Research classified by Journal of Economic Literature (JEL) codes

2018

• 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.
• 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.
• Spencer G. Lyon & Michael E. Waugh, 2018, "Redistributing the Gains From Trade Through Progressive Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 24784, Jun.
• 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.
• Ben Gilbert & Joshua S. Graff Zivin, 2018, "Dynamic Corrective Taxes with Time-Varying Salience," NBER Working Papers, National Bureau of Economic Research, Inc, number 25014, Sep.
• 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.
• James R. Hines Jr. & Michael Keen, 2018, "Certain Effects of Uncertain Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 25388, Dec.
• 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.
• Tibor Hanappi, 2018, "Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation," OECD Taxation Working Papers, OECD Publishing, number 35, Feb, DOI: 10.1787/bfbcd0db-en.
• 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.
• Ndiaye, Abdoulaye, 2018, "Flexible Retirement and Optimal Taxation," MPRA Paper, University Library of Munich, Germany, number 102651, revised 14 Aug 2020.
• Iswahyudi, Heru, 2018, "Economic Consequences of Tax Non-Compliance: Evidence From Indonesia," MPRA Paper, University Library of Munich, Germany, number 122337, Dec.
• Berliant, Marcus & Gouveia, Miguel, 2018, "On the Political Economy of Income Taxation," MPRA Paper, University Library of Munich, Germany, number 84437, Feb.
• Avdiu, Besart, 2018, "Optimal capital and labor income taxation in small and developing countries," MPRA Paper, University Library of Munich, Germany, number 84884, Mar.
• Kohnert, Dirk, 2018, "Just peanuts? - Trump's protective tariffs and their impact on Africa," MPRA Paper, University Library of Munich, Germany, number 85730, Apr.
• Yasuoka, Masaya, 2018, "How Should A Government Finance for Pension Benefit?," MPRA Paper, University Library of Munich, Germany, number 87483, Jun.
• Kohnert, Dirk, 2018, "Trump's tariff’s impact on Africa and the ambiguous role of African agency," MPRA Paper, University Library of Munich, Germany, number 87647, Jun.
• Kohnert, Dirk, 2018, "Trump's tariff’s impact on Africa and the ambiguous role of African agency," MPRA Paper, University Library of Munich, Germany, number 87764, Jun, revised 06 Jul 2018.
• 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.
• Marx, Benjamin M., 2018, "Dynamic Bunching Estimation with Panel Data," MPRA Paper, University Library of Munich, Germany, number 88647, Aug.
• Hu, Xingwei, 2018, "A Dichotomous Analysis Of Unemployment Welfare," MPRA Paper, University Library of Munich, Germany, number 88662, Aug.
• Bakari, Sayef, 2018, "If France continues this strategy, taxes will destroy domestic investment and economic growth," MPRA Paper, University Library of Munich, Germany, number 88943, 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 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.
• 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

• Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin, 2017, "Household bargaining, spouses' consumption patterns and the design of commodity taxes," TSE Working Papers, Toulouse School of Economics (TSE), number 17-767, Feb.
• Jean Bonnet & Sébastien Bourdin & Fatten Gazzah, 2017, "The entrepreuneurial context, a factor of Economic Growth in the Europe Union? A GWR Analysis on the EU Regions," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2017-09, Oct.
• João V. Ferreira & Nobuyuki Hanaki & Benoît Tarroux, 2017, "On the Roots of the Intrinsic Value of Decision Rights: Evidence from France and Japan," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2017-11, Oct.
• Benoît Tarroux, 2017, "The value of progressivity: Evidence from survey experiments," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2017-13, Nov.