Research classified by Journal of Economic Literature (JEL) codes

2015

• 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, 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

• Sander Renes & Floris T. Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-121/VII, Sep.
• Jeffrey Zabel, 2014, "Unintended Consequences: The Impact of Proposition 2½ Overrides on School Segregation in Massachusetts," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 481-514, October.
• Phuong Nguyen-Hoang, 2014, "Tax Increment Financing and Education Expenditures: The Case of Iowa," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 515-540, October.
• Tom Downes & Kieran M. Killeen, 2014, "So Slow to Change: The Limited Growth of Nontax Revenues in Public Education Finance, 1991–2010," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 567-599, October.
• Bontems, Philippe & Gozlan, Estelle, 2014, "Trade Liberalization and Optimal Taxation with Pollution and Heterogeneous Workers," TSE Working Papers, Toulouse School of Economics (TSE), number 14-468, Feb.
• Ladoux, Norbert & Scasny, Milan, 2014, "Energy Price and Redistribution in Czech Republic," TSE Working Papers, Toulouse School of Economics (TSE), number 14-527, May.
• Tom Downes & Keiran M. Killeen, 2014, "So Slow to Change: The Limited Growth of Non-Tax Revenues in Public Education Finance, 1991-2010," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0784.
• Milligan, Kevin & Smart, Michael, 2014, "Taxation and top incomes in Canada," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2014-52, Nov, revised 25 Nov 2014.
• Víctor Antonio Luque & Miguel Angel Luque, 2014, "A vueltas con la SICAV. Reflexiones críticas desde el punto de vista económico-tributario
  [Back to sicav. Critical reflection from an economic-tributary point of view]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 27, issue 2, pages 01-17, DOI: 10.5209/rev_PADE.2014.v27.n2.48671.
• Jang-Ting Guo & Alan Krause, 2014, "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers, University of California at Riverside, Department of Economics, number 201415, Sep.
• Christopher Arthur Clarke & Stephen M. Miller, 2014, "Can State and Local Revenue and Expenditure Enhance Economic Growth? A Cross-State Panel Study of Fiscal Activity," Working papers, University of Connecticut, Department of Economics, number 2014-25, Sep.
• 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.
• Kanbur, Ravi & Keen, Michael, 2014, "Threshold, Informality, and Partitions of Compliance," Working Papers, Cornell University, Department of Applied Economics and Management, number 180136, DOI: 10.22004/ag.econ.180136.
• Usher, Dan, 2014, "How High Might the Revenue-maximizing Tax Rate Be?," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274660, Dec, DOI: 10.22004/ag.econ.274660.
• Stark, Oded & Jakubek, Marcin & Falniowski, Fryderyk, undated, "Reconciling the Rawlsian and the utilitarian approaches to the maximization of social welfare," Discussion Papers, University of Bonn, Center for Development Research (ZEF), number 162881, DOI: 10.22004/ag.econ.162881.
• Alina Cristina NUTA & Rodica PRIPOAIE & Florian Marcel NUTA, 2014, "Fiscal Policy In And After Crises," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 0, issue Special i, pages 92-95, September.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014, "Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1415, May, revised 14 May 2014.
• Alain Trannoy & Robert Gary-Bobo, 2014, "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1416, Apr, revised 02 Apr 2014.
• Dominique Henriet & Patrick Pintus & Alain Trannoy, 2014, "Is the Flat Tax Optimal under Income Risk?," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1420, May, revised 30 May 2014.
• Michael Kuklik & Nikita Céspedes, 2014, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Peruvian Economic Association, number 8, Feb.
• George Halkos & George Papageorgiou, 2014, "Exploring the optimality of cyclical emission rates," DEOS Working Papers, Athens University of Economics and Business, number 1404, Apr.
• Yuri Andrienko & Patricia Apps & Ray Rees, 2014, "Optimal Taxation, Inequality and Top Incomes," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 690, Jul.
• Svetla Boneva, 2014, "Effects of the Increase of Tobacco Products Excise on Public Health and Budget Revenues in EU," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 117-153.
• Yuli Radev, 2014, "Natural gas trading in Europe in terms of market disequilibrium," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 3-18,19-33.
• Luz Adriana Flórez, 2014, "The Efficiency of the Informal Sector on the Search and Matching Framework," Borradores de Economia, Banco de la Republica de Colombia, number 832, Jul, DOI: 10.32468/be.832.
• Julian A. Parra-Polania & Carmiña O. Vargas, 2014, "Financial crises, debt volatility and optimal taxes," Borradores de Economia, Banco de la Republica de Colombia, number 839, Aug, DOI: 10.32468/be.839.
• Jaime Bonet & Karelys Guzmán Finol & Joaquín Urrego & Juan Miguel Villa, 2014, "Efectos del nuevo Sistema General de Regalías sobre el desempeño fiscal municipal: un análisis dosis-respuesta," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 203, Jun, DOI: 10.32468/dtseru.203.
• F. Langot & L. Patureau & T. Sopraseuth, 2014, "Fiscal Devaluation and Structural Gaps," Working papers, Banque de France, number 508.
• F. Langot & Matthieu Lemoine, 2014, "Strategic fiscal revaluation or devaluation: why does the labor wedge matter?," Working papers, Banque de France, number 516.
• Jan Eeckhout & Nezih Guner, 2015, "Optimal Spatial Taxation: Are Big Cities too Small?," Working Papers, Barcelona School of Economics, number 804, Sep.
• Bruno Martorano, 2014, "The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency," Development Policy Review, Overseas Development Institute, volume 32, issue 6, pages 701-714, November.
• Alex Ufier, 2014, "Quasi-Experimental Analysis On The Effects Of Adoption Of A Value Added Tax," Economic Inquiry, Western Economic Association International, volume 52, issue 4, pages 1364-1379, October.
• Olivier Bargain & Olivier Donni, 2014, "Optimal Commodity Taxation and Redistribution within Households," Economica, London School of Economics and Political Science, volume 81, issue 321, pages 48-62, January.
• Stefan Homburg, 2014, "Overaccumulation, Public Debt and the Importance of Land," German Economic Review, Verein für Socialpolitik, volume 15, issue 4, pages 411-435, November.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2014, "Failure of ad valorem and specific tax equivalence under uncertainty," International Journal of Economic Theory, The International Society for Economic Theory, volume 10, issue 4, pages 387-402, December.
• Martin Peitz & Markus Reisinger, 2014, "Indirect Taxation in Vertical Oligopoly," Journal of Industrial Economics, Wiley Blackwell, volume 62, issue 4, pages 709-755, December.
• Marcus Berliant & John O. Ledyard, 2014, "Optimal Dynamic Nonlinear Income Taxes with No Commitment," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 2, pages 196-221, April.
• Stefano Galavotti, 2014, "Reducing Inefficiency in Public Good Provision Through Linking," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 3, pages 427-466, June.
• Ronald Wendner, 2014, "Ramsey, Pigou, Heterogeneous Agents, and Nonatmospheric Consumption Externalities," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 3, pages 491-521, June.
• Patricia Apps & Ngo Long & Ray Rees, 2014, "Optimal Piecewise Linear Income Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 4, pages 523-545, August.
• Nguyen Thang Dao & Julio Dávila, 2014, "Implementing Steady State Efficiency in Overlapping Generations Economies with Environmental Externalities," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 4, pages 620-649, August.
• Paul Eckerstorfer, 2014, "Relative Consumption Concerns and the Optimal Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 6, pages 936-958, December.
• Jukka Pirttilä & Ilpo Suoniemi, 2014, "Public Provision, Commodity Demand, and Hours of Work: An Empirical Analysis," Scandinavian Journal of Economics, Wiley Blackwell, volume 116, issue 4, pages 1044-1067, October.
• Ryan Chahrour & Justin Svec, 2014, "Optimal Capital Taxation and Consumer Uncertainty," Boston College Working Papers in Economics, Boston College Department of Economics, number 854, Apr.
• Strawczynski Michel, 2014, "Cyclicality Of Statutory Tax Rates," Israel Economic Review, Bank of Israel, volume 11, issue 1, pages 67-96.
• Ceyhun Elgin & Mario Solis-Garcia, 2014, "Tax Enforcement, Technology, and the Informal Sector," Working Papers, Bogazici University, Department of Economics, number 2014/05, May.
• Koka Katerina, 2014, "Inflation effects on capital accumulation in a model with residential and non-residential assets," The B.E. Journal of Macroeconomics, De Gruyter, volume 14, issue 1, pages 119-146, January, DOI: 10.1515/bejm-2013-0149.
• Bossi Luca & Gomis-Porqueras Pedro & Kelly David L., 2014, "Optimal second best taxation of addictive goods in dynamic general equilibrium: a revenue raising perspective," The B.E. Journal of Macroeconomics, De Gruyter, volume 14, issue 1, pages 75-118, January, DOI: 10.1515/bejm-2013-0099.
• Homburg Stefan, 2014, "Overaccumulation, Public Debt and the Importance of Land," German Economic Review, De Gruyter, volume 15, issue 4, pages 411-435, December, DOI: 10.1111/geer.12053.
• Elisabeth Gugl & George R. Zodrow, 2014, "The Efficiency of “Benefit-Related” Business Taxes," Working Papers, Oxford University Centre for Business Taxation, number 1406.
• Ben Lockwood & Erez Yerushalmi, 2014, "Should transactions services be taxed at the same rate as consumption?," Working Papers, Oxford University Centre for Business Taxation, number 1423.
• Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014, "A Big Data Approach to Optimal Sales Taxation," BYU Macroeconomics and Computational Laboratory Working Paper Series, Brigham Young University, Department of Economics, BYU Macroeconomics and Computational Laboratory, number 2014-03, Mar.
• Jason DeBacker & Richard W. Evans & Evan Magnusson & Kerk L. Phillips & Shanthi P. Ramnath & Isaac Swift, 2014, "The Distributional Effects of Redistributional Tax Policy," BYU Macroeconomics and Computational Laboratory Working Paper Series, Brigham Young University, Department of Economics, BYU Macroeconomics and Computational Laboratory, number 2014-08, Oct.
• Scott S. Condie & Richard W. Evans & Kerk L. Phillips, 2014, "When are There Natural Limits on Inequality?," BYU Macroeconomics and Computational Laboratory Working Paper Series, Brigham Young University, Department of Economics, BYU Macroeconomics and Computational Laboratory, number 2014-10, Oct.
• Balázs Égert, 2014, "Fiscal policy reaction to the cycle in the OECD: pro- or counter-cyclical?," Mondes en développement, De Boeck Université, volume 0, issue 3, pages 35-52.
• J. Stephen Ferris & Marcel-Cristian Voia, 2014, "The Effect of Federal Government Size on Private Economic Performance in Canada: 1870–2011," Carleton Economic Papers, Carleton University, Department of Economics, number 14-01, Mar.
• J. Stephen Ferris & Marcel-Cristian Voia, 2014, "Does Aggregate Government Size Effect Private Economic Performance in Canada?," Carleton Economic Papers, Carleton University, Department of Economics, number 14-13, Nov.
• Azacis, Helmuts & Collie, David R., 2014, "Taxation and the Sustainability of Collusion: Ad Valorem versus Specific Taxes," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2014/15, Sep.
• Kevin Milligan, 2014, "Tax Policy for a New Era: Promoting Economic Growth and Fairness," Benefactors Lecture, C.D. Howe Institute, number 2014, Nov.
• Finn Poschmann & Alexandre Laurin, 2014, "Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes," e-briefs, C.D. Howe Institute, number 189, Nov.
• Casey Rothschild & Florian Scheuer, 2014, "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 19, Jan.
• Robin Boadway & Michael Keen, 2014, "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series, CESifo, number 4568.
• Patricia Apps & Ray Rees, 2014, "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series, CESifo, number 4578.
• Sebastian Koehne & Moritz Kuhn, 2014, "Optimal Taxation in a Habit Formation Economy," CESifo Working Paper Series, CESifo, number 4581.
• Aart Gerritsen & Bas Jacobs, 2014, "Is a Minimum Wage an Appropriate Instrument for Redistribution?," CESifo Working Paper Series, CESifo, number 4588.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," CESifo Working Paper Series, CESifo, number 4613.
• Floris Zoutman & Bas Jacobs, 2014, "Optimal Redistribution and Monitoring of Labor Effort," CESifo Working Paper Series, CESifo, number 4646.
• Armon Rezai & Frederick Van der Ploeg, 2014, "Robustness of a Simple Rule for the Social Cost of Carbon," CESifo Working Paper Series, CESifo, number 4703.
• Leon Bettendorf & Sijbren Cnossen, 2014, "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series, CESifo, number 4730.
• Thomas Aronsson & Ronnie Schöb, 2014, "Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach," CESifo Working Paper Series, CESifo, number 4795.
• Nguyen Than Dao & Ottmar Edenhofer, 2014, "On the Fiscal Strategies of Escaping Poverty-Environment Traps (and) Towards Sustainable Growth," CESifo Working Paper Series, CESifo, number 4865.
• Gregor Schwerhoff & Ottmar Edenhofer, 2014, "The Globalization Paradox Revisited," CESifo Working Paper Series, CESifo, number 4878.
• Jenny Simon, 2014, "Imperfect Financial Markets as a Commitment Device for the Government," CESifo Working Paper Series, CESifo, number 4902.
• Pier-André Bouchard St-Amant & Jean-Denis Garon, 2014, "Optimal Redistributive Pensions and the Cost of Self-Control," CESifo Working Paper Series, CESifo, number 4937.
• Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2014, "Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market," CESifo Working Paper Series, CESifo, number 4938.
• Sander Renes & Floris Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," CESifo Working Paper Series, CESifo, number 4990.
• Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2014, "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?," CESifo Working Paper Series, CESifo, number 4994.
• Volker Meier & Helmut Rainer, 2014, "Daddy Months," CESifo Working Paper Series, CESifo, number 5033.
• Beat Hintermann & Thomas F. Rutherford, 2014, "Social Planning and Economic Coercion," CESifo Working Paper Series, CESifo, number 5044.
• Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014, "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series, CESifo, number 5046.
• Saraly Andrade de Sá & Julien Daubanes, 2014, "Limit Pricing and the (In)Effectiveness of the Carbon Tax," CESifo Working Paper Series, CESifo, number 5058.
• Florian Scheuer & Alexander Wolitzky, 2014, "Capital Taxation under Political Constraints," CESifo Working Paper Series, CESifo, number 5098.
• Peter Birch Sørensen, 2014, "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series, CESifo, number 5101.
• Sijbren Cnossen, 2014, "Mobilizing VAT Revenues in African Countries," CESifo Working Paper Series, CESifo, number 5102.
• Árpád Ábrahám & Sebastian Koehne & Nicola Pavoni, 2014, "Optimal Income Taxation with Asset Accumulation," CESifo Working Paper Series, CESifo, number 5138.
• Dan Anderberg & Claudia Cerrone, 2014, "Education, Disappointment and Optimal Policy," CESifo Working Paper Series, CESifo, number 5141.
• Jenny Simon, 2014, "The Role of Imperfect Financial Markets for Social Redistribution," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 11, issue 04, pages 32-37, January.
• Christian Breuer, 2014, "Steuermehreinnahmen, Mindestlohn und kalte Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 11, pages 38-42, June.
• Volker Meier & Helmut Rainer, 2014, "Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 179.
• Luís Alberto Godinho Coelho & José Fernando Pereira Biléu Ventura, 2014, "Foreign Direct Investment and Fiscal Policy - A Literature Survey," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2014_11.
• Torben M. Andersen & Joydeep Bhattacharya, 2014, "A dynamic-efficiency rationale for public investment in the health of the young," Canadian Journal of Economics, Canadian Economics Association, volume 47, issue 3, pages 697-719, August, DOI: 10.1111/caje.12095.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Constrained inefficiency and optimal taxation with uninsurable risks," CIGS Working Paper Series, The Canon Institute for Global Studies, number 14-002E, Jan.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," CIGS Working Paper Series, The Canon Institute for Global Studies, number 14-007E, Jun.
• Juan Miguel Gallego & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Estratificaci√≥n socioecon√≥mica con base en informaci√≥n catastral. Modelos para el caso de Bogot√°, D.C," Documentos de Trabajo, Universidad del Rosario, number 12255, Oct.
• Juan Miguel Gallego & Luis H GutiÔøΩrrez & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Subsidios cruzados en servicios p√∫blicos domiciliarios basados en el aval√∫o Catastral," Documentos de Trabajo, Universidad del Rosario, number 12257, Oct.
• Luz Adriana Fl�rez, 2014, "The Efficiency of the Informal Sector on the Search and Matching Framework," Borradores de Economia, Banco de la Republica, number 11954, Jul.
• Julian A. Parra-Polania & Carmi�a O. Vargas, 2014, "Financial crises, debt volatility and optimal taxes," Borradores de Economia, Banco de la Republica, number 12027, Aug.
• Jaime Bonet & Karelys Guzm�n Finol & Joaqu�n Urrego & Juan Miguel Villa, 2014, "Efectos del nuevo Sistema General de Regalías sobre el desempeno fiscal municipal: un análisis dosis-respuesta," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 11594, Jun, DOI: 10.32468/dtseru.203.
• Juan Mauricio Ramírez & Juan Guillermo Bedoya & Yadira D�az, 2014, "Convergencia social en Colombia: el rol de la geografía económica y de la descentralización," Informes de Investigación, Fedesarrollo, number 12499, Oct.
• Plinio Atanael Guerrero Guerrero, 2014, "Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.