Research classified by Journal of Economic Literature (JEL) codes

2015

• Florens Flues & Benjamin Johannes Lutz, 2015, "Competitiveness Impacts of the German Electricity Tax," OECD Environment Working Papers, OECD Publishing, number 88, May, DOI: 10.1787/5js0752mkzmv-en.
• Stanciu Dorica, 2015, "Warehouse Transfers And Fiscal Fraud," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 123-130, July.
• Tihomir Zec & Vice Mihanovic & Jerko Zunic, 2015, "Achieving Competitive Advantage Of A Company Through Efficient Management Of Wages And Employee Rewards," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 1133-1145.
• Ryoji Ohdoi & Koichi Futagami & Takeo Hori, 2015, "Welfare and Tax Policies in a Neoclassical Growth Model with Non-unitary Discounting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-14, May.
• Volker Meier & Andreas Wagener, 2015, "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Economic Studies, CESifo Group, volume 61, issue 2, pages 465-483.
• Spencer Bastani & Sören Blomquist & Jukka Pirttilä, 2015, "How should commodities be taxed? A counter-argument to the recommendation in the Mirrlees Review," Oxford Economic Papers, Oxford University Press, volume 67, issue 2, pages 455-478.
• Marcelo Arbex & Enlinson Mattos, 2015, "Optimal sales tax rebates and tax enforcement consumers," Oxford Economic Papers, Oxford University Press, volume 67, issue 2, pages 479-493.
• Csatlos (Homorodean) Ana-Patricia, 2015, "Trends Specific to the Members States of the European Union on Individual Income Taxation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 721-727, May.
• Moraru Camelia & Popovici Norina & Ioni?ã Roxana, 2015, "A VAR Analysis of the Connection between Taxation and Economic Growth. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 831-835, May.
• Trandafir Adina, 2015, "Effects of Direct Taxation in Romania on the Evolution of Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 897-902, May.
• Rick Van der Ploeg & Armon Rezai, 2014, "Intergenerational inequality aversion, growth and the role of damages: Occam's rule for hte global carbon tax," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 150, May.
• Thomas Bassetti & Luciano Greco, 2015, "Optimal Taxation and Productive Social Expenditure," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0196, Apr.
• Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015, "Swedish Labor Income Taxation (1862–2013)," Palgrave Macmillan Books, Palgrave Macmillan, chapter 0, in: Magnus Henrekson & Mikael Stenkula, "Swedish Taxation", DOI: 10.1057/9781137478153_2.
• Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015, "Swedish Capital Income Taxation (1862–2013)," Palgrave Macmillan Books, Palgrave Macmillan, chapter 0, in: Magnus Henrekson & Mikael Stenkula, "Swedish Taxation", DOI: 10.1057/9781137478153_3.
• Pablo D'Erasmo & Enrique Mendoza & Jing Zhang, 2015, "What is a Sustainable Public Debt?," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 15-033, Apr, revised 16 Apr 2015.
• Janusz Kudla & Agata Kocia & Katarzyna Kopczewska & Robert Kruszewski & Konrad Walczyk, 2015, "Optimal Fiscal Policy In An Open Economy With Capital Income Shifting And Consumer Cross-Border Purchases," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 2, pages 9-30, June, DOI: 10.12775/EQUIL.2015.011.
• Agnes Sipos, 2015, "Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 3, pages 65-88, September, DOI: 10.12775/EQUIL.2015.025.
• Agnes Sipos, 2015, "Shared state taxes and tax policy of local self-governments in connection with tax morale," Working Papers, Institute of Economic Research, number 101/2015, Apr, revised Apr 2015.
• Joanna Stryjek, 2015, "Tax incentives for innovation," Working Papers, Institute of Economic Research, number 109/2015, Apr, revised Apr 2015.
• Maria Felicia Chirculescu, 2015, "Trends in the development of indirect taxes in the member states of the European Union," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 71-80.
• Botos, Katalin, 2015, "Effects of Income Inequalities: Society and Economy – Anomalies of the “Flagship”," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 3, pages 384-395.
• Raul V. Fabella & Vigile Marie Fabella, 2015, "Re-Thinking Market Failure in the Light of the Imperfect State," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 201506, Apr.
• Berliant, Marcus & Fujishima, Shota, 2015, "Optimal Income Taxation with a Stationarity Constraint in a Dynamic Stochastic Economy," MPRA Paper, University Library of Munich, Germany, number 61685, Jan.
• Govori, Florije, 2015, "A Different Approach of Tax Progressivity Measurement," MPRA Paper, University Library of Munich, Germany, number 62846, Jan.
• Grechyna, Daryna, 2015, "Debt and Deficit Fluctuations in a Time-Consistent Setup," MPRA Paper, University Library of Munich, Germany, number 63729, Mar.
• Morone, Andrea & Nemore, Francesco, 2015, "Tax salience: an experimental investigation," MPRA Paper, University Library of Munich, Germany, number 63814.
• Chaudhuri, Sarbajit, 2015, "Is it reasonable to subsidize healthcare in Developing Nations? A question purely from the growth perspective," MPRA Paper, University Library of Munich, Germany, number 64052, Apr.
• Bhattacharyya, Chandril & Gupta, Manash Ranjan, 2015, "Union, efficiency of labour and endogenous growth," MPRA Paper, University Library of Munich, Germany, number 64911, May.
• Grechyna, Daryna, 2015, "Quantifying the Impact of Political Frictions on Public Policy," MPRA Paper, University Library of Munich, Germany, number 65266, Jun.
• Ternyik, Stephen I., 2015, "The Eco-Energetic Point of View," MPRA Paper, University Library of Munich, Germany, number 65808, Jul.
• Fedotenkov, Igor, 2015, "Optimal asymmetric taxation in a two-sector model with population ageing," MPRA Paper, University Library of Munich, Germany, number 66053, Jul.
• Sokolovska, Olena & Sokolovskyi, Dmytro, 2015, "VAT efficiency in the countries worldwide," MPRA Paper, University Library of Munich, Germany, number 66422.
• Sato, Hideki, 2015, "Favoritism toward the Poor and a Discontinuous Tax Structure," MPRA Paper, University Library of Munich, Germany, number 66945, Apr, revised Jun 2015.
• Halkos, George & Papageorgiou, George, 2015, "Dynamical methods in Environmental and Resource Economics," MPRA Paper, University Library of Munich, Germany, number 67845, Oct.
• Bartha, Zoltan, 2015, "The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe," MPRA Paper, University Library of Munich, Germany, number 68027, Jun, revised 13 Sep 2015.
• Miyazaki, Koichi, 2015, "Optimal pay-as-you-go social security with endogenous retirement," MPRA Paper, University Library of Munich, Germany, number 68077, Jul.
• Abuselidze, George, 2015, "Formation of Tax Policy in the Aspect of the Optimal Tax Burden," MPRA Paper, University Library of Munich, Germany, number 86277, revised 02 Jun 2015.
• Kateřina Gawthorpe, 2015, "Elasticity of taxable income. A case study for the Czech Republic," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 3, pages 18-29, DOI: 10.18267/j.aop.473.
• Jarmila Rybová, 2015, "Cluster analysis in the field of taxation
  [Shluková analýza v problematice daní]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 3, pages 58-66, DOI: 10.18267/j.aop.476.
• Růžena Kohoutková & Hana Zídková, 2015, "Reverse Charge and the Cash Flow of the Public Budgets in the Czech Republic
  [Všeobecný přenos daňové povinnosti a cash-flow veřejných rozpočtů České republiky]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 6, pages 47-61, DOI: 10.18267/j.aop.491.
• Jan Vlachý, 2015, "Measuring the Effective Tax Burden of Lifetime Personal Income," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 5-14, DOI: 10.18267/j.efaj.142.
• Jan Pavel & Leoš Vítek, 2015, "Vyvolané náklady daňového systému v ČR
  [Compliance Costs of the Czech Tax System]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 3, pages 317-330, DOI: 10.18267/j.polek.1005.
• Emmanuel Farhi & Xavier Gabaix, 2015, "Optimal Taxation with Behavioral Agents," Working Paper, Harvard University OpenScholar, number 305366, Jan.
• Alexis Akira Toda, 2015, "Asset Prices and Efficiency in a Krebs Economy," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 18, issue 4, pages 957-978, October, DOI: 10.1016/j.red.2014.11.003.
• Ozan Bakis & Baris Kaymak & Markus Poschke, 2015, "Transitional Dynamics and the Optimal Progressivity of Income Redistribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 18, issue 3, pages 679-693, July, DOI: 10.1016/j.red.2014.08.004.
• Karen Kopecky & Anastasios Karantounias, 2015, "Optimal time-consistent taxation with default," 2015 Meeting Papers, Society for Economic Dynamics, number 1297.
• Stefanie Stantcheva, 2015, "Optimal Taxation and R&D Policies," 2015 Meeting Papers, Society for Economic Dynamics, number 1533.
• Nicolas Werquin & Aleh Tsyvinski & Mikhail Golosov, 2015, "A Variational Approach to the Analysis of Tax Systems," 2015 Meeting Papers, Society for Economic Dynamics, number 244.
• Per Krusell & Laurence Malafry & Hans Holter & Pedro Brinca, 2015, "Fiscal Multipliers in the 21st Century," 2015 Meeting Papers, Society for Economic Dynamics, number 303.
• Ricardo Reis & Alisdair McKay, 2015, "Optimal Automatic Stabilizers," 2015 Meeting Papers, Society for Economic Dynamics, number 608.
• Alexander Monge-Naranjo & Lance Lochner, 2015, "Student Loans and Repayment: Theory, Evidence and Policy," 2015 Meeting Papers, Society for Economic Dynamics, number 724.
• Julien Prat & Winfried Koeniger, 2015, "Human Capital and Optimal Redistribution," 2015 Meeting Papers, Society for Economic Dynamics, number 794.
• Andrew Shephard & George-Levi Gayle, 2015, "Optimal Taxation, Marriage, Home Production, and Family Labor Supply," 2015 Meeting Papers, Society for Economic Dynamics, number 882.
• Sarolta Laczo & Albert Marcet & Katharina Greulich, 2015, "Pareto-Improving Optimal Capital and Labor Taxes," 2015 Meeting Papers, Society for Economic Dynamics, number 951.
• Lance Lochner & Alexander Monge-Naranjo, 2015, "Student Loans and Repayment: Theory, Evidence and Policy," Working Paper series, Rimini Centre for Economic Analysis, number 15-11, Mar.
• Hamid Sepehrdoust & Fahimeh rajabi & Mahsa Barooti, 2015, "The Impact of Good Governance on Income Performance of Tax System," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 2, issue 2, pages 103-126.
• Mojtaba Bahmani & Siminosadat Mirhashemi Naeini, 2015, "Investigation the Effect of Banking Marketization in Monetary Policy Transmission through Lending Channel," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 2, issue 3, pages 119-144.
• Roger Alejandro Banegas Rivero & Reyna González Vergara, 2015, "Cambios institucionales y transición cíclica en la posición fiscal para Bolivia (2003-2011)," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 23, pages 67-96.
• Javier Aliaga Lordemann & Ana Oropeza Farell, 2015, "Análisis experimental de la Curva de Laffer y la evasión fiscal de Bolivia," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 24, pages 121-153.
• Bogdan Andrei DUMITRESCU, 2015, "The Fiscal Consolidation Consequences On Economic Growth In Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 3, pages 136-151, September.
• Ajit Karnik & Swati Raju, 2015, "State Fiscal Capacity and Tax Effort: Evidence for Indian States," South Asian Journal of Macroeconomics and Public Finance, , volume 4, issue 2, pages 141-177, December, DOI: 10.1177/2277978715602396.
• Bernardo Maggi, 2015, "(Why) Is the Euro system intrinsically unstable?," DSS Empirical Economics and Econometrics Working Papers Series, Centre for Empirical Economics and Econometrics, Department of Statistics, "Sapienza" University of Rome, number 2015/1, Oct.
• Shahriar Shah Heydari & Niels Vestergaard, 2015, "Alternate solutions in mixing energy tax/subsidy and emission control policies," Working Papers, University of Southern Denmark, Department of Sociology, Environmental and Business Economics, number 119/15, Mar.
• Giovanni Immordino & Anna Maria C. Menichini & Maria Grazia Romano, 2015, "Inefficient Taxation of Sin Goods," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 412, Sep.
• Guo Ji, 2015, "Tourist Tax and Heritage Cities," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 3104783, Nov.
• Paweł Felis, 2015, "Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 133-158.
• Ugo Colombino, 2015, "Five Crossroads on the Way to Basic Income. An Italian Tour," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 1, issue 3, pages 353-389, November, DOI: 10.1007/s40797-015-0018-3.
• Alberto Pench, 2015, "Welfare Analysis of Tax and Expenditure Reform," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 1, issue 3, pages 391-400, November, DOI: 10.1007/s40797-015-0019-2.
• Georg Hirte & Stefan Tscharaktschiew, 2015, "Optimal Fuel Taxes and Heterogeneity of Cities," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), volume 35, issue 2, pages 173-209, October, DOI: 10.1007/s10037-014-0095-z.
• Alessandra Casarico & Luca Micheletto & Alessandro Sommacal, 2015, "Intergenerational transmission of skills during childhood and optimal public policy," Journal of Population Economics, Springer;European Society for Population Economics, volume 28, issue 2, pages 353-372, April, DOI: 10.1007/s00148-014-0505-0.
• Lars Persson, 2015, "Incentives underlying tax policies in a decentralized federation with horizontal leadership and transboundary environmental damage," Letters in Spatial and Resource Sciences, Springer, volume 8, issue 1, pages 77-88, March, DOI: 10.1007/s12076-014-0123-1.
• Franz W. Wagner, 2015, "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 522-548, December, DOI: 10.1007/BF03373030.
• Vilen Lipatov & Alfons Weichenrieder, 2015, "Welfare and labor supply implications of tax competition for mobile labor," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 45, issue 2, pages 457-477, September, DOI: 10.1007/s00355-015-0898-z.
• Pierre Pestieau & Maria Racionero, 2015, "Tagging with leisure needs," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 45, issue 4, pages 687-706, December, DOI: 10.1007/s00355-015-0875-6.
• Frank Cowell & Marc Fleurbaey & Bertil Tungodden, 2015, "The tyranny puzzle in social preferences: an empirical investigation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 45, issue 4, pages 765-792, December, DOI: 10.1007/s00355-015-0880-9.
• Rainer Kambeck & Peer-Robin Paulus & Berthold Welling, 2015, "Das Erbschaftsteuerrecht ist reparabel," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 1, pages 39-45, January, DOI: 10.1007/s10273-015-1775-1.
• Florian Steidl & Berthold Wigger, 2015, "Die externen Kosten des Rauchens in Deutschland," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 8, pages 563-568, August, DOI: 10.1007/s10273-015-1867-y.
• Rolf Aaberge & Ugo Colombino, 2015, "Labour Supply models," Discussion Papers, Statistics Norway, Research Department, number 807, Apr.
• Marc Jim M. Mariano & James A. Giesecke & Nhi H. Tran, 2015, "The effects of domestic rice market interventions outside business-as-usual conditions for imported rice prices," Applied Economics, Taylor & Francis Journals, volume 47, issue 8, pages 809-832, February, DOI: 10.1080/00036846.2014.980576.
• European Commission, 2015, "Tax reforms in EU Member States - 2015 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 58, Sep.
• Oguz Atuk & Mustafa Utku Ozmen, 2015, "Firm Strategy, Consumer Behavior and Taxation in Turkish Tobacco Market," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1518.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2015, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," TEPP Working Paper, TEPP, number 2015-10.
• Ioannis Tikoudis & Erik T. Verhoef & Jos N. van Ommeren, 2015, "Second-best Urban Tolls in a Monocentric City with Housing Market Regulations," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-006/VIII, Jan.
• Ioannis Tikoudis, 2015, "Congestion Pricing in Urban Polycentric Networks with Distorted Labor Markets: A Spatial General Equilibrium Model for the Area Randstad," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-085/VIII, Jul, revised 26 Oct 2017.
• Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015, "Household bargaining and the design of couples’ income taxation," TSE Working Papers, Toulouse School of Economics (TSE), number 15-554, Feb.
• Liangyue Cao & Amanda Hosking & Michael Kouparitsas & Damian Mullaly & Xavier Rimmer & Qun Shi & Wallace Stark & Sebastian Wende, 2015, "Understanding the economy-wide efficiency and incidence of major Australian taxes," Treasury Working Papers, The Treasury, Australian Government, number 2015-01, Apr, revised Apr 2015.
• Emmanuelle Taugourdeau & Abderrahmane Ziad, 2015, "When Trade Leads to Inefficient Public Good Provision: A Tax Competition Model," 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 201507, Jan.
• Salvador Balle & Lucia Mangiavacchi & Luca Piccoli & Amedeo Spadaro, 2015, "Tax evasion and the optimal non-linear labour income taxation," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 68.
• Jang-Ting Guo & Yutaro Izumi & Yi-Chan Tsai, 2015, "Resource Misallocation and Aggregate Productivity under Progressive Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201502, Feb.
• Jang-Ting Guo & Alan Krause, 2015, "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201512, Nov.
• Eduardo Engel & Ronald Fischer & Alexander Galetovic, 2015, "Soft Budgets and Renegotiations in Public-Private Partnerships:Theory and Evidence," Working Papers, University of Chile, Department of Economics, number wp408, Jul.
• Dieter Schmidtchen & Jenny Helstroffer & Christian Koboldt, 2015, "Replacing the Polluter Pays Principle by the Cheapest Cost Avoider Principle: On the Efficient Treatment of External Costs," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2015-08.
• Tapan Kumar Sarker, 2015, "The role of fiscal sustainability in enhancing sustainable economic growth in South Asia: the case of Bangladesh," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), volume 22, issue 1, pages 143-164, June.
• Ravi Kanbur & Jukka Pirttilä & Matti Tuomala & Tuuli Paukkeri, 2015, "Optimal taxation and public provision for poverty reduction," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2015-054.
• Peter Haan & Victoria Prowse, 2015, "We analyze empirically the optimal design of social insurance and assistance programs when families obtain insurance by making labor supply choices for both spouses. For this purpose, we specify a str," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 15-240, Oct.
• Shawn Chen, 2015, "Vat Rate Dispersion And Tfp Loss In China’S Manufacturing Sector," Economics Discussion / Working Papers, The University of Western Australia, Department of Economics, number 15-34.
• Ki-Whan Choi & David L. Sjoquist, 2015, "Economic and Spatial Effects of Land Value Taxation in an Urban Area: An Urban Computable General Equilibrium Approach," Land Economics, University of Wisconsin Press, volume 91, issue 3, pages 536-555.
• Christian Hilber & Teemu Lyytikainen, 2015, "Housing Transfer Taxes and Household Mobility: Distortion on the Housing or Labour Market?," ERSA conference papers, European Regional Science Association, number ersa15p1491, Oct.
• Jaime Bonet & Karelys Guzman & Joaquin Urrego & Juan Villa, 2015, "Effects of the General System of Royalties on municipal fiscal performance in Colombia: a dose-response analysis," ERSA conference papers, European Regional Science Association, number ersa15p312, Oct.
• Viktor Trasberg, 2015, "Sub-national governments' tax structure in the EU countries," ERSA conference papers, European Regional Science Association, number ersa15p470, Oct.
• Kevin Milligan & Michael Smart, 2015, "Taxation and top incomes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 48, issue 2, pages 655-681, May, DOI: 10.1111/caje.12139.
• Craig Brett & Laurence Jacquet, 2015, "Workforce or workfare? The optimal use of work requirements when labour is supplied along the extensive margin," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 48, issue 5, pages 1855-1882, December, DOI: 10.1111/caje.12182.
• Joseph E. Stiglitz, 2015, "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," Economic Journal, Royal Economic Society, volume 0, issue 583, pages 235-268, March.
• Hunt Allcott & Cass R. Sunstein, 2015, "Regulating Internalities," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., volume 34, issue 3, pages 698-705, June.
• Knut Einar Rosendahl & Halvor Briseid Storrøsten, 2015, "Allocation Of Emission Allowances: Impacts On Technology Investments," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., volume 6, issue 03, pages 1-22, DOI: 10.1142/S2010007815500104.
• Alan Krause, 2015, "On Redistributive Taxation under the Threat of High-Skill Emigration," Discussion Papers, Department of Economics, University of York, number 15/21, Oct.
• Jang-Ting Guo & Alan Krause, 2015, "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers, Department of Economics, University of York, number 15/26, Nov.
• Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren, 2015, "Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 181.
• Alberternst, Stephan & Sureth, Caren, 2015, "The effect of taxes on corporate financing decisions: Evidence from the German interest barrier," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 182.
• Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren, 2015, "Impact of capital gains taxation on the holding period of investments under different tax systems," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 183.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Niemann, Rainer & Sureth-Sloane, Caren, 2015, "Investment effects of wealth taxes under uncertainty and irreversibility," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 192.
• Alberternst, Stephan & Schwar, Torben, 2015, "Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 200.
• Becker, Lasse, 2015, "Effectiveness of public innovation support in Europe: Does public support foster turnover, employment and labour productivity?," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 236.
• Bönke, Timm & Joachimsen, Beate & Schröder, Carsten, 2015, "Fiscal federalism and tax enforcement," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/15.
• Haan, Peter & Prowse, Victoria, 2015, "Optimal social assistance and unemployment insurance in a life-cycle model of family labor supply and savings," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/17.
• Hechtner, Frank, 2015, "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/34.
• Werdt, Clive, 2015, "The elasticity of taxable income for Germany and its sensitivity to the appropriate model," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/5.
• Buiter, Willem H. & Sibert, Anne C., 2015, "Government deficits in large open economies: The problem of too little public debt," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2015-59.
• Brüggemann, Bettina & Yoo, Jinhyuk, 2015, "Aggregate and distributional effects of increasing taxes on top income earners," IMFS Working Paper Series, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS), number 94.
• Altemeyer-Bartscher, Martin & Holtemöller, Oliver & Zeddies, Götz, 2015, "Drei Optionen zur Reform der Einkommensteuer," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 21, issue 4, pages 64-67.
• Henger, Ralph & Schaefer, Thilo, 2015, "Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 32/2015.
• Chang, Yong Sung & Kim, Sun-Bin & Chang, Bo Hyun, 2015, "Optimal Income Tax Rates for the Korean Economy," KDI Journal of Economic Policy, Korea Development Institute (KDI), volume 37, issue 3, pages 1-30, DOI: 10.23895/kdijep.2015.37.3.1.
• Maurer, Rainer, 2015, "Auf dem Weg zur weltanschaulichen Bekenntnisschule: Das wirtschaftspolitische Leitbild der Hochschule Pforzheim," Beiträge der Hochschule Pforzheim, Pforzheim University, number 152.
• Micheli, Martin, 2015, "Does height affect labor supply? Implications of product variety and caloric needs," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 566, DOI: 10.4419/86788652.
• Lipatov, Vilen & Weichenrieder, Alfons J., 2015, "A decentralization theorem of taxation," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 105, DOI: 10.2139/ssrn.2607967.
• Krueger, Dirk & Ludwig, Alexander, 2015, "On the optimal provision of social insurance," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 110, DOI: 10.2139/ssrn.2623069.
• Krueger, Dirk & Ludwig, Alexander, 2015, "On the optimal provision of social insurance," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 110 [rev.], revised 2015, DOI: 10.2139/ssrn.2623069.
• Brüggemann, Bettina & Yoo, Jinhyuk, 2015, "Aggregate and distributional effects of increasing taxes on top income earners," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 113, DOI: 10.2139/ssrn.2639673.
• Meran, Georg & Schwarze, Reimund, 2015, "A theory of optimal green defaults," UFZ Discussion Papers, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS), number 6/2015.
• Micheli, Martin, 2015, "Does height affect labor supply? Implications of product variety and caloric needs," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112987.
• Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015, "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113076.
• Sachs, Dominik & Findeisen, Sebastian, 2015, "Insurance and Redistribution with Simple Tax Instruments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113099.
• Keuschnigg, Christian & Davoine, Thomas, 2015, "Flexicurity and Job Reallocation," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113212.
• Flues, Florens & Lutz, Benjamin Johannes, 2015, "The effect of electricity taxation on the German manufacturing sector: A regression discontinuity approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-013.
• Bräutigam, Rainer & Spengel, Christoph & Streif, Frank, 2015, "Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-055.

2014

• Aaron Hedlund, 2014, "Estate Taxation and Human Capital with Information Externalities," Working Papers, Department of Economics, University of Missouri, number 1415, Aug.
• Davide Debortoli & Pedro Gomes, 2014, "Technological change and the decline of public investment," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1685, Jun.
• Koeniger, Winfried & Prat, Julien, 2014, "Human Capital and Optimal Redistribution," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1434, Nov, revised May 2015.
• Lance Lochner & Alexander Monge-Naranjo, 2014, "Student Loans and Repayment: Theory, Evidence and Policy," 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 20145.
• Taner Turan & Mesut Karakas & Halit Yanikkaya, 2014, "Tax Smoothing Hypothesis: A Turkish Case," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 61, issue 4, pages 487-501.
• Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2014, "Welfare and Inequality with Hard-to-Tax Markets," Working Papers, University of Windsor, Department of Economics, number 1403, Oct.
• Christophe Heyndrickx & Victoria Alexeeva-Taleebi & Natalia Tourdyeva, 2014, "To raise or not to raise: Impact assessment of Russia's gas price reform," ERSA conference papers, European Regional Science Association, number ersa14p1535, Nov.
• Charles F. Manski, 2014, "Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation," Economic Journal, Royal Economic Society, volume 0, issue 576, pages 359-376, May.
• Kevin Hasker & Eren Inci, 2014, "Free Parking For All In Shopping Malls," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 55, issue 4, pages 1281-1304, November, DOI: 10.1111/iere.12090.
• Keisuke Morita, 2014, "Advance Tax Payment And Tax Evasion: Expected Utility Analysis," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 02, pages 1-8, DOI: 10.1142/S0217590814500143.
• Alan Krause, 2014, "Piecewise Linear Income Tax Reforms," Discussion Papers, Department of Economics, University of York, number 14/25, Nov.
• Primož Pevcin, 2014, "Local Government Cost Function: Case Study Analysis for Slovenian Municipalities," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 17, issue 1, pages 79-86, May.
• Alstadsæter, Annette & Jacob, Martin, 2014, "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 154.
• Ortmann, Regina & Sureth, Caren, 2014, "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 165.
• Fahr, René & Janssen, Elmar & Sureth, Caren, 2014, "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 166.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014, "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 167.
• Jacob, Martin, 2014, "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 169.
• Kortebusch, Pia, 2014, "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 173.
• Eichfelder, Sebastian & Vaillancourt, François, 2014, "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 178.
• Kindermann, Fabian & Krueger, Dirk, 2014, "High marginal tax rates on the top 1%?," CFS Working Paper Series, Center for Financial Studies (CFS), number 473.
• Koeniger, Winfried & Prat, Julien, 2014, "Human capital and optimal redistribution," CFS Working Paper Series, Center for Financial Studies (CFS), number 497.
• Altemeyer-Bartscher, Martin, 2014, "Eine flexible Ländersteuer bei einem hohen Ausgleich von Finanzkraftunterschieden," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 20, issue 6, pages 105-108.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014, "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 07/2014.
• Voigts, Simon, 2014, "Why the split of payroll taxation between firms and workers matters for macroeconomic stability," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2014-061.
• Schöb, Ronnie & Aronsson, Thomas, 2014, "Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100287.
• Koeniger, Winfried & Prat, Julien, 2014, "Human Capital and Optimal Redistribution," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100357.
• Meier, Volker & Rainer, Helmut, 2014, "Daddy Months," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100366.
• Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2014, "Fiscal federalism and tax enforcement," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100394.
• Köhne, Sebastian & Abraham, Arpad & Pavoni, Nicola, 2014, "Optimal Income Taxation with Asset Accumulation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100406.
• Hansen, Emanuel, 2014, "On The Ambiguous Sign of the Optimal Utilitarian Marginal Income Tax," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100435.
• Slavik, Ctirad & Yazici, Hakki, 2014, "On the Consequences of Eliminating Capital Tax Differentials," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100479.
• Zoubek, Malte & Kessing, Sebastian G. & Lipatov, Vilen, 2014, "Optimal taxation under regional inequality," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100484.
• Sachs, Dominik & Findeisen, Sebastian, 2014, "Designing Efficient Education and Tax Policies," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100504.
• Rausch, Sebastian & Abrell, Jan, 2014, "Optimal Dynamic Carbon Taxation in a Life-Cycle Model with Distortionary Fiscal Policy," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100513.
• Roeder, Kerstin & Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario, 2014, "Household bargaining and the design of couples' income taxation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100586.
• Winkler, Roland & Lewis, Vivien, 2014, "Product Diversity, Demand Structures and Optimal Taxation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100590.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-014.
• Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014, "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-073.
• Bo Sandemann Rasmussen, 2014, "An Interpretation of the Gini Coefficient in a Stiglitz Two-Type Optimal Tax Problem," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2014-15, May.
• Iulia CAPRIAN & Maria COJOCARU & Lilia ROTARU, 2014, "Impact Of The Activity Of Court Of Accounts Of The Republic Of Moldova On The Efficiency Of The Public Finance Management," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 128-136.
• Pierre C. Boyer & Felix J. Bierbrauer, 2014, "The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation," Annals of Economics and Statistics, GENES, issue 113-114, pages 185-206, DOI: 10.15609/annaeconstat2009.113-114.1.
• Alan Krause, 2014, "Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions," Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223, DOI: 10.15609/annaeconstat2009.113-114.2.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014, "Tax-Benefit Revealed Social Preferences in Europe and the US," Annals of Economics and Statistics, GENES, issue 113-114, pages 257-289, DOI: 10.15609/annaeconstat2009.113-114.2.
• Felix J. Bierbrauer, 2014, "Optimal Tax and Expenditure Policy with Aggregate Uncertainty," American Economic Journal: Microeconomics, American Economic Association, volume 6, issue 1, pages 205-257, February.
• Andrea Robbett, 2014, "Local Institutions and the Dynamics of Community Sorting," American Economic Journal: Microeconomics, American Economic Association, volume 6, issue 3, pages 136-156, August.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 230-271, February, DOI: 10.1257/pol.6.1.230.
• Florian Scheuer, 2014, "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 126-163, May.
• Alexander Frankel, 2014, "Taxation of Couples under Assortative Mating," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 3, pages 155-177, August.
• Shanjun Li & Joshua Linn & Erich Muehlegger, 2014, "Gasoline Taxes and Consumer Behavior," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 4, pages 302-342, November.