Research classified by Journal of Economic Literature (JEL) codes

2012

• Momi Dahan & Michel Strawczynski, 2012, "The Optimal Asymptotic Income Tax Rate," Journal of Public Economic Theory, Association for Public Economic Theory, volume 14, issue 5, pages 737-755, October, DOI: j.1467-9779.2012.01559.x.
• Elena Del Rey & Miguel-Angel Lopez-Garcia, 2012, "On Welfare Criteria and Optimality in an Endogenous Growth Model," Journal of Public Economic Theory, Association for Public Economic Theory, volume 14, issue 6, pages 927-943, December, DOI: jpet.12004.
• Justus Haucap, 2012, "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 13, issue 1-2, pages 103-115, February, DOI: j.1468-2516.2012.00374.x.
• Helmuth Cremer & Philippe De Donder & Darío Maldonado & Pierre Pestieau, 2012, "Taxing Sin Goods and Subsidizing Health Care," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 1, pages 101-123, March, DOI: j.1467-9442.2011.01666.x.
• Vidar Christiansen & Stephen Smith, 2012, "Externality‐Correcting Taxes and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 2, pages 358-383, June, DOI: j.1467-9442.2012.01701.x.
• Bas Jacobs & Dirk Schindler & Hongyan Yang, 2012, "Optimal Taxation of Risky Human Capital," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 3, pages 908-931, September, DOI: j.1467-9442.2012.01707.x.
• Ngo Van Long & Frank Stähler, 2012, "Should the Good and the Selfish be Taxed Differently?," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 3, pages 932-948, September, DOI: j.1467-9442.2012.01705.x.
• Francisco Alvarez-Cuadrado & Ngo Van Long, 2012, "Envy and Inequality," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 3, pages 949-973, September, DOI: j.1467-9442.2012.01714.x.
• Johann K. Brunner & Susanne Pech, 2012, "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 4, pages 1368-1392, December, DOI: j.1467-9442.2012.01725.x.
• Helmuth Cremer & Firouz Gahvari & Pierre Pestieau, 2012, "Accidental Bequests: A Curse for the Rich and a Boon for the Poor," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 4, pages 1437-1459, December, DOI: j.1467-9442.2012.01728.x.
• COMANICIU Carmen & BUNESCU Liliana, 2012, "Several Coordinates Regarding Civism Taxation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 63, issue 4-5, pages 70-79.
• Vilen Lipatov & Alfons Weichenrieder, 2012, "Optimal income taxation with tax competition," Working Papers, Oxford University Centre for Business Taxation, number 1207.
• James Pierlot & Alexandre Laurin, 2012, "Pooled Registered Pension Plans: Pension Saviour - or a New Tax on the Poor?," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 359, August.
• Benjamin Dachis, 2012, "Stuck in Place: The Effect of Land Transfer Taxes on Housing Transactions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 364, October.
• Edson Paulo Domingues & Débora Freire Cardoso & Kênia de Souza & Gláucia Possas da Motta & Terciane Sabadini Carvalho & Flaviane Souza Santiago & Aline Souza Magalhães & Admir Antonio Betarelli Junior, 2012, "Crescimento, emprego e produção setorial: efeitos da desoneração de tributos sobre a folha de salários no Brasil," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number td456, Feb.
• Christian A. L. Hilber & Teemu Lyytikäinen, 2012, "The Effect of the UK Stamp Duty Land Tax on Household Mobility," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0115, Jul.
• Firouz Gahvari & Luca Micheletto, 2012, "Monetary Policy and Redistribution: What can or cannot be Neutralized with Mirrleesian Taxes," CESifo Working Paper Series, CESifo, number 3711.
• Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012, "Signing Distortions in Optimal Tax and other Adverse Selection Problems with Random Participation," CESifo Working Paper Series, CESifo, number 3766.
• Balazs Egert, 2012, "Fiscal Policy Reaction to the Cycle in the OECD: Pro- or Counter-Cyclical?," CESifo Working Paper Series, CESifo, number 3777.
• Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012, "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," CESifo Working Paper Series, CESifo, number 3779.
• Geir Bjertnaes, 2012, "Promotion Rat Race and Public Policy," CESifo Working Paper Series, CESifo, number 3781.
• Thomas Aronsson & Ronnie Schöb, 2012, "Adaptation, Anticipation-Bias and Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 3840.
• Helmuth Cremer & Kerstin Roeder, 2012, "Long-Term Care Policy, Myopia and Redistribution," CESifo Working Paper Series, CESifo, number 3843.
• Spencer Bastani & Håkan Selin, 2012, "Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule," CESifo Working Paper Series, CESifo, number 3865.
• Magnus Hoffmann & Marco Runkel, 2012, "Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes," CESifo Working Paper Series, CESifo, number 3893.
• Johann K. Brunner, 2012, "The Bequest Tax as Long-Term Care Insurance," CESifo Working Paper Series, CESifo, number 3901.
• Pierre Pestieau & Grégory Ponthiere, 2012, "On the Policy Implications of Changing Longevity," CESifo Working Paper Series, CESifo, number 3926.
• Balazs Egert, 2012, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series, CESifo, number 3928.
• Vidar Christiansen, 2012, "Optimal Participation Taxes," CESifo Working Paper Series, CESifo, number 3941.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2012, "Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty," CESifo Working Paper Series, CESifo, number 3946.
• Partha Gangopadhyay & Biswa N. Bhattacharyay, 2012, "Can there be a Wave-Like Association between Economic Growth and Inequality? Theory and Lessons for East Asia from the Middle East," CESifo Working Paper Series, CESifo, number 3953.
• Volker Meier & Helmut Rainer, 2012, "Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples," CESifo Working Paper Series, CESifo, number 3966.
• Hans Fehr & Fabian Kindermann, 2012, "Optimal Taxation with Current and Future Cohorts," CESifo Working Paper Series, CESifo, number 3973.
• Markus Haavio & Kaisa Kotakorpi, 2012, "Sin Licenses Revisited," CESifo Working Paper Series, CESifo, number 4010.
• Beat Hintermann & Andreas Lange, 2012, "Learning Abatement Costs: On the Dynamics of Optimal Regulation of Experience Goods," CESifo Working Paper Series, CESifo, number 4058.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal sustainability in the presence of systemic banks: the case of EU countries," Working Papers, CEPII research center, number 2012-05, Mar.
• Julien Daubanes & Pierre Lasserre, 2012, "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers, CIRANO, number 2012s-04, Feb.
• Eric Stephens, 2012, "Teach a man to fish? Education vs. optimal taxation," Canadian Journal of Economics, Canadian Economics Association, volume 45, issue 4, pages 1700-1727, November, DOI: 10.1111/j.1540-5982.2012.01749.x.
• Milton Samuel Camelo Rincón, 2012, "Un modelo de gasto público local: reconsiderando el modelo de Tiebout," Revista Tendencias, Universidad de Narino, volume 13, issue 2, pages 176-198.
• PESTIEAU, Pierre & PONTHIERE, Grégory, 2012, "The public economics of increasing longevity," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2012005, Feb.
• DURAND-LASSERVE, Olivier & Pierru , Axel & SMEERS, Yves, 2012, "Sensitivity of policy simulation to benchmark scenarios in CGE models: illustration with carbon leakage," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2012063, Dec.
• DEL REY, Elena & LOPEZ-GARCIA, Miguel-Angel, 2012, "On welfare criteria and optimality in an endogenous growth model," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2528, Jan.
• Jürgen Antony & Michiel Bijlsma & Adam Elbourne & Marcel Lever & Gijsbert Zwart, 2012, "Financial transaction tax: review and assessment," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 202, Jan.
• Johannes Bollen & Corjan Brink, 2012, "Air Pollution Policy in Europe: Quantifying the Interaction with Greenhouse Gases and Climate Change Policies," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 220, Oct.
• Langot, François & Patureau, Lise & Sopraseuth, Thepthida, 2012, "Optimal Fiscal Devaluation," CEPREMAP Working Papers (Docweb), CEPREMAP, number 1202, Apr.
• Piketty, Thomas & Saez, Emmanuel, 2012, "A Theory of Optimal Capital Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 8946, Apr.
• Marcet, Albert & Scott, Andrew & Faraglia, Elisa & Oikonomou, Rigas, 2012, "The Impact of Debt Levels and Debt Maturity on Inflation," CEPR Discussion Papers, Centre for Economic Policy Research, number 9257, Dec.
• Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2012, "Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model," Working Papers, University of Crete, Department of Economics, number 1202, Apr.
• Simone Moriconi, 2012, "Taxation and Incomplete Contracts," DISCE - Quaderni dell'Istituto di Teoria Economica e Metodi Quantitativi, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number itemq1263, Jul.
• Ortigueira, Salvador & Pereira, Joana & Pichler, Paul, 2012, "Markov-perfect optimal fiscal policy : the case of unbalanced budgets," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number we1230, Oct.
• Laurence JACQUET & Etienne LEHMANN & Bruno VAN DER LINDEN, 2012, "Signing distortions in optimal tax and other adverse selection problems with random participation," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2012003, Mar.
• Parry, Ian & Strand, Jon, 2012, "International fuel tax assessment: an application to Chile," Environment and Development Economics, Cambridge University Press, volume 17, issue 2, pages 127-144, April.
• Gabriela DOBROTA & Maria Felicia CHIRCULESCU, 2012, "Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 63-68.
• Alpaslan Akay & Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2012, "Happy Taxpayers? Income Taxation and Well-Being," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 526.
• Uwe Kunert & Sabine Radke, 2012, "Personenverkehr in Deutschland - mobil bei hohen Kosten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 24, pages 3-12.
• Adao, Bernardino & Narajabad, Borghan & Temzelides, Ted, 2012, "Renewable Technology Adoption and the Macroeconomy," Working Papers, Rice University, Department of Economics, number 14-007, Jan.
• Brima Ibrahim Baimba Kargbo & Adegbemi Festus O. Egwaikhide, 2012, "Tax Elasticity in Sierra Leone: A Time Series Approach," International Journal of Economics and Financial Issues, Econjournals, volume 2, issue 4, pages 432-447.
• Svec, Justin, 2012, "Optimal fiscal policy with robust control," Journal of Economic Dynamics and Control, Elsevier, volume 36, issue 3, pages 349-368, DOI: 10.1016/j.jedc.2011.08.013.
• Gervais, Martin, 2012, "On the optimality of age-dependent taxes and the progressive U.S. tax system," Journal of Economic Dynamics and Control, Elsevier, volume 36, issue 4, pages 682-691, DOI: 10.1016/j.jedc.2011.11.011.
• Shi, Hui, 2012, "The efficiency of government promotion of inbound tourism: The case of Australia," Economic Modelling, Elsevier, volume 29, issue 6, pages 2711-2718, DOI: 10.1016/j.econmod.2012.06.019.
• Bilancini, Ennio & D'Alessandro, Simone, 2012, "Long-run welfare under externalities in consumption, leisure, and production: A case for happy degrowth vs. unhappy growth," Ecological Economics, Elsevier, volume 84, issue C, pages 194-205, DOI: 10.1016/j.ecolecon.2011.10.023.
• Ruiz del Portal, X., 2012, "On the implementability of contracts without quasilinear utility," Economics Letters, Elsevier, volume 116, issue 1, pages 42-45, DOI: 10.1016/j.econlet.2011.12.103.
• Aronsson, Thomas & Persson, Lars, 2012, "Decentralized fiscal federalism revisited: Optimal income taxation and public goods under horizontal leadership," Economics Letters, Elsevier, volume 117, issue 1, pages 223-226, DOI: 10.1016/j.econlet.2012.05.005.
• Ruf, Martin, 2012, "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, volume 117, issue 1, pages 81-83, DOI: 10.1016/j.econlet.2012.04.093.
• Haibara, Takumi, 2012, "Alternative approaches to tax reform," Economics Letters, Elsevier, volume 117, issue 2, pages 408-410, DOI: 10.1016/j.econlet.2012.06.030.
• De Borger, Bruno & Proost, Stef, 2012, "Transport policy competition between governments: A selective survey of the literature," Economics of Transportation, Elsevier, volume 1, issue 1, pages 35-48, DOI: 10.1016/j.ecotra.2012.07.002.
• Haan, Marco A. & Heijnen, Pim & Schoonbeek, Lambert & Toolsema, Linda A., 2012, "Sound taxation? On the use of self-declared value," European Economic Review, Elsevier, volume 56, issue 2, pages 205-215, DOI: 10.1016/j.euroecorev.2011.09.003.
• Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian, 2012, "The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies," Energy Economics, Elsevier, volume 34, issue S2, pages 127-142, DOI: 10.1016/j.eneco.2012.10.001.
• Fischer, Carolyn & Fox, Alan K., 2012, "Climate policy and fiscal constraints: Do tax interactions outweigh carbon leakage?," Energy Economics, Elsevier, volume 34, issue S2, pages 218-227, DOI: 10.1016/j.eneco.2012.09.004.
• Pass, Brendan, 2012, "Convexity and multi-dimensional screening for spaces with different dimensions," Journal of Economic Theory, Elsevier, volume 147, issue 6, pages 2399-2418, DOI: 10.1016/j.jet.2012.05.004.
• Reis, Catarina, 2012, "Social discounting and incentive compatible fiscal policy," Journal of Economic Theory, Elsevier, volume 147, issue 6, pages 2469-2482, DOI: 10.1016/j.jet.2012.09.001.
• Dávila, Julio, 2012, "The taxation of capital returns in overlapping generations models," Journal of Macroeconomics, Elsevier, volume 34, issue 2, pages 441-453, DOI: 10.1016/j.jmacro.2011.12.010.
• Sallee, James M. & Slemrod, Joel, 2012, "Car notches: Strategic automaker responses to fuel economy policy," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 981-999, DOI: 10.1016/j.jpubeco.2012.06.005.
• Aronsson, Thomas & Cialani, Catia & Löfgren, Karl-Gustaf, 2012, "Genuine saving and the social cost of taxation," Journal of Public Economics, Elsevier, volume 96, issue 1, pages 211-217, DOI: 10.1016/j.jpubeco.2011.10.002.
• Truyts, Tom, 2012, "Signaling and indirect taxation," Journal of Public Economics, Elsevier, volume 96, issue 3, pages 331-340, DOI: 10.1016/j.jpubeco.2011.11.004.
• Spataro, Luca & Renström, Thomas I., 2012, "Optimal taxation, critical-level utilitarianism and economic growth," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 727-738, DOI: 10.1016/j.jpubeco.2012.05.001.
• Lee, David & Saez, Emmanuel, 2012, "Optimal minimum wage policy in competitive labor markets," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 739-749, DOI: 10.1016/j.jpubeco.2012.06.001.
• Jacobs, Bas & Schindler, Dirk, 2012, "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 853-868, DOI: 10.1016/j.jpubeco.2012.05.008.
• Hübner, Malte, 2012, "The welfare effects of discriminating between in-state and out-of-state students," Regional Science and Urban Economics, Elsevier, volume 42, issue 1-2, pages 364-374, DOI: 10.1016/j.regsciurbeco.2011.06.005.
• Persson, Lars, 2012, "Environmental policy and lobbying in small open economies," Resource and Energy Economics, Elsevier, volume 34, issue 1, pages 24-35, DOI: 10.1016/j.reseneeco.2011.07.003.
• Lai, Ching-Chong & Liao, Chih-Hsing, 2012, "Optimal nonlinear income taxation with productive government expenditure," International Review of Economics & Finance, Elsevier, volume 22, issue 1, pages 66-77, DOI: 10.1016/j.iref.2011.08.009.
• James, Simon, 2012, "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 4, pages 468-475, DOI: 10.1016/j.socec.2011.07.004.
• Awad, Ibrahim M., 2012, "Using econometric analysis of willingness-to-pay to investigate economic efficiency and equity of domestic water services in the West Bank," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 5, pages 485-494, DOI: 10.1016/j.socec.2012.04.025.
• Marcella Scrimitore, 2012, "Quantity Competition vs. Price Competition under Optimal Subsidy in a Mixed Duopoly," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_15, Sep.
• Castañon-Herrera, Alberto & Urzúa, Carlos M., 2012, "The non-optimality of the Mexican indirect tax system," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: Urzúa, Carlos M., "Fiscal Inclusive Development: Microsimulation Models for Latin America".
• Hilber, Christian A. L. & Lyytikainen, Teemu, 2012, "The effect of the UK stamp duty land tax on household mobility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58605, Jul.
• Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden, 2012, "Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2012-26.
• Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden, 2012, "Signing distortions in optimal tax or other adverse selection models with random participation," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2012-27.
• Laurence Jacquet & Craig Brett, 2012, "Workforce or Workfare? The Optimal Use of Work Requirements when Labor is Supplied along the Extensive Margin," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2012-40.
• David Juárez Luna, 2012, "Ideology, swing voters, and taxation," Working Papers, CIDE, División de Economía, number DTE 541, Dec.
• Felipa de Mello‐Sampayo & Sofia de Sousa‐Vale & Francisco Camões & Orlando Gomes, 2012, "Protectionism under R&D policy: innovation rate and welfare," Journal of Economic Studies, Emerald Group Publishing Limited, volume 39, issue 1, pages 106-124, January, DOI: 10.1108/01443581211192134.
• Ciaian, Pavel & Kancs, d’Artis & Swinnen, Jo, 2012, "Income Distributional Effects of Decoupled Payments: Single Payment Scheme in the European Union," Factor Markets Working Papers, Centre for European Policy Studies, number 134, Jul.
• Andreas Andrikopoulos, 2012, "The Capital Structure Choice and the Consumption Tax," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-22.
• Armon Rezai & Frederick van der Ploeg & Cees Withagen, 2012, "The Optimal Carbon Tax and Economic Growth: Additive versus Multiplicative Damages," CEEES Paper Series, European University at St. Petersburg, Department of Economics, number CE3S-05/12, Sep.
• Vito Fragnelli, 2012, "How to divide the costs of urban solid wastes collection among citizens?," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2012, issue 3, pages 51-64.
• George E. Halkos & George J. Papageorgiou, 2012, "Pollution Control Policy: A Dynamic Taxation Scheme," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, volume 6, issue 1, pages 14-37, March.
• Pavel Hait, 2012, "Smoking - Impact on the State Budget and its Fair Taxation," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2012/32, Dec, revised Dec 2012.
• Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI, 2012, "Pro-poor indirect tax reforms, with an application to Mexico," Working Papers, FERDI, number P56, Nov.
• Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI, 2012, "Pro-poor indirect tax reforms, with an application to Mexico," Working Papers, FERDI, number P56, Nov.
• Ben Groom & Charles Palmer, 2012, "Relaxing Constraints as a Conservation Policy," Working Papers, Fondazione Eni Enrico Mattei, number 2012.63, Sep.
• Kevin J. Lansing & Agnieszka Markiewicz, 2012, "Top Incomes, Rising Inequality, and Welfare," Working Paper Series, Federal Reserve Bank of San Francisco, number 2012-23.
• William B. Peterman, 2012, "The effect of endogenous human capital accumulation on optimal taxation," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2012-03.
• Gianluca Benigno & Huigang Chen & Christopher Otrok & Alessandro Rebucci & Eric Young, 2012, "Optimal policy for macro-financial stability," Working Papers, Federal Reserve Bank of St. Louis, number 2012-041, DOI: 10.20955/wp.2012.041.
• Ellen R. McGrattan & Edward C. Prescott, 2012, "On financing retirement with an aging population," Staff Report, Federal Reserve Bank of Minneapolis, number 472.
• Nina I. Malis, 2012, "Tax Administration as a State Revenue Growth Reserve," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 19-26, January.
• Olga V. Medvedeva, 2012, "Determination of Service Location for VAT Purposes (UK Court Practice)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 111-118, April.
• Sergey A. Anisimov, 2012, "Modeling of Influence of Taxes on Economic Growth," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 65-74, October.
• Bruno Martorano, 2012, "The Impact of Uruguay’s 2007 Tax Reform on Equity and Efficiency," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2012_06.rdf.
• Alessandro Petretto, 2012, "The Theory of Multiple Public Budget Determination from the Perspective of History of Economic Analysis," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2012_11.rdf.
• Lyudmila Anisimova, 2012, "An Overview of Normative Documents on Taxation Issues for September-October 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 94-102, October.
• Lyudmila Anisimova, 2012, "An Overview of Normative Documents on Taxation Issues for October-November 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-72, November.
• Yuri Bobylev & Georgy Idrisov & Sergey Sinelnikov-Murylev, 2012, "Export Duties on Oil and Oil Products: Cancel Expediency and Scenario Analysis," Research Paper Series, Gaidar Institute for Economic Policy, issue 161P.
• Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev, 2012, "Main Directions Of Tax System Reform In The Medium Term," Working Papers, Gaidar Institute for Economic Policy, number 0046, revised 2012.
• Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2012, "VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters
  [TVA et taux de marge : une analyse empirique sur données d'entreprises]," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-00825253, DOI: 10.3917/ecop.200.0002.
• Julio Dávila, 2012, "The taxation of capital returns in overlapping generations models," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00667438, Jun, DOI: 10.1016/j.jmacro.2011.12.010.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00755705, Nov.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," PSE - G-MOND WORKING PAPERS, HAL, number hal-00962455, Mar.
• Pierre Pestieau & Grégory Ponthière, 2012, "The public economics of increasing longevity," Post-Print, HAL, number hal-00813211.
• Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2012, "VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters
  [TVA et taux de marge : une analyse empirique sur données d'entreprises]," Post-Print, HAL, number hal-00825253, DOI: 10.3917/ecop.200.0002.
• Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2012, "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," Post-Print, HAL, number hal-01243443, DOI: 10.4000/economiepublique.8601.
• Olivier Bargain & Olivier Donni, 2012, "Targeting and child poverty," Post-Print, HAL, number hal-04264541, Oct, DOI: 10.1007/s00355-011-0556-z.
• Julio Dávila, 2012, "The taxation of capital returns in overlapping generations models," Post-Print, HAL, number halshs-00667438, Jun, DOI: 10.1016/j.jmacro.2011.12.010.
• François Bourguignon & Amadéo Spadaro, 2012, "Tax-benefit revealed social preferences," Post-Print, HAL, number halshs-00754607, Jan, DOI: 10.1007/s10888-010-9153-0.
• Pierre Pestieau & Grégory Ponthière, 2012, "Myopia, Regrets and Risky Behaviors," Post-Print, HAL, number halshs-00754611, DOI: 10.1007/s10797-011-9188-6.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," Post-Print, HAL, number halshs-00755705, Nov.
• Julio Dávila, 2012, "The taxation of capital returns in overlapping generations models," Post-Print, HAL, number halshs-03096553, Jun, DOI: 10.1016/j.jmacro.2011.12.010.
• Pierre Pestieau & Grégory Ponthière, 2012, "The public economics of increasing longevity," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00813211.
• Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2012, "VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters
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• Julio Dávila, 2012, "The taxation of capital returns in overlapping generations models," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00667438, Jun, DOI: 10.1016/j.jmacro.2011.12.010.
• François Bourguignon & Amadéo Spadaro, 2012, "Tax-benefit revealed social preferences," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754607, Jan, DOI: 10.1007/s10888-010-9153-0.
• Pierre Pestieau & Grégory Ponthière, 2012, "Myopia, Regrets and Risky Behaviors," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754611, DOI: 10.1007/s10797-011-9188-6.
• Pierre Pestieau & Grégory Ponthière, 2012, "The public economics of increasing longevity," PSE Working Papers, HAL, number halshs-00676492, Mar.
• Catarina Goulao & Agustin Pérez-Barahona, 2012, "Intergenerational transmission of non-communicable chronic diseases," Working Papers, HAL, number hal-00690325, Apr.
• Jean-Baptiste Michau, 2012, "Optimal labor market policy with search frictions and risk-averse workers," Working Papers, HAL, number hal-00757173, Nov.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," Working Papers, HAL, number hal-00962455, Mar.
• Carlotta Balestra & Thierry Bréchet & Stéphane Lambrecht, 2012, "Property rights with biological spillovers : when Hardin meets Meade," Working Papers, HAL, number hal-00989828.
• François Langot & Lise Patureau & Thepthida Sopraseuth, 2012, "Optimal Fiscal Devaluation," Working Papers, HAL, number hal-00989916.
• Pierre Pestieau & Grégory Ponthière, 2012, "The public economics of increasing longevity," Working Papers, HAL, number halshs-00676492, Mar.
• Andras Simonovits, 2012, "Does higher tax morale imply higher optimal labor income tax rate?," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1218, Apr.
• Benjamin B. Lockwood & Matthew Weinzierl, 2012, "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers, Harvard Business School, number 12-063, Jan, revised Sep 2014.
• Lommerud, Kjell Erik & Straume, Odd Rune & Vagstad, Steinar, 2012, "Employment protection and unemployment benefits: on technology adoption and job creation in a matching model," Working Papers in Economics, University of Bergen, Department of Economics, number 18/12, Dec.
• Bækgaard, Hans, 2012, "Elasticiteten af skattepligtig arbejdsindkomst," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, volume 2012, issue 2, pages 110-143.
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• Aronsson, Thomas & Persson, Lars, 2012, "Decentralized Fiscal Federalism Revisited: Optimal Income Taxation and Public Goods under Horizontal Leadership," Umeå Economic Studies, Umeå University, Department of Economics, number 839, Feb.
• Aronsson, Thomas & Schöb, Ronnie, 2012, "Adaptation, Anticipation-Bias and Optimal Income Taxation," Umeå Economic Studies, Umeå University, Department of Economics, number 842, May.
• Gahvari, Firouz & Micheletto, Luca, 2012, "Monetary policy and redistribution: What can or cannot be neutralized with Mirrleesian taxes," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:5, Jan.
• Bastani, Spencer, 2012, "Gender-Based and Couple-Based Taxation," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:6, Mar.
• Gahvari, Firouz & Micheletto, Luca, 2012, "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:9, Jun, revised 05 Jun 2014.
• Robin Boadway, 2012, "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 15-39, March.
• Pierre Pestieau & Gregory Ponthiere, 2012, "The Public Economics of Increasing Longevity," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 41-74, March.
• Manel Antelo, 2012, "A Revenue-raising Government Taxing a Firm with Private Information," Hacienda Pública Española / Review of Public Economics, IEF, volume 203, issue 4, pages 57-86, December.
• Li, Shanjun & Linn, joshua & Muehlegger, Erich J., 2012, "Gasoline Taxes and Consumer Behavior," Scholarly Articles, Harvard Kennedy School of Government, number 8506866.
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• Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Sepúlveda, Cristián, 2012, "Sub-national Revenue Mobilization in Peru," IDB Publications (Working Papers), Inter-American Development Bank, number 3951, Mar, DOI: http://dx.doi.org/10.18235/0011368.
• Brosio, Giorgio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers), Inter-American Development Bank, number 3956, Apr, DOI: http://dx.doi.org/10.18235/0011372.
• Ossowski, Rolando & Gonzáles-Castillo, Alberto, 2012, "Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean," IDB Publications (Working Papers), Inter-American Development Bank, number 4045, Aug, DOI: http://dx.doi.org/10.18235/0011400.
• Perry, Guillermo & Bustos, Sebastián, 2012, "The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues," IDB Publications (Working Papers), Inter-American Development Bank, number 4062, Sep, DOI: http://dx.doi.org/10.18235/0011408.
• Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Cristian Sepulveda, 2012, "Sub-national Revenue Mobilization in Peru," Research Department Publications, Inter-American Development Bank, Research Department, number 4768, Mar.
• Giorgio Brosio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications, Inter-American Development Bank, Research Department, number 4770, Apr.
• Teresa Ter-Minassian, 2012, "Reform Priorities for Sub-national Revenues in Brazil," Research Department Publications, Inter-American Development Bank, Research Department, number 4772, May.
• Mark Hallerberg, 2012, "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications, Inter-American Development Bank, Research Department, number 4777, May.
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• Mr. Alan H. Gelb & Mr. Arnaud Dupuy & Mr. Rabah Arezki, 2012, "Resource Windfalls, Optimal Public Investment and Redistribution: The Role of Total Factor Productivity and Administrative Capacity," IMF Working Papers, International Monetary Fund, number 2012/200, Aug.
• Apps, Patricia & Rees, Ray, 2012, "Capital Income Taxation and the Mirrlees Review," IZA Discussion Papers, IZA Network @ LISER, number 6615, Jun.
• Langot, François & Patureau, Lise & Sopraseuth, Thepthida, 2012, "Optimal Fiscal Devaluation," IZA Discussion Papers, IZA Network @ LISER, number 6624, Jun.
• Giertz, Seth H. & Tosun, Mehmet S., 2012, "Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income," IZA Discussion Papers, IZA Network @ LISER, number 6798, Aug.
• Apps, Patricia & Rees, Ray, 2012, "Optimal Taxation, Child Care and Models of the Household," IZA Discussion Papers, IZA Network @ LISER, number 6823, Aug.
• Doerrenberg, Philipp & Duncan, Denvil, 2012, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers, IZA Network @ LISER, number 6914, Oct.
• Akay, Alpaslan & Bargain, Olivier B. & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2012, "Happy Taxpayers? Income Taxation and Well-Being," IZA Discussion Papers, IZA Network @ LISER, number 6999, Nov.
• Leo Wangler, 2012, "The political economy of the green technology sector: A study about institutions, diffusion and efficiency," European Journal of Law and Economics, Springer, volume 33, issue 1, pages 51-81, February, DOI: 10.1007/s10657-010-9149-z.
• Thomas Eichner & Thorsten Upmann, 2012, "Labor markets and capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 203-215, April, DOI: 10.1007/s10797-011-9180-1.
• Leslie Reinhorn, 2012, "Optimal taxation with monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 216-236, April, DOI: 10.1007/s10797-011-9182-z.
• Pierre Pestieau & Gregory Ponthiere, 2012, "Myopia, regrets, and risky behaviors," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 288-317, April, DOI: 10.1007/s10797-011-9188-6.
• Frederick Ploeg, 2012, "Bottlenecks in ramping up public investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 509-538, August, DOI: 10.1007/s10797-012-9225-0.
• John Wilson, 2012, "Should remittances be taxed or subsidized?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 539-553, August, DOI: 10.1007/s10797-012-9237-9.
• David Agrawal, 2012, "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 574-597, August, DOI: 10.1007/s10797-012-9235-y.