vienna University of Economics and Business, number 17.
• Stefan Niemann & Paul Pichler, 2017, "Collateral, Liquidity and Debt Sustainability," Economic Journal, Royal Economic Society, volume 127, issue 604, pages 2093-2126, September.
• Florian Hoffmann & Roman Inderst & Ulf Moslener, 2017, "Taxing Externalities Under Financing Constraints," Economic Journal, Royal Economic Society, volume 127, issue 606, pages 2478-2503, November.
• Ellen R. McGrattan & Edward C. Prescott, 2017, "On financing retirement with an aging population," Quantitative Economics, Econometric Society, volume 8, issue 1, pages 75-115, March.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2017, "Welfare Ranking of Environmental Policies in the Presence of Capital Mobility and Cross‐Border Pollution," Southern Economic Journal, John Wiley & Sons, volume 84, issue 1, pages 317-336, July, DOI: 10.1002/soej.12204.
• Yongsung Chang & Yena Park, 2017, "Optimal Taxation with Private Insurance," Working papers, Yonsei University, Yonsei Economics Research Institute, number 2017rwp-105, Aug.
• Jang-Ting Guo & Alan Krause, 2017, "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Discussion Papers, Department of Economics, University of York, number 17/09, Sep.
• Mehrmann, Annika & Sureth-Sloane, Caren, 2017, "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 222.
• Aronsson, Thomas & Schöb, Ronnie, 2017, "Habit formation and the Pareto-efficient provision of public goods," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/1.
• Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017, "Optimal taxation under different concepts of justness," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/26.
• Islam, Nizamul & Colombino, Ugo, 2017, "The case for NIT+FT in Europe. An empirical optimal taxation exercise," GLO Discussion Paper Series, Global Labor Organization (GLO), number 140.
• Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017, "Optimal taxation under different concepts of justness," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 27-2017.
• Snowdon, Christopher, 2017, "Cheap as chips: Is a healthy diet affordable?," IEA Discussion Papers, Institute of Economic Affairs (IEA), number 82.
• Schwerhoff, Gregor & Dao, Nguyen Thang & Edenhofer, Ottmar & Grimalda, Gianluca & Jakob, Michael & Klenert, David & Siegmeier, Jan, 2017, "Policy options for a socially balanced climate policy," Economics Discussion Papers, Kiel Institute for the World Economy, number 2017-34.
• Bak, Céline & Bhattacharya, Amar & Edenhofer, Ottmar & Knopf, Brigitte, 2017, "Towards a comprehensive approach to climate policy, sustainable infrastructure, and finance," Economics Discussion Papers, Kiel Institute for the World Economy, number 2017-41.
• Schwerhoff, Gregor & Nguyen, Thang Dao & Edenhofer, Ottmar & Grimalda, Gianluca & Jakob, Michael & Klenert, David & Siegmeier, Jan, 2017, "Policy options for a socially balanced climate policy," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-11, DOI: 10.5018/economics-ejournal.ja.2017-.
• Bak, Céline & Bhattacharya, Amar & Edenhofer, Ottmar & Knopf, Brigitte, 2017, "Towards a comprehensive approach to climate policy, sustainable infrastructure, and finance," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-13, DOI: 10.5018/economics-ejournal.ja.2017-.
• López-Laborda, Julio & Peña, Guillermo, 2017, "Does financial VAT affect the size of the financial sector?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-28, DOI: 10.5018/economics-ejournal.ja.2017-.
• Boysen-Hogrefe, Jens, 2017, "Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich," Kiel Working Papers, Kiel Institute for the World Economy, number 2069.
• Hentze, Tobias & Voigtländer, Michael, 2017, "Reformoptionen für die Grunderwerbsteuer," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 17/2017.
• Langer, Sebastian & Korzhenevych, Artem, 2017, "The effect of land consumption on municipal tax revenue: Evidence from Bavaria," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 18/17.
• Stark, Oded & Kosiorowski, Grzegorz & Jakubek, Marcin, 2017, "An adverse social welfare consequence of a rich-to-poor income transfer: A relative deprivation approach," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 102, DOI: 10.15496/publikation-19537.
• Stark, Oded & Falniowski, Fryderyk & Jakubek, Marcin, 2017, "Consensus income distribution," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 96, DOI: 10.15496/publikation-15545.
• Schünemann, Johannes & Trimborn, Timo, 2017, "Boosting taxes for boasting about houses: Status concerns in the housing market," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 05/2017.
• Koeniger, Winfried & Prat, Julien, 2017, "Human Capital and Optimal Redistribution," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168073.
• Radulescu, Doina & Feger, Fabian, 2017, "One vs. Two Instruments for Redistribution: The Case of Public Utility Pricing," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168138.
• Rostam-Afschar, Davud & Yao, Jiaxiong, 2017, "Consumption Insurance, Welfare, and Optimal Progressive Taxation," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168179.
• Jozef Kubás & Zuzana Štofková & Ján Mišík, 2017, "The Impact Of Fiscal Decentralization On Public Administration," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 242-246, September, DOI: 10.12955/cbup.v5.933.
• Tetiana KONIEVA, 2017, "Factors Affecting The Enterprise’S Cost Of Capital In Ukraine," Economy and Sociology, The Journal Economy and Sociology, issue 1-2, pages 82-89.
• Chung Tran & Sebastian Wende, 2017, "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2017-652, Sep.
• Laurens Cherchye & Thomas Demuynck & Bram De Rock & Frederic Vermeulen, 2017, "Household Consumption When the Marriage Is Stable," American Economic Review, American Economic Association, volume 107, issue 6, pages 1507-1534, June.
• Duke, Joshua M. & Gao, TianHang, , "An Experimental Economics Investigation of the Land Value Tax: Efficiency, Acceptability, and Positional Goods," 2017 Annual Meeting, July 30-August 1, Chicago, Illinois, Agricultural and Applied Economics Association, number 258227, DOI: 10.22004/ag.econ.258227.
• Sankarkumar, Amirdha Vasani & Selvam, Murugesan & Maniam, Balasundram & Sigo, Marxia Oli, 2017, "Long memory features and relationship stability of Asia-Pacific currencies against USD," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 13, issue 01, DOI: 10.22004/ag.econ.264628.
• Stark, Oded & Kosiorowski, Grzegorz & Jakubek, Marcin, , "An adverse social welfare consequence of a rich-to-poor income transfer: A relative deprivation approach," Discussion Papers, University of Bonn, Center for Development Research (ZEF), number 264176, DOI: 10.22004/ag.econ.264176.
• Guillaume Wilemme, 2017, "Optimal Taxation to Correct Job Mismatching," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1723, Jun.
• Walter Cont & Diego Fernández Felices, 2017, "Multi-stage Taxation by Subnational Governments: Welfare Effects," IIE, Working Papers, IIE, Universidad Nacional de La Plata, number 111, Sep.
• George Economides & Anastasios Rizos, 2017, "Optimal taxation and the tradeoff between efficiency and redistribution," DEOS Working Papers, Athens University of Economics and Business, number 1701, Jun.
• Josip Viskovic & Mateo Separovic, 2017, "Effects Of Taxation On Corruption In The European Union," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 26, issue 2, pages 655-676, december.
• Inna Kiyanchuk, 2017, "Influence Of Customs Payments On The Economic Security Of The Country, Problems And Ways Of Overcoming," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 3, DOI: 10.30525/2256-0742/2017-3-3-32-37.
• Anastasiya Ilyina, 2017, "Investment Climate Evaluation As An Effective Detection Method For Negative Impacts On Country'S Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-162-169.
• Esteban García-Miralles, 2017, "The crucial role of social welfare criteria for optimal inheritance taxation," Working Papers, Banco de España, number 1706, Feb.
• Paulino Font & Mario Izquierdo & Sergio Puente, 2017, "Subsidising mature age employment or throwing coins Into a wishing well: a quasi-experimental analysis," Working Papers, Banco de España, number 1740, Nov.
• Ignacio Lozano-Espitia & Hernando Vargas-Herrera & Norberto Rodríguez-Niño, 2017, "Financial transaction tax and banking margins: An empirical note for Colombia," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 35, issue 83, pages 154-160, June, DOI: 10.1016/j.espe.2017.03.001.
• Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena, 2017, "Financiamiento y calidad del gasto social en la región Caribe colombiana," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 262, Dec, DOI: 10.32468/dtseru.262.
• Candus, E. & Pfister, C. & Sédillot, F., 2017, "Où s’investit l’épargne des Français ?," Bulletin de la Banque de France, Banque de France, issue 214, pages 5-21.
• Émilie Candus & Christian Pfister & Franck Sédillot, 2017, "Where do French people invest their savings?," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 48, pages 5-22, Winter.
• Facundo Albornoz & Antonio Cabrales & Esther Hauk, 2017, "Occupational Choice with Endogenous Spillovers," Working Papers, Barcelona School of Economics, number 972, Jun.
• Frederick van der Ploeg, 2017, "Macro policy responses to natural resource windfalls and the crash in commodity prices," BIS Working Papers, Bank for International Settlements, number 616, Mar.
• Takao Fujii & Fumiaki Hayashi & Jun Iritani & Kazumasa Oguro, 2017, "Designing the optimal public pension system," Australian Economic Papers, Wiley Blackwell, volume 56, issue 1, pages 3-26, March.
• John Creedy, 2017, "The Optimal Threshold for GST on Imported Goods," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, volume 50, issue 2, pages 169-180, June.
• Yutao Han & Patrice Pieretti & Benteng Zou, 2017, "On The Desirability Of Tax Coordination When Countries Compete In Taxes And Infrastructure," Economic Inquiry, Western Economic Association International, volume 55, issue 2, pages 682-694, April.
• John E. Roemer & Burak Ünveren, 2017, "Dynamic Equality of Opportunity," Economica, London School of Economics and Political Science, volume 84, issue 334, pages 322-343, April.
• Torben M. Andersen & Claus T. Kreiner, 2017, "Baumol's Cost Disease and the Sustainability of the Welfare State," Economica, London School of Economics and Political Science, volume 84, issue 335, pages 417-429, July.
• Andrew Ang & Richard C. Green & Francis A. Longstaff & Yuhang Xing, 2017, "Advance Refundings of Municipal Bonds," Journal of Finance, American Finance Association, volume 72, issue 4, pages 1645-1682, August.
• Louis Lévy-Garboua & Claude Montmarquette & Jonathan Vaksmann & Marie Claire Villeval, 2017, "Voluntary Contributions to a Mutual Insurance Pool," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 1, pages 198-218, February.
• Marcus Berliant & Shota Fujishima, 2017, "Optimal income taxation with a stationarity constraint in a dynamic stochastic economy," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 3, pages 739-747, June.
• Armon Rezai & Frederick Van Der Ploeg, 2017, "Abandoning Fossil Fuel: How Fast and How Much," Manchester School, University of Manchester, volume 85, issue S2, pages 16-44, December, DOI: 10.1111/manc.12189.
• Elena Sochirca & Oscar Afonso & Sandra T. Silva, 2017, "Political Rivalry Effects on Human Capital Accumulation and Inequality: A New Political Economy Approach," Metroeconomica, Wiley Blackwell, volume 68, issue 4, pages 699-729, November.
• Carlos Bethencourt & Lars Kunze, 2017, "Temptation and the efficient taxation of education and labor," Metroeconomica, Wiley Blackwell, volume 68, issue 4, pages 986-1000, November.
• Oded Stark & Fryderyk Falniowski & Marcin Jakubek, 2017, "Consensus Income Distribution," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 63, issue 4, pages 899-911, December, DOI: 10.1111/roiw.12291.
• Christian Gillitzer & Henrik Jacobsen Kleven & Joel Slemrod, 2017, "A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation," Scandinavian Journal of Economics, Wiley Blackwell, volume 119, issue 2, pages 240-267, April, DOI: 10.1111/sjoe.12174.
• Robin Boadway & Zhen Song & Jean‐François Tremblay, 2017, "Optimal Income Taxation and Job Choice," Scandinavian Journal of Economics, Wiley Blackwell, volume 119, issue 4, pages 910-938, October, DOI: 10.1111/sjoe.12199.
• MOGOIU Carmen Mihaela, 2017, "The Performance Management And The Primary Directions Of Modernization Within The Tax Administration In Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 109-126, August.
• TODOR Silvia Paula & GHIUR Rodica & BREZEANU Petre, 2017, "The Degree Of Compliance Based On Vat In Romania Between 1995 And 2015," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 154-169, August.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Meran Georg & von Hirschhausen Christian, 2017, "Increasing Block Tariffs in the Water Sector – An Interpretation in Terms of Social Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 17, issue 3, pages 1-24, July, DOI: 10.1515/bejeap-2016-0079.
• Victoria IORDACHI & Angela TIMUS, 2017, "Role Of Information Technology In Increasing Voluntary Compliance By Tax Payers," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 88-96.
• Adrian Doru, Bîgioi & Cristina Elena, Bîgioi, 2017, "Harmonization Of National Rules With The New International Recommendations On Corporate Governance. Case Study From Insurance Companies In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 105-113.
• Nizamul Islam & Ugo Colombino, 2017, "The case for NIT+FT in Europe. An empirical optimal taxation exercise," CHILD Working Papers Series, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA, number 54 JEL Classification: H2.
• Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017, "Tax simplicity and heterogeneous learning," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1516, Nov.
• Christian A. L. Hilber & Teemu Lyytikäinen, 2017, "Transfer Taxes and Household Mobility: Distortion on the Housing or Labor Market?," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0216, Jun.
• Kevin Spiritus & Robin Boadway, 2017, "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," CESifo Working Paper Series, CESifo, number 6297.
• Sander Renes & Floris Zoutman, 2017, "As Easy as ABC? Multidimensional Screening in Public Finance," CESifo Working Paper Series, CESifo, number 6301.
• Bernardino Adao & Borghan Narajabad & Ted Loch-Temzelides, 2017, "Renewable Technology Adoption and the Macroeconomy," CESifo Working Paper Series, CESifo, number 6372.
• Petter Osmundsen & Kjell Løvås & Magne Emhjellen, 2017, "Petroleum Tax Competition Subject ot Capital Rationing," CESifo Working Paper Series, CESifo, number 6390.
• Håkan Selin & Laurent Simula, 2017, "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series, CESifo, number 6510.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2017, "Child Care Subsidies, Quality, and Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 6533.
• Dirk Schindler, 2017, "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," CESifo Working Paper Series, CESifo, number 6537.