Research classified by Journal of Economic Literature (JEL) codes

2011

• Teng Wang, 2011, "Lobbying paradox of strategic export policy in a differentiated duopoly," International Economics and Economic Policy, Springer, volume 8, issue 3, pages 323-336, September, DOI: 10.1007/s10368-010-0175-7.
• Marie-Louise Leroux, 2011, "Endogenous differential mortality, non-contractible effort and non-linear taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 1, pages 56-73, February, DOI: 10.1007/s10797-010-9147-7.
• Andreas Haufler & Christian Schulte, 2011, "Merger policy and tax competition: the role of foreign firm ownership," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 2, pages 121-145, April, DOI: 10.1007/s10797-010-9149-5.
• Panos Hatzipanayotou & Sajal Lahiri & Michael Michael, 2011, "Trade and domestic tax reforms in the presence of a public good and different neutrality conditions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 3, pages 273-290, June, DOI: 10.1007/s10797-010-9161-9.
• Nobuo Akai & Hikaru Ogawa & Yoshitomo Ogawa, 2011, "Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 5, pages 495-506, October, DOI: 10.1007/s10797-011-9170-3.
• Sissel Jensen & Guttorm Schjelderup, 2011, "Indirect taxation and tax incidence under nonlinear pricing," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 5, pages 519-532, October, DOI: 10.1007/s10797-011-9167-y.
• Johannes Becker & Clemens Fuest, 2011, "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 5, pages 580-604, October, DOI: 10.1007/s10797-011-9168-x.
• Laszlo Goerke, 2011, "Commodity tax structure under uncertainty in a perfectly competitive market," Journal of Economics, Springer, volume 103, issue 3, pages 203-219, July, DOI: 10.1007/s00712-011-0197-9.
• Stephen Billings & Thomas Thibodeau, 2011, "Intrametropolitan Decentralization: Is Government Structure Capitalized in Residential Property Values?," The Journal of Real Estate Finance and Economics, Springer, volume 42, issue 4, pages 416-450, May, DOI: 10.1007/s11146-009-9205-z.
• Magnus Henrekson & Tino Sanandaji, 2011, "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, volume 37, issue 2, pages 167-185, September, DOI: 10.1007/s11187-009-9242-2.
• Takumi HAIBARA & Hiroshi OHTA, 2011, "A New Proposal of Ecological Tax Reform," GSICS Working Paper Series, Graduate School of International Cooperation Studies, Kobe University, number 24, Jan.
• Haradhan Kumar Mohajan, 2011, "Optimal Environmental Taxes Due to Health Effect," KASBIT Business Journals (KBJ), Khadim Ali Shah Bukhari Institute of Technology (KASBIT), volume 4, pages 1-19, December.
• Peter Birch Sørensen, 2011, "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2011-03, Oct.
• Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert, 2011, "Energy taxes and oil price shock," LERNA Working Papers, LERNA, University of Toulouse, number 12.15.372, Sep.
• Michael Hudson, 2011, "Trade and Payments Theory in a Financialized Economy," Economics Working Paper Archive, Levy Economics Institute, number wp_699, Dec.
• Haufler, Andreas & Schulte, Christian, 2011, "Merger policy and tax competition: The role of foreign firm ownership," Munich Reprints in Economics, University of Munich, Department of Economics, number 20413.
• Zöttl, Gregor, 2011, "Emission Trading Systems and the Optimal Technology Mix," Discussion Papers in Economics, University of Munich, Department of Economics, number 12151, Feb.
• Danuse Nerudova & Veronika Solilova, 2011, "Transfer pricing at glass, porcelain and ceramic industry," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2011-09, Apr.
• Wolfram F. Richter, 2011, "Efficient Education Policy - A Second-Order Elasticity Rule," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 1, pages 1-7, March, DOI: 10.1628/001522108X574155.
• Luigi Bonatti & Stefano Comino, 2011, "The Inefficiency of Patents when R&D Projects are Imperfectly Correlated and Imitation Takes Time," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 167, issue 2, pages 327-342, June.
• Ennio Bilancini & Simone D’Alessandro, 2011, "Long-run Welfare under Externalities in Consumption, Leisure, and Production: A Case for Happy Degrowth vs. Unhappy Growth," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0667, Oct.
• Ennio Bilancini & Simone D'Alessandro, 2011, "Long-run Welfare under Externalities in Consumption, Leisure, and Production: A Case for Happy Degrowth vs. Unhappy Growth," Center for Economic Research (RECent), University of Modena and Reggio E., Dept. of Economics "Marco Biagi", number 072, Nov.
• Rafael Aigner, 2011, "Environmental Taxation and Redistribution Concerns," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2011_17, Jul, revised Jun 2013.
• Tim Lohse & Peter F. Lutz & Christian Thomann, 2011, "Investments in the Human Capital of the Socially Disadvantaged Children - Effects on Redistribution," Working Papers, Max Planck Institute for Tax Law and Public Finance, number investments_in_the_human_, Oct.
• Stéphane Gauthier, 2011, "Optimal Tax Base with Administrative Fixed Costs," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11060, Oct, DOI: 10.1007/s10797-012-9254-8.
• Stéphane Gauthier & Guy Laroque, 2011, "Second-best Random Redistribution," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11062, Oct.
• Stéphane Gauthier & Guy Laroque, 2011, "On the value of randomization," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11062r, Oct, revised Sep 2012, DOI: 10.1016/j.jet.2014.02.006.
• Antoine d'Autume & Katheline Schubert & Cees Withagen, 2011, "Should the carbon price be the same in all countries?," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11076, Aug, DOI: 10.1111/jpet.12162.
• DAUBANES, Julien & LASSERRE, Pierre, 2011, "Optimum Commodity Taxation with a Non-Renewable Resource," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 03-2011.
• Emmanuel Farhi & Iván Werning, 2011, "Insurance and Taxation over the Life Cycle," NBER Working Papers, National Bureau of Economic Research, Inc, number 16749, Jan.
• Katherine Baicker & Jonathan S. Skinner, 2011, "Health Care Spending Growth and the Future of U.S. Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 16772, Feb.
• Stephen Coate, 2011, "Property Taxation, Zoning, and Efficiency: A Dynamic Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 17145, Jun.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2011, "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," NBER Working Papers, National Bureau of Economic Research, Inc, number 17202, Jul.
• Louis Kaplow, 2011, "An Optimal Tax System," NBER Working Papers, National Bureau of Economic Research, Inc, number 17214, Jul.
• Leonard E. Burman & Marvin Phaup, 2011, "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 17268, Aug.
• Sanjay K. Chugh & Fabio Ghironi, 2011, "Optimal Fiscal Policy with Endogenous Product Variety," NBER Working Papers, National Bureau of Economic Research, Inc, number 17319, Aug.
• Martin S. Feldstein, 2011, "The Tax Reform Act of 1986: Comment on the 25th Anniversary," NBER Working Papers, National Bureau of Economic Research, Inc, number 17531, Oct.
• William D. Nordhaus, 2011, "Estimates of the Social Cost of Carbon: Background and Results from the RICE-2011 Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 17540, Oct.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers, National Bureau of Economic Research, Inc, number 17616, Nov.
• Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011, "Optimal Dynamic Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 17642, Dec.
• Esteller-Moré, Alejandro & Rizzo, Leonzio, 2011, "(Uncontrolled) Aggregate Shocks or Vertical Tax Interdependence? Evidence From Gasoline and Cigarettes," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 2, pages 353-379, June, DOI: 10.17310/ntj.2011.2.05.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011, "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 4, pages 1055-1082, December, DOI: 10.17310/ntj.2011.4.08.
• Felix Hüfner, 2011, "Increasing Public Sector Efficiency in Slovakia," OECD Economics Department Working Papers, OECD Publishing, number 839, Feb, DOI: 10.1787/5kgj3l0m0q0r-en.
• Pierre Beynet & Andrés Fuentes & Robert Gillingham & Robert P. Hagemann, 2011, "Restoring Fiscal Sustainability in Spain," OECD Economics Department Working Papers, OECD Publishing, number 850, Mar, DOI: 10.1787/5kgg9mc37d8r-en.
• Balázs Égert, 2011, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn1hhc7k-en.
• Balázs Égert, 2011, "Réduire la dette publique française : Les options de l'assainissement budgétaire," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn0x92jg-fr.
• Hansjörg Blöchliger & José Maria Pinero Campos, 2011, "Tax Competition Between Sub-Central Governments," OECD Economics Department Working Papers, OECD Publishing, number 872, May, DOI: 10.1787/5kgb1mfm6jnw-en.
• Calista Cheung, 2011, "Policies to Rebalance Housing Markets in New Zealand," OECD Economics Department Working Papers, OECD Publishing, number 878, Jul, DOI: 10.1787/5kg8gj13xxf5-en.
• Iacob Mihaela, 2011, "Fetişizarea analizei cost-beneficiu în decizia publică de alocare a resurselor," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 04, December.
• Christoph Böhringer & Victoria Alexeeva-Talebi, 2011, "Unilateral climate policy and competitiveness: The implications of differential emission pricing," Working Papers, University of Oldenburg, Department of Economics, number V-338-11, Jun, revised Jun 2011.
• Abrudan Leonard & Abrudan Cristina, 2011, "A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 310-315, December.
• Michael Keen, 2011, "Rethinking the Taxation of the Financial Sector ," CESifo Economic Studies, CESifo Group, volume 57, issue 1, pages 1-24, March.
• Elin Halvorsen & Thor O. Thoresen, 2011, "Parents' Desire to Make Equal Inter Vivos Transfers," CESifo Economic Studies, CESifo Group, volume 57, issue 1, pages 121-155, March.
• Alessandro Cigno & Pierre Pestieau & Ray Rees, 2011, "Introduction to the Symposium on Taxation and the Family," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 203-215, June.
• Robert A. Pollak, 2011, "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation ," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 216-244, June.
• Patricia Apps & Ray Rees, 2011, "Relational Contracts, Taxation and the Household," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 245-258, June.
• Patricia Apps & Ray Rees, 2011, "Optimal Taxation and Tax Reform for Two-Earner Households," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 283-304, June.
• Helmuth Cremer & Pierre Pestieau, 2011, "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 365-401, June.
• Soren T. Anderson & Ian W. H. Parry & James M. Sallee & Carolyn Fischer, 2011, "Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, volume 5, issue 1, pages 89-108, Winter.
• Istrate Luminita Gabriela, 2011, "Fiscal Levers Meant to Attenuate the Effects of Crisis and to Support Economic Revival under the Conditions of the Financial Markets Imbalance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1061-1066, May.
• Uysal Özge & ªahin Mehmet, 2011, "The Sensitivity of the Taxes as Fiscal Stabilizers for Economic Crises in Turkey," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2247-2252, May.
• Dumitrescu Adelina, 2011, "The Efficiency of Internal Public Audit Activity for the Local Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 702-705, May.
• Dobrotã Gabriela & Chirculescu Maria Felicia, 2011, "Profit Tax Impact on Economic Development in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 370-375, May.
• Rick Van der Ploeg & Anthony J. Venables, 2011, "Harnessing windfall revenues: Optimal policies for resource-rich developing economies," Economics Series Working Papers, University of Oxford, Department of Economics, number 543, Mar.
• Charles Brendon, 2011, "Applying perturbation analysis to dynamic optimal tax problems," Economics Series Working Papers, University of Oxford, Department of Economics, number 581, Nov.
• John Creedy & Solmaz Moslehi, 2011, "A loglinear tax and transfer function: majority voting and optimal rates," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 14, issue 1, pages 1-14.
• Irwan Trinugroho & Asri Laksmi Riani, 2011, "The Efficiency Of Public Service Obligation For Food Subsidy In Indonesia: Review Of Cost Structure Analysis," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 7, issue 1, pages 45-47, January.
• Tudor Florin, 2011, "Causes And Effects Of Romania Deepening Financial Crisis. Short Term Means," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 8, issue 2, pages 10-16, August.
• Kurt Mitman & Stanislav Rabinovich, 2011, "Pro-Cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 11-010, Feb.
• Kurt Mitman & Stanislav Rabinovich, 2011, "Pro-cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 11-023, Aug.
• Hans-Georg Petersen, 2011, "Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates," Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 62, Jun.
• Hans-Georg Petersen, 2011, "Poverty, Human Capital, Life-cycle and the Tax and Transfer Bases: The Role of Education for Development and International Competition," Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 63, Jul.
• Siemers, Lars-H. R. & Zöller, Daniel, 2011, "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper, University Library of Munich, Germany, number 27943, Jan.
• Gebhardt, Heinz & Siemers, Lars-H. R., 2011, "Die relative Steuerlast mittelständischer Kapitalgesellschaften
  [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper, University Library of Munich, Germany, number 28894, Jan.
• Russo, Antonio, 2011, "Congestion pricing, infrastructure investment and redistribution," MPRA Paper, University Library of Munich, Germany, number 28932, Feb.
• Halkos, George, 2011, "Prevention of stock accumulation by restricting polluters’ resources," MPRA Paper, University Library of Munich, Germany, number 30466, Apr.
• Abdulnasser, Hatemi-J, 2011, "Hidden panel cointegration," MPRA Paper, University Library of Munich, Germany, number 31604, Jun.
• Hatemi-J, Abdulnasser, 2011, "Asymmetric generalized impulse responses and variance decompositions with an application," MPRA Paper, University Library of Munich, Germany, number 31700.
• Berliant, Marcus & Ledyard, John, 2011, "Optimal Dynamic Nonlinear Income Taxes with No Commitment," MPRA Paper, University Library of Munich, Germany, number 31749, Jun.
• Wendner, Ronald, 2011, "Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities," MPRA Paper, University Library of Munich, Germany, number 35015, Nov.
• Dai, Darong, 2011, "Time as an Endogenous Random Variable Smoothly Embedded into Preference Manifold," MPRA Paper, University Library of Munich, Germany, number 40182, Oct.
• Dai, Darong, 2011, "Modeling the minimum time needed to economic maturity," MPRA Paper, University Library of Munich, Germany, number 40386, Oct, revised 31 Jul 2012.
• Dai, Darong, 2011, "Modeling the minimum time needed to economic maturity," MPRA Paper, University Library of Munich, Germany, number 40583, Oct, revised 08 Aug 2012.
• Lopez-Rodriguez, David, 2011, "The scope of political redistribution with proportional income taxation," MPRA Paper, University Library of Munich, Germany, number 44150, revised 2012.
• Филиппова, Ірина, 2011, "«Порочне Коло» Інфляційних Процесів В Україні
  [«Vicious circle» of inflationary processes in Ukraine]," MPRA Paper, University Library of Munich, Germany, number 47491.
• Auci, Sabrina & Castelli, Annalisa & Vignani, Donatella, 2011, "Local or national environmental spending in Italy: a stochastic frontier analysis," MPRA Paper, University Library of Munich, Germany, number 58621, Jan.
• Abuselidze, George, 2011, "The prospects of budget revenue in the aspect of optimal tax burden," MPRA Paper, University Library of Munich, Germany, number 85634, Oct.
• Ondřej Bayer, 2011, "Government Tax Forecasting: Ex Ante Appraisal and Ex Post Evaluation of Accuracy in the Czech Republic
  [Vládní daňové predikce: ex ante odhady a ex post hodnocení přesnosti v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 1, pages 42-54, DOI: 10.18267/j.cfuc.96.
• Jukka Pirttilä & Håkan Selin, 2011, "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 267, Feb.
• Magdalena RÃDULESCU, 2011, "The fiscal reforms and flat tax in Europe and CEE countries," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 10, issue 2, pages 24-33.
• Dan Usher, 2011, "Why The Legal System Is Not Necessarily Less Efficient Than The Income Tax In Redistributing Income," Working Paper, Economics Department, Queen's University, number 1210, Feb.
• Zheng Song, 2011, "Code and data files for "The Dynamics of Inequality and Social Security in General Equilibrium"," Computer Codes, Review of Economic Dynamics, number 09-145, revised .
• Zheng Song, 2011, "The Dynamics of Inequality and Social Security in General Equilibrium," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 14, issue 4, pages 613-635, October, DOI: 10.1016/j.red.2011.05.001.
• Sebastian Koehne & Nicola Pavoni & Arpad Abraham, 2011, "Optimal Income Taxation with Asset Accumulation," 2011 Meeting Papers, Society for Economic Dynamics, number 1161.
• Pascal Michaillat & Emmanuel Saez & Camille Landais, 2011, "Optimal Unemployment Insurance over the Business Cycle," 2011 Meeting Papers, Society for Economic Dynamics, number 124.
• Stanislav Rabinovich & Kurt Mitman, 2011, "Pro-cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model," 2011 Meeting Papers, Society for Economic Dynamics, number 1247.
• Tomoyuki Nakajima & Atsushi Kajii & Piero Gottardi, 2011, "Optimal taxation and constrained inefficiency in an in finite-horizon economy with incomplete markets," 2011 Meeting Papers, Society for Economic Dynamics, number 455.
• Mikel González-Eguino, 2011, "Los Costes De Mitigar El Cambio Climático: Un Análisis Dinámico De Equilibrio General Aplicado," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 19, issue 2, pages 89-121, Autumn.
• Parry, Ian W.H. & Williams, Roberton C., 2011, "Moving U.S. Climate Policy Forward: Are Carbon Taxes the Only Good Alternative?," RFF Working Paper Series, Resources for the Future, number dp-11-02, Feb.
• Maria Cadaval, 2011, "The capital. Cost of centralit? Case study," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 20, pages 51-72.
• Pawe³ Pankiewicz, 2011, "The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 7, issue 3, pages 52-58, November.
• Thomas Eichner & Rüdiger Pethig, 2011, "Unilateral reduction of medium-term carbon emissions via taxing emissions and consumption," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 152-11.
• Ersan ÖZ & Selçuk BUYRUKOĞLU, 2011, "Türk Eğitim Sisteminde Vergileme: Denizli İlinde Bir Uygulama," Sosyoekonomi Journal, Sosyoekonomi Society, issue 14(14).
• Mark Thissen & Narisra Limtanakool & Hans Hilbers, 2011, "Road pricing and agglomeration economies: a new methodology to estimate indirect effects applied to the Netherlands," The Annals of Regional Science, Springer;Western Regional Science Association, volume 47, issue 3, pages 543-567, December, DOI: 10.1007/s00168-010-0394-4.
• John Dagsvik & Zhiyang Jia & Kristian Orsini & Guy Camp, 2011, "Subsidies on low-skilled workers’ social security contributions: the case of Belgium," Empirical Economics, Springer, volume 40, issue 3, pages 779-806, May, DOI: 10.1007/s00181-010-0367-6.
• Marie-Louise Leroux & Pierre Pestieau & Gregory Ponthiere, 2011, "Optimal linear taxation under endogenous longevity," Journal of Population Economics, Springer;European Society for Population Economics, volume 24, issue 1, pages 213-237, January, DOI: 10.1007/s00148-010-0304-1.
• Sebastian Eichfelder, 2011, "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 810-831, December, DOI: 10.1007/BF03372861.
• Per Engström, 2011, "Bling bling taxation and the fiscal virtues of hip hop," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 37, issue 1, pages 139-147, June, DOI: 10.1007/s00355-010-0485-2.
• Laurent Simula & Alain Trannoy, 2011, "When Kolm Meets Mirrlees: ELIE," Studies in Choice and Welfare, Springer, in: Marc Fleurbaey & Maurice Salles & John A. Weymark, "Social Ethics and Normative Economics", DOI: 10.1007/978-3-642-17807-8_8.
• Knut Einar Rosendahl & Halvor Briseid Storrøsten, 2011, "Output-based allocation and investment in clean technologies," Discussion Papers, Statistics Norway, Research Department, number 644, Feb.
• Jukka Pirttilä & Håkan Selin, 2011, "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1183, Feb.
• European Commission, 2011, "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 28, Oct.
• Doris Prammer, 2011, "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 29, Dec.
• Copenhagen Economics, 2011, "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 30, Dec.
• Miche l L. Collins & Mary Walsh, 2011, "Tax Expenditures: Revenue and Information Forgone - the experience of Ireland," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1211, Aug.

2010

• Emmanuelle Taugourdeau & Abderrahmane Ziad, 2010, "Further Consideration of the Existence of Nash Equilibria in an Asymmetric Tax Competition Game," Post-Print, HAL, number halshs-00492098, Jan.
• Nguyen Thang Dao & Julio Davila, 2010, "Implementing steady state efficiency in overlapping generations economies with environmental externalities," Post-Print, HAL, number halshs-00593926, Dec.
• Philippe Mongin, 2010, "Les enjeux du Revenu de Solidarité Active (RSA)," Working Papers, HAL, number hal-00540796.
• Philippe Mongin, 2010, "Faut-il attribuer le Revenu de Solidarité Active à 18 ans ?," Working Papers, HAL, number hal-00578990, Jul.
• Justin Svec, 2010, "Optimal Fiscal Policy with Robust Control," Working Papers, College of the Holy Cross, Department of Economics, number 1004, Oct.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2010, "Positional Preferences In Time And Space: Implications For Optimal Income Taxation," Working Papers in Economics, University of Gothenburg, Department of Economics, number 426, Jan.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2010, "Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation," Working Papers in Economics, University of Gothenburg, Department of Economics, number 466, Aug.
• Sørensen, Peter Birch, 2010, "The theory of optimal taxation: New developments and policy relevance," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, volume 2010, issue 1, pages 212-244.
• Jacquet, Laurence, 2010, "Optimal Labor Income Taxation under Maximin: An Upper Bound," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 5/2010, Feb.
• Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010, "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 7/2010, Jan.
• Norman, Eva Benedicte Danielsen & Norman, Victor Danielsen, 2010, "Agglomeration, tax competition and local public goods supply," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 15/2010, Aug.
• Olsen, Trond E. & Osmundsen, Petter, 2010, "Multinationals, tax competition and outside options," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2010/13, Sep.
• Bohlin, Lars, 2010, "Taxing Intermediate Goods to Compensate for Distorting Taxes on Household Consumption," Working Papers, Örebro University, School of Business, number 2010:5, Sep.
• Golombek, Rolf & Greaker, Mads & Hoel, Michael, 2010, "Climate Policy without Commitment," Memorandum, Oslo University, Department of Economics, number 02/2010, Aug.
• Johansson, Per-Olov & Kriström, Bengt, 2010, "A note on CostBenefit Analysis, the Marginal Cost of Public Funds, and the Marginal Excess Burden of Taxes," CERE Working Papers, CERE - the Center for Environmental and Resource Economics, number 2010:5, Mar.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2010, "Positional Preferences In Time And Space: Implications For Optimal Income Taxation," Umeå Economic Studies, Umeå University, Department of Economics, number 800, Jan.
• Aronsson, Thomas & Koskela, Erkki, 2010, "Redistributive Income Taxation, Outsourcing and Foreign Direct Investment," Umeå Economic Studies, Umeå University, Department of Economics, number 808, Jun.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2010, "Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation," Umeå Economic Studies, Umeå University, Department of Economics, number 812, Aug.
• Aronsson, Thomas & Blomquist, Sören, 2010, "The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design," Umeå Economic Studies, Umeå University, Department of Economics, number 818, Oct.
• Blomquist, Sören & Simula, Laurent, 2010, "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:1, Feb.
• Engström, Per, 2010, "Bling Bling Taxation and the Fiscal Virtues of Hip Hop," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:7, Aug.
• Aronsson, Thomas & Blomquist, Sören, 2010, "The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:11, Sep.
• Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010, "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:12, Oct.
• Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010, "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:14, Nov.
• Blomquist, Sören & Simula, Laurent, 2010, "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Uppsala University, Department of Economics, number 2010:3, Feb.
• Engström, Per, 2010, "Bling Bling Taxation and the Fiscal Virtues of Hip Hop," Working Paper Series, Uppsala University, Department of Economics, number 2010:12, Aug.
• Cigno, Alessandro, 2010, "How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country : An Optimal Taxation Problem with Moral Hazard," PIE/CIS Discussion Paper, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 474, Apr.
• Carola Pessino & Ricardo Fenochietto, 2010, "Determining countries tax effort," Hacienda Pública Española / Review of Public Economics, IEF, volume 195, issue 4, pages 65-87, december.
• Saez, Emmanuel & Chetty, Nadarajan, 2010, "Optimal Taxation and Social Insurance with Endogenous Private Insurance," Scholarly Articles, Harvard University Department of Economics, number 9696326.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez, 2013, "La Holding Estrategia Fiscal Para las Empresas Familiares," Revista Global de Negocios, The Institute for Business and Finance Research, volume 1, issue 1, pages 1-11.
• Galindo, Arturo & Meléndez Arjona, Marcela, 2010, "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 1716, Apr, DOI: http://dx.doi.org/10.18235/0010933.
• Andre Fourcans & Thierry Warin, 2010, "Tax competition and information sharing in Europe: a signalling game," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, volume 2, issue 1/2, pages 76-86.
• Thomas Aronsson & Olof Johansson‐Stenman, 2010, "Positional Concerns In An Olg Model: Optimal Labor And Capital Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 51, issue 4, pages 1071-1095, November.
• Olivier Jeanne & Anton Korinek, 2010, "Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach," Working Paper Series, Peterson Institute for International Economics, number WP10-5, May.
• Claudio Agostini, 2010, "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv246, Jan.
• Mr. Rabah Arezki & Markus Bruckner, 2010, "Resource Windfalls and Emerging Market Sovereign Bond Spreads: The Role of Political Institutions," IMF Working Papers, International Monetary Fund, number 2010/179, Jul.
• Rolf Aaberge & Ugo Colombino, 2010, "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 157.
• Roberto Pasten & James P. Cover, 2010, "The Political Economy of Unsustainable Fiscal Deficits," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 47, issue 136, pages 169-189.
• Christian Ferreda & Matías Tapia, 2010, "Redistributive Taxation, Incentives, and the Intertemporal Evolution of Human Capital," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 390.
• Javiera Bravo, 2010, "End of the line: The Effects of Intergovernmental Grants on Local Revenue: Evidence from Chile," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 393.
• Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camões & Orlando Gomes, 2010, "Proteccionism under R&D Policy: Innovation Rate and Welfare," Working Papers Series 1, ISCTE-IUL, Business Research Unit (BRU-IUL), number ercwp0210, Feb.
• Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010, "Competition and Welfare Effects of VAT Exemptions," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0133, Sep.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010, "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0145, Nov.
• Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno, 2010, "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," IZA Discussion Papers, IZA Network @ LISER, number 4832, Mar.
• Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010, "Optimal Redistributive Taxation with Both Extensive and Intensive Responses," IZA Discussion Papers, IZA Network @ LISER, number 4837, Mar.
• Bertola, Giuseppe & Koeniger, Winfried, 2010, "Public and Private Insurance with Costly Transactions," IZA Discussion Papers, IZA Network @ LISER, number 5201, Sep.
• Bargain, Olivier B. & Keane, Claire, 2010, "Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005," IZA Discussion Papers, IZA Network @ LISER, number 5221, Sep.
• Johann K. Brunner & Susanne Pech, 2010, "Optimum taxation of bequests in a model with initial wealth," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-01, Jan.
• Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-04, Mar.
• Johann K. Brunner & Susanne Pech, 2010, "Optimum taxation of bequests in a model with initial wealth," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-02, Jan.
• Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-03, Mar.
• Louis Kaplow, 2010, "Concavity of utility, concavity of welfare, and redistribution of income," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 1, pages 25-42, February, DOI: 10.1007/s10797-008-9097-5.
• Fred Schroyen, 2010, "Operational expressions for the marginal cost of indirect taxation when merit arguments matter," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 1, pages 43-51, February, DOI: 10.1007/s10797-008-9098-4.
• Thomas Aronsson & Tomas Sjögren, 2010, "Optimal income taxation and social norms in the labor market," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 1, pages 67-89, February, DOI: 10.1007/s10797-008-9100-1.
• Doina Radulescu & Michael Stimmelmayr, 2010, "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 2, pages 193-215, April, DOI: 10.1007/s10797-009-9113-4.
• Matti Tuomala, 2010, "On optimal non-linear income taxation: numerical results revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 3, pages 259-270, June, DOI: 10.1007/s10797-009-9119-y.
• Frederick Ploeg, 2010, "Political economy of prudent budgetary policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 3, pages 295-314, June, DOI: 10.1007/s10797-009-9117-0.
• Stefan Parys & Sebastian James, 2010, "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 4, pages 400-429, August, DOI: 10.1007/s10797-010-9140-1.
• Philipp Schröder & Allan Sørensen, 2010, "Ad valorem versus unit taxes: monopolistic competition, heterogeneous firms, and intra-industry reallocations," Journal of Economics, Springer, volume 101, issue 3, pages 247-265, November, DOI: 10.1007/s00712-010-0159-7.
• Gustavo Marrero, 2010, "Tax-mix, public spending composition and growth," Journal of Economics, Springer, volume 99, issue 1, pages 29-51, February, DOI: 10.1007/s00712-009-0094-7.
• Manuel Gómez, 2010, "A note on external habits and efficiency in the AK model," Journal of Economics, Springer, volume 99, issue 1, pages 53-64, February, DOI: 10.1007/s00712-009-0100-0.
• Rupayan Gupta, 2010, "Structuring international institutions for the efficient provisioning of global security," Public Choice, Springer, volume 144, issue 1, pages 169-197, July, DOI: 10.1007/s11127-009-9510-3.
• Kristof Witte & Wim Moesen, 2010, "Sizing the government," Public Choice, Springer, volume 145, issue 1, pages 39-55, October, DOI: 10.1007/s11127-009-9527-7.
• Thomas Eichner & Rüdiger Pethig, 2010, "EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes," Journal of Regulatory Economics, Springer, volume 37, issue 3, pages 287-315, June, DOI: 10.1007/s11149-010-9118-z.
• Christoph Böhringer & Knut Rosendahl, 2010, "Green promotes the dirtiest: on the interaction between black and green quotas in energy markets," Journal of Regulatory Economics, Springer, volume 37, issue 3, pages 316-325, June, DOI: 10.1007/s11149-010-9116-1.
• Firouz Gahvari, 2010, "Principle of Targeting in Environmental Taxation," Korean Economic Review, Korean Economic Association, volume 26, pages 223-266.
• Hiroaki Ino, 2010, "Optimal Environmental Policy for Waste Disposal and Recycling When Firms Are Not Compliant," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 50, Jan, revised Jan 2010.
• Hongyan Yang, 2010, "Endogenous Credit Constraints, Human Capital Investment and Optimal Tax Policy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2010-04, Sep.
• Dirk Schindler & Hongyan Yang, 2010, "Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2010-05, Sep.
• Simonovits, András, 2010, "Adómorál és adórendszer
  [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 481-496.
• Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2010, "Tax Responses in Platform Industries," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2010-02, Mar.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2010, "Optimal taxation and constrained inefficiency in an infinite-horizon economy with incomplete markets," KIER Working Papers, Kyoto University, Institute of Economic Research, number 745, Dec.
• Davies, Ronald B. & Eckel, Carsten, 2010, "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics, University of Munich, Department of Economics, number 20021.
• Konrad, Kai A. & Lommerud, Kjell Erik, 2010, "Love and taxes - and matching institutions," Munich Reprints in Economics, University of Munich, Department of Economics, number 22079.
• Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2010, "Pro-Poor Tax Reforms, with an Application to Mexico," Cahiers de recherche, CIRPEE, number 1001.
• Helmuth Cremer & Firouz Gahvari & Norbert Ladoux, 2010, "Income Tax Reform in France: A Case Study," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 2, pages 121-133, June, DOI: 10.1628/001522108X524179.
• Thomas Aronsson & Tomas Sjögren, 2010, "An Optimal-Tax Approach to Alcohol Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 2, pages 153-169, June, DOI: 10.1628/001522108X524197.
• Hui Shi, 2010, "The efficiency of government promotion of the tourism industry," Monash Economics Working Papers, Monash University, Department of Economics, number 52-10, May.
• Joel Slemrod & Christian Traxler, 2010, "Optimal observability in a linear income tax," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2010_04, Jan.
• Felix Bierbrauer, 2010, "On the optimality of optimal income taxation," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2010_14, Apr.
• Felix Bierbrauer & Pierre C. Boyer, 2010, "The Pareto-Frontier in a simple Mirrleesian model of income taxation," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2010_16, May.