Research classified by Journal of Economic Literature (JEL) codes

2013

• 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 (IfW Kiel), 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 (IfW Kiel), 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.
• Ji, Jingjing & Ye, Zhiqiang & Zhang, Shunming, 2013, "Welfare analysis on optimal enterprise tax rate in China," Economic Modelling, Elsevier, volume 33, issue C, pages 149-158, DOI: 10.1016/j.econmod.2013.03.019.
• Dai, Darong, 2013, "Cooperative economic growth," Economic Modelling, Elsevier, volume 33, issue C, pages 407-415, DOI: 10.1016/j.econmod.2013.04.011.
• Kiuila, O. & Rutherford, T.F., 2013, "The cost of reducing CO2 emissions: Integrating abatement technologies into economic modeling," Ecological Economics, Elsevier, volume 87, issue C, pages 62-71, DOI: 10.1016/j.ecolecon.2012.12.006.
• Pichler, Eva & Böheim, Michael H., 2013, "Excise taxes on gasoline and suppliers’ market power: A note," Economics Letters, Elsevier, volume 118, issue 1, pages 110-112, DOI: 10.1016/j.econlet.2012.08.022.
• Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura, 2013, "Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation," Economics Letters, Elsevier, volume 118, issue 1, pages 81-83, DOI: 10.1016/j.econlet.2012.09.030.
• Li, Jinlu & Lin, Shuanglin & Zhang, Congjun, 2013, "Skill distribution and the optimal marginal income tax rate," Economics Letters, Elsevier, volume 118, issue 3, pages 515-518, DOI: 10.1016/j.econlet.2012.12.022.
• Agrawal, David R., 2013, "Over the borderline: How the characteristics of lines shape optimal tax policy," Economics Letters, Elsevier, volume 119, issue 2, pages 113-116, DOI: 10.1016/j.econlet.2013.02.008.
• Anagnostopoulos, Alexis & Li, Qian, 2013, "Consumption taxes and precautionary savings," Economics Letters, Elsevier, volume 119, issue 3, pages 238-242, DOI: 10.1016/j.econlet.2013.03.005.
• Han, Yutao & Pieretti, Patrice & Zou, Benteng, 2013, "An extension of the home-attachment criteria under dynamic tax competition," Economics Letters, Elsevier, volume 121, issue 3, pages 508-510, DOI: 10.1016/j.econlet.2013.10.007.
• Zhang, Zengkai & Guo, Ju'e & Qian, Dong & Xue, Yong & Cai, Luping, 2013, "Effects and mechanism of influence of China's resource tax reform: A regional perspective," Energy Economics, Elsevier, volume 36, issue C, pages 676-685, DOI: 10.1016/j.eneco.2012.11.014.
• Bjertnæs, Geir H. & Tsygankova, Marina & Martinsen, Thomas, 2013, "Norwegian climate policy reforms in the presence of an international quota market," Energy Economics, Elsevier, volume 39, issue C, pages 147-158, DOI: 10.1016/j.eneco.2013.05.001.
• Hirte, Georg & Tscharaktschiew, Stefan, 2013, "The optimal subsidy on electric vehicles in German metropolitan areas: A spatial general equilibrium analysis," Energy Economics, Elsevier, volume 40, issue C, pages 515-528, DOI: 10.1016/j.eneco.2013.08.001.
• Goulder, Lawrence H., 2013, "Climate change policy's interactions with the tax system," Energy Economics, Elsevier, volume 40, issue S1, pages 3-11, DOI: 10.1016/j.eneco.2013.09.017.
• Bierbrauer, Felix & Brett, Craig & Weymark, John A., 2013, "Strategic nonlinear income tax competition with perfect labor mobility," Games and Economic Behavior, Elsevier, volume 82, issue C, pages 292-311, DOI: 10.1016/j.geb.2013.08.001.
• Jorgenson, Dale W. & Yun, Kun-Young, 2013, "Taxation, Efficiency and Economic Growth," Handbook of Computable General Equilibrium Modeling, Elsevier, chapter 0, in: Peter B. Dixon & Dale Jorgenson, "Handbook of Computable General Equilibrium Modeling", DOI: 10.1016/B978-0-444-59568-3.00010-9.
• Goerke, Laszlo, 2013, "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 87, issue C, pages 52-65, DOI: 10.1016/j.jebo.2012.12.028.
• Hintermann, Beat & Lange, Andreas, 2013, "Learning abatement costs: On the dynamics of the optimal regulation of experience goods," Journal of Environmental Economics and Management, Elsevier, volume 66, issue 3, pages 625-638, DOI: 10.1016/j.jeem.2013.06.001.
• Del Rey, Elena & Lopez-Garcia, Miguel-Angel, 2013, "Optimal education and pensions in an endogenous growth model," Journal of Economic Theory, Elsevier, volume 148, issue 4, pages 1737-1750, DOI: 10.1016/j.jet.2013.01.003.
• Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2013, "Optimal redistributive taxation with both extensive and intensive responses," Journal of Economic Theory, Elsevier, volume 148, issue 5, pages 1770-1805, DOI: 10.1016/j.jet.2013.07.019.
• Hosseini, Roozbeh & Jones, Larry E. & Shourideh, Ali, 2013, "Optimal contracting with dynastic altruism: Family size and per capita consumption," Journal of Economic Theory, Elsevier, volume 148, issue 5, pages 1806-1840, DOI: 10.1016/j.jet.2013.04.022.
• Nguyen, Hai V., 2013, "Do smoke-free car laws work? Evidence from a quasi-experiment," Journal of Health Economics, Elsevier, volume 32, issue 1, pages 138-148, DOI: 10.1016/j.jhealeco.2012.10.003.
• Cerda, Rodrigo A. & Saravia, Diego, 2013, "Optimal taxation with heterogeneous firms and informal sector," Journal of Macroeconomics, Elsevier, volume 35, issue C, pages 39-61, DOI: 10.1016/j.jmacro.2012.08.002.
• Reinhorn, Leslie J., 2013, "Production efficiency and excess supply," Mathematical Social Sciences, Elsevier, volume 65, issue 2, pages 92-100, DOI: 10.1016/j.mathsocsci.2012.09.002.
• Bierbrauer, Felix J. & Boyer, Pierre C., 2013, "Political competition and Mirrleesian income taxation: A first pass," Journal of Public Economics, Elsevier, volume 103, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2013.03.007.
• Aiura, Hiroshi & Ogawa, Hikaru, 2013, "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, volume 105, issue C, pages 30-38, DOI: 10.1016/j.jpubeco.2013.06.004.
• Eckerstorfer, Paul & Wendner, Ronald, 2013, "Asymmetric and non-atmospheric consumption externalities, and efficient consumption taxation," Journal of Public Economics, Elsevier, volume 106, issue C, pages 42-56, DOI: 10.1016/j.jpubeco.2013.07.003.
• Cremer, Helmuth & Roeder, Kerstin, 2013, "Long-term care policy, myopia and redistribution," Journal of Public Economics, Elsevier, volume 108, issue C, pages 33-43, DOI: 10.1016/j.jpubeco.2013.09.004.
• Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013, "Preference heterogeneity and optimal capital income taxation," Journal of Public Economics, Elsevier, volume 97, issue C, pages 160-175, DOI: 10.1016/j.jpubeco.2012.10.006.
• Saez, Emmanuel, 2013, "Optimal progressive capital income taxes in the infinite horizon model," Journal of Public Economics, Elsevier, volume 97, issue C, pages 61-74, DOI: 10.1016/j.jpubeco.2012.09.002.
• Spinnewijn, Johannes, 2013, "Training and search during unemployment," Journal of Public Economics, Elsevier, volume 99, issue C, pages 49-65, DOI: 10.1016/j.jpubeco.2013.01.002.
• Hansen, Lars Gårn & Jensen, Frank & Russell, Clifford, 2013, "Instrument choice when regulators are concerned about resource extinction," Resource and Energy Economics, Elsevier, volume 35, issue 2, pages 135-147, DOI: 10.1016/j.reseneeco.2012.12.001.
• Kalkuhl, Matthias & Edenhofer, Ottmar & Lessmann, Kai, 2013, "Renewable energy subsidies: Second-best policy or fatal aberration for mitigation?," Resource and Energy Economics, Elsevier, volume 35, issue 3, pages 217-234, DOI: 10.1016/j.reseneeco.2013.01.002.
• Sen, Akshaya Kumar & Tiwari, Geetam & Upadhyay, Vrajaindra, 2013, "Strategies of state and local government in management of urban transport problems – A case of Delhi," Research in Transportation Economics, Elsevier, volume 38, issue 1, pages 11-21, DOI: 10.1016/j.retrec.2012.05.006.
• Park, Hyun, 2013, "Do habits generate endogenous fluctuations in a growing economy?," International Review of Economics & Finance, Elsevier, volume 27, issue C, pages 54-68, DOI: 10.1016/j.iref.2012.09.003.
• Peer, Stefanie & Verhoef, Erik T., 2013, "Equilibrium at a bottleneck when long-run and short-run scheduling preferences diverge," Transportation Research Part B: Methodological, Elsevier, volume 57, issue C, pages 12-27, DOI: 10.1016/j.trb.2013.09.001.
• Alberto Gago & Xavier Labandeira & Xiral Lñpez-Otero, 2013, "A Panorama on Energy Taxes and Green Tax Reforms," Working Papers, Economics for Energy, number 08-2013, Jun.
• Aron Kiss, 2013, "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, volume 2, issue 2, pages 100-118, December.
• Laurence Jacquet & Dirk Van de gaer, 2013, "Politiques fiscales optimales pour les bas revenus et principe de compensation," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2013-04.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2013-19.
• Fausto Hernández-Trillo & Arturo Antón-Sarabia, 2013, "Optimal Gasoline Tax in Developing, Oil-Producing Countries: The Case of Mexico," Working Papers, CIDE, División de Economía, number DTE 555, Jul.
• Rabah Arezki & Arnaud Dupuy & Alan Gelb, 2013, "Resource Windfalls, Optimal Public Investment and Redistribution: The Role of Total Factor Productivity and Administrative Capacity," Working Papers, Economic Research Forum, number 821, Dec, revised Dec 2013.
• Niemann, S & Pichler, P, 2013, "Collateral, liquidity and debt sustainability," Economics Discussion Papers, University of Essex, Department of Economics, number 8979.
• Vivien LEWIS & Roland WINKLER, 2013, "Product diversity, demand structures and optimal taxation," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces13.22, Nov.
• Barbara Ermini & Fabio Fiorillo & Raffaela Santolini, 2013, "Environmental protection, land-use regulation and local government taxation: theory and evidence on Italian municipalities," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2013, issue 2, pages 93-112.
• Darong Dai & Kunrong Shen & Ruihua Ma, 2013, "A Case Against Zero Capital-Income Taxation," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 8, issue 1, pages 64-90, March.
• Harju, Jarkko & Matikka, Tuomas, 2013, "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 43.
• Lyytikäinen, Teemu & Hilber, Christian A. L., 2013, "Housing transfer taxes and household mobility: Distortion on the housing or labour market?," Working Papers, VATT Institute for Economic Research, number 47.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "Restaurant VAT cut: Cheaper meal and more service?," Working Papers, VATT Institute for Economic Research, number 52.
• Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013, "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 741, Apr.
• Anastasios G. Karantounias, 2013, "Optimal Fiscal Policy with Recursive Preferences," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2013-07, Sep.
• Juan Carlos Conesa & Carlos Garriga, 2013, "Intergenerational policy and the measurement of tax incidence," Working Papers, Federal Reserve Bank of St. Louis, number 2013-016, DOI: 10.20955/wp.2013.016.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in February-March 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 57-65, April.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in March-April 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 69-75, May.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in April-May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 58-67, June.
• Lyudmila Anisimova, 2013, "A Review Of Taxation Regulatory Documents Issued In May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 52-57, July.