Research classified by Journal of Economic Literature (JEL) codes

2013

• 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, 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, undated, "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, undated, "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.