Research classified by Journal of Economic Literature (JEL) codes

2012

• 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, International Journal of Economics and Financial Issues, 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
  [TVA et taux de marge : une analyse empirique sur données d'entreprises]," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00825253, DOI: 10.3917/ecop.200.0002.
• 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.
• Dackehag , Margareta & Hansson, Åsa, 2012, "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers, Lund University, Department of Economics, number 2012:6, Mar.
• Carlsson, Mikael & Westermark, Andreas, 2012, "Labor-Market Frictions and Optimal Inflation," Working Paper Series, Sveriges Riksbank (Central Bank of Sweden), number 259, Mar.
• 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.
• Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2012, "Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201205, Oct.
• 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.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Leonzio Rizzo & Alberto Zanardi, 2012, "Single vs double ballot and party coalitions: the impact on fiscal policy. Evidence from Italy," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/33.
• Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2012, "Optimal Dynamic Taxes," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 12-E-01, Feb.
• Alan J. Auerbach, 2012, "Societal Aging: Implications for Fiscal Policy," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 12-E-12, Sep.
• 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.
• Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012, "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 598-624, August, DOI: 10.1007/s10797-012-9226-z.
• Ming Chang & Hsiao-Ping Peng, 2012, "Laffer effect, gross substitution, marginal cost of public funds and the level property of public good provision," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 5, pages 650-659, October, DOI: 10.1007/s10797-011-9200-1.
• Felix Bierbrauer, 2012, "Distortionary taxation and the free-rider problem," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 5, pages 732-752, October, DOI: 10.1007/s10797-011-9204-x.
• Craig Brett, 2012, "The effects of population aging on optimal redistributive taxes in an overlapping generations model," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 777-799, December, DOI: 10.1007/s10797-011-9207-7.
• Bev Dahlby & Ergete Ferede, 2012, "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 844-883, December, DOI: 10.1007/s10797-012-9210-7.
• Thornton Matheson, 2012, "Security transaction taxes: issues and evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 884-912, December, DOI: 10.1007/s10797-012-9212-5.
• François Bourguignon & Amedeo Spadaro, 2012, "Tax–benefit revealed social preferences," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 10, issue 1, pages 75-108, March, DOI: 10.1007/s10888-010-9153-0.
• Leonard Wang & Jen-yao Lee & Chin-shu Huang, 2012, "Maximum-Revenue and Optimum-Welfare Tariffs in International Mixed Duopoly: Does the Order of Firms’ Move Matter?," Journal of Industry, Competition and Trade, Springer, volume 12, issue 3, pages 273-283, September, DOI: 10.1007/s10842-011-0099-0.
• Liang Peng & Thomas Thibodeau, 2012, "Government Interference and the Efficiency of the Land Market in China," The Journal of Real Estate Finance and Economics, Springer, volume 45, issue 4, pages 919-938, November, DOI: 10.1007/s11146-011-9300-9.
• Firouz Gahvari, 2012, "Principle of Targeting in Environmental Taxation: Corrigendum," Korean Economic Review, Korean Economic Association, volume 28, pages 261-264.
• Bas Jacobs & Dirk Schindler, 2012, "On the Desirability of Taxing Capital Income in Optimal Social Insurance," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2012-02, Jan.
• Normann Lorenz & Dominik Sachs, 2012, "Optimal Participation Taxes and Efficient Transfer Phase-Out," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2012-37, Dec.
• Erdős, Tibor, 2012, "Egykulcsos jövedelemadó és gazdasági növekedés
  [Single-rate income tax and economic growth]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 109-138.
• Horacio Piffano, 2012, "Equilibrio Individual y Equilibrio General en Presencia de Bienes Públicos con Funciones de Utilidad Altruistas: Una Reformulación de las Condiciones Samuelsonianas," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 092, Sep.
• Simone Moriconi, 2012, "Taxation and Incomplete Contracts," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 12-08.
• Petersen Hans-Georg, 2012, "Armut, Reichtum und Humankapital Zu den Beziehungen zwischen Bildung, Lebenseinkommen, Besteuerung und staatlicher Umverteilung," Review of Economics, De Gruyter, volume 63, issue 2, pages 236-264, August, DOI: 10.1515/roe-2012-0206.
• Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha, 2012, "Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?," Working Papers PMMA, PEP-PMMA, number 2012-13.
• Leonard E. Burman, 2012, "Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 144, Sep.
• Firouz Gahvari, 2012, "The Friedman Rule in a Model with Endogenous Growth and Cash-in-Advance Constraint," Journal of Money, Credit and Banking, Blackwell Publishing, volume 44, issue 5, pages 787-823, August, DOI: j.1538-4616.2012.00511.x.
• Michael Smart, 2012, "The Reform of Business Property Tax in Ontario: An Evaluation," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 10, Jul.
• Izabella Barati-Stec, 2012, "Hungary: An Unfinished Decentralization?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 11, Dec.
• Begoña Dominguez & Pedro Gomis-Porqueras, 2012, "On the Time Inconsistency of Optimal Monetary and Fiscal Policies With Many Consumer Goods," Monash Economics Working Papers, Monash University, Department of Economics, number 31-12, Sep.
• Agnès Bénassy-Quéré & Guillaume Roussellet, 2012, "Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 12077, Nov, DOI: 10.1007/s10797-013-9273-0.
• OZAN, Bakis & KAYMAK, Baris, 2012, "On the Optimality of Progressive Income Redistribution," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2012-09.
• Ozan Bakis & Baris Kaymak, 2012, "On the Optimality of Progressive Income Redistribution," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 10-2012.
• Wenz, Peter S., 2012, "Take Back the Center: Progressive Taxation for a New Progressive Agenda," MIT Press Books, The MIT Press, number 0262017881, edition 1, ISBN: ARRAY(0x7d97be38), December.
• Jeffrey Brown, 2012, "Tax Policy and the Economy, Volume 26," NBER Books, National Bureau of Economic Research, Inc, number brow11-2.
• Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira, 2012, "The Excess Burden of Government Indecision," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 26".
• Leonard E. Burman & Marvin Phaup, 2012, "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 26".
• Charles F. Manski, 2012, "Identification of Preferences and Evaluation of Income Tax Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 17755, Jan.
• Benjamin B. Lockwood & Matthew C. Weinzierl, 2012, "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 17784, Jan.
• Hunt Allcott & Sendhil Mullainathan & Dmitry Taubinsky, 2012, "Energy Policy with Externalities and Internalities," NBER Working Papers, National Bureau of Economic Research, Inc, number 17977, Apr.
• Thomas Piketty & Emmanuel Saez, 2012, "A Theory of Optimal Capital Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 17989, Apr.
• Matthew C. Weinzierl, 2012, "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18045, May.
• Mikhail Golosov & Pricila Maziero & Guido Menzio, 2012, "Taxation and Redistribution of Residual Income Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 18151, Jun.
• Charles F. Manski, 2012, "Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18204, Jul.
• Alexander M. Gelber & Matthew C. Weinzierl, 2012, "Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," NBER Working Papers, National Bureau of Economic Research, Inc, number 18332, Aug.
• Laurence Ales & Pricila Maziero & Pierre Yared, 2012, "A Theory of Political and Economic Cycles," NBER Working Papers, National Bureau of Economic Research, Inc, number 18354, Sep.
• Florian Scheuer, 2012, "Adverse Selection In Credit Markets and Regressive Profit Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18406, Sep.
• Thomas Piketty & Emmanuel Saez, 2012, "Optimal Labor Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 18521, Nov.
• Matthew Weinzierl, 2012, "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers, National Bureau of Economic Research, Inc, number 18599, Dec.
• Jeffrey D. Sachs & Laurence J. Kotlikoff, 2012, "Smart Machines and Long-Term Misery," NBER Working Papers, National Bureau of Economic Research, Inc, number 18629, Dec.
• Kjell Erik Lommerud & Odd Rune Straume & Steinar Vagstad, 2012, "Employment protection and unemployment benefits: On technology adoption and job creation in a matching model," NIPE Working Papers, NIPE - Universidade do Minho, number 3/2012.
• Giertz, Seth H. & Tosun, Mehmet S., 2012, "Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 4, pages 1069-1092, December, DOI: 10.17310/ntj.2012.4.17.
• Alastair Thomas & Fidel Picos-Sánchez, 2012, "Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives," OECD Taxation Working Papers, OECD Publishing, number 11, Jul, DOI: 10.1787/5k95qw92l521-en.
• Carolina Torres, 2012, "Taxes and Investment in Skills," OECD Taxation Working Papers, OECD Publishing, number 13, Sep, DOI: 10.1787/5k92sn0qv5mp-en.
• Pierre Beynet & Rafal Kierzenkowski, 2012, "Ensuring Debt Sustainability Amid Strong Economic Uncertainty in Hungary," OECD Economics Department Working Papers, OECD Publishing, number 958, May, DOI: 10.1787/5k98rwsm3vxp-en.
• Jens Mathias Arnold, 2012, "Improving the Tax System in Indonesia," OECD Economics Department Working Papers, OECD Publishing, number 998, Oct, DOI: 10.1787/5k912j3r2qmr-en.