Research classified by Journal of Economic Literature (JEL) codes

2014

• Lyudmila Anisimova, 2014, "A Review Of Taxation Regulatory Documents Adopted In The Period Of October-November 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 40-45, December.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 1, pages 58-64, январь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2013г. – Январь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 2, pages 59-67, Январь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 47-52, Март.
• Elena Astafeva, 2014, "Факторы Изменения Добавленной Стоимости Промышленного Сектора В 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 44-46, Март.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Февраль-Март 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 4, pages 48-54, Апрель.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Март-Апрель 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 5, pages 53-59, Май.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 51-56, Июнь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 8, pages 52-59, Август.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Июль-Август 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-45, Сентябрь.
• Elena Astafeva, 2014, "Факторы Экономического Роста В 2013 Г. - 1-М Полугодии 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 46-48, Сентябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 10, pages 44-48, Октябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросамналогообложения За Сентябрь-Октябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 56-61, Ноябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 40-45, Декабрь.
• Ruggero Paladini, 2014, "Da Bentham alla tassazione ottimale," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 2, May.
• John T. Revesz, 2014, "A computational model of optimal commodity taxation," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 4, May.
• Bruno Bises & Antonio ScialÃ, 2014, "The Taxation of Owner-Occupied House in Italy: 1974-2014," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 7, Nov.
• Karl Jandoc & Richard Howitt & James Roumasset & Christopher Wada, 2014, "Institutions for Managing Ground and Surface Water and the Theory of the Second-Best," Working Papers, University of Hawaii at Manoa, Department of Economics, number 201415, May.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Robin Lindsey & André de Palma, 2014, "Cost recovery from congestion tolls with long-run uncertainty," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01311130, Jun, DOI: 10.1016/j.ecotra.2014.01.004.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2014, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU countries," Post-Print, HAL, number hal-00825256, Jun, DOI: 10.1007/s10797-013-9273-0.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Post-Print, HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Robin Lindsey & André de Palma, 2014, "Cost recovery from congestion tolls with long-run uncertainty," Post-Print, HAL, number hal-01311130, Jun, DOI: 10.1016/j.ecotra.2014.01.004.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014, "Comparing Inequality Aversion across Countries when Labor Supply Responses Differ," Post-Print, HAL, number hal-01463099, DOI: 10.1007/s10797-013-9277-9.
• Olivier Bargain & Olivier Donni, 2014, "Optimal Commodity Taxation and Redistribution within Households," Post-Print, HAL, number hal-01474245, DOI: 10.1111/ecca.12055.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014, "Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments," Post-Print, HAL, number hal-01474437, DOI: 10.1093/qje/qju027.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014, "Tax-Benefit Revealed Social Preferences in Europe and the US," Post-Print, HAL, number hal-01474440, DOI: 10.15609/annaeconstat2009.
• Renaud Bourlès & Anastasia Cozarenco, 2014, "State intervention and the microcredit market: the role of business development services," Post-Print, HAL, number hal-01474456, DOI: 10.1007/s11187-014-9578-0.
• Clément Carbonnier, 2014, "The incidence of non-linear price-dependent consumption taxes," Post-Print, HAL, number hal-02979768, Dec, DOI: 10.1016/j.jpubeco.2014.07.001.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print, HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
• Pierre Pestieau & Grégory Ponthière, 2014, "Policy Implications of Changing Longevity," Post-Print, HAL, number halshs-01053594, Feb, DOI: 10.1093/cesifo/ifs042.
• Nguyen Thang Dao & Julio Dávila, 2014, "Implementing Steady State Efficiency in Overlapping Generations Economies with Environmental Externalities," Post-Print, HAL, number halshs-03096532, Aug, DOI: 10.1111/jpet.12073.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
• Pierre Pestieau & Grégory Ponthière, 2014, "Policy Implications of Changing Longevity," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01053594, Feb, DOI: 10.1093/cesifo/ifs042.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Sciences Po Economics Publications (main), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Robert J. Gary-Bobo & Alain Trannoy, 2014, "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," Working Papers, HAL, number halshs-00993124, Apr.
• Dominique Henriet & Patrick A. Pintus & Alain Trannoy, 2014, "Is the Flat Tax Optimal under Income Risk?," Working Papers, HAL, number halshs-00999222, May.
• Homburg, Stefan, 2014, "The Efficiency of Unfunded Pension Schemes," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-523, Jan.
• Homburg, Stefan, 2014, "Old Age Pension Systems: A Theoretical Evaluation," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-524, Jan.
• Homburg, Stefan, 2014, "Overaccumulation, Public Debt, and the Importance of Land," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-525, Feb.
• Matthew C. Weinzierl, 2014, "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers, Harvard Business School, number 14-101, Apr, revised Jan 2016.
• Benjamin B. Lockwood & Matthew Weinzierl, 2014, "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers, Harvard Business School, number 14-119, Jun, revised Oct 2014.
• Jussila Hammes , Johanna, 2014, "A biofuel mandate and a low carbon fuel standard with ‘double counting’," Working papers in Transport Economics, CTS - Centre for Transport Studies Stockholm (KTH and VTI), number 2014:19, Oct.
• Zhang, Xiao-Bing, 2014, "Strategic Carbon Taxation and Energy Pricing: The Role of Innovation," Working Papers in Economics, University of Gothenburg, Department of Economics, number 589, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2014, "Genuine Saving and Conspicuous Consumption," Working Papers in Economics, University of Gothenburg, Department of Economics, number 605, Nov.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2014, "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Working Papers in Economics, University of Gothenburg, Department of Economics, number 606, Nov.
• Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014, "A 150-year Perspective on Swedish Capital Income Taxation," HUI Working Papers, HUI Research, number 101, Mar.
• Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014, "Swedish Capital Income Taxation (1862–2013)," Working Paper Series, Research Institute of Industrial Economics, number 1004, Feb, revised 10 Sep 2015.
• Skedinger, Per, 2014, "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series, Research Institute of Industrial Economics, number 1031, Jun.
• Ida, Tomoya & Wilhelmsson, Mats, 2014, "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance, number 14/5, Apr.
• Renes, Sander & Zoutman, Floris T., 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/32, Sep.
• Zoutman, Floris T. & Jacobs, Bas, 2014, "Optimal Redistribution and Monitoring of Labor Effort," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/33, Sep.
• Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014, "A 150-year Perspective on Swedish Capital Income Taxation," Working Papers, Örebro University, School of Business, number 2014:2, Feb.
• Levin, Jörgen & Sayeed, Yeasmin, 2014, "Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh," Working Papers, Örebro University, School of Business, number 2014:7, Dec.
• Olovsson, Conny, 2014, "Optimal taxation with home production," Working Paper Series, Sveriges Riksbank (Central Bank of Sweden), number 284, Apr.
• Skak, Morten, 2014, "Forvridningseffekter af jordbeskatning [Distortions from taxation of land]," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 16/2014, Oct.
• Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014, "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance, University of Stavanger, number 2014/17, Oct.
• Cialani, Catia, 2014, "Essays on Growth and Environment," Umeå Economic Studies, Umeå University, Department of Economics, number 875, Feb.
• Aronsson, Thomas & Schöb, Ronnie, 2014, "Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach," Umeå Economic Studies, Umeå University, Department of Economics, number 885, May.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2014, "Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences," Umeå Economic Studies, Umeå University, Department of Economics, number 886, May.
• Aronsson, Thomas & Mannberg, Andrea, 2014, "Positional Preferences for Housing: Income Taxation as a Second-Best Policy?," Umeå Economic Studies, Umeå University, Department of Economics, number 890, Aug.
• Aronsson, Thomas & Heidrich, Stefanie & Wikström, Magnus, 2014, "Social Identity, Education and Tax Policy," Umeå Economic Studies, Umeå University, Department of Economics, number 891, Aug.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2014, "Genuine Saving and Conspicuous Consumption," Umeå Economic Studies, Umeå University, Department of Economics, number 900, Nov.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2014, "Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons," Umeå Economic Studies, Umeå University, Department of Economics, number 901, Nov.
• Aronsson, Thomas & Schöb, Ronnie, 2014, "Adaptation, Taxation, and Public Goods," Umeå Economic Studies, Umeå University, Department of Economics, number 902, Dec.
• Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2014, "Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:8, Jul.
• Galina A. Kitova, 2014, "Taxation Of R&D: Review Of Practices," HSE Working papers, National Research University Higher School of Economics, number WP BRP 28/STI/2014.
• Olga A. Norkina & Sergey E. Pekarski, 2014, "Optimal Financial Repression," HSE Working papers, National Research University Higher School of Economics, number WP BRP 81/EC/2014.
• Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014, "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, volume 208, issue 1, pages 145-190, March.
• Sebastian Eichfelder & François Vaillancourt, 2014, "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, volume 210, issue 3, pages 111-148, September.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201401, Jan.
• Bontems, Philippe & Gozlan, Estelle, 2014, "Trade Liberalization and Optimal Taxation with Pollution and Heterogeneous Workers," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 820, Feb.
• Laurens Cherchye & Thomas Demuynck & Bram De Rock & Frederic Vermeulen, 2014, "Household consumption when marriage is stable," IFS Working Papers, Institute for Fiscal Studies, number W14/26, Oct.
• Cristian Espinosa & Jorge Fornero, 2014, "Welfare Analysis of an Optimal Carbon Tax in Chile," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 29, issue 2, pages 75-111, October.
• Garg, Sandya & Ashima Goyal & Rupayan Pal, 2014, "Why tax effort falls short of capacity in Indian states: A Stochastic frontier approach," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2014-032, Aug.
• Massimiliano Ferraresi & Leonzio Rizzo & Alberto Zanardi, 2014, "Policy outcomes of single and double-ballot elections," Working papers, Società Italiana di Economia Pubblica, number 13, Dec.
• Frankel, David M., 2014, "Optimal Insurance for Small Stakeholders," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 37551, Apr.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7917, Jan.
• Colombino, Ugo, 2014, "Five Crossroads on the Way to Basic Income: An Italian Tour," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8087, Mar.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8137, Apr.
• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8275, Jun.
• Gavrel, Frédéric & Lebon, Isabelle & Rebiere, Therese, 2014, "Formal Education Versus Learning-by-Doing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8341, Jul.
• Koeniger, Winfried & Prat, Julien, 2014, "Human Capital and Optimal Redistribution," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8666, Nov.
• Simona Bigerna & Carlo Bollino, 2014, "Optimal Design for Hourly Electricity Price in the Italian Market," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 42, issue 1, pages 111-112, March, DOI: 10.1007/s11293-013-9398-7.
• Firouz Gahvari, 2014, "Second-Best Pigouvian Taxation: A Clarification," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 59, issue 4, pages 525-535, December, DOI: 10.1007/s10640-013-9747-7.
• Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2014, "Indirect tax harmonization and global public goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 29-49, February, DOI: 10.1007/s10797-012-9246-8.
• Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2014, "Pro-poor indirect tax reforms, with an application to Mexico," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 87-118, February, DOI: 10.1007/s10797-012-9260-x.
• Brigitte Baalen & Tobias Müller, 2014, "Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 198-227, April, DOI: 10.1007/s10797-012-9263-7.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2014, "Fiscal sustainability in the presence of systemic banks: the case of EU countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 3, pages 436-467, June, DOI: 10.1007/s10797-013-9273-0.
• Ravi Kanbur & Michael Keen, 2014, "Thresholds, informality, and partitions of compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 536-559, August, DOI: 10.1007/s10797-014-9314-3.
• Michel Strawczynski, 2014, "The optimal inheritance tax in the presence of investment in education," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 768-795, August, DOI: 10.1007/s10797-014-9324-1.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2014, "Comparing inequality aversion across countries when labor supply responses differ," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 5, pages 845-873, October, DOI: 10.1007/s10797-013-9277-9.
• Fred Foldvary, 2014, "Reply to the Caplan and Gochenour critique of Georgism," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 27, issue 4, pages 451-461, December, DOI: 10.1007/s11138-013-0243-7.
• Renaud Bourlès & Anastasia Cozarenco, 2014, "State intervention and the microcredit market: the role of business development services," Small Business Economics, Springer, volume 43, issue 4, pages 931-944, December, DOI: 10.1007/s11187-014-9578-0.
• Masaya Yasuoka, 2014, "Financing Elderly Care Service Subsidies horizontally differentiated duopoly," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 122, Oct, revised Oct 2014.
• Hiroaki Ino & Norimichi Matsueda, 2014, "The Curse of Low-valued Recycling," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 123, Oct, revised May 2018.
• Jakob Egholt Søgaard, 2014, "Labor Supply and Optimization Frictions: Evidence from the Danish student labor market," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2014-02, Dec.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Constrained Inefficiency and Optimal Taxation with Uninsurable Risks," KIER Working Papers, Kyoto University, Institute of Economic Research, number 694, Aug.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," KIER Working Papers, Kyoto University, Institute of Economic Research, number 897, Jun.
• Sarolta Laczo & Raffaele Rossi, 2014, "Time-consistent consumption taxation," Working Papers, Lancaster University Management School, Economics Department, number 67495267.
• Posen, Jodie & van Walbeek, Corne, 2014, "The impact of Cigarette Excise Tax Increases and Harmonisation in the East African Community," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 130.
• Igor Fedotenkov, 2014, "Optimal asymmetric taxation in a two-sector model with population ageing," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 15, Oct.
• Lohse Tim, 2014, "The Objections against Workfare Revised," Review of Economics, De Gruyter, volume 65, issue 1, pages 95-118, April, DOI: 10.1515/roe-2014-0106.
• Pier-André Bouchard St-Amant & Jean-Denis Garon, 2014, "Optimal Redistributive Pensions and the Cost of Self-Control," Cahiers de recherche, CIRPEE, number 1412.
• Thomas Eichner & Thorsten Upmann, 2014, "The (Im)Possibility of Overprovision of Public Goods in Interjurisdictional Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 2, pages 218-248, June, DOI: 10.1628/001522108X681360.
• Rafael Aigner, 2014, "Environmental Taxation and Redistribution Concerns," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 2, pages 249-277, June, DOI: 10.1628/001522108X681379.
• Odd Erik Nygård, 2014, "Optimal Commodity Taxes for Norway with Cross-Border Shopping," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 2, pages 316-342, June, DOI: 10.1628/001522108X681397.
• Eckhard Janeba, 2014, "Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 345-373, September, DOI: 10.1628/001522108X684493.
• Wenming Wang & Keisuke Kawachi & Hikaru Ogawa, 2014, "Fiscal Transfer in a Repeated-Interaction Model of Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 4, pages 556-566, December, DOI: 10.1628/001522108X685483.
• Findeisen, Sebastian & Sachs, Dominik, 2014, "Education Policies and Taxation without Commitment," Working Papers, University of Mannheim, Department of Economics, number 14-16.
• Findeisen, Sebastian & Sachs, Dominik, 2014, "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers, University of Mannheim, Department of Economics, number 14-17.
• Masaaki Suzuki, 2014, "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 371-396, October.
• Slemrod, Joel, and Christian Gillitzer, 2014, "Tax Systems," MIT Press Books, The MIT Press, number 0262026724, edition 1, ISBN: ARRAY(0x6ab44e90), December.
• Louis Kaplow, 2014, "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• Casey B. Mulligan, 2014, "The ACA: Some Unpleasant Welfare Arithmetic," NBER Working Papers, National Bureau of Economic Research, Inc, number 20020, Mar.
• Florian Scheuer & Alexander Wolitzky, 2014, "Capital Taxation under Political Constraints," NBER Working Papers, National Bureau of Economic Research, Inc, number 20043, Apr.
• Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014, "A Big Data Approach to Optimal Sales Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 20130, May.
• Roger H. Gordon & Wojciech Kopczuk, 2014, "The Choice of the Personal Income Tax Base," NBER Working Papers, National Bureau of Economic Research, Inc, number 20227, Jun.
• Hunt Allcott, 2014, "Paternalism and Energy Efficiency: An Overview," NBER Working Papers, National Bureau of Economic Research, Inc, number 20363, Aug.
• Kevin Milligan & Michael Smart, 2014, "Taxation and Top Incomes in Canada," NBER Working Papers, National Bureau of Economic Research, Inc, number 20489, Sep.
• Joseph E. Stiglitz, 2014, "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 20530, Sep.
• Fabian Kindermann & Dirk Krueger, 2014, "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," NBER Working Papers, National Bureau of Economic Research, Inc, number 20601, Oct.
• Davide Debortoli & Ricardo Nunes & Pierre Yared, 2014, "Optimal Time-Consistent Government Debt Maturity," NBER Working Papers, National Bureau of Economic Research, Inc, number 20632, Oct.
• Matthew Weinzierl, 2014, "Revisiting the Classical View of Benefit-Based Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 20735, Dec.
• Mikhail Golosov & Aleh Tsyvinski & Nicolas Werquin, 2014, "A Variational Approach to the Analysis of Tax Systems," NBER Working Papers, National Bureau of Economic Research, Inc, number 20780, Dec.
• 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: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 128-136.
• Christophe André & Clara García, 2014, "Local Public Finances and Municipal Reform in Finland," OECD Economics Department Working Papers, OECD Publishing, number 1121, Jun, DOI: 10.1787/5jz2qt0zj024-en.
• Calista Cheung, 2014, "Deconstructing Canada's Housing Markets: Finance, Affordability and Urban Sprawl," OECD Economics Department Working Papers, OECD Publishing, number 1145, Jul, DOI: 10.1787/5jz0zbg20h34-en.
• Calista Cheung, 2014, "Restructurer les marchés canadiens du logement : Financements, accessibilité financière et étalement urbain," OECD Economics Department Working Papers, OECD Publishing, number 1145, Jul, DOI: 10.1787/5jz0zbcdpq37-fr.
• Itf, 2014, "Renegotiations in Public-Private Partnerships: Theory and Evidence," International Transport Forum Discussion Papers, OECD Publishing, number 2014/17, Nov, DOI: 10.1787/5jrw2xxwdlr8-en.
• Christoph Böhringer & André Müller, 2014, "Environmental Tax Reforms in Switzerland A Computable General Equilibrium Impact Analysis," Working Papers, University of Oldenburg, Department of Economics, number V-361-14, Jan, revised Jan 2014.
• Stanciu Dorica, 2014, "The Excise Duty Fraud In The Case Of Crossborder Operations With Petroleum Products," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 532-540, July.
• Markus Hafele & Celine Frei, 2014, "Practical Application Examples For Special Cases In The Scope Of Consolidation According To Ifrs," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 10, pages 501-512.
• Masanori Takaoka, 2014, "Externality of Sales Activities and Policy Effectiveness," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 14-29, Aug.
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• Joel Slemrod & Christian Gillitzer, 2014, "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, volume 60, issue 1, pages 1-31.
• Pierre Pestieau & Gregory Ponthiere, 2014, "Policy Implications of Changing Longevity," CESifo Economic Studies, CESifo Group, volume 60, issue 1, pages 178-212.
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• Christoph Böhringer, 2014, "Two Decades of European Climate Policy: A Critical Appraisal," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, volume 8, issue 1, pages 1-17, January.
• Cibotariu Irina-?tefana, & Iancu Eugenia,, 2014, "Priorities and Premises Concerning the Fiscal Politics," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 585-588, May.
• Cuceu Ionuþ - Constantin & Vãidean Viorela-Ligia, 2014, "Considerations on VAT Efficiency and VAT Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 473-478, May.
• Rick Van der Ploeg & Armon Rezai, 2013, "Abandoning Fossil Fuel: How Fast and How Much," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 123, Sep.
• Rabah Arezki & Kaddour Hadri & Prakash Loungani & Yao Rao, 2013, "Testing the Prebisch-Singer Hypothesis Since 1650: Evidence from panel techniques that allow for multiple breaks," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 124, Oct.
• Saraky Andrade de Sa & Julien Daubanes, 2014, "Limit Pricing and the (in)Effectiveness of the Carbon Tax," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 136, May.
• Fabian Kindermann & Dirk Krueger, 2014, "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 14-036, Oct.
• Iosif Moldovan, 2014, "Public policy and taxation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 223-230.
• Horváthné Kökény, Annamária & Széles, Zsuzsanna, 2014, "What Influences the Savings Decisions of the Hungarian Population?," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 4, pages 425-443.
• Hugo Miguel de Oliveira Cruz Pinto de Abreu & Elísio Fernando Moreira Brandão & Samuel Cruz Alves Pereira, 2014, "Crossing Mountains: The Effect of Competition on the Laffer Curve," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 523, Jan.
• Koka, Katerina, 2014, "Inflation effects on capital accumulation in a model with residential and non-residential assets," MPRA Paper, University Library of Munich, Germany, number 113392, Jan.
• Barbi, Fernando C., 2014, "Determinants of Credit Expansion in Brazil," MPRA Paper, University Library of Munich, Germany, number 19535, Apr, revised 13 Sep 2014.
• Santra, Sattwik & Hati, Koushik Kumar, 2014, "India’s Move from Sales Tax to VAT: A Hit or Miss?," MPRA Paper, University Library of Munich, Germany, number 54542, Jan.
• Halkos, George & Papageorgiou, George, 2014, "Exploring the optimality of cyclical emission rates," MPRA Paper, University Library of Munich, Germany, number 54915, Mar.
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• Bhattacharyya, Chandril, 2014, "A Note on Endogenous Growth with Public Capital," MPRA Paper, University Library of Munich, Germany, number 55728, May.
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• Estrada, Fernando & González, Jorge Iván, 2014, "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
  [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper, University Library of Munich, Germany, number 57123, Jul.
• Jellal, Mohamed, 2014, "Agglomeration economies and optimal efficiency wage," MPRA Paper, University Library of Munich, Germany, number 57836, Aug.
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• Stauvermann, Peter J. & Kumar, Ronald R., 2014, "The dilemma of international capital tax competition in the presence of public capital and endogenous growth," MPRA Paper, University Library of Munich, Germany, number 59457, Sep.
• Ghosh, Sugata & Wendner, Ronald, 2014, "Positional Preferences, Endogenous Growth, and Optimal Income- and Consumption Taxation," MPRA Paper, University Library of Munich, Germany, number 60337, Nov.
• Miyazaki, Koichi, 2014, "Optimal pay-as-you-go social security when retirement is endogenous and labor productivity depreciates," MPRA Paper, University Library of Munich, Germany, number 61166, Dec.
• NANTOB, N'Yilimon, 2014, "Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach," MPRA Paper, University Library of Munich, Germany, number 61346, Oct, revised 05 Feb 2015.
• NANTOB, N'Yilimon, 2014, "Taxation and Economic Growth : An Empirical Analysis on Dynamic Panel Data of WAEMU Countries," MPRA Paper, University Library of Munich, Germany, number 61370, Apr, revised 30 Jan 2015.
• di Bella, Enrico & Gandullia, Luca & Leporatti, Lucia, 2014, "Short and long run income elasticity of gambling tax bases: evidence from Italy," MPRA Paper, University Library of Munich, Germany, number 73757, Sep.
• Kaplanhan, Fatih & Korkut, Cem, 2014, "Merkezi Yönetimin Vergi Gelirlerini Yerel Yönetimlere Dağıtımı (Küreyerelleşme)
  [Disturbition of Tax Revenue of Central Government to Local Governments (Glocalization)]," MPRA Paper, University Library of Munich, Germany, number 76170, Jul, revised 10 Jan 2017.
• Hana Zídková, 2014, "Discussion of methods estimating the VAT gap
  [Diskuse metod odhadů mezery DPH]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2014, issue 4, pages 3-15, DOI: 10.18267/j.aop.442.
• Milena Otavová, 2014, "Proposal of Amendments of the VAT - Directive in Respect of the Taxation of Travel Services
  [Návrh změn ve Směrnici o DPH s ohledem na zdaňování cestovních služeb]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 105-117, DOI: 10.18267/j.cfuc.384.
• Tomáš Buus, 2014, "Cost of Financial Distress in the Cash Flow Model of Capital Structure
  [Náklady finanční tísně v cash flow modelech kapitálové struktury]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 46-58, DOI: 10.18267/j.cfuc.408.
• Břetislav Andrlík, 2014, "Road Tax on Truck Traffic with Environmental Aspects," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 2, pages 28-46, DOI: 10.18267/j.efaj.118.
• Dan Usher, 2014, "How High Might The Revenue-maximizing Tax Rate Be?," Working Paper, Economics Department, Queen's University, number 1334, Dec.
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• Nicola Pavoni & Ofer Setty & Gianluca Violante, 2014, "Code and data files for "The Design of 'Soft' Welfare-to-Work Programs"," Computer Codes, Review of Economic Dynamics, number 14-164, revised .
• Eduardo Davila, 2014, "Optimal Financial Transaction Taxes," 2014 Meeting Papers, Society for Economic Dynamics, number 114.
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• Matthew Weinzierl, 2014, "Revisiting the Classical View of Benefits-Based Taxation," 2014 Meeting Papers, Society for Economic Dynamics, number 344.
• Conny Olovsson, 2014, "Optimal taxation with home production," 2014 Meeting Papers, Society for Economic Dynamics, number 598.
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• Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva, 2014, "Income Taxes, Public Fiscal Policy And Economic Growth," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 3, pages 52-64, December.
• Tomasz Wo³owiec & Tomasz Skica & Anna Nedyalkova, 2014, "Income Taxation Versus Managerial Decisions," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 4, pages 1-14, May.
• David Bell & David Comerford & David Eiser, 2014, "Funding Pensions in Scotland: Would Independence Matter?," National Institute Economic Review, National Institute of Economic and Social Research, volume 227, issue 1, pages 21-31, February.
• Chaitali Sinha, 2014, "Human Capital and Public Policy," South Asian Journal of Macroeconomics and Public Finance, , volume 3, issue 1, pages 79-125, June, DOI: 10.1177/2277978714525307.