Research classified by Journal of Economic Literature (JEL) codes

2014

• Shigeo Morita, 2014, "Optimal income taxation without commitment: policy implications of durable goods," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 14-32, Oct.
• Yutaro Hatta, 2014, "Inefficiency in fiscal policy: A political economy of the Laffer curve," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 14-36, Dec.
• 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.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014, "Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 129, issue 4, pages 1995-2030.
• 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.
• Berliant, Marcus & Fujishima, Shota, 2014, "Optimal dynamic nonlinear income taxes: facing an uncertain future with a sluggish government," MPRA Paper, University Library of Munich, Germany, number 55088, Apr.
• Bhattacharyya, Chandril, 2014, "A Note on Endogenous Growth with Public Capital," MPRA Paper, University Library of Munich, Germany, number 55728, May.
• Bhattacharyya, Chandril & Gupta, Manash Ranjan, 2014, "Unionised Labour Market, Unemployment Allowances, Productive Public Expenditure and Endogenous Growth," MPRA Paper, University Library of Munich, Germany, number 56491, Jun.
• 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.
• Michelacakis, Nickolas, 2014, "A model of technology transfer under taxation," MPRA Paper, University Library of Munich, Germany, number 58632, Sep.
• Halkos, George & Papageorgiou, George, 2014, "Controlling polluting firms: Nash and Stackelberg strategies," MPRA Paper, University Library of Munich, Germany, number 58947, Sep.
• 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.
• Alexis Akira Toda, 2014, "Code and data files for "Asset Prices and Efficiency in a Krebs Economy"," Computer Codes, Review of Economic Dynamics, number 13-196, revised .
• Ozan Bakis & Baris Kaymak & Markus Poschke, 2014, "Code and data files for "Transitional Dynamics and the Optimal Progressivity of Income Redistribution"," Computer Codes, Review of Economic Dynamics, number 13-232, revised .
• 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.
• Alexander Wolitzky & Florian Scheuer, 2014, "Capital Taxation under Political Constraints," 2014 Meeting Papers, Society for Economic Dynamics, number 191.
• Hitoshi Tsujiyama & Jonathan Heathcote, 2014, "Optimal Income Taxation: Mirrlees Meets Ramsey," 2014 Meeting Papers, Society for Economic Dynamics, number 260.
• 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.
• Abdul Ghafar Ismail & Abu Bakar Jaafar, 2014, "Tax Rate and its Determinations: An Opinion from Ibn Khaldun," Working Papers, The Islamic Research and Teaching Institute (IRTI), number 1435-1, Jan.
• Klaus Beckmann & Nele E. Franz & Andrea Schneider, 2014, "On optimal tax differences between heterogenous groups," Working Paper, Helmut Schmidt University, Hamburg, number 144/2014, May.
• Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014, "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 1, pages 60-68, June.
• 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.
• Carbonnier Cl´ement, 2014, "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
• Giovanni Immordino & Francesco Flaviano Russo, 2014, "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 351, Jan.
• Zdenek Patek & Michal Straka, 2014, "Measuring the efficiency of heritage institutions: Example of historic buildings in Czech Republic," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902998, Dec.
• Christoph Böhringer & André Müller, 2014, "Environmental Tax Reforms in Switzerland: A Computable General Equilibrium Impact Analysis," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 150, issue I, pages 1-21, March.
• Sebastian G. Kessing & Benny Schneider, 2014, "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 168-14.
• Fernando Antonio Slaibe Postali, 2014, "Oil windfalls and tax inefficiency: evidence from Brazil," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2014_02, Mar.
• Pascalis Raimondos-Møller & Alan Woodland, 2014, "Steepest ascent tariff reform," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 55, issue 1, pages 69-99, January, DOI: 10.1007/s00199-013-0741-7.
• Hanming Fang & Peter Norman, 2014, "Toward an efficiency rationale for the public provision of private goods," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 56, issue 2, pages 375-408, June, DOI: 10.1007/s00199-013-0790-y.
• Kristina Hemmerich & Dirk Kiesewetter, 2014, "Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit," Schmalenbach Journal of Business Research, Springer, volume 66, issue 2, pages 98-119, March, DOI: 10.1007/BF03372893.
• Fabian Meißner & Georg Schneider & Andreas Scholze, 2014, "Vergleichende Analyse verschiedener Ausprägungen einer erhöhten Besteuerung von Bonuszahlungen," Schmalenbach Journal of Business Research, Springer, volume 66, issue 3, pages 212-241, May, DOI: 10.1007/BF03372897.
• European Commission, 2014, "Tax reforms in EU Member States - 2014 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 48, Oct.
• 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.

2013

• Thomas Piketty & Emmanuel Saez, 2013, "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00847245, May, DOI: 10.1016/B978-0-444-53759-1.00007-8.
• Pierre Pestieau & Grégory Ponthière, 2013, "Childbearing Age, Family Allowances, and Social Security," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00916613, Oct, DOI: 10.4284/0038-4038-2012.061.
• Thomas Piketty & Emmanuel Saez, 2013, "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00944881, Jun, DOI: 10.1016/B978-0-444-53759-1.00007-8.
• Robin Lindsey & André de Palma, 2013, "Cost Recovery from Congestion Tolls with Long-run Uncertainty," Working Papers, HAL, number hal-00784299, Feb.
• Augustin Landier & Guillaume Plantin, 2013, "Taxing the Rich," Working Papers, HAL, number hal-03470576, Sep.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013, "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," Working Papers, HAL, number halshs-00805751, Mar.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013, "Tax Me If You Can! Optimal Nonlinear Income Tax Between Competing Governments," Working Papers, HAL, number halshs-00870053, Sep.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Working Papers, HAL, number halshs-00872474, Apr.
• Aron Kiss, 2013, "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1317, May.
• Ervik, Inger Sommerfelt & Soegaard, Christian, 2013, "Optimal Resource Allocation In General Cournotcompetitive Equilibrium," Working Papers in Economics, University of Bergen, Department of Economics, number 05/13, Jun.
• Aronsson, Thomas & Johansson-Stenman, olof, 2013, "State-Variable Public Goods and Social Comparisons over Time," Working Papers in Economics, University of Gothenburg, Department of Economics, number 555, Feb.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2013, "Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences," Working Papers in Economics, University of Gothenburg, Department of Economics, number 558, Mar.
• Aronsson, Thomas & Granlund, David, 2013, "Gender Norms, Work Hours, and Corrective Taxation," HUI Working Papers, HUI Research, number 83, Apr.
• Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2013, "Swedish Labor Income Taxation (1862–2013)," Working Paper Series, Research Institute of Industrial Economics, number 977, Sep, revised 10 Sep 2015.
• Aronsson, Thomas & Mannberg, Andrea, 2013, "Self-Control Problems and Conspicuous Housing Consumption:Implications for Tax Policy," Umeå Economic Studies, Umeå University, Department of Economics, number 856, Feb.
• Aronsson, Thomas & Granlund, David, 2013, "Gender Norms, Work Hours, and Corrective Taxation," Umeå Economic Studies, Umeå University, Department of Economics, number 857, Apr.
• Sjögren, Tomas, 2013, "Tax Policy in an Economic Federation With Proportional Membership Fees," Umeå Economic Studies, Umeå University, Department of Economics, number 859, May.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2013, "Keeping up with the Joneses, the Smiths and the Tanakas: Optimal Taxation with Social Comparisons in a Multi-Country Economy," Umeå Economic Studies, Umeå University, Department of Economics, number 862, Aug.
• Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2013, "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:1, Jan.
• Bastani, Spencer & Blomquist, Sören & Pirttilä, Jukka, 2013, "How Should Commodities Be Taxed? A Counterargument to the Recommendation in the Mirrlees Review," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:5, May.
• LEHMANN, Etienne & Simula, Laurent & TRANNOY, Alain, 2013, "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:8, Jul.
• Bastani, Spencer, 2013, "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:11, Oct.
• Fujii, Takao & Hayashi, Fumiaki & Iritani, Jun & Oguro, Kazumasa, 2013, "Designing an Optimal Public Pension System," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 578, Jan.
• Kasahara, Tetsuya, 2013, "Investment complementarities, coordination failure, and the role and effects of public investment policy," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 589, Jun.
• Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA, 2013, "Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 15-31, December.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201301, Jan.
• Pauser, Johannes, 2013, "Capital mobility, imperfect labour markets, and the provision of public goods," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201309.
• Svitlana Bychkova & Makarova Nadiya, 2013, "Concept of Tax Advising Within Tax Optimization," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 48-53, June.
• Hennadiy Mazur, 2013, "Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 76-80, September.
• Sánchez Torres, Fabio & Pachón, Mónica, 2013, "Decentralization, Fiscal Effort and Social Progress in Colombia at the Municipal Level, 1994-2009: Why Does National Politics Matter?," IDB Publications (Working Papers), Inter-American Development Bank, number 4553, Jul.
• Espino, Emilio & González Rozada, Martín, 2013, "Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy," IDB Publications (Working Papers), Inter-American Development Bank, number 4648, Sep.
• Cremer, Helmuth & Gahvari, Firouz, 2013, "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 780, May.
• Cremer, Helmuth & Roeder, Kerstin, 2013, "Long-term care and lazy rotten kids," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 789, Aug.
• Mr. Michael Keen, 2013, "Targeting, Cascading, and Indirect Tax Design," IMF Working Papers, International Monetary Fund, number 2013/057, Feb.
• Mr. Rabah Arezki & Mr. Kaddour Hadri & Mr. Prakash Loungani & Mr. Yao Rao, 2013, "Testing the Prebisch-Singer Hypothesis since 1650: Evidence from Panel Techniques that Allow for Multiple Breaks," IMF Working Papers, International Monetary Fund, number 2013/180, Aug.
• Mitja Cok & Mateja Ana Grulja & Tomaz Turk, 2013, "Taxation of wages in the Alps-Adriatic region," Financial Theory and Practice, Institute of Public Finance, volume 37, issue 3, pages 259-277.
• AREZKI Rabah & DUPUY Arnaud & GELB Alan, 2013, "Resource Windfalls, Optimal Public Investment and Redistribution: The Role of Total Factor Productivity and Administrative Capacity," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2013-12, Jun.
• Chih-Chin Ho & Ching-Yang Lin & Cheng-Tao Tang, 2013, "How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers," Working Papers, Research Institute, International University of Japan, number EMS_2013_10, Aug.
• Bargain, Olivier B. & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2013, "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," IZA Discussion Papers, IZA Network @ LISER, number 7215, Feb.
• Richter, Wolfram F., 2013, "Mincer Equation, Power Law of Learning, and Efficient Education Policy," IZA Discussion Papers, IZA Network @ LISER, number 7280, Mar.
• Cremer, Helmuth & Roeder, Kerstin, 2013, "Long-Term Care and Lazy Rotten Kids," IZA Discussion Papers, IZA Network @ LISER, number 7565, Aug.
• Lehmann, Etienne & Simula, Laurent & Trannoy, Alain, 2013, "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," IZA Discussion Papers, IZA Network @ LISER, number 7646, Sep.
• Pestel, Nico & Sommer, Eric, 2013, "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers, IZA Network @ LISER, number 7804, Dec.
• Juessen, Falko & Schabert, Andreas, 2013, "Fiscal Policy, Sovereign Default, and Bailouts," IZA Discussion Papers, IZA Network @ LISER, number 7805, Dec.
• Hermle, Johannes & Peichl, Andreas, 2013, "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte, Institute of Labor Economics (IZA), number 60, Sep.
• Mihai Bogdan Afrasinei, 2013, "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 149-159.
• Paul Eckerstorfer & Ronald Wendner, 2013, "Asymmetric and Non-atmospheric Consumption Externalities, and Efficient Consumption Taxation," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-01, Jan.
• Johann Brunner & Susanne Pech, 2013, "Taxing bequests and consumption in the steady state," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-15, Oct.
• Mazhar Waseem, 2013, "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers, Job Market Papers, number pwa641, Dec.
• Stefan Boeters, 2013, "Optimal Tax Progressivity in Unionised Labour Markets: Simulation Results for Germany," Computational Economics, Springer;Society for Computational Economics, volume 41, issue 4, pages 447-474, April, DOI: 10.1007/s10614-012-9330-2.
• Stamatina Hadjidema & Konstantinos Eleftheriou, 2013, "A Search Theoretic Approach on Environmental Taxation under Productive Differentials: A Note," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 19, issue 2, pages 153-166, May, DOI: 10.1007/s11294-012-9392-x.
• Jan Boone & Lans Bovenberg, 2013, "Optimal taxation and welfare benefits with monitoring of job search," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 2, pages 268-292, April, DOI: 10.1007/s10797-012-9227-y.
• Matti Tuomala & Sanna Tenhunen, 2013, "On the design of an optimal non-linear tax/pension system with habit formation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 3, pages 485-512, June, DOI: 10.1007/s10797-012-9239-7.
• Sebastian Kessing & Bernhard Koldert, 2013, "Cross-border shopping and the Atkinson–Stiglitz theorem," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 618-630, August, DOI: 10.1007/s10797-013-9287-7.
• Spencer Bastani, 2013, "Gender-based and couple-based taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 653-686, August, DOI: 10.1007/s10797-013-9285-9.
• Sijbren Cnossen, 2013, "A proposal to apply the Kiwi-VAT to insurance services in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 867-883, October, DOI: 10.1007/s10797-012-9252-x.
• Stéphane Gauthier, 2013, "Optimal tax base with administrative fixed costs," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 6, pages 961-973, December, DOI: 10.1007/s10797-012-9254-8.
• Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013, "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, volume 110, issue 2, pages 107-124, October, DOI: 10.1007/s00712-012-0314-4.
• Volker Meier, 2013, "One-sided private provision of public goods with implicit Lindahl pricing," Journal of Economics, Springer, volume 110, issue 2, pages 181-186, October, DOI: 10.1007/s00712-012-0292-6.
• Zachary Gochenour & Bryan Caplan, 2013, "An entrepreneurial critique of Georgism," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 26, issue 4, pages 483-491, December, DOI: 10.1007/s11138-013-0218-8.
• Young Jun Chun, 2013, "The Growth Effects of Population Aging in an Economy with Endogenous Technological Progress," Korean Economic Review, Korean Economic Association, volume 29, pages 51-80.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics, University of Cologne, Department of Economics, number 60, Mar.
• Falko Juessen & Andreas Schabert, 2013, "Fiscal Policy, Sovereign Default, and Bailouts," Working Paper Series in Economics, University of Cologne, Department of Economics, number 67, Dec.
• Rupert Sausgruber & Jean-Robert Tyran, 2013, "Discriminatory Taxes are Unpopular - Even when they are Efficient and Distributionally Fair," Discussion Papers, University of Copenhagen. Department of Economics, number 13-14, Nov.
• Yosuke Furukawa, 2013, "Increased Regressivity of the Optimal Capital Tax under a Welfare Constraint for Newborn Children," KIER Working Papers, Kyoto University, Institute of Economic Research, number 846, Jan.
• Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2013, "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge between Micro and Macro Estimates?," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 583, Jan.
• Meier, Volker, 2013, "One-sided private provision of public goods with implicit Lindahl pricing," Munich Reprints in Economics, University of Munich, Department of Economics, number 19181.
• Meier, Volker & Wrede, Matthias, 2013, "Reducing the excess burden of subsidizing the stork: Joint taxation, individual taxation, and family tax splitting," Munich Reprints in Economics, University of Munich, Department of Economics, number 19213.
• Cremer, Helmuth & Roeder, Kerstin, 2013, "Long-term care policy, myopia and redistribution," Munich Reprints in Economics, University of Munich, Department of Economics, number 20065.
• Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin, 2013, "Steuerflucht und Steueroasen," Munich Reprints in Economics, University of Munich, Department of Economics, number 22068.
• Yutao Han & Patrice Pieretti & Benteng Zou, 2013, "On the desirability of tax coordination when countries compete in taxes and infrastructures," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 13-02.
• Yutao Han & Patrice Pieretti & Benteng Zou, 2013, "The Dynamics of the Location of Firms – A Revisit of Home-Attachment under Tax Competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 13-15.
• Yutao Han, 2013, "Who benefits from partial tax coordination?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 13-24.
• Jean-Yves Duclos & Luca Tiberti & Abdelkrim Araar, 2013, "Multidimensional Poverty Targeting," Cahiers de recherche, CIRPEE, number 1339.
• Christian Westphal, 2013, "The Social Costs of Gun Ownership: Spurious Regression and Unfounded Public Policy Advocacy," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201332.
• Leonard Burman, 2013, "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 155, Mar.
• Krueger, Dirk & Ludwig, Alexander, 2013, "On the Optimal Provision of Social Insurance," MEA discussion paper series, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy, number 201302, Apr.
• Fu-Sheng Hung & Chien-Yin Chen, 2013, "Optimal Taxes and User Fees in a Growing Economy with Excludable and Nonexcludable Public Inputs," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 2, pages 194-214, June, DOI: 10.1628/001522108X666935.
• Paul Eckerstorfer, 2013, "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 115-128, March, DOI: 10.1628/001522108X663497.
• Giacomo Corneo, 2013, "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 129-134, March, DOI: 10.1628/001522108X663505.
• Martin Jacob, 2013, "Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 30-56, March, DOI: 10.1628/001522108X663460.
• Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler, 2013, ""How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 487-510, December, DOI: 10.1628/001522108X675683.
• Ethan M.J. Lieber & Lee M. Lockwood, 2013, "Costs and Benefits of In-Kind Transfers: The Case of Medicaid Home Care Benefits," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp294, Oct.
• Aurélien Beleau, 2013, "Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 13059, Jun.
• GAUDET, Gérard & LASSERRE, Pierre, 2013, "The taxation of nonrenewable natural resources," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2013-10.
• Gérard GAUDET & Pierre LASSERRE, 2013, "The Taxation of Nonrenewable Natural Resources," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 15-2013.
• Nicola Pavoni & Ofer Setty & Giovanni L. Violante, 2013, "Search and Work in Optimal Welfare Programs," NBER Working Papers, National Bureau of Economic Research, Inc, number 18666, Jan.
• Ellen R. McGrattan & Edward C. Prescott, 2013, "On Financing Retirement with an Aging Population," NBER Working Papers, National Bureau of Economic Research, Inc, number 18760, Feb.
• Emmanuel Farhi & Iván Werning, 2013, "Estate Taxation with Altruism Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 18792, Feb.
• Emmanuel Saez & Stefanie Stantcheva, 2013, "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," NBER Working Papers, National Bureau of Economic Research, Inc, number 18835, Feb.
• Christopher R. Knittel & Ryan Sandler, 2013, "The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18849, Feb.
• Stéphane Guibaud & Yves Nosbusch & Dimitri Vayanos, 2013, "Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt," NBER Working Papers, National Bureau of Economic Research, Inc, number 18922, Mar.
• Andrew Ang & Richard C. Green & Yuhang Xing, 2013, "Advance Refundings of Municipal Bonds," NBER Working Papers, National Bureau of Economic Research, Inc, number 19459, Sep.
• Anmol Bhandari & David Evans & Mikhail Golosov & Thomas J. Sargent, 2013, "Taxes, Debts, and Redistributions with Aggregate Shocks," NBER Working Papers, National Bureau of Economic Research, Inc, number 19470, Sep.
• Elizabeth Bodine-Baron & Sarah Nowak & Raffaello Varadavas & Neeraj Sood, 2013, "Conforming and Non-conforming Peer Effects in Vaccination Decisions," NBER Working Papers, National Bureau of Economic Research, Inc, number 19528, Oct.
• Hunt Allcott & Dmitry Taubinsky, 2013, "The Lightbulb Paradox: Evidence from Two Randomized Experiments," NBER Working Papers, National Bureau of Economic Research, Inc, number 19713, Dec.
• James E. Anderson & J. Peter Neary, 2013, "Revenue Tariff Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 19752, Dec.
• Galina ZAPSHA, 2013, "Tax Methods Of Property Management As An Instrument Of Property Relations In Agriculture Of Ukraine," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 156-159.
• Luiz Fernando de Paula & José Luis Oreiro & Flavio A. C. Basilio, 2013, "Estrutura do setor bancário e o ciclo recente de expansão do crédito: o papel dos bancos públicos federais [Structure of the banking sector and the recent cycle of credit expansion: The role of federal public banks]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 23, issue 3, pages 473-520, September.
• John Creedy, 2013, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series, New Zealand Treasury, number 13/24, Dec.
• Bert Brys & Carolina Torres, 2013, "Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology," OECD Taxation Working Papers, OECD Publishing, number 16, Aug, DOI: 10.1787/5k425747xbr6-en.
• Caroline Klein & Robert Price & Andreas Wörgötter, 2013, "Improving the Fiscal Framework to Enhance Growth in an Era of Fiscal Consolidation in Slovakia," OECD Economics Department Working Papers, OECD Publishing, number 1018, Jan, DOI: 10.1787/5k4c9kv6b7f2-en.
• Volker Ziemann, 2013, "Do Structural Policies Affect Macroeconomic Stability?," OECD Economics Department Working Papers, OECD Publishing, number 1075, Jul, DOI: 10.1787/5k43krfllgxt-en.
• Stefan Niemann & Paul Pichler, 2013, "Collateral, Liquidity and Debt Sustainability," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 187, Dec.
• Stanciu Dorica, 2013, "The Financial Discipline - A Factor Of Economic Growth," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 263-271, December.
• Robin Boadway & Jean-François Tremblay, 2013, "Optimal Income Taxation and the Labour Market: An Overview," CESifo Economic Studies, CESifo Group, volume 59, issue 1, pages 93-148, March.
• Jang-Ting Guo & Alan Krause, 2013, "Optimal nonlinear taxation of income and education expenditures," Oxford Economic Papers, Oxford University Press, volume 65, issue 1, pages 74-95, January.
• Emmanuel Farhi, 2013, "Insurance and Taxation over the Life Cycle," The Review of Economic Studies, Review of Economic Studies Ltd, volume 80, issue 2, pages 596-635.
• Stéphane Guibaud & Yves Nosbusch & Dimitri Vayanos, 2013, "Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt," The Review of Financial Studies, Society for Financial Studies, volume 26, issue 8, pages 1914-1961.
• Georgescu Iuliana Eugenia & Afrãsinei Mihai-Bogdan, 2013, "Transfer Pricing: Alibi for Cross-Border Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1258-1263, May.
• Iancu Eugenia & Cibotariu Irina-ªtefana, 2013, "Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1294-1298, May.
• Ma?cu Simona & Burlacu Valentin & Cojocaru Diana, 2013, "Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 330-335, May.
• Peter Neary & James E. Anderson, 2013, "Revenue Tariff Reform," Economics Series Working Papers, University of Oxford, Department of Economics, number 688, Dec.