Research classified by Journal of Economic Literature (JEL) codes

2005

• Jukka Pirttilä & Matti Tuomala, 2005, "Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 1, pages 120-137, March.
• Clemens Fuest & Bernd Huber, 2005, "The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 139-153, July.
• Thomas Aronsson & Mikael Markström & Tomas Sjögren, 2005, "Public Provision of Private Goods and Equilibrium Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 353-367, November.
• Maja Klun & Helena Blazi´c, 2005, "Tax Compliance Costs for Companies in Slovenia and Croatia," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 418-437, November.
• Alan Deardorff & Indira Rajaraman, 2005, "Can Export Taxation Counter Monopsony Power?," Working Papers, Research Seminar in International Economics, University of Michigan, number 541.
• John Creedy & Catherine Sleeman, 2005, "Excise Taxation in New Zealand," Department of Economics - Working Papers Series, The University of Melbourne, number 929.
• Thomas Gaube, 2005, "Second-Best Pollution Taxation and Environmental Quality," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2005_9, Apr.
• Martin Hellwig, 2005, "A Contribution to the Theory of Optimal Utilitarian Income Taxation," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2005_23, Nov.
• Felix Bierbrauer, 2005, "Optimal Income Taxation and Public Good Provision in a Two-Class Economy," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2005_25, Nov.
• Martin Hellwig, 2005, "The Undesirability of Randomized Income Taxation under Decreasing Risk Aversion," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2005_27, Dec.
• Kalina Koleva, 2005, "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r05050, Jul.
• Jean-Christophe Caffet, 2005, "Health effects and optimal environmental taxes in welfare state countries," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number v05049, Jul.
• Peter A. Diamond, 2005, "Taxation, Incomplete Markets, and Social Security," MIT Press Books, The MIT Press, number 0262541823, edition 1, ISBN: ARRAY(0x8e5e5a10), December.
• Pierpaolo Benigno & Michael Woodford, 2005, "Optimal Taxation in an RBC Model: A Linear-Quadratic Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 11029, Jan.
• Juan Carlos Conesa & Dirk Krueger, 2005, "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers, National Bureau of Economic Research, Inc, number 11044, Jan.
• Mats Persson & Torsten Persson & Lars E.O. Svensson, 2005, "Time Consistency of Fiscal and Monetary Policy: A Solution," NBER Working Papers, National Bureau of Economic Research, Inc, number 11088, Jan.
• Mikhail Golosov & Aleh Tsyvinski, 2005, "Optimal Taxation with Endogenous Insurance Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 11185, Mar.
• Roger Gordon & Wei Li, 2005, "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers, National Bureau of Economic Research, Inc, number 11267, Apr.
• William Jack & Arik Levinson & Sjamsu Rahardja, 2005, "Employee Cost-Sharing and the Welfare Effects of Flexible Spending Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 11315, May.
• Joshua Aizenman & Ilan Noy, 2005, "FDI and Trade -- Two Way Linkages?," NBER Working Papers, National Bureau of Economic Research, Inc, number 11403, Jun.
• Emmanuel Farhi & Ivan Werning, 2005, "Inequality, Social Discounting and Estate Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 11408, Jun.
• Joshua Aizenman & Yothin Jinjarak, 2005, "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 11539, Aug.
• Roger Gordon & Wei Li, 2005, "Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations," NBER Working Papers, National Bureau of Economic Research, Inc, number 11661, Oct.
• Anne-Marie Brook & Willi Leibfritz, 2005, "Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms," OECD Economics Department Working Papers, OECD Publishing, number 448, Oct, DOI: 10.1787/075008851315.
• Pantelis Kalaitzidakis & Sarantis Kalyvitis, 2005, "“New” Public Investment and/or Public Capital Maintenance for Growth? The Canadian Experience," Economic Inquiry, Western Economic Association International, volume 43, issue 3, pages 586-600, July.
• Clinton R. Shiells, 2005, "VAT Design and Energy Trade: The Case of Russia and Ukraine," IMF Staff Papers, Palgrave Macmillan, volume 52, issue 1, pages 103-119, April.
• Amundsen, Eirik S. & Bergman, Lars, 2005, "International Redistribution of Resource Rents: An alternative perspective on the Kyoto process," MPRA Paper, University Library of Munich, Germany, number 10624.
• Gogas, Periklis & Serletis, Apostolos, 2005, "The revenue smoothing hypothesis in an ARIMA Framework: Evidence from the United States, in Claude Diebolt, Catherine Kyrtsou et al. (eds.), New Trends in Macroeconomics," MPRA Paper, University Library of Munich, Germany, number 1464.
• Giertz, Seth, 2005, "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper, University Library of Munich, Germany, number 17601, Feb.
• Rizzo, Leonzio, 2005, "Interaction between Vertical and Horizontal tax Competition: Theory and Evidence," MPRA Paper, University Library of Munich, Germany, number 5334, Jan.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005, "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper, University Library of Munich, Germany, number 80328, Jan.
• Gustavo Cabrera Gonzalez, 2005, "Armonizacion fiscal del iva entre paises de diferente tamano," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., volume 2, issue 1, pages 38-62, Julio-Dic.
• Begona Dominguez Manzano, 2005, "Reputation in a Model with a Limited Debt Structure," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 8, issue 3, pages 600-622, July, DOI: 10.1016/j.red.2005.01.007.
• David Domeij, 2005, "Optimal Capital Taxation and Labor Market Search," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 8, issue 3, pages 623-650, July, DOI: 10.1016/j.red.2005.01.011.
• Juan Carlos Hatchondo & Hugo Hopenhayn, 2005, "Income Redistribution and Disability Insurance," 2005 Meeting Papers, Society for Economic Dynamics, number 129.
• Adriano Rampini & Alberto Bisin, 2005, "Markets as Beneficial Constraints on the Government," 2005 Meeting Papers, Society for Economic Dynamics, number 325.
• Ivan Werning & Emmanuel Farhi, 2005, "Inequality, Social Discounting and Estate Taxation," 2005 Meeting Papers, Society for Economic Dynamics, number 358.
• Conny Olovsson, 2005, "The Welfare Gains of Improving Risk Sharing in Social Security," 2005 Meeting Papers, Society for Economic Dynamics, number 584.
• James Costain & Michael Reiter, 2005, "Stabilization versus Insurance: Welfare Effects of Procyclical Taxation Under Incomplete Markets," 2005 Meeting Papers, Society for Economic Dynamics, number 704.
• Parry, Ian, 2005, "Is Pay-As-You-Drive Insurance a Better Way to Reduce Gasoline than Gasoline Taxes?," RFF Working Paper Series, Resources for the Future, number dp-05-15, Apr.
• Parry, Ian, 2005, "Should Fuel Taxes Be Scrapped in Favor of Per-Mile Charges?," RFF Working Paper Series, Resources for the Future, number dp-05-36, Aug.
• Hyun Park, 2005, "Dynamic Fiscal Policies and Endogenous Growth," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 20, pages 347-365.
• Ian W.H. Parry, 2005, "Fiscal Interactions and the Costs of Controlling Pollution from Electricity," RAND Journal of Economics, The RAND Corporation, volume 36, issue 4, pages 849-869, Winter.
• Ivan Ungureanu, Clementina, 2005, "The Use Of Administrative Data Sources For Business Statistics Purposes," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 2, issue 2, pages 85-90.
• R. I. Luttens & E. Ooghe, 2005, "Is it fair to make work pay ?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 05/283, Jan.
• Guido Erreygers & Giovanni Di Bartolomeo, 2005, "The debates on Rignano's inheritance tax proposal," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 85, Jul.
• Fidel Gonzalez, 2005, "Taxes and quotas for a Stock Pollutant with Multiplicative Uncertainty: A Comment," Computing in Economics and Finance 2005, Society for Computational Economics, number 364, Nov.
• Thomas Steinberger, 2005, "Pension benefit default risk and welfare effects of funding regulation," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 147, Nov.
• Renan-Ulrich Goetz & Alois Keusch & Joan Ribas-Tur, 2005, "The Efficiency of Direct Payments versus Tax Reductions under Uncertainty," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 141, issue I, pages 115-127, March.
• Jacqueline Haverals, 2005, "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 05-011.RS.
• Francisco André & M. Cardenete & Esther Velázquez, 2005, "Performing an environmental tax reform in a regional economy. A computable general equilibrium approach," The Annals of Regional Science, Springer;Western Regional Science Association, volume 39, issue 2, pages 375-392, June, DOI: 10.1007/s00168-005-0231-3.
• Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005, "Tax Effects on Unemployment and the Choice of Educational Type," Discussion Papers, Statistics Norway, Research Department, number 419, Jan.
• Geir H. Bjertnæs, 2005, "Avoiding Adverse Employment Effects from Energy Taxation: What does it cost?," Discussion Papers, Statistics Norway, Research Department, number 432, Sep.
• Elin Halvorsen & Thor O. Thoresen, 2005, "The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior," Discussion Papers, Statistics Norway, Research Department, number 439, Nov.
• John Warner & Sebastian Negrusa, 2005, "Evasion costs and the theory Of conscription," Defence and Peace Economics, Taylor & Francis Journals, volume 16, issue 2, pages 83-100, DOI: 10.1080/10242690500083626.
• John Creedy & Cath Sleeman, 2005, "Excise taxation in New Zealand," New Zealand Economic Papers, Taylor & Francis Journals, volume 39, issue 1, pages 1-35, DOI: 10.1080/00779950509558478.
• John Loizides & George Vamvoukas, 2005, "Government Expenditure and Economic Growth: Evidence from Trivariate Causality Testing," Journal of Applied Economics, Taylor & Francis Journals, volume 8, issue 1, pages 125-152, May, DOI: 10.1080/15140326.2005.12040621.
• Jukka Pirttilä & Sanna Tenhunen, 2005, "Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0540, Mar.
• Sanna Tenhunen, 2005, "Optimal Tax Policy with Environmental Externalities and Heterogeneous Preferences," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0541, May.
• Bas Jacobs & Sweder J.G. van Wijnbergen, 2005, "Capital Market Failure, Adverse Selection and Equity Financing of Higher Education," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-037/3, Apr.
• Rob F.T. Aalbers & Herman R.J. Vollebergh, 2005, "An Economic Analysis of Mixing Wastes," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-094/3, Oct.
• Takero Doi & Toshihiro Ihori & Kiyoshi Mitsui, 2005, "Sustainability, Debt Management, and Public Debt Policy in Japan," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-387, Oct.
• Kerrie Bremner, 2005, "Net tax thresholds for Australian families," Economic Roundup, The Treasury, Australian Government, issue 3, pages 39-52, September.
• Gilbert E. Metcalf & Jongsang Park, 2005, "A Comment on the Role of Prices for Excludable Public Goods," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0524.
• Ponzano, Ferruccio, 2005, "Optimal provision of public goods under imperfect intergovernmental competition," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 44, Apr.
• James P. Ziliak & Thomas J. Kniesner, 2005, "The Effect of Income Taxation on Consumption and Labor Supply," Journal of Labor Economics, University of Chicago Press, volume 23, issue 4, pages 769-796, October, DOI: 10.1086/491611.

2004

• Homburg, Stefan & Lohse, Tim, 2004, "Optimal Tax-Transfer-Schemes under Partial Information," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-298, May.
• Homburg, Stefan, 2004, "A New Approach to Optimal Commodity Taxation," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-299, Jun.
• Berglann, Helge, 2004, "Circumventing Information and Incentive Problems in Pollution Control," Working Papers in Economics, University of Bergen, Department of Economics, number 04/04, Jun.
• Sandvik, Bjørn, 2004, "Optimal taxation and normalisations," Working Papers in Economics, University of Bergen, Department of Economics, number 05/04, Jun.
• Huizinga, Harry & Nielsen, Søren Bo, 2004, "Must losing taxes on saving be harmful?," Working Papers, Copenhagen Business School, Department of Economics, number 15-2004, May.
• Blomquist, Sören & Christiansen, Vidar, 2004, "Welfare Enhancing Marginal Tax Rates: The Case of Publicly Provided Day Care," Arbetsrapport, Institute for Futures Studies, number 2004:6, Sep.
• Olovsson, Conny, 2004, "The Welfare Gains of Improving Risk Sharing in Social Security," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 728, Mar.
• Persson , Mats & Persson , Torsten & Svensson, Lars E.O., 2004, "Time Consistency of Fiscal and Monetary Policy: A Solution," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 734, Oct.
• Hansson, Åsa, 2004, "Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation," Working Papers, Lund University, Department of Economics, number 2004:5, Feb.
• Kverndokk, Snorre & Rosendahl, Knut Einar & Rutherford, Thomas F., 2004, "Climate policies and induced technological change: Impacts and timing of technology subsidies," Memorandum, Oslo University, Department of Economics, number 05/2004, Apr.
• Du Rietz, Gunnar, 2004, "Effektivitetsproblem med höga skattekilar," Ratio Working Papers, The Ratio Institute, number 37, Apr.
• Lundholm, Michael, 2004, "Decentralising Public Goods Production," Research Papers in Economics, Stockholm University, Department of Economics, number 2004:6, May.
• Aronsson, Thomas & Markström, Mikael & Sjögren, Tomas, 2004, "Public Provision of Private Goods and Equilibrium Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 628, Feb.
• Aronsson, Thomas & Dalin, Torbjörn & Sjögren, Tomas, 2004, "Optimal Taxation and Redistribution in an OLG Model with Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 635, Apr.
• Aronsson, Thomas & Blomquist, Sören, 2004, "Redistribution and Provision of Public Goods in an Economic Federation," Umeå Economic Studies, Umeå University, Department of Economics, number 636, Apr.
• Aronsson, Thomas, 2004, "Social Accounting and the Public Sector," Umeå Economic Studies, Umeå University, Department of Economics, number 644, Dec.
• Aronsson, Thomas & Blomquist, Sören, 2004, "Redistribution and Provision of Public Goods in an Economic Federation," Working Paper Series, Uppsala University, Department of Economics, number 2004:4, Mar.
• Blomquist, Sören & Christiansen, Vidar, 2004, "Taxation and Heterogeneous Preferences," Working Paper Series, Uppsala University, Department of Economics, number 2004:9, Jul.
• Blomquist, Sören & Micheletto, Luca, 2004, "Redistribution, In-Kind Transfers and Matching Grants when the Federal Government Lacks Information on Local Costs," Working Paper Series, Uppsala University, Department of Economics, number 2004:15, Oct.
• Ferran Sancho, 2004, "Una estimación del coste marginal en bienestar del sistema impositivo en España," Hacienda Pública Española / Review of Public Economics, IEF, volume 169, issue 2, pages 117-132, June.
• Mª Teresa Balaguer Coll, 2004, "La eficiencia en las administraciones locales ante diferentes especificaciones del output," Hacienda Pública Española / Review of Public Economics, IEF, volume 170, issue 3, pages 37-58, september.
• Igor Eremenko & Katerina Lisenkova, 2004, "The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy," CERT Discussion Papers, Centre for Economic Reform and Transformation, Heriot Watt University, number 0411.
• Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre, 2004, "Disability Testing and Retirement," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 281.
• Cremer, Helmuth & Pestieau, Pierre, 2004, "Intergenerational Transfer of Human Capital and Optimal Education Policy," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 318, Nov.
• Baltasar Manzano & Jesús Ruiz, 2004, "Política fiscal óptima: el estado de la cuestión," Investigaciones Economicas, Fundación SEPI, volume 28, issue 1, pages 5-41, January.
• Xisco Oliver Rullán & Amedeo Spadaro, 2004, "Are Spanish governments really averse to inequality? a normative analysis using the 1999 Spanish tax reform," Investigaciones Economicas, Fundación SEPI, volume 28, issue 3, pages 551-566, September.
• Nicolas Gravel & Michel Poitevin, 2004, "The Progressivity of Equalization Payments in Federations," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 0408, Jul, revised Jul 2004.
• Maja Klun, 2004, "Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia," Fiscal Studies, Institute for Fiscal Studies, volume 25, issue 1, pages 93-104, March.
• Bruce Bradbury, 2004, "Targeting social assistance," Fiscal Studies, Institute for Fiscal Studies, volume 25, issue 3, pages 305-324, September.
• Bhattacharya, Joydeep & Muligan, Casey & Reed, Robert R., 2004, "Labor Market Search and Optimal Retirement Policy," ISU General Staff Papers, Iowa State University, Department of Economics, number 200410010700001191, Oct.
• Lehmann, Etienne & Van der Linden, Bruno, 2004, "On the Optimality of Search Matching Equilibrium When Workers Are Risk Averse," IZA Discussion Papers, IZA Network @ LISER, number 1172, Jun.
• Schiff, Maurice, 2004, "On the Inefficiency of Inequality," IZA Discussion Papers, IZA Network @ LISER, number 1283, Sep.
• Poutvaara, Panu & Wagener, Andreas, 2004, "Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," IZA Discussion Papers, IZA Network @ LISER, number 1413, Nov.
• Bargain, Olivier B., 2004, "Normative Evaluation of Tax Policies: From Households to Individuals," IZA Discussion Papers, IZA Network @ LISER, number 1441, Dec.
• Roger Gordon, 2004, "Taxation of Interest Income," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 1, pages 5-15, January, DOI: 10.1023/B:ITAX.0000004780.68743.0d.
• Linda Andersson & Thomas Aronsson & Magnus Wikstr–m, 2004, "Testing for Vertical Fiscal Externalities," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 3, pages 243-263, May.
• Pio Baake & Rainald Borck & Andreas L–ffler, 2004, "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 3, pages 299-312, May.
• Junko Doi & Koichi Futagami, 2004, "Commodity Taxation and the Effects of Entry: A Case of Variety Preferences," Journal of Economics, Springer, volume 83, issue 3, pages 267-279, December, DOI: 10.1007/s00712-004-0083-9.
• Philipp J. H. Schröder, 2004, "The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition," Journal of Economics, Springer, volume 83, issue 3, pages 281-292, December, DOI: 10.1007/s00712-004-0096-y.
• Chul-In Lee, 2004, "The Effects of The Korean Income Taxation On Labor Supply And Welfare: A Piecewise-Linear Budget Constraint Approach Combined with IV Estimation," Korean Economic Review, Korean Economic Association, volume 20, pages 239-262.
• Pascalis Raimondos-Møller & Alan D. Woodland, 2004, "Measuring Tax Efficiency: A Tax Optimality Index," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-08, Jun.
• Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004, "A Revised Efficiency Principle for the Taxation of Couples," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-09, Aug.
• Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004, "Optimal Taxation of Married Couples with Household Production," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 04-10, Aug.
• Holger Strulik, 2004, "A Distributional Theory of Government Growth," Discussion Papers, University of Copenhagen. Department of Economics, number 04-26, Sep.
• Marius BRÜLHART & Mario JAMETTI, 2004, "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 04.11, Jul.
• Haufler, Andreas & Pflüger, Michael, 2004, "International commodity taxation under monopolistic competition," Munich Reprints in Economics, University of Munich, Department of Economics, number 20425.
• Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2004, "Socially-Improving Tax Reforms," Cahiers de recherche, CIRPEE, number 0401.
• Marius Brülhart & Mario Jametti, 2004, "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Department of Economics Working Papers, McMaster University, number 2004-14.
• Michael P. Devereux, 2004, "Some Optimal Tax Rules for International Portfolio and Direct Investment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 1, pages 1-23, April.
• Luca Micheletto, 2004, "Optimal Redistributive Policy with Endogenous Wages," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 2, pages 141-159, August.
• Valeria De Bonis & Lusa Spataro, 2004, "Taxing capital income in a perpetual youth economy," Money Macro and Finance (MMF) Research Group Conference 2003, Money Macro and Finance Research Group, number 22, Sep.
• Leslie Reinhorn, 2004, "Dynamic optimal taxation with human capital," Money Macro and Finance (MMF) Research Group Conference 2003, Money Macro and Finance Research Group, number 77, Sep.
• Thomas Renstrom & Parantap Basu, 2004, "Optimal dynamic taxation with indivisible labor," Money Macro and Finance (MMF) Research Group Conference 2003, Money Macro and Finance Research Group, number 78, Sep.
• Hellwig, Martin, 2004, "The provision and pricing of excludable public goods : Ramsey-Boiteux versus bundling," Papers, Sonderforschungsbreich 504, number 04-02.
• Monique Florenzano & Elena Laureana Del Mercato, 2004, "Edgeworth and Lindahl-Foley equilibria of a general equilibrium model with private provision of pure public goods," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number b04082, Jul.
• GRAVEL, Nicolas & POITEVIN, Michel, 2004, "The Progressivity of Equalization Payments in Federations," Cahiers de recherche, Universite de Montreal, Departement de sciences economiques, number 2004-12.
• GRAVEL, Nicolas & POITEVIN, Michel, 2004, "The Progressivity of Equalization Payments in Federations," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 14-2004.
• Susan Dynarski, 2004, "Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 18".
• Sarah E. West & Roberton C. Williams, 2004, "Empirical Estimates for Environmental Policy Making in a Second-Best Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 10330, Mar.
• Susan M. Dynarski, 2004, "Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 10357, Mar.
• Louis Kaplow, 2004, "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers, National Bureau of Economic Research, Inc, number 10407, Apr.
• Bronwyn H. Hall & Raffaele Oriani, 2004, "Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10408, Apr.
• Susan M. Dynarski, 2004, "Who Benefits from the Education Saving Incentives? Income, Educational Expectations, and the Value of the 529 and Coverdell," NBER Working Papers, National Bureau of Economic Research, Inc, number 10470, May.
• Phillip J. Cook & Jens Ludwig, 2004, "The Social Costs of Gun Ownership," NBER Working Papers, National Bureau of Economic Research, Inc, number 10736, Sep.
• Das-Gupta, Arindam, 2004, "VAT versus the turnover tax with non-competitive firms," Working Papers, National Institute of Public Finance and Policy, number 04/21, Jul.
• Rajaraman, Indira, 2004, "Fiscal restructuring in the context of trade reform," Working Papers, National Institute of Public Finance and Policy, number 04/7, Feb.
• Dynarski, Susan, 2004, "Who Benefits From the Education Saving Incentives? Income, Educational Expectations and the Value of the 529 and Coverdell," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 2, pages 359-383, June, DOI: 10.17310/ntj.2004.2S.01.
• Abhijit Sengupta & Yair Tauman, 2004, "Inducing Efficiency in Oligopolistic Markets with Increasing Returns to Scale," Department of Economics Working Papers, Stony Brook University, Department of Economics, number 04-05.
• Kwang-Yeol Yoo & Alain de Serres, 2004, "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes," OECD Economics Department Working Papers, OECD Publishing, number 406, Oct, DOI: 10.1787/387535760801.
• Steven P. Cassou & Kevin J. Lansing, 2004, "Growth Effects of Shifting from a Graduated-rate Tax System to a Flat Tax," Economic Inquiry, Western Economic Association International, volume 42, issue 2, pages 194-213, April.
• Christian Keuschnigg, 2004, "Taxation of a venture capitalist with a portfolio of firms," Oxford Economic Papers, Oxford University Press, volume 56, issue 2, pages 285-306, April.
• Faiz Bilquees, 2004, "Elasticity and Buoyancy of the Tax System in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 43, issue 1, pages 73-93.
• Giertz, Seth, 2004, "Recent Literature on Taxable-Income Elasticities," MPRA Paper, University Library of Munich, Germany, number 16159, Dec.
• Kiesewetter, Dirk & Lachmund, Andreas, 2004, "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
  [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper, University Library of Munich, Germany, number 27177, Apr.
• Glenn Jenkins & Chun-Yan Kuo, 2004, "Tax Expenditures In The Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2005-01, Jul.
• Dan Usher, 2004, "Comments On "the Optimal Supply Of Public Goods And The Distortionary Cost Of Taxation"," Working Paper, Economics Department, Queen's University, number 1020, Jun.
• David R. Stockman, 2004, "Default, Reputation and Balanced-Budget Rules," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 7, issue 2, pages 382-405, April, DOI: 10.1016/j.red.2003.09.002.
• Aleh Tsyvinski & Mikhail Golosov & Vasiliki Skreta, 2004, "Dynamic Optimal Non-linear Taxation Under Non-commitment," 2004 Meeting Papers, Society for Economic Dynamics, number 181.
• Christopher Phelan & Marco Bassetto, 2004, "Tax Riots," 2004 Meeting Papers, Society for Economic Dynamics, number 375.
• Juan C. Conesa & Dirk Krueger, 2004, "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers, Society for Economic Dynamics, number 403.
• Fabrizio Zilibotti & John Hassler & Per Krusell, 2004, "Optimal vs. time-consistent tax cycles," 2004 Meeting Papers, Society for Economic Dynamics, number 47.
• Martin F. Hellwig, 2004, "Optimal Income Taxation and Public-Goods Finance," 2004 Meeting Papers, Society for Economic Dynamics, number 659.
• Marek Kapicka, 2004, "Optimal taxation with persistent shocks," 2004 Meeting Papers, Society for Economic Dynamics, number 689.
• Parry, Ian, 2004, "Fiscal Interactions and the Costs of Controlling Pollution from Electricity," RFF Working Paper Series, Resources for the Future, number dp-04-27, Jul.
• Marie-Francoise Calmette, 2004, "Bilateral Trade Agreements between Countries with Asymmetric Power: An Incomplete Contract Perspective," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 57, issue 4, pages 407-428.
• Giancarlo Marini & Pietro Senesi, 2004, "Multiplicity of Dynamic Equilibria and Global Efficiency," CEIS Research Paper, Tor Vergata University, CEIS, number 57, Jun.
• N. Van De Sijpe & G. Rayp, 2004, "Measuring and Explaining Government Inefficiency in Developing Countries," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 04/266, Oct.
• Francisco J. André & M. Alejandro Cardenete, 2004, "Performing an Environmental Tax Reform in a Regional Economy: A Computable General Equilibrium Approach," Computing in Economics and Finance 2004, Society for Computational Economics, number 115, Aug.
• Andrew J Scott & Arpad Abraham & Albert Marcet, 2004, "Optimal Capital Tax and Debt Policy Under Incomplete Asset Markets," Computing in Economics and Finance 2004, Society for Computational Economics, number 323, Aug.
• Reto Schleiniger, 2004, "Global Carbon Trade and Local Externalities," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 140, issue II, pages 245-264, June.
• Kersten Kellermann, 2004, "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 140, issue IV, pages 543-568, December.
• André Schröer, 2004, "Entscheidungswirkungen steuerlicher Erfolgsabgrenzungsparadigmen bei multinationalen Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 56, issue 3, pages 259-281, May, DOI: 10.1007/BF03372737.
• Stefan Winter, 2004, "Besteuerung von Aktienoptionsprogrammen für Mitarbeiter bei Einkommensteuerprogression," Schmalenbach Journal of Business Research, Springer, volume 56, issue 7, pages 618-638, November, DOI: 10.1007/BF03372752.
• Geir H. Bjertnæs & Taran Fæhn, 2004, "Energy Taxation in a Small, Open Economy: Efficiency Gains under Political Restraints," Discussion Papers, Statistics Norway, Research Department, number 387, Aug.
• Erling Holmøy & Birger Strøm, 2004, "The Social Cost of Government Spending in an Economy with Large Tax Distortions. A CGE Decomposition for Norway," Discussion Papers, Statistics Norway, Research Department, number 396, Dec.
• Noël Bonneuil* & Romina Boarini, 2004, "Preserving Transfer Benefit For Present And Future Generations," Mathematical Population Studies, Taylor & Francis Journals, volume 11, issue 3-4, pages 181-203, DOI: 10.1080/08898480490513599.
• Ravi Kanbur & Jukka Pirttilä & Matti Tuomala, 2004, "Moral Hazard, Income Taxation, and Prospect Theory," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0430, Mar.
• Ritva Tarkiainen & Matti Tuomala, 2004, "On Optimal Income Taxation with Heterogenous Work Preferences," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0432, Aug.
• Philippe Cattoir, 2004, "Tax-based EU own resources: an assessment," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 1, Apr, revised Apr 2004.
• Alexandre Mathis, 2004, "VAT indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 2, Apr, revised Apr 2004.
• Diaw, K. & Pouyet, J., 2004, "The Dilemma of Tax Competition : How (not) to attract (Inefficient) Firms?," Discussion Paper, Tilburg University, Center for Economic Research, number 2004-68.
• Boone, J. & Bovenberg, A.L., 2004, "The optimal taxation of unskilled labor with job search and social assistance," Other publications TiSEM, Tilburg University, School of Economics and Management, number 23eaec1d-2ceb-483e-98a9-e.
• Ponzano, Ferruccio, 2004, "The allocation of the income tax among different levels of government: a theoretical solution," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 40, Oct.
• Saku Aura, 2004, "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Working Papers, Department of Economics, University of Missouri, number 0408, Dec, revised 16 Dec 2004.
• Joseph H. Haslag & Mark G. Guzman & Pia M. Orrenius, 2004, "Accounting for Fluctuations in Social Network Usage and Migration Dynamics," Working Papers, Department of Economics, University of Missouri, number 0410, Aug.
• Matthew Haag & Andrew B. Lyon, 2004, "Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations," Electronic Working Papers, University of Maryland, Department of Economics, number 04-001, Jan.
• Honkapohja, Seppo & Turunen-Red, Arja H., 2004, "Gains and losses from tax competition with migration," Working Papers, University of New Orleans, Department of Economics and Finance, number 2004-01, Feb.
• Xavier Calsamiglia & Teresa Garcia-Milà & Therese J. McGuire, 2004, "Why do differences in the degree of fiscal decentralization endure?," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 865, Aug.
• James S. Costain & Michael Reiter, 2004, "Stabilization versus insurance: Welfare effects of procyclical taxation under incomplete markets," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 890, Nov, revised Aug 2005.
• Craig Brett & John A. Weymark, 2004, "Public Good Provision and the Comparative Statics of Optimal Nonlinear Income Taxation," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0415, Jun.
• Schiff, Maurice, 2004, "On the inefficiency of inequality," Policy Research Working Paper Series, The World Bank, number 3360, Jul.
• Benjamin Russo, 2004, "A cost‐benefit analysis of R&D tax incentives," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 37, issue 2, pages 313-335, May, DOI: 10.1111/j.0008-4085.2004.8549545542.
• John B. Burbidge, 2004, "Tax‐deferred savings plans and interest deductibility," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 37, issue 3, pages 757-767, August, DOI: 10.1111/j.0008-4085.2004.00246.x.
• Helmuth Cremer & ) & Pierre Pestieau, 2004, "Wealth Trasfer Taxation: A Survey," Public Economics, University Library of Munich, Germany, number 0401004, Jan.
• Sarah E. West & Roberton C. Williams III, 2004, "Empirical Estimates for Environmental Policy Making in a Second- Best Setting," Public Economics, University Library of Munich, Germany, number 0402005, Feb.
• Marcus Berliant & John Ledyard, 2004, "Optimal Dynamic Nonlinear Income Taxes with No Commitment," Public Economics, University Library of Munich, Germany, number 0403004, Mar, revised 13 Aug 2005.
• Marko Köthenbürger & Panu Poutvaara, 2004, "Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?," Public Economics, University Library of Munich, Germany, number 0404008, Apr.
• Saku Aura, 2004, "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics, University Library of Munich, Germany, number 0404011, Apr.
• Denis Nekipelov, 2004, "A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia," Public Economics, University Library of Munich, Germany, number 0405008, May.
• Cesar Pérez-López & Desiderio Romero-Jordan & José Felix Sanz-Sanz, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407005, Jul.
• Cesar Pérez-López & Desiderio Romero-Jordan, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407006, Jul.
• Cesar Pérez-López & Desiderio Romero-Jordan, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407007, Jul.
• Marcus Berliant & Frank H. Page Jr., 2004, "Budget Balancedness and Optimal Income Taxation," Public Economics, University Library of Munich, Germany, number 0407016, Jul.