Research classified by Journal of Economic Literature (JEL) codes

2013

• Michael Kuklik & Nikita Cespedes, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers, Departamento de Economía - Pontificia Universidad Católica del Perú, number 2013-352.
• Innocent Chirisa, 2013, "Rethinking Urban Taxation In Harare, Zimbabwe: Case In Municipal Governance And Leadership," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, volume 7, issue 1, pages 221-236, June.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 13-035, Mar.
• Kozma, Gábor, 2013, "Economic Effects of Tax Cuts in the Reagan Administration – Literature review," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 4, pages 403-419.
• Elena Sochirca & Óscar Afonso & Sandra Silva, 2013, "Effects of political rivalry on public educational investments and income inequality: evidence from empirical data," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 1304, Feb.
• Oztek, Abdullah Selim, 2013, "Externalities and Optimal Taxation: A Progressive Tax Case," MPRA Paper, University Library of Munich, Germany, number 104847, Jun, revised Sep 2013.
• Koehne, Sebastian & Kuhn, Moritz, 2013, "Optimal capital taxation for time-nonseparable preferences," MPRA Paper, University Library of Munich, Germany, number 45203, Mar.
• Fernando, Estrada, 2013, "Estado y política pública en Colombia: Un balance desde la teoría política
  [State and public policy in Colombia]," MPRA Paper, University Library of Munich, Germany, number 45223.
• Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari, 2013, "Estabilidad política y tributación
  [Taxation and political stability]," MPRA Paper, University Library of Munich, Germany, number 45226.
• Eckerstorfer, Paul & Wendner, Ronald, 2013, "Asymmetric and Non-atmospheric Consumption Externalities, and Efficient Consumption Taxation," MPRA Paper, University Library of Munich, Germany, number 45521, Jan.
• Karim, Mohamed, 2013, "Taxation of agricultural sector in Morocco. An Analysis using a Dynamic Computable General Equilibrium Model," MPRA Paper, University Library of Munich, Germany, number 45622, Apr.
• Sen, Debapriya & Stamatopoulos, Giorgos, 2013, "Decreasing returns, patent licensing and price-reducing taxes," MPRA Paper, University Library of Munich, Germany, number 46246, Apr.
• Berliant, Marcus & Fujishima, Shota, 2013, "Optimal Dynamic Nonlinear Income Taxes: Facing an Uncertain Future with a Sluggish Government," MPRA Paper, University Library of Munich, Germany, number 47064, May.
• Kunstadt, Robert & Maggioni, Ilaria, 2013, "Tax-paying for Fun and Profit," MPRA Paper, University Library of Munich, Germany, number 47432, May.
• Yannelis, Constantine & Sun, Stephen Teng, 2013, "The Real Effects of the Uninsured on Premia," MPRA Paper, University Library of Munich, Germany, number 48264, May.
• Kossov, Vladimir & Kossova, Elena, 2013, "Gasoline price as social phenomenon," MPRA Paper, University Library of Munich, Germany, number 48720, Jul.
• Weinreich, Daniel, 2013, "The perception of distributive fairness and optimal taxation under uncertainty," MPRA Paper, University Library of Munich, Germany, number 48912, Aug.
• Weinreich, Daniel, 2013, "Does a work effort norm lead to more efficient taxation in majority voting?," MPRA Paper, University Library of Munich, Germany, number 48913, Aug.
• Siggelkow, Benjamin Florian, 2013, "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper, University Library of Munich, Germany, number 49371.
• Valentini, Edilio, 2013, "Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis," MPRA Paper, University Library of Munich, Germany, number 50889, Sep.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, Productivity in Italy and in Italian Regions [third," MPRA Paper, University Library of Munich, Germany, number 51056, Oct.
• Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013, "Tax Havens, Growth, and Welfare," MPRA Paper, University Library of Munich, Germany, number 52878, Sep, revised Sep 2013.
• Hoffmann, Florian & Inderst, Roman & Moslener, Ulf, 2013, "Taxing Externalities under Financing Constraints," MPRA Paper, University Library of Munich, Germany, number 53855, Aug.
• Sun, Stephen Teng & Yannelis, Constantine, 2013, "Quantifying the Premium Externality of the Uninsured," MPRA Paper, University Library of Munich, Germany, number 54638, May.
• Szarowska, Irena, 2013, "Effects of taxation by economic functions on economic growth in the European Union," MPRA Paper, University Library of Munich, Germany, number 59781.
• Osti, Davide, 2013, "The Macroeconomic Effects of Tax Changes: Evidence from Southern European Regions," MPRA Paper, University Library of Munich, Germany, number 79892, Feb.
• Jana Tepperová & Kateřina Kubantová, 2013, "Limits and Opportunities of Single Collection Point in the Czech Republic
  [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 1, pages 61-76, DOI: 10.18267/j.cfuc.333.
• Michael Carlos Best & Henrik Jacobsen Jacobsen, 2013, "Optimal Income Taxation with Career Effects of Work Effort," Working Papers, Princeton University. Economics Department., number 2013-9, Feb.
• Olli Kärkkäinen, 2013, "Revealed preferences for redistribution and government’s elasticity expectations," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 284, Feb.
• Jean-Denis Garon & Pier-Andre Bouchard St-Amant, 2013, "Optimal Redistributive Pensions With Temptation And Costly Self-control," Working Paper, Economics Department, Queen's University, number 1311, Aug.
• Dan Usher, 2013, "Two Sources Of Bias In Estimating The Peak Of The Laffer Curve," Working Paper, Economics Department, Queen's University, number 1320, Nov.
• Redzo Mujcic & Paul Frijters, 2013, "Conspicuous Consumption, Conspicuous Health, and Optimal Taxation," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 483, Aug.
• Emmanuel Farhi & Ivan Werning, , "Estate Taxation with Altruism Heterogeneity," Working Paper, Harvard University OpenScholar, number 71016.
• Rabah Arezki & Kaddour Hadri & Prakash Loungani & Yao Rao, 2013, "Breaking the Dynamic of Relative Primary Commodity Prices in Levels and Volatilities since 1650," Economics Working Papers, Queen's Management School, Queen's University Belfast, number 13-02.
• Céspedes, Nikita & Kuklik, Michael, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Banco Central de Reserva del Perú, number 2013-020, Dec.
• Florian Scheuer, 2013, "Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 16, issue 3, pages 405-420, July, DOI: 10.1010/j.red.2012.03.002.
• Ofer Setty, 2013, "Optimal Unemployment Insurance with Monitoring," 2013 Meeting Papers, Society for Economic Dynamics, number 26.
• Moritz Kuhn & Sebastian Koehne, 2013, "Optimal capital taxation for time-nonseparable preferences," 2013 Meeting Papers, Society for Economic Dynamics, number 322.
• Edward Prescott & Ellen McGrattan, 2013, "On Financing Retirement with an Aging Population," 2013 Meeting Papers, Society for Economic Dynamics, number 61.
• Huigang Chen & Eric Young & Christopher Otrok & Alessandro Rebucci & Gianluca Benigno, 2013, "Optimal Policy for Macro-Financial Stability," 2013 Meeting Papers, Society for Economic Dynamics, number 636.
• Jiancai Pi & Li Yang & Yu Zhou, 2013, "Privatization and environmental pollution in a mixed duopoly," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 31, issue 2, pages 163-192.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013, "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 25-37, June.
• Xin Long & Alessandra Pelloni, 2013, "Factor Income Taxation in a Horizontal Innovation Model," CEIS Research Paper, Tor Vergata University, CEIS, number 273, Apr, revised 19 Apr 2013.
• Vivekananda Mukherjee, 2013, "Determinants of Stamp Duty Revenue in Indian States," South Asian Journal of Macroeconomics and Public Finance, , volume 2, issue 1, pages 33-58, June, DOI: 10.1177/2277978713482202.
• Cahit SANVER & Ates OKTAR, 2013, "Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, volume 1, issue 3, pages 1-23, July.
• Suresh Chandra Bihari & Jayashree Kotagi, 2013, "A Study On Efficiency Of Steel Futures Market In India," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 5, issue 1 (June), pages 21-34.
• Chia-Hui Lu & Been-Lon Chen, 2013, "Optimal Capital Taxation in A Neoclassical Growth Model," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 13-A005, May.
• Mirela Anca Postole, 2013, "Comparative Analysis of the Value Added Tax Evolution," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-13, June.
• Tim Lohse & Peter Lutz & Christian Thomann, 2013, "Redistributional consequences of early childhood intervention," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 14, issue 3, pages 373-381, June, DOI: 10.1007/s10198-012-0381-z.
• Samir Amine & Pedro Santos, 2013, "Technological Choices and Labor Market Participation: Negative Income Tax," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 3, issue 2, pages 98-113, December, DOI: 10.14208/eer.2013.03.02.001.
• Kazunobu Muro, 2013, "Optimal labor income taxation in a two-sector dynamic general equilibrium model," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 60, issue 1, pages 21-48, March, DOI: 10.1007/s12232-012-0171-z.
• Catarina Reis, 2013, "Taxation without commitment," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 52, issue 2, pages 565-588, March, DOI: 10.1007/s00199-011-0656-0.
• Volker Meier & Matthias Wrede, 2013, "Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting," Journal of Population Economics, Springer;European Society for Population Economics, volume 26, issue 3, pages 1195-1207, July, DOI: 10.1007/s00148-011-0400-x.
• Thomas Aronsson & Olof Johansson-Stenman, 2013, "Veblen’s theory of the leisure class revisited: implications for optimal income taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 41, issue 3, pages 551-578, September, DOI: 10.1007/s00355-012-0701-3.
• Dirk Löhr & Fred Harrison, 2013, "Ricardo und die Troika — für die Einführung einer EU-Bodenwertabgabe," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 10, pages 702-709, October, DOI: 10.1007/s10273-013-1586-1.
• Michael Heinrich, 2013, "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 4, pages 238-242, April, DOI: 10.1007/s10273-013-1515-3.
• Kai Konrad & Jost Heckemeyer & Christoph Spengel & Markus Leibrecht & Margit Schratzenstaller & Manfred Gärtner & Thiess Büttner & Carolin Holzmann, 2013, "Steuerflucht und Steueroasen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 6, pages 359-376, June, DOI: 10.1007/s10273-013-1536-y.
• Thor O. Thoresen & Trine E. Vattø, 2013, "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers, Statistics Norway, Research Department, number 738, May.
• Paul Levine & Peter McAdam & Peter Welz, 2013, "On Habit and the Socially Efficient Level of Consumption and Work Effort," School of Economics Discussion Papers, School of Economics, University of Surrey, number 0713, Oct.
• Marja Riihelä & Risto Sullström & Matti Tuomala, 2013, "Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1388, Mar.
• Salvador Barrios & Jonathan Pycroft & Bert Saveyn, 2013, "The marginal cost of public funds in the EU: the case of labour versus green taxes," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 35, May.
• CPB Netherlands & CAPP, 2013, "Study on the Impacts of Fiscal Devaluation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 36, May.
• European Commission, 2013, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 38, Oct.
• Hamza Polattimur, 2013, "Housing, Collateral Constraints, and Fiscal Policy," Ekonomi-tek - International Economics Journal, Turkish Economic Association, volume 2, issue 2, pages 53-82, May.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013, "Tax Me If You Can!Optimal Nonlinear Income Tax Between Competing Governments," TEPP Working Paper, TEPP, number 2013-06.
• , G., 2013, "Managing pessimistic expectations and fiscal policy," Theoretical Economics, Econometric Society, volume 8, issue 1, January.
• Stefanie Peer & Erik T. Verhoef, 2013, "Equilibrium at a Bottleneck when Long-Run and Short-Run Scheduling Preferences diverge," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-028/VIII, Feb.
• Johannes Stroebel & Arthur van Benthem, 2013, "Resource Extraction Contracts Under Threat of Expropriation: Theory and Evidence," The Review of Economics and Statistics, MIT Press, volume 95, issue 5, pages 1622-1639, December.
• Cremer, Helmuth & Gahvari, Firouz, 2013, "Atkinson-Stiglitz and Ramsey reconciled: Pareto efficient taxation and pricing under a break-even constraint," TSE Working Papers, Toulouse School of Economics (TSE), number 13-408, May.
• Cremer, Helmuth & Roeder, Kerstin, 2013, "Long-term care and lazy rotten kids," TSE Working Papers, Toulouse School of Economics (TSE), number 13-424, Aug.
• Landier, Augustin & Plantin, Guillaume, 2013, "Taxing the Rich," TSE Working Papers, Toulouse School of Economics (TSE), number 13-514, Sep.
• James Alm & Abel Embaye, 2013, "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers, Tulane University, Department of Economics, number 1303, Feb.
• Alfonso Novales Cinca & Rafaela María Pérez Sánchez & Jesús Rúiz Andújar, 2013, "Optimal time-consistent fiscal policy in an endogenous growth economy with public consumption and capital," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 2013-23, Jun.
• Alfonso Novales Cinca & Rafaela Pérez Sánchez & Jesús Rúiz Andújar, 2013, "Optimal time-consistent fiscal policy under endogenous growth with elastic labour supply," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 2013-24, Jun.
• Mikhail Golosov & Pricila Maziero & Guido Menzio, 2013, "Taxation and Redistribution of Residual Income Inequality," Journal of Political Economy, University of Chicago Press, volume 121, issue 6, pages 1160-1204, DOI: 10.1086/674135.
• Emilio Espino & Martin Gonzalez-Rozada, 2013, "Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2013-06, Jun.
• Delaney, Jason & Jacobson, Sarah, 2013, "Payments or persuasion: common pool resource management with price and non-price measures," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-02, Aug, revised Mar 2015.
• Petrie, Ragan & Jacobson, Sarah, 2013, "Favor Trading in Public Good Provision," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-03, Sep.
• Marcelo Arbex & Enlinson Mattos, 2013, "Optimal Sales Tax Rebates and Tax Enforcement Consumers," Working Papers, University of Windsor, Department of Economics, number 1302, Apr.
• Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2013, "Taxing Hard-to-Tax Markets," Working Papers, University of Windsor, Department of Economics, number 1305, Aug.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013, "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 54, issue 4, pages 1219-1249, November, DOI: 10.1111/iere.12034.
• Pierre Pestieau & Gregory Ponthiere, 2013, "Childbearing Age, Family Allowances, and Social Security," Southern Economic Journal, John Wiley & Sons, volume 80, issue 2, pages 385-413, October, DOI: 10.4284/0038-4038-2012.061.
• Tuinstra, Jan & Wegener, Michael & Westerhoff, Frank, 2013, "Positive welfare effects of trade barriers in a dynamic equilibrium model," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 91.
• Dinar, Zeineb, 2013, "Transboundary pollution, R&D spillovers, absorptive capacity and international trade," Economics Discussion Papers, Kiel Institute for the World Economy, number 2013-23.
• Vetter, Henrik, 2013, "Indirect taxation of monopolists: A tax on price," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 7, pages 1-13, DOI: 10.5018/economics-ejournal.ja.2013-.
• Altemeyer-Bartscher, Martin & Zeddies, Götz, 2013, "Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 19, issue 5, pages 91-95.
• Brügelmann, Ralph & Clamor, Tim & Voigtländer, Michael, 2013, "Abschreibungsbedingungen für den Mietwohnungsneubau," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 40, issue 2, pages 63-79, DOI: 10.2373/1864-810X.13-02-03.
• Wrede, Matthias, 2013, "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 02/2013.
• Stark, Oded & Jakubek, Marcin & Falniowski, Fryderyk, 2013, "Reconciling the Rawlsian and the utilitarian approaches to the maximization of social welfare," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 65.
• Wrede, Matthias, 2013, "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79731.
• Boeters, Stefan, 2013, "Optimally Differentiated Carbon Prices for Unilateral Climate Policy," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79738.
• Aigner, Rafael, 2013, "Environmental Taxation and Redistribution Concerns," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79859.
• Meier, Volker & Rainer, Helmut, 2013, "Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79877.
• Koehne, Sebastian & Kuhn, Moritz, 2013, "Optimal capital taxation for time-nonseparable preferences," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79951.
• Doerrenberg, Philipp & Duncan, Denvil, 2013, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 80041.
• Christoph Böhringer, 2013, "Two Decades of European Climate Policy: A Critical Appraisal," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 21 / 2013, Nov, revised Nov 2013.
• Galina ZAPSHA, 2013, "Tax Methods Of Property Management As An Instrument Of Property Relations In Agriculture Of Ukraine," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 156-159.
• Estelle P. Dauchy & Christopher Balding, 2013, "Federal Income Tax Revenue Volatility Since 1966," Working Papers, New Economic School (NES), number w0198, Feb.
• Cagri Seda Kumru & Saran Sarntisart, 2013, "Optimal Taxation in Life-Cycle Economies in the Presence of Commitment and Temptation Problems," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2013-609, Apr.
• Timothy Besley & Maitreesh Ghatak, 2013, "Bailouts and the Optimal Taxation of Bonus Pay," American Economic Review, American Economic Association, volume 103, issue 3, pages 163-167, May, DOI: 10.1257/aer.103.3.163.
• Wojciech Kopczuk, 2013, "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 472-477, May, DOI: 10.1257/aer.103.3.472.
• James R. Hines, 2013, "Income and Substitution Effects of Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 484-488, May, DOI: 10.1257/aer.103.3.484.
• Emmanuel Farhi & Iván Werning, 2013, "Estate Taxation with Altruism Heterogeneity," American Economic Review, American Economic Association, volume 103, issue 3, pages 489-495, May, DOI: 10.1257/aer.103.3.489.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous," American Economic Review, American Economic Association, volume 103, issue 3, pages 496-501, May, DOI: 10.1257/aer.103.3.496.
• Bouchard St-Amant, Pier-Andre & Garon, Jean-Denis, 2013, "Optimal Redistributive Pensions with Temptation and Costly Self-Control," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274636, Aug, DOI: 10.22004/ag.econ.274636.
• Usher, Dan, 2013, "Two Sources of Bias in Estimating the Peak of the Laffer Curve," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274645, Nov, DOI: 10.22004/ag.econ.274645.
• Sommerfelt Ervik, Inger & Soegaard, Christian, , "Optimal Resource Allocation in General Cournot-competitive Equilibrium," Economic Research Papers, University of Warwick - Department of Economics, number 270539, DOI: 10.22004/ag.econ.270539.
• Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013, "Comparing Inequality Aversion across Countries When Labor Supply Responses Differ," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1323, Mar.
• Florea Costache & Marius Herbei, 2013, "Value Added Tax (Vat) -Financial Resource Of Consolidated Budget," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 60-63.
• Narcis Eduard Mitu, 2013, "Automatic Fiscal Stabilizers," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 118-122, December.
• Inna Cábelková & Wadim Strielkowski, 2013, "Is the level of taxation a product of culture? A cultural economics approach," Society and Economy, Akadémiai Kiadó, Hungary, volume 35, issue 4, pages 513-529, December.
• Filiz Ekinci & Deniz Turan, 2013, "Evaluation of the Effects and Effectiveness of Alcopops Taxes on Juvenile Alcohol Consumption," Anadolu University Journal of Social Sciences, Anadolu University, volume 13, issue 1, pages 111-120, March.
• Harry de Gorter & Dusan Drabik & David R. Just, 2013, "The Perverse Effects of Biofuel Public-Sector Policies," Annual Review of Resource Economics, Annual Reviews, volume 5, issue 1, pages 463-483, June.
• Pierre Pestieau & Maria Racionero, 2013, "Harsh occupations, life expectancy and social security," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 678, Jan.
• Yuli Radev, 2013, "Distribution of Tax Burden in the Gas Sector in Europe," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 109-130.
• Francesca Carta, 2013, "Investing in the youngest: the optimal child care policy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 180, Jun.
• Srđan Đinđić, 2013, "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 196, pages 133-156, January –.
• Agnès Bénassy-quéré & Roussellet, A., 2013, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," Working papers, Banque de France, number 428.
• Han, Yutao & Pieretti, Patrice & Zou, Benteng, 2014, "On the desirability of tax coordination when countries compete in taxes and infrastructure," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 476, Apr.
• Han, Yutao & Pieretti, Patrice & Zou, Benteng, 2016, "Does size asymmetry exacerbate the inefficiency of tax competition?," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 486, Mar.
• Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler, 2013, "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," Economica, London School of Economics and Political Science, volume 80, issue 317, pages 131-148, January, DOI: 10.1111/j.1468-0335.2012.00938.x.
• Helmut Herwartz & Bernd Theilen, 2013, "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, volume 25, issue 2, pages 135-161, July.
• Eduardo Engel & Ronald Fischer & Alexander Galetovic, 2013, "The Basic Public Finance Of Public–Private Partnerships," Journal of the European Economic Association, European Economic Association, volume 11, issue 1, pages 83-111, February, DOI: j.1542-4774.2012.01105.x.
• Charles Blackorby & Sushama Murty, 2013, "Unit Versus Ad Valorem Taxes: The Private Ownership of Monopoly in General Equilibrium," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 4, pages 547-579, August.
• Essi Eerola & Niku Määttänen, 2013, "The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 6, pages 912-938, December.
• Florian Misch & Norman Gemmell & Richard Kneller, 2013, "Growth and Welfare Maximization in Models of Public Finance and Endogenous Growth," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 6, pages 939-967, December.
• Thomas Aronsson & Olof Johansson‐Stenman, 2013, "Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter," Scandinavian Journal of Economics, Wiley Blackwell, volume 115, issue 1, pages 155-175, January, DOI: j.1467-9442.2012.01738.x.
• Rolf Aaberge & Ugo Colombino, 2013, "Using a Microeconometric Model of Household Labour Supply to Design Optimal Income Taxes," Scandinavian Journal of Economics, Wiley Blackwell, volume 115, issue 2, pages 449-475, April, DOI: sjoe.12015.
• R. Romano & A. Tampieri, 2013, "Arts vs Engineering: The Choice among Consumption of and Investment in Education," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp892, Jul.
• Ben Lockwood, 2013, "How should financial intermediation services be taxed?," Working Papers, Oxford University Centre for Business Taxation, number 1309.
• Till Gross, 2013, "Dynamic Optimal Taxation in Open Economies," Carleton Economic Papers, Carleton University, Department of Economics, number 13-06, Aug.
• Till Gross, 2013, "Capital Tax Competition and Dynamic Optimal Taxation," Carleton Economic Papers, Carleton University, Department of Economics, number 13-08, Oct.
• Byeongju Jeong, 2013, "Bargaining and Wealth Accumulation," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp479, Jan.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," CESifo Working Paper Series, CESifo, number 4077.
• Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier, 2013, "Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?," CESifo Working Paper Series, CESifo, number 4144.
• Bas Jacobs & Hongyan Yang, 2013, "Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints," CESifo Working Paper Series, CESifo, number 4155.
• Spencer Bastani & Sören Blomquist & Jukka Pirttilä, 2013, "How Should Commodities be Taxed? A Counterargument to the Recommendation in the Mirrlees Review," CESifo Working Paper Series, CESifo, number 4240.
• Helmuth Cremer & Firouz Gahvari, 2013, "Atkinson-Stiglitz and Ramsey Reconciled: Pareto Efficient Taxation and Pricing under a Break-Even Constraint," CESifo Working Paper Series, CESifo, number 4248.
• Robert J. Gary-Bobo & Alain Trannoy, 2013, "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," CESifo Working Paper Series, CESifo, number 4279.
• Linus Mattauch & Jan Siegmeier & Ottmar Edenhofer & Felix Creutzig, 2013, "Financing Public Capital through Land Rent Taxation: A Macroeconomic Henry George Theorem," CESifo Working Paper Series, CESifo, number 4280.
• Robin Boadway & Nicolas-Guillaume Martineau, 2013, "Normative Analysis with Societal Constraints," CESifo Working Paper Series, CESifo, number 4305.
• Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013, "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," CESifo Working Paper Series, CESifo, number 4351.
• Helmuth Cremer & Kerstin Roeder, 2013, "Long-Term Care and Lazy Rotten Kids," CESifo Working Paper Series, CESifo, number 4372.
• Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013, "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series, CESifo, number 4386.
• Felix Bierbrauer & Pierre C. Boyer, 2013, "The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation," CESifo Working Paper Series, CESifo, number 4399.
• Gregor Schwerhoff & Ottmar Edenhofer, 2013, "Is Capital Mobility Good for Public Good Provision?," CESifo Working Paper Series, CESifo, number 4420.
• Johann K. Brunner & Susanne Pech, 2013, "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series, CESifo, number 4453.
• Michael S. Michael & Panos Hatzipanayotou, 2013, "Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution," CESifo Working Paper Series, CESifo, number 4501.
• Alexander Eck & Christian Thater, 2013, "Elemente kommunaler Finanzausgleichssysteme in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 02, pages 33-35, April.
• Thiess Büttner & Alexander Ebertz & Björn Kauder & Markus Reischmann, 2013, "Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 58.
• Chang Woon Nam, 2013, "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 01, pages 69-70, May.
• Wolfgang Nierhaus, 2013, "Administrierte Preise und indirekte Steuern: Auswirkungen auf die Inflation im Euroraum," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 05, pages 42-46, March.
• Estelle P. Dauchy & Christopher Balding, 2013, "Federal Income Tax Revenue Volatility Since 1966," Working Papers, Center for Economic and Financial Research (CEFIR), number w0198, Feb.
• Florina POPA, 2013, "Aspects Of Decentralization In The Context Of Public Administration Reform," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 126-133, June.
• Emilia V. CLIPICI & Florin FRANȚ, 2013, "Fiscal Competition And Mobility Of The Economic Factors," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 54-65, October.
• Andras Simonovits, 2013, "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
• Andrew Hughes Hallett, 2013, "Is Independence Possible in an Interdependent World? Scotland vs. the UK's Participation in the European Economy," Bruges European Economic Policy Briefings, European Economic Studies Department, College of Europe, number 30, Oct.
• Roberto Steiner & Alex CaÔøΩas, 2013, "Tributaci√≥n y Equidad en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11453, May.
• Mauricio Torres & Germán Romero, 2013, "Efectos de la reforma estructural arancelaria en la protección efectiva arancelaria de la economía colombiana," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• PESTIEAU, Pierre & RACIONERO, Maria, 2013, "Harsh occupations, health status and social security," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2013001, Feb.
• CANTA, Chiara & LEROUX, Marie-Louise, 2013, "Public and private hospitals, congestion, and redistribution," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2013041, Sep.
• Ed Westerhout & Kees Folmer, 2013, "Why it may hurt to be insured: the effects of capping coinsurance payments," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 239, Mar.
• Munch, Jakob Roland & Whitta-Jacobson, Hans-Jørgen & Kreiner, Claus Thustrup, 2013, "Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9275, Jan.
• Violante, Giovanni & Pavoni, Nicola & Setty, Ofer, 2013, "Search and Work in Optimal Welfare Programs," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9389, Mar.
• Vayanos, Dimitri & Guibaud, Stéphane & Nosbusch, Yves, 2013, "Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9407, Mar.
• Gary-Bobo, Robert J. & Trannoy, Alain, 2013, "Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9505, Jun.
• Andersen, Torben M & Kreiner, Claus Thustrup, 2013, "Baumol?s cost disease and the sustainability of the welfare state," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9772, Dec.
• Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2013, "Tax Evasion, Tax Monitoring Expenses and Economic Growth: An Empirical Analysis in OECD Countries," Working Papers, University of Crete, Department of Economics, number 1308, Jun.
• Robin Boadway & Zhen Song & Jean-Francois Tremblay, 2013, "Optimal Income Taxation and Job Choice," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics, number 599, Jul.
• Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013, "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 613.
• Nico Pestel & Eric Sommer, 2013, "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 624.
• Dorothea Schäfer, 2013, "EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 177-190, DOI: 10.3790/vjh.82.1.177.
• Margit Schratzenstaller, 2013, "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 13-34, DOI: 10.3790/vjh.82.1.13.
• Stefan Bach, 2013, "Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 77-99, DOI: 10.3790/vjh.82.1.77.
• Anthony Barnes Atkinson, 2013, "Optimale Besteuerung und Spitzensteuersatz," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 101-109, DOI: 10.3790/vjh.82.1.101.
• Timm Bönke & Beate Jochimsen & Carsten Schröder, 2013, "Fiscal Federalism and Tax Administration: Evidence from Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1307.
• Partha Chatterjee & Malik Shukayev, 2011, "Democracy and Growth Volatility: Exploring the Links," Working Papers, Development and Policies Research Center (DEPOCEN), Vietnam, number 103.
• AHMED, Eatzat & JALIL, Abdul & IDREES, Muhammad, 2013, "Almost Ideal Demand System And Uniform Taxation In Pakistan: Econometric Evidences For Consumer Goods In Pakistan, 1984-2008," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 13, issue 2, pages 207-216.
• Elisa Faraglia & Albert Marcet & Rigas Oikonomou & Andrew Scott, 2013, "The Impact of Debt Levels and Debt Maturity on Inflation," Economic Journal, Royal Economic Society, volume 0, issue , pages 164-192, February.
• David Mautin Oke & Salami Dada Kareem, 2013, "An Inter-temporal Analysis of Operational Efficiency of Oil Firms: Further Evidence from Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 3, issue 2, pages 178-184.
• Brock, William A. & Engström, Gustav & Grass, Dieter & Xepapadeas, Anastasios, 2013, "Energy balance climate models and general equilibrium optimal mitigation policies," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 12, pages 2371-2396, DOI: 10.1016/j.jedc.2013.09.008.
• Peterman, William B., 2013, "Determining the motives for a positive optimal tax on capital," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 1, pages 265-295, DOI: 10.1016/j.jedc.2012.08.004.