Research classified by Journal of Economic Literature (JEL) codes

2017

• Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017, "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series, CESifo, number 6573.
• Tomer Blumkin & Haim Pinhas & Ro'i Zultan, 2017, "Leveraging Wage Subsidies to Facilitate Fair Wages and Increase Social Welfare," CESifo Working Paper Series, CESifo, number 6597.
• Bas Jacobs & Rick van der Ploeg, 2017, "Should Pollution Taxes be Targeted at Income Redistribution?," CESifo Working Paper Series, CESifo, number 6599.
• Armon Rezai & Rick van der Ploeg, 2017, "Climate Policies under Climate Model Uncertainty: Max-Min and Min-Max Regret," CESifo Working Paper Series, CESifo, number 6626.
• Laurence Jacquet & Etienne Lehmann, 2017, "Optimal Income Taxation with Composition Effects," CESifo Working Paper Series, CESifo, number 6654.
• Vidar Christiansen, 2017, "Indirect Taxation of Financial Services," CESifo Working Paper Series, CESifo, number 6675.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Friedrich Schmieder, 2017, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," CESifo Working Paper Series, CESifo, number 6686.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2017, "Heterogeneity in Needs and Negative Marginal Tax Rates," CESifo Working Paper Series, CESifo, number 6708.
• Geir H. M. Bjertnaes, 2017, "The Efficient Combination of Taxes on Fuel and Vehicles," CESifo Working Paper Series, CESifo, number 6789.
• Rick van der Ploeg, 2017, "Race to Burn the Last Ton of Carbon and the Risk of Stranded Assets," CESifo Working Paper Series, CESifo, number 6793.
• Vidar Christiansen, 2017, "Taxation of Insurance," CESifo Working Paper Series, CESifo, number 6830.
• Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017, "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 15, issue 04, pages 34-39, December.
• Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
• Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82.
• Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 09, pages 31-38, May.
• Izabela Luiza POP, 2017, "Financial Diagnosis as a Tool of Improving the Performance of an Organisation," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, volume 1, issue 1, pages 291-302, October.
• Juan-José Ganuza & Gerard Llobet, 2017, "The Simple Economics of White Elephants," Working Papers, CEMFI, number wp2017_1701, Jan.
• Jan Eeckhout & Nezih Guner, 2017, "Optimal Spatial Taxation: Are Big Cities too Small?," Working Papers, CEMFI, number wp2017_1705, Jan.
• Oscar Becerra, 2017, "Pension Incentives and Formal-Sector Labor Supply: Evidence from Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15375, Feb.
• Jaime Bonet-Morón & Gerson Javier P�rez-Valbuena, 2017, "Financiamiento y calidad del gasto social en la región Caribe colombiana," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 15911, Dec, DOI: 10.32468/dtseru.262.
• Ignacio Lozano-Espitia & Hernando Vargas-Herrera & Norberto Rodr�guez-Ni�o, 2017, "Financial transaction tax and banking margins: An empirical note for Colombia," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 35, issue 83, pages 154-160, DOI: 10.1016/j.espe.2017.03.001.
• Elena Villar Rubio & Pedro Enrique Barrilao Gonz�lez & Juan Delgado Alaminos, 2017, "Relative efficiency within a tax administration: The effects of result improvement," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 9, issue 1, pages 135-149.
• FLEURBAEY Marc & MANIQUET François, 2017, "Optimal income taxation theory and principles of fairness," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2017012, Mar.
• Henk-Wim de Boer & Egbert Jongen, 2017, "Optimal Income Support for Lone Parents in the Netherlands: Are We There Yet?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 361, Sep.
• Rudy Douven & Ron van der Heijden & Thomas McGuire & Erik Schut, 2017, "Premium levels and demand response in health insurance: relative thinking and zero-price effects," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 366, Oct.
• Ryta Dziemianowicz, 2017, "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 2, pages 123-140, June, DOI: 10.12775/EiP.2017.009.
• Stantcheva, Stefanie & Alesina, Alberto & Teso, Edoardo, 2017, "Intergenerational Mobility and Preferences for Redistribution," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11738, Jan.
• Griffith, Rachel & O'Connell, Martin & Smith, Kate, 2017, "Tax design in the alcohol market," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11820, Feb.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11935, Mar.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11936, Mar.
• Rebelo, Sérgio & Teles, Pedro & Guerreiro, Joao, 2017, "Should Robots Be Taxed?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12238, Aug.
• Lehmann, Etienne & Jacquet, Laurence M., 2017, "Optimal income taxation with composition effects," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12276, Sep.
• Lehmann, Etienne & Kucko, Kavan & Schmieder, Johannes, 2017, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12328, Sep.
• van der Ploeg, Frederick & Rezai, Armon, 2017, "The Agnostic’s Response to Climate Deniers: Price Carbon!," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12468, Nov.
• Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017, "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12471, Nov.
• Juliana MESÉN VARGAS & Bruno VAN DER LINDEN, 2017, "Is there always a trade-off between insurance and incentives? The case of unemployment with subsistence constraints," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2017014, Sep.
• Jaime Valles-Gimenez & Anabel Zarate-Marco, 2017, "Tax Effort of Local Governments and its Determinants: The Spanish Case," Annals of Economics and Finance, Society for AEF, volume 18, issue 2, pages 323-348, November.
• C neyt KOYUNCU & Y ksel OK AK, 2017, "The Association between Subsidies and Productivity: Panel Analysis," Journal of Economics Library, EconSciences Journals, volume 4, issue 1, pages 76-82, March.
• John E. Roemer, 2017, "Embedding Cooperation in General-equilibrium Models," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2098, Aug.
• Надежда Димова, 2017, "Поп - Ъп Магазините - Новата Тенденция В Търговията На Дребно," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 10-18.
• Christian von Hirschhausen & Maya Flekstad & Georg Meran & Greta Sundermann, 2017, "Clean Drinking Water as a Sustainable Development Goal: Fair, Universal Access with Increasing Block Tariffs," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 7, issue 28/29, pages 291-291.
• Robin Jessen & Maria Metzing & Davud Rostam-Afschar, 2017, "Optimal Taxation under Different Concepts of Justness," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 953.
• Christian von Hirschhausen & Maya Flekstad & Georg Meran & Greta Sundermann, 2017, "Nachhaltiges Entwicklungsziel Trinkwasser: Faire Gestaltung der Grundversorgung durch Blocktarife," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 28, pages 584-591.
• Malte Rieth, 2017, "Capital Taxation and Government Debt Policy with Public Discounting," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1697.
• Olga Sinenko & Igor Mayburov, 2017, "Comparative Analysis of the Effectiveness of Special Economic Zones and Their Influence on the Development of Territories," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 1, pages 115-122.
• Pastén, Roberto, 2017, "La economía política del déficit fiscal en el Chile del siglo XIX," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Pastén, Roberto, 2017, "The political economy of the fiscal deficit in nineteenthcentury Chile," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Rieth, Malte, 2017, "Capital taxation and government debt policy with public discounting," Journal of Economic Dynamics and Control, Elsevier, volume 85, issue C, pages 1-20, DOI: 10.1016/j.jedc.2017.09.005.
• Furukawa, Yosuke, 2017, "Who should pay an insurance premium for equality of the newborn’s opportunity?," Economic Analysis and Policy, Elsevier, volume 54, issue C, pages 1-14, DOI: 10.1016/j.eap.2017.01.004.
• Halkos, George E. & Papageorgiou, George J., 2017, "A dynamic game with feedback strategies for internalizing externalities," Economic Analysis and Policy, Elsevier, volume 55, issue C, pages 147-157, DOI: 10.1016/j.eap.2017.05.005.
• Zhang, Xiao-Bing & Zhu, Lei, 2017, "Strategic carbon taxation and energy pricing under the threat of climate tipping events," Economic Modelling, Elsevier, volume 60, issue C, pages 352-363, DOI: 10.1016/j.econmod.2016.09.013.
• Chaudhuri, Sarbajit & Kumar Dwibedi, Jayanta & Biswas, Anindya, 2017, "Subsidizing healthcare in the presence of market distortions," Economic Modelling, Elsevier, volume 64, issue C, pages 539-552, DOI: 10.1016/j.econmod.2017.04.011.
• Azzimonti, Marina & Yared, Pierre, 2017, "A note on optimal fiscal policy in an economy with private borrowing limits," Economics Letters, Elsevier, volume 151, issue C, pages 62-65, DOI: 10.1016/j.econlet.2016.12.007.
• Chen, Shawn Xiaoguang, 2017, "VAT rate dispersion and TFP loss in China’s manufacturing sector," Economics Letters, Elsevier, volume 155, issue C, pages 49-54, DOI: 10.1016/j.econlet.2017.03.008.
• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2017, "The effect of card payments on VAT revenue: New evidence from Greece," Economics Letters, Elsevier, volume 157, issue C, pages 17-20, DOI: 10.1016/j.econlet.2017.05.009.
• Fung, Chau Man & Proost, Stef, 2017, "Can we decentralize transport taxes and infrastructure supply?," Economics of Transportation, Elsevier, volume 9, issue C, pages 1-19, DOI: 10.1016/j.ecotra.2016.10.003.
• Langot, François & Lemoine, Matthieu, 2017, "Strategic fiscal policies in Europe: Why does the labour wedge matter?," European Economic Review, Elsevier, volume 91, issue C, pages 15-29, DOI: 10.1016/j.euroecorev.2016.09.005.
• Habla, Wolfgang & Roeder, Kerstin, 2017, "The political economy of mitigation and adaptation," European Economic Review, Elsevier, volume 92, issue C, pages 239-257, DOI: 10.1016/j.euroecorev.2016.12.008.
• Belfiori, Maria Elisa, 2017, "Carbon pricing, carbon sequestration and social discounting," European Economic Review, Elsevier, volume 96, issue C, pages 1-17, DOI: 10.1016/j.euroecorev.2017.03.015.
• Beer, Sebastian & Loeprick, Jan, 2017, "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, volume 61, issue C, pages 186-198, DOI: 10.1016/j.eneco.2016.11.013.
• Rezai, Armon & van der Ploeg, Frederick, 2017, "Climate policies under climate model uncertainty: Max-min and min-max regret," Energy Economics, Elsevier, volume 68, issue S1, pages 4-16, DOI: 10.1016/j.eneco.2017.10.018.
• Mundaca, Gabriela, 2017, "Energy subsidies, public investment and endogenous growth," Energy Policy, Elsevier, volume 110, issue C, pages 693-709, DOI: 10.1016/j.enpol.2017.08.049.
• Brett, Craig & Weymark, John A., 2017, "Voting over selfishly optimal nonlinear income tax schedules," Games and Economic Behavior, Elsevier, volume 101, issue C, pages 172-188, DOI: 10.1016/j.geb.2016.02.008.
• Gauthier, Stéphane & Laroque, Guy, 2017, "Redistribution by means of lotteries," Journal of Economic Theory, Elsevier, volume 169, issue C, pages 707-716, DOI: 10.1016/j.jet.2017.04.002.
• Frankel, David M., 2017, "Efficient ex-ante stabilization of firms," Journal of Economic Theory, Elsevier, volume 170, issue C, pages 112-144, DOI: 10.1016/j.jet.2017.04.001.
• Doi, Naoshi & Ohashi, Hiroshi, 2017, "Empirical analysis of the national treatment obligation under the WTO: The case of Japanese shochu," Journal of the Japanese and International Economies, Elsevier, volume 46, issue C, pages 43-52, DOI: 10.1016/j.jjie.2017.08.001.
• Hilber, Christian A.L. & Lyytikäinen, Teemu, 2017, "Transfer taxes and household mobility: Distortion on the housing or labor market?," Journal of Urban Economics, Elsevier, volume 101, issue C, pages 57-73, DOI: 10.1016/j.jue.2017.06.002.
• Engels, Barbara & Geyer, Johannes & Haan, Peter, 2017, "Pension incentives and early retirement," Labour Economics, Elsevier, volume 47, issue C, pages 216-231, DOI: 10.1016/j.labeco.2017.05.006.
• Miyoshi, Yoshiyuki & Toda, Alexis Akira, 2017, "Growth effects of annuities and government transfers in perpetual youth models," Journal of Mathematical Economics, Elsevier, volume 72, issue C, pages 1-6, DOI: 10.1016/j.jmateco.2017.06.002.
• Cremer, Helmuth & Roeder, Kerstin, 2017, "Social insurance with competitive insurance markets and risk misperception," Journal of Public Economics, Elsevier, volume 146, issue C, pages 138-147, DOI: 10.1016/j.jpubeco.2016.12.009.
• Findeisen, Sebastian & Sachs, Dominik, 2017, "Redistribution and insurance with simple tax instruments," Journal of Public Economics, Elsevier, volume 146, issue C, pages 58-78, DOI: 10.1016/j.jpubeco.2016.12.006.
• Keen, Michael & Slemrod, Joel, 2017, "Optimal tax administration," Journal of Public Economics, Elsevier, volume 152, issue C, pages 133-142, DOI: 10.1016/j.jpubeco.2017.04.006.
• Gerritsen, Aart, 2017, "Equity and efficiency in rationed labor markets," Journal of Public Economics, Elsevier, volume 153, issue C, pages 56-68, DOI: 10.1016/j.jpubeco.2017.07.001.
• Long, Xin & Pelloni, Alessandra, 2017, "Factor income taxation in a horizontal innovation model," Journal of Public Economics, Elsevier, volume 154, issue C, pages 137-159, DOI: 10.1016/j.jpubeco.2017.06.008.
• Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017, "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, volume 156, issue C, pages 81-100, DOI: 10.1016/j.jpubeco.2017.08.002.
• Wang, Wenming & Kawachi, Keisuke & Ogawa, Hikaru, 2017, "Does equalization transfer enhance partial tax cooperation?," International Review of Economics & Finance, Elsevier, volume 51, issue C, pages 431-443, DOI: 10.1016/j.iref.2017.06.009.
• Hsu, Chu-Chuan & Lee, Jen-Yao & Wang, Leonard F.S., 2017, "Consumers awareness and environmental policy in differentiated mixed oligopoly," International Review of Economics & Finance, Elsevier, volume 51, issue C, pages 444-454, DOI: 10.1016/j.iref.2017.07.001.
• Kudrin, Alexey & Sokolov, Ilya, 2017, "Fiscal maneuver and restructuring of the Russian economy," Russian Journal of Economics, Elsevier, volume 3, issue 3, pages 221-239, DOI: 10.1016/j.ruje.2017.09.001.
• van der Ploeg, Frederick & Rezai, Armon, 2017, "Cumulative emissions, unburnable fossil fuel, and the optimal carbon tax," Technological Forecasting and Social Change, Elsevier, volume 116, issue C, pages 216-222, DOI: 10.1016/j.techfore.2016.10.016.
• Gillitzer, Christian & Kleven, Henrik Jacobsen & Slemrod, Joel, 2017, "A characteristics approach to optimal taxation: line drawing and tax-driven product innovation," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 69821, Mar.
• Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017, "Tax simplicity and heterogeneous learning," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86613, Nov.
• Varela-Candamio, Laura & Rubiera Morollón, Fernando, 2017, "Las aglomeraciones urbanas y los impuestos: algunas ideas derivadas de la aplicación de la curva de Laffer al impuesto sobre la renta español en diferentes escenarios espaciales," El Trimestre Económico, Fondo de Cultura Económica, volume 0, issue 333, pages .121-136, enero-mar, DOI: http://dx.doi.org/10.20430/ete.v84i.
• Erwan MOUSSAULT, 2017, "Intergenerational transfers, tax policies and public debt," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2017-04.
• Oded Stark & Grzegorz Kosiorowski & Marcin Jakubek, 2017, "An Adverse Social Welfare Consequence of a Rich-to-Poor Income Transfer: A Relative Deprivation Approach," Research on Economic Inequality, Emerald Group Publishing Limited, "Research on Economic Inequality", DOI: 10.1108/S1049-258520170000025001.
• Adriana Gama, 2017, "Standards, taxes and social welfare," Serie documentos de trabajo del Centro de Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, number 2017-04, May.
• Armon Rezai & Lance Taylor & Duncan Foley, 2017, "Economic Growth, Income Distribution, and Climate Change," SCEPA working paper series., Schwartz Center for Economic Policy Analysis (SCEPA), The New School, number 2017-11, Oct.
• Andrey Aleksandrovich Pugachev & Lyudmila Borisovna Parfenova & Dmitry Stanislavovich Vakhrushev & Andrey Yuryevich Volkov & Andrey Evgenyevich Kalsin, 2017, "Minimization of the Competitive Risk of the Tax System for Improving Public Administration at National and Regional Levels," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4A, pages 515-530.
• Colombino, Ugo & Islam, Nizamul, 2017, "The case for NIT+FT in Europe. An empirical optimal taxation exercise," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM18/17, Dec.
• Cribb, Jonathan & Brewer, Mike, 2017, "Lone parents, time-limited in-work credits and the dynamics of work and welfare," ISER Working Paper Series, Institute for Social and Economic Research, number 2017-01, Jan.
• Sacchidananda Mukherjee, 2017, "Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth, 2001-2014," Working Papers, eSocialSciences, number id:11770, May.
• Kevin Spiritus & Robin Boadway, 2017, "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 573073, Jan.
• Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2017, "Effective marginal and average tax rates in the 2017 Italian tax-benefit system," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 3, pages 67-90.
• Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers, VATT Institute for Economic Research, number 85.
• Anastasios G. Karantounias, 2017, "Optimal Time-Consistent Taxation with Default," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2017-12, Nov.
• Mariano Croce & Anastasios G. Karantounias & Stephen Raymond & Lukas Schmid, 2017, "A Tax Plan for Endogenous Innovation," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2017-13, Nov.
• Nina Biljanovska & Alexandros Vardoulakis, 2017, "Capital Taxation with Heterogeneous Discounting and Collateralized Borrowing," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-053, May, DOI: 10.17016/FEDS.2017.053.
• Abdoulaye Ndiaye, 2017, "Flexible Retirement and Optimal Taxation," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2018-18, Nov, DOI: 10.21033/wp-2018-18.
• Yunmin Chen & YiLi Chien & C.C. Yang, 2017, "Implementing the Modified Golden Rule? Optimal Ramsey Capital Taxation with Incomplete Markets Revisited," Working Papers, Federal Reserve Bank of St. Louis, number 2017-003, Feb, revised 01 Oct 2020, DOI: 10.20955/wp.2017.003.
• Pedro Gomis-Porqueras & Christopher J. Waller, 2017, "Optimal Taxes Under Private Information: The Role of the Inflation," Working Papers, Federal Reserve Bank of St. Louis, number 2017-014, May, revised 20 Aug 2020, DOI: 10.20955/wp.2017.014.
• YiLi Chien & Yi Wen, 2017, "Optimal Ramsey Capital Income Taxation —A Reappraisal," Working Papers, Federal Reserve Bank of St. Louis, number 2017-24, Aug, DOI: 10.20955/wp.2017.024.
• Carlos Garriga, 2017, "Optimal Fiscal Policy in Overlapping Generations Models," Working Papers, Federal Reserve Bank of St. Louis, number 2017-32, May, DOI: 10.20955/wp.2017.032.
• Benoît Laine & Alex Van Steenbergen, 2017, "Working Paper 07-17 - Tax Expenditure and the Cost of Labour Taxation - An application to company car taxation," Working Papers, Federal Planning Bureau, Belgium, number 201707, Jun.
• Vladimir V. Gromov & Svetlana S. Shatalova, 2017, "Tax Burden Measurement Approaches," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 9-19, April.
• Tatiana I. Semkina & Alexey V. Sorokin, 2017, "Taxing Real Property Based on Cadaster Value," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 20-26, April.
• Roman S. Leukhin & Aleksandra L. Suslina, 2017, "Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 50-63, December.
• Selin, H. & Simula, L., 2017, "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2017-03.
• Nathalie Monnet & Ugo Panizza, 2017, "A Note on the Economics of Philanthropy," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 19-2017, Sep.
• Manuel Correia de Pinho & Maria Manuel Pinho, 2017, "Esforço fiscal em Portugal: uma avaliação no período 1995-2015," Notas Económicas, Faculty of Economics, University of Coimbra, issue 44, pages 25-46, July, DOI: https://doi.org/10.14195/2183-203X_.
• George Verikios & Jodie Patron & Reza Gharibnavaz, 2017, "Decomposing the marginal excess burden of the GST," Discussion Papers in Economics, Griffith University, Department of Accounting, Finance and Economics, number economics:201702, Feb.
• I Made Sudarma, 2017, "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr138, Jul.
• Ross McKitrick, 2017, "Emission Taxes and Damage Thresholds in the Presence of Pre-existing Regulations," Working Papers, University of Guelph, Department of Economics and Finance, number 1705.
• Louis Lévy-Garboua & Claude Montmarquette & Jonathan Vaksmann & Marie-Claire Villeval, 2017, "Voluntary Contributions to a Mutual Insurance Pool," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01476440, Feb, DOI: 10.1111/jpet.12181.
• Louis Lévy-Garboua & Claude Montmarquette & Jonathan Vaksmann & Marie-Claire Villeval, 2017, "Voluntary Contributions to a Mutual Insurance Pool," Post-Print, HAL, number hal-01476440, Feb, DOI: 10.1111/jpet.12181.
• Renaud Coulomb & Fanny Henriet, 2018, "The Grey Paradox: How fossil-fuel owners can benefit from carbon taxation," Post-Print, HAL, number hal-01626780, Jan, DOI: 10.1016/j.jeem.2017.07.001.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number hal-02118868, Aug.
• Augustin Landier & Guillaume Plantin, 2017, "Taxing the Rich," Post-Print, HAL, number hal-03391964, Jul, DOI: 10.1093/restud/rdw033.
• J. Stephen Ferris & Marcel-Cristian Voia, 2017, "Is the Aggregate Size of Government in Canada Too Large?," Post-Print, HAL, number hal-03529902, DOI: 10.1628/093245617X14860182052097.
• Philippe Choné & Guy Laroque, 2017, "Optimal Income Tax in an Extensive Labor Supply Life-cycle Model," Post-Print, HAL, number hal-03915240, Mar, DOI: 10.1093/cesifo/ifv027.
• François Langot & Matthieu Lemoine, 2017, "Strategic fiscal policies in Europe: Why does the labour wedge matter?," Post-Print, HAL, number hal-03969937, Jan, DOI: 10.1016/j.euroecorev.2016.09.005.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," Post-Print, HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• Sören Blomquist & Laurent Simula, 2019, "Marginal deadweight loss when the income tax is nonlinear," Post-Print, HAL, number halshs-01644460, DOI: 10.1016/j.jeconom.2018.12.005.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661921, Jul.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661924, Aug.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661930, Oct.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661934, Nov.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01666994, Nov.
• Louis Lévy-Garboua & Claude Montmarquette & Jonathan Vaksmann & Marie-Claire Villeval, 2017, "Voluntary Contributions to a Mutual Insurance Pool," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-01476440, Feb, DOI: 10.1111/jpet.12181.
• François Langot & Matthieu Lemoine, 2017, "Strategic fiscal policies in Europe: Why does the labour wedge matter?," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-03969937, Jan, DOI: 10.1016/j.euroecorev.2016.09.005.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• Stéphane Gauthier & Taraneh Tabatabai, 2017, "How incentives matter ? An illustration from the Targeted Subsidies reform in Iran," PSE Working Papers, HAL, number halshs-01545856, Jun.
• Augustin Landier & Guillaume Plantin, 2017, "Taxing the Rich," Sciences Po Economics Publications (main), HAL, number hal-03391964, Jul, DOI: 10.1093/restud/rdw033.
• Philippe Choné & Guy Laroque, 2017, "Optimal Income Tax in an Extensive Labor Supply Life-cycle Model," Sciences Po Economics Publications (main), HAL, number hal-03915240, Mar, DOI: 10.1093/cesifo/ifv027.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," Sciences Po Economics Publications (main), HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• François Langot & Lise Patureau & Thepthida Sopraseuth, 2017, "Fiscal devaluation and structural gaps," Working Papers, HAL, number hal-01438360, Jan.
• Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers, HAL, number hal-01505648, Apr.
• Guillaume Wilemme, 2017, "Optimal Taxation to Correct Job Mismatching," Working Papers, HAL, number halshs-01531309, Jun.
• Stéphane Gauthier & Taraneh Tabatabai, 2017, "How incentives matter ? An illustration from the Targeted Subsidies reform in Iran," Working Papers, HAL, number halshs-01545856, Jun.
• van den Bijgaart, I.M., 2017, "Too slow a change? Deep habits, consumption shifts and transitory tax," Working Papers in Economics, University of Gothenburg, Department of Economics, number 701, Jun.
• Badel, Alejandro & Daly, Moira & Huggett, Mark & Nybom, Martin, 2017, "Top earners: cross-country facts," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2017:9, Jun.
• Selin, Håkan & Simula, Laurent, 2017, "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2017:10, Jun.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series, Research Institute of Industrial Economics, number 1160, Mar.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series, Research Institute of Industrial Economics, number 1161, Mar.
• Osmundsen, Petter & Lovas, Kjell & Emhjellen, Magne, 2017, "Petroleum tax competition subject to capital rationing," UiS Working Papers in Economics and Finance, University of Stavanger, number 2017/5, Mar.
• Aronsson, Thomas & Schöb, Ronnie, 2017, "Habit Formation and the Pareto-Efficient Provision of Public Goods," Umeå Economic Studies, Umeå University, Department of Economics, number 944, Jan.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2017, "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Umeå Economic Studies, Umeå University, Department of Economics, number 945, Feb.
• Sjögren, Tomas, 2017, "Capital Taxation in a Fiscal Union – Implications of Simultaneous Horizontal and Decentralized Leadership," Umeå Economic Studies, Umeå University, Department of Economics, number 947, Feb.
• Aronsson, Thomas & Sjögren, Tomas, 2017, "Optimal Taxation, Redistribution, and Environmental Externalities," Umeå Economic Studies, Umeå University, Department of Economics, number 950, Jun.
• Aronsson, Thomas & Micheletto, Luca, 2017, "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies, Umeå University, Department of Economics, number 953, Oct.
• Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2017, "Child Care Subsidies, Quality, and Optimal Income Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2017:8, Jun.
• Lundberg, Jacob, 2017, "The Laffer curve for high incomes," Working Paper Series, Uppsala University, Department of Economics, number 2017:9, Aug.
• Lundberg, Jacob, 2017, "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series, Uppsala University, Department of Economics, number 2017:12, Nov.
• Ito, Takehiro & Sako, Kazumitsu, 2017, "Reform of the Public Long-Term Care System in an Overlapping Generation Model with Endogenous Fertility," Economic Review, Hitotsubashi University, volume 68, issue 1, pages 1-14, January, DOI: 10.15057/28335.
• Huang, Che-Chiang & Ueng, K.L. Glen & Hu, Jin-Li, 2017, "Non-Equivalence Of Specific And Ad Valorem Taxation In The Competitive Market With Tax Evasion," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 58, issue 1, pages 41-51, June, DOI: 10.15057/28613.
• Ueng, K.L. Glen & Huang, Che-Chiang & Hu, Jin-Li, 2017, "Specific Versus Ad Valorem Taxation With Tax Evasion In Imperfectly Competitive Markets," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 58, issue 2, pages 107-119, December, DOI: 10.15057/28954.
• Lee, Sang-Ho & Muminov, Timur K. & Tomaru, Yoshihiro, 2017, "Partial Privatization And Subsidization In A Mixed Duopoly: R&D Versus Output Subsidies," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 58, issue 2, pages 163-177, December, DOI: 10.15057/28952.
• Alejandro Badel & Moira Daly & Mark Huggett & Martin Nybom, 2017, "Top Earners: Cross-Country Facts," Working Papers, Human Capital and Economic Opportunity Working Group, number 2017-061, Aug.
• Xisco Oliver & Amedeo Spadaro, 2017, "Active Welfare State Policies and Labour Supply in Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 222, issue 3, pages 9-41, September.
• Nataliya Gres, 2017, "Value Added Tax: Certain Features of Its Administration in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 98-106, December.
• Ramírez, José & Carrillo Maldonado, Paul A., 2017, "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador," IDB Publications (Working Papers), Inter-American Development Bank, number 8679, Nov, DOI: http://dx.doi.org/10.18235/0012039.
• Rachel Griffith & Martin O'Connell & Kate Smith, 2017, "Design of optimal corrective taxes in the alcohol market," IFS Working Papers, Institute for Fiscal Studies, number W17/02, Jan.
• Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017, "Tax avoidance and optimal income tax enforcement," IFS Working Papers, Institute for Fiscal Studies, number W17/08, Jun.
• Rachel Griffith & Martin O'Connell & Kate Smith, 2017, "Tax design in the alcohol market," IFS Working Papers, Institute for Fiscal Studies, number W17/28, Dec.
• Mr. Michael Keen & Mr. Joel Slemrod, 2017, "Optimal Tax Administration," IMF Working Papers, International Monetary Fund, number 2017/008, Jan.
• Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2017, "Effective marginal and average tax rates in the 2017 Italian tax-benefit system for individuals and household," Working papers, Società Italiana di Economia Pubblica, number 62, Aug.
• Corneo, Giacomo, 2017, "Time-Poor, Working, Super-Rich," IZA Discussion Papers, IZA Network @ LISER, number 10508, Jan.
• Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin, 2017, "Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes," IZA Discussion Papers, IZA Network @ LISER, number 10557, Feb.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers, IZA Network @ LISER, number 10666, Mar.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014," IZA Discussion Papers, IZA Network @ LISER, number 10667, Mar.
• Jacquet, Laurence & Lehmann, Etienne, 2017, "Optimal Income Taxation with Composition Effects," IZA Discussion Papers, IZA Network @ LISER, number 11019, Sep.
• Mesén Vargas, Juliana & Van der Linden, Bruno, 2017, "Is There Always a Trade-off between Insurance and Incentives? The Case of Unemployment with Subsistence Constraints," IZA Discussion Papers, IZA Network @ LISER, number 11034, Sep.
• Islam, Nizamul & Colombino, Ugo, 2017, "The Case for NIT+FT in Europe: An Empirical Optimal Taxation Exercise," IZA Discussion Papers, IZA Network @ LISER, number 11147, Nov.
• Schneider, Hilmar, 2017, "Das bedingungslose Grundeinkommen: Der löchrige Traum vom Schlaraffenland," IZA Standpunkte, Institute of Labor Economics (IZA), number 88, Apr.
• Dr. Aarti Mundan, 2017, "Indirect Taxes : A Balance of Resources and Expenditure," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 12, issue 2, pages 27-33, October.
• Elmar Hillebrand & Marten Hillebrand, 2017, "Optimal Climate Policies in a Dynamic Multi-Country Equilibrium Model," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 1704.
• Johann K. Brunner & Susanne Pech, 2017, "Taxing bequests and consumption in the steady state," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-17, Oct.
• Armon Rezai & Frederick Ploeg, 2017, "Second-Best Renewable Subsidies to De-carbonize the Economy: Commitment and the Green Paradox," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 66, issue 3, pages 409-434, March, DOI: 10.1007/s10640-016-0086-3.
• Carolyn Fischer, 2017, "Environmental Protection for Sale: Strategic Green Industrial Policy and Climate Finance," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 66, issue 3, pages 553-575, March, DOI: 10.1007/s10640-016-0092-5.
• Max Franks & Ottmar Edenhofer & Kai Lessmann, 2017, "Why Finance Ministers Favor Carbon Taxes, Even If They Do Not Take Climate Change into Account," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 68, issue 3, pages 445-472, November, DOI: 10.1007/s10640-015-9982-1.
• Margaret K. McKeehan & George R. Zodrow, 2017, "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 1, pages 1-35, February, DOI: 10.1007/s10797-016-9414-3.
• Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2017, "Fiscal equalization and lobbying," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 2, pages 221-247, April, DOI: 10.1007/s10797-016-9415-2.
• Peter Birch Sørensen, 2017, "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 731-753, September, DOI: 10.1007/s10797-016-9432-1.
• Beat Hintermann & Thomas F. Rutherford, 2017, "Social planning and coercion under bounded rationality with an application to environmental policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 854-878, September, DOI: 10.1007/s10797-016-9433-0.
• Spencer Bastani & Jacob Lundberg, 2017, "Political preferences for redistribution in Sweden," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 15, issue 4, pages 345-367, December, DOI: 10.1007/s10888-017-9368-4.
• Henrik Vetter, 2017, "Commodity taxes and welfare under endogenous market conduct," Journal of Economics, Springer, volume 122, issue 2, pages 137-154, October, DOI: 10.1007/s00712-017-0538-4.
• Gadir G. Asgarzade, 2017, "Tax Competition in Switzerland," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 4, pages 62-67, December.
• Cüneyt KOYUNCU & Yüksel OKÞAK, 2017, "The Association between Subsidies and Productivity: Panel Analysis," Journal of Economics Library, KSP Journals, volume 4, issue 1, pages 76-82, March.
• Peter Birch Sørensen, 2017, "The Basic Environmental Economics of The Circular Economy," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 17-04, Nov.
• Walter Cont & Diego Fernández Felices, 2017, "Multi-stage Taxation by Subnational Governments: Welfare Effects," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 111, Sep.
• Jacob Lundberg, 2017, "The Laffer curve for high incomes," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 711, Aug.
• Meier, Volker & Rainer, Helmut, 2017, "Daddy months," Munich Reprints in Economics, University of Munich, Department of Economics, number 49922.
• Eugenia Mardanugraha, 2017, "Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 63, pages 38-52, June.