Research classified by Journal of Economic Literature (JEL) codes

2013

• 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, DOI: http://dx.doi.org/10.18235/0011478.
• 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, DOI: http://dx.doi.org/10.18235/0011508.
• 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.
• 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.
• Niek J. Schoeman & Yolandé van Heerden, 2013, "Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model," ERSA Working Paper Series, Economic Research Southern Africa, number 397, Dec.
• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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