Research classified by Journal of Economic Literature (JEL) codes

2014

• Chahrour, Ryan & Svec, Justin, 2014, "Optimal capital taxation and consumer uncertainty," Journal of Macroeconomics, Elsevier, volume 41, issue C, pages 178-198, DOI: 10.1016/j.jmacro.2014.06.001.
• Novales, Alfonso & Pérez, Rafaela & Ruiz, Jesús, 2014, "Optimal time-consistent fiscal policy in an endogenous growth economy with public consumption and capital," Journal of Macroeconomics, Elsevier, volume 42, issue C, pages 104-117, DOI: 10.1016/j.jmacro.2014.07.007.
• Silva, Hugo E. & Verhoef, Erik T. & van den Berg, Vincent A.C., 2014, "Airlines’ strategic interactions and airport pricing in a dynamic bottleneck model of congestion," Journal of Urban Economics, Elsevier, volume 80, issue C, pages 13-27, DOI: 10.1016/j.jue.2013.08.002.
• Bastani, Spencer & Selin, Håkan, 2014, "Bunching and non-bunching at kink points of the Swedish tax schedule," Journal of Public Economics, Elsevier, volume 109, issue C, pages 36-49, DOI: 10.1016/j.jpubeco.2013.09.010.
• Böhringer, Christoph & Lange, Andreas & Rutherford, Thomas F., 2014, "Optimal emission pricing in the presence of international spillovers: Decomposing leakage and terms-of-trade motives," Journal of Public Economics, Elsevier, volume 110, issue C, pages 101-111, DOI: 10.1016/j.jpubeco.2013.11.011.
• Michau, Jean-Baptiste, 2014, "Optimal redistribution: A life-cycle perspective," Journal of Public Economics, Elsevier, volume 111, issue C, pages 1-16, DOI: 10.1016/j.jpubeco.2013.12.010.
• Allcott, Hunt & Mullainathan, Sendhil & Taubinsky, Dmitry, 2014, "Energy policy with externalities and internalities," Journal of Public Economics, Elsevier, volume 112, issue C, pages 72-88, DOI: 10.1016/j.jpubeco.2014.01.004.
• de Meza, David & Xie, Gang, 2014, "The deadweight gain of insurance taxation when risky activities are optional," Journal of Public Economics, Elsevier, volume 115, issue C, pages 109-116, DOI: 10.1016/j.jpubeco.2014.02.004.
• Sørensen, Peter Birch, 2014, "Measuring the deadweight loss from taxation in a small open economy," Journal of Public Economics, Elsevier, volume 117, issue C, pages 115-124, DOI: 10.1016/j.jpubeco.2014.06.001.
• Weber, Caroline E., 2014, "Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences," Journal of Public Economics, Elsevier, volume 117, issue C, pages 90-103, DOI: 10.1016/j.jpubeco.2014.05.004.
• Miyagiwa, Kaz & Sato, Yasuhiro, 2014, "Free entry and regulatory competition in a global economy," Journal of Public Economics, Elsevier, volume 118, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2014.06.005.
• Carbonnier, Clément, 2014, "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, volume 118, issue C, pages 111-119, DOI: 10.1016/j.jpubeco.2014.07.001.
• Weinzierl, Matthew, 2014, "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, volume 118, issue C, pages 128-142, DOI: 10.1016/j.jpubeco.2014.06.012.
• Gordon, Roger H. & Kopczuk, Wojciech, 2014, "The choice of the personal income tax base," Journal of Public Economics, Elsevier, volume 118, issue C, pages 97-110, DOI: 10.1016/j.jpubeco.2014.07.002.
• Gahvari, Firouz & Micheletto, Luca, 2014, "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Journal of Public Economics, Elsevier, volume 119, issue C, pages 10-23, DOI: 10.1016/j.jpubeco.2014.06.015.
• Zodrow, George R., 2014, "Intrajurisdictional capitalization and the incidence of the property tax," Regional Science and Urban Economics, Elsevier, volume 45, issue C, pages 57-66, DOI: 10.1016/j.regsciurbeco.2014.01.002.
• Eichner, Thomas & Pethig, Rüdiger, 2014, "International carbon emissions trading and strategic incentives to subsidize green energy," Resource and Energy Economics, Elsevier, volume 36, issue 2, pages 469-486, DOI: 10.1016/j.reseneeco.2013.06.001.
• Saida ISMAILAKHUNOVA, 2014, "Shall High Income Earners Pay More Taxes in The Kyrgyz Republic," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 14, issue 4, pages 499-507.
• de Meza, David & Xie, Gang, 2014, "The deadweight gain of insurance taxation when risky activities are optional," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65274, Jul.
• Claudio Michelacci & Hernan Ruffo, 2014, "Optimal Life Cycle Unemployment Insurance," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1411, revised Sep 2014.
• Rolf Aaberge & Ugo Colombino, 2014, "Labour Supply Models," Contributions to Economic Analysis, Emerald Group Publishing Limited, "Handbook of Microsimulation Modelling", DOI: 10.1108/S0573-855520140000293006.
• Michael Keen, 2014, "Targeting, cascading and indirect tax design," Indian Growth and Development Review, Emerald Group Publishing Limited, volume 7, issue 2, pages 181-201, November, DOI: 10.1108/IGDR-02-2013-0009.
• Kenneth Backlund & Tomas Sjögren & Jesper Stage, 2014, "Optimal tax and expenditure policy in the presence of emigration," Indian Growth and Development Review, Emerald Group Publishing Limited, volume 7, issue 2, pages 98-117, November, DOI: 10.1108/IGDR-09-2012-0040.
• Per Krusell and Laurence Malafry, 2014, "Fiscal Multipliers in the 21st Century," EUI-RSCAS Working Papers, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS), number p0416, Dec.
• Bruno De Borger & Inge Mayeres, 2014, "Taxation of car ownership, car use and public transport: insights derived from a discrete choice numerical optimisation model," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 544087.
• Laurens CHERCHYE & Thomas DEMUYNCK & Bram DE ROCK & Frederic VERMEULEN, 2014, "Household consumption when the marriage is stable," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces14.08, Mar.
• Gottardi, Piero & Kajii, Atsushi & Nakajima, Tomoyuki, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," Economics Working Papers, European University Institute, number ECO2014/08.
• Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola, 2014, "Optimal Income Taxation with Asset Accumulation," Economics Working Papers, European University Institute, number ECO2014/14.
• Saraly Andrade de Sa & Julien Daubanes, 2014, "Limit-Pricing and the (Un)Effectiveness of the Carbon Tax," Working Papers, FAERE - French Association of Environmental and Resource Economists, number 2014.07, Jun.
• Federico Pontoni & Andrea Goltara & Alessandro De Carli & Antonio Massarutto, 2014, "Hydropower production and environmental regulation: opting for a performance-based tax approach," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2014, issue 2, pages 137-152.
• Mikel Pérez-Nievas & J. Ignacio Conde-Ruiz & Eduardo L. Giménez, 2014, "Efficiency and Endogenous Fertility," Working Papers, FEDEA, number 2014-10, Sep.
• Jean-Yves DUCLOS & Abdelkrim ARAAR & Luca TIBERTI, 2014, "Multidimensional poverty targeting," Working Papers, FERDI, number P102, May.
• Jean-Yves DUCLOS & Abdelkrim ARAAR & Luca TIBERTI, 2014, "Multidimensional poverty targeting," Working Papers, FERDI, number P102, May.
• Matikka, Tuomas, 2014, "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers, VATT Institute for Economic Research, number 55.
• Yanis Varoufakis & Lefteris Tserkezis, 2014, "Financialization and the Financial and Economic Crises: The Case of Greece," FESSUD studies, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project, number fstudy25, Dec.
• Arbex, Marcelo Aarestru & Mattos, Enlinson & Ogura, Laudo M., 2014, "Taxing hard-to-tax markets," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 355, Feb.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2014-24, Nov.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Constrained inefficiency and optimal taxation with uninsurable risks," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2014-25, Nov.
• Ruben Hernandez-Murillo, 2014, "Interjurisdictional Competition and Location Decisions of Firms," Working Papers, Federal Reserve Bank of St. Louis, number 2014-36, Oct, DOI: 10.20955/wp.2014.036.
• Dmitry A. Babenko, 2014, "Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 135-142, June.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of November–December 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 53-58, January.
• Lyudmila Anisimova, 2014, "Review of Regulatory Documents As Regards Taxation Issues in January-February 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 45-51, February.
• Lyudmila Anisimova, 2014, "Review of Regulatory Documents on Taxation Issues in December 2013-January 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 59-66, January.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of February 2014 Thru March 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 47-53, April.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For March-April 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 51-58, Ìay.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For April-May 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 49-54, June.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of May-June 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 43-46, July.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of June-July 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 8, pages 50-56, August.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For July-August 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 41-44, September.
• Elena Astafieva, 2014, "Economic Growth Factors In 2013 - H1 20141," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 45-47, September.
• Lyudmila Anisimova, 2014, "A Review Of Taxation Regulatory Documents Adoptedin The Period August-September 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 44-48, September.
• Lyudmila Anisimova, 2014, "A Review Of Russia’S Taxation Regulatory Documents Adopted In The Period Of September-October 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 56-60, November.
• 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.
• Gillet, Holger & Pauser, Johannes, 2014, "Efficiency in public input provision in two asymmetric jurisdictions with imperfect labour markets," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201411.
• 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, IZA Network @ LISER, number 7917, Jan.
• Colombino, Ugo, 2014, "Five Crossroads on the Way to Basic Income: An Italian Tour," IZA Discussion Papers, IZA Network @ LISER, number 8087, Mar.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 8137, Apr.
• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers, IZA Network @ LISER, number 8275, Jun.
• Gavrel, Frédéric & Lebon, Isabelle & Rebiere, Therese, 2014, "Formal Education Versus Learning-by-Doing," IZA Discussion Papers, IZA Network @ LISER, number 8341, Jul.
• Koeniger, Winfried & Prat, Julien, 2014, "Human Capital and Optimal Redistribution," IZA Discussion Papers, IZA Network @ LISER, 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(0x8f2f8cc0), 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.
• Shigeo Morita, 2014, "The time consistent public goods provision," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 14-31, Oct.