Research classified by Journal of Economic Literature (JEL) codes

2004

• 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 2, 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 4, 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.
• Elbert Dijkgraaf & Raymond Gradus, 2004, "Cost savings of contracting out refuse collection," Public Economics, University Library of Munich, Germany, number 0409002, Sep.
• Alex Anas & Richard Arnott, 2004, "Moving costs, security of tenure and eviction," Urban/Regional, University Library of Munich, Germany, number 0408005, Aug.
• Beaudry, Paul & Blackorby, Charles, 2004, "Taxes And Employment Subsidies In Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 708.
• Hellwig, Martin, 2004, "The Provision and Pricing of Excludable Public Goods: Ramsey-Boiteux Pricing versus Bundling," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 04-02, Feb.
• Eduardo M. Engel & Ronald D. Fischer & Alexander Galetovic, 2004, "Privatizing Highways in Latin America: Is it Possible to Fix What Went Wrong?," Yale School of Management Working Papers, Yale School of Management, number ysm417, Jul.
• Rehme, Günther, 2004, "Redistribution and Economic Growth in Integrated Economies," Darmstadt Discussion Papers in Economics, Darmstadt University of Technology, Department of Law and Economics, number 141.
• Lachmund, Andreas & Kiesewetter, Dirk, 2004, "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 278.
• Molzahn, Alexander, 2004, "Optimale Fiskalpolitik und endogenes Wachstum," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 285.
• Krause, Günter, 2004, "The provision of public inputs in a federation under asymmetric information," W.E.P. - Würzburg Economic Papers, University of Würzburg, Department of Economics, number 52.
• Böhringer, Christoph & Lange, Andreas, 2004, "Mission Impossible!? On the Harmonization of National Allocation Plans under the EU Emissions Trading Directive," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-15.
• Löschel, Andreas & Lange, Andreas & Hoffmann, Tim & Böhringer, Christoph & Moslener, Ulf, 2004, "Assessing Emission Allocation in Europe: An Interactive Simulation Approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-40.
• Elschner, Christina & Schwager, Robert, 2004, "A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-59.
• Elena Del Rey & Maria Racionero, 2004, "An efficiency argument for affirmative action in higher education," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2005-447, Sep.
• Roumasset, James A. & Pitafi, Basharat A.K., 2004, "Watershed Conservation And Efficient Groundwater Pricing," 2004 Annual meeting, August 1-4, Denver, CO, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association), number 20133, DOI: 10.22004/ag.econ.20133.
• Kanbur, Ravi & Pirttila, Jukka & Tuomala, Matti, 2004, "Moral Hazard, Income Taxation, And Prospect Theory," Working Papers, Cornell University, Department of Applied Economics and Management, number 127136, Apr, DOI: 10.22004/ag.econ.127136.
• Tsur, Yacov & Zemel, Amos, 2004, "Knowledge Spillover, Learning Incentives And Economic Growth," Discussion Papers, Hebrew University of Jerusalem, Department of Agricultural Economics and Management, number 14991, DOI: 10.22004/ag.econ.14991.
• Usher, Dan, 2004, "Comments on "The Optimal Supply of Public Goods and the Distortionary Cost of Taxation"," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273456, Jun, DOI: 10.22004/ag.econ.273456.
• Parry, Ian W.H. & Small, Kenneth A., 2004, "Does Britain or the United States Have the Right Gasoline Tax?," Discussion Papers, Resources for the Future, number 10461, DOI: 10.22004/ag.econ.10461.
• Parry, Ian W.H., 2004, "Fiscal Interactions and the Costs of Controlling Pollution from Electricity," Discussion Papers, Resources for the Future, number 10785, DOI: 10.22004/ag.econ.10785.
• Beaudry, Paul & Blackorby, Charles, , "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers, University of Warwick - Department of Economics, number 269602, DOI: 10.22004/ag.econ.269602.
• Beaudry, Paul & Blackorby, Charles, , "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers, University of Warwick - Department of Economics, number 269736, DOI: 10.22004/ag.econ.269736.
• Daniel Gottlieb & Lucas Maestri, 2004, "Banning Information As A Redistributive Device," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 046.
• Luciana Cavalcante de Assis & Joilson Dias, 2004, "Política Fiscal, Nível Tecnológico E Crescimento Econômico No Brasil: Teoria E Evidência Empírica," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 050.
• Willem Buiter & Anne Sibert, 2004, "Cross-Border Tax Externalities: Are Budget Deficits Too Small?," Birkbeck Working Papers in Economics and Finance, Birkbeck, Department of Economics, Mathematics & Statistics, number 0408, Mar.
• Dirk Krueger & Juan Carlos Conesa, 2015, "On the Optimal Progressivity of the Income Tax Code," Working Papers, Barcelona School of Economics, number 131, Sep.
• James S. Costain & Michael Reiter, 2015, "Stabilization versus insurance: welfare effects of procyclical taxation under incomplete markets," Working Papers, Barcelona School of Economics, number 234, Sep.
• Leoš Vitek & Jan Pavel & Jana Krbova, 2004, "Effectiveness of the Czech Tax System," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 4, issue 2, pages 55-71, July.
• Marco Runkel, 2004, "Optimal Emissions Taxation under Imperfect Competition in a Durable Good Industry," Bulletin of Economic Research, Wiley Blackwell, volume 56, issue 2, pages 115-132, April, DOI: 10.1111/j.1467-8586.2004.00192.x.
• Andreas Haufler & Michael Pflüger, 2004, "International Commodity Taxation under Monopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, volume 6, issue 3, pages 445-470, August, DOI: 10.1111/j.1467-9779.2004.00174.x.
• Parantap Basu & Laura Marsiliani & Thomas I. Renström, 2004, "Optimal Dynamic Taxation with Indivisible Labour," Manchester School, University of Manchester, volume 72, issue s1, pages 34-54, September, DOI: 10.1111/j.1467-9957.2004.00418.x.
• Sugata Ghosh & Sarmistha Pal, 2004, "The Effect of Inequality on Growth: Theory and Evidence from the Indian States," Review of Development Economics, Wiley Blackwell, volume 8, issue 1, pages 164-177, February, DOI: 10.1111/j.1467-9361.2004.00226.x.
• Wolfgang Eggert & Martin Kolmar, 2004, "The Taxation of Financial Capital under Asymmetric Information and the Tax‐competition Paradox," Scandinavian Journal of Economics, Wiley Blackwell, volume 106, issue 1, pages 83-106, March, DOI: 10.1111/j.0347-0520.2004.t01-1-0034.
• Thomas Aronsson & Tomas Sjögren, 2004, "Is the Optimal Labor Income Tax Progressive in a Unionized Economy?," Scandinavian Journal of Economics, Wiley Blackwell, volume 106, issue 4, pages 661-675, December, DOI: 10.1111/j.0347-0520.2004.00382.x.
• Michael T. Belongia & Peter N. Ireland, 2004, "Heterogeneity and Redistribution: By Monetary or Fiscal Means?," Boston College Working Papers in Economics, Boston College Department of Economics, number 595, May.
• Momi Dahan & Michel Strawczynski, 2004, "The Optimal Asymptotic Income Tax Rate," Bank of Israel Working Papers, Bank of Israel, number 2004.15, Oct.
• Yolande Hiriart, 2004, "Aspects stratégiques d'une politique environnementale incitative," Recherches économiques de Louvain, De Boeck Université, volume 70, issue 1, pages 53-77.
• Bruno de Borger & Stef Proost, 2004, "Vertical and horizontal tax competition in the transport sector," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 4, pages 45-64.
• Honkapohja ,S. & Turunen-Red, A., 2004, "Gains and Losses from Tax Competition with Migration," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 0416, Feb.
• Walter Hettich & Stanley L. Winer, 2004, "Regulation and Taxation: Analyzing Policy Interdependence," Carleton Economic Papers, Carleton University, Department of Economics, number 04-03, Mar.
• Francisco J. André & M. Alejandro Cardenete & Esther Velázquez Alonso, 2004, "Performing an Environmental Tax Reform in a Regional Economy. A Computable General Equilibrium Approach," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/04.
• Arantza Gorostiaga, 2004, "Optimal Fiscal Policy with Rationing in the Labor Market," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/10.
• María José Gutiérrez, 2004, "Dynamic Inefficiency in an Overlapping Generation Economy with Pollution and Health Costs," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/38.
• Harrie A.A. Verbon & Cees A. Withagen, 2004, "Tradable emission permits in a federal system," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2004/83.
• Helmuth Cremer & Pierre Pestieau, 2003, "Wealth Transfer Taxation: A Survey," CESifo Working Paper Series, CESifo, number 1061.
• Wolfgang Eggert & Martin Kolmar, 2003, "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CESifo Working Paper Series, CESifo, number 1074.
• Wolfgang Eggert & Laszlo Goerke, 2003, "Fiscal Policy, Economic Integration and Unemployment," CESifo Working Paper Series, CESifo, number 1102.
• Sören Blomquist & Vidar Christiansen, 2004, "Taxation and Heterogeneous Preferences," CESifo Working Paper Series, CESifo, number 1244.
• Panu Poutvaara & Andreas Wagener, 2004, "Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," CESifo Working Paper Series, CESifo, number 1259.
• Jean-François Wen & Cecilia García-Peñalosa, 2004, "Redistribution and Occupational Choice in a Schumpeterian Growth Model," CESifo Working Paper Series, CESifo, number 1323.
• Johannes Becker & Clemens Fuest, 2004, "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series, CESifo, number 1342.
• Trond Olsen & Petter Osmundsen, 2000, "Strategic Tax Competition; Implications of National Ownership," CESifo Working Paper Series, CESifo, number 281.
• Alessandro Cigno & Annalisa Luporini & Anna Pettini, 2000, "Transfers to Families with Children as a Principal-Agent Problem," CESifo Working Paper Series, CESifo, number 351.
• Thomas Aronsson & Sören Blomquist, 2001, "Optimal Taxation, Global Externalities and Labor Mobility," CESifo Working Paper Series, CESifo, number 458.
• Berthold U. Wigger, 2001, "Higher Education Financing and Income Redistribution," CESifo Working Paper Series, CESifo, number 527.
• Andreas Haufler & Michael Pflüger, 2001, "International Commodity Taxation Under Monopolistic Competition," CESifo Working Paper Series, CESifo, number 529.
• Sören Blomquist & Vidar Christiansen, 2001, "The Role of Prices on Excludable Public Goods," CESifo Working Paper Series, CESifo, number 536.
• Annette Alstadsæter, 2001, "Does the Tax System Encourage too much Education?," CESifo Working Paper Series, CESifo, number 612.
• Bertil Holmlund & Ann-Sofie Kolm, 2001, "Optimal Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series, CESifo, number 613.
• Fredrik Andersson & Kai A. Konrad, 2002, "Human Capital Investment and Globalization in Extortionary States," CESifo Working Paper Series, CESifo, number 703.
• Marko Köthenbürger & Panu Poutvaara, 2002, "Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?," CESifo Working Paper Series, CESifo, number 795.
• Christian Keuschnigg, 2002, "Taxation of a Venture Capitalist with a Portfolio of Firms," CESifo Working Paper Series, CESifo, number 813.
• Ronnie Schöb, 2003, "The Double Dividend Hypothesis of Environmental Taxes: A Survey," CESifo Working Paper Series, CESifo, number 946.
• Henrik Jordahl & Luca Micheletto, 2003, "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series, CESifo, number 977.
• Katrin Millock & Céline Nauges & Thomas Sterner, 2004, "Environmental Taxes: A Comparison of French and Swedish Experience from Taxes on Industrial Air Pollution," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 01, pages 30-34, April.
• Robin Boadway, 2004, "The Dual Income Tax System - An Overview," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 2, issue 03, pages 03-08, October.
• Hassan Benchekroun & Ngo Van Long, 2004, "Designing a Performance Indicator to Economize on Monopoly Subsidy," CIRANO Working Papers, CIRANO, number 2004s-08, Feb.
• Didier Laussel & Maxime de Montmarin & Ngo Van Long, 2004, "Dynamic Duopoly with Congestion Effects," CIRANO Working Papers, CIRANO, number 2004s-09, Feb.
• Benjamin Russo, 2004, "A cost-benefit analysis of R&D tax incentives," Canadian Journal of Economics, Canadian Economics Association, volume 37, issue 2, pages 313-335, May.
• John Burbidge, 2004, "Tax-deferred savings plans and interest deductibility," Canadian Journal of Economics, Canadian Economics Association, volume 37, issue 3, pages 757-767, August.
• Abraham Arpad & Nicola Pavoni, 2004, "Efficient Allocations, with Moral Hazard and Hidden Borrowing and Lending," Levine's Bibliography, UCLA Department of Economics, number 122247000000000138, Apr.
• Paul Klein & Per Krusell & José-Víctor Ríos-Rull, 2004, "Time-Consistent Public Expenditures," Levine's Bibliography, UCLA Department of Economics, number 122247000000000652, Nov.
• Elvira Mar√≠a Restrepo & Mariana MartÔøΩnez, 2004, "Impunidad Penal: Mitos Y Realidades," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2825, Jun.
• Juan Miguel Gallego, 2004, "Optimal income taxation with single and couple households," Revista de Economía del Rosario, Universidad del Rosario.
• Mery Patricia Tamayo Plata & Carlos Enrique Posada Montoya, 2004, "Análisis económico de las subastas y algunas experiencias de su aplicación en adjudicación de licencias de telefonía móvil," Revista Ecos de Economía, Universidad EAFIT.
• HARITON, Cyril & PIASER, Gwenaël, 2004, "When redistribution leads to regressive taxation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2004020, Apr.
• CREMER, Helmuth & PESTIEAU, Pierre, 2004, "The tax treatment of intergenerational wealth transfers," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2004062, Sep.
• Buiter, Willem & Sibert, Anne, 2004, "Cross-Border Tax Externalities: Are Budget Deficits too Small?," CEPR Discussion Papers, Centre for Economic Policy Research, number 4164, Jan.
• Renström, Thomas I & Marsiliani, Laura & Basu, Parantap, 2004, "Optimal Dynamic Taxation with Indivisible Labour," CEPR Discussion Papers, Centre for Economic Policy Research, number 4190, Jan.
• Pestieau, Pierre & Cremer, Helmuth, 2004, "Intergenerational Transfer of Human Capital and Optimal Education Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 4201, Jan.
• Rosenkranz, Stephanie & Schmitz, Patrick W., 2004, "Can Coasean Bargaining Justify Pigouvian Taxation?," CEPR Discussion Papers, Centre for Economic Policy Research, number 4263, Feb.
• Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2004, "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers, Centre for Economic Policy Research, number 4312, Mar.
• Woodland, Alan D & Raimondos, Pascalis, 2004, "Measuring Tax Efficiency: A Tax Optimality Index," CEPR Discussion Papers, Centre for Economic Policy Research, number 4566, Aug.
• Klein, Paul, 2004, "Time Consistent Public Expenditures," CEPR Discussion Papers, Centre for Economic Policy Research, number 4582, Aug.
• Brülhart, Marius & Jametti, Mario, 2004, "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers, Centre for Economic Policy Research, number 4593, Sep.
• Zilibotti, Fabrizio & Hassler, John & Storesletten, Kjetil, 2004, "On the Optimal Timing of Taxes," CEPR Discussion Papers, Centre for Economic Policy Research, number 4731, Nov.
• Pestieau, Pierre & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2004, "Disability Testing and Retirement," CEPR Discussion Papers, Centre for Economic Policy Research, number 4773, Dec.
• Mathias, HUNGERBUEHLER, 2004, "The impact of Union Power on the Optimal Income Tax Schedule," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004034, Oct.
• Yolande HIRIART, 2004, "Aspects stratégiques d’une politique environnementale incitative," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004013, Mar.
• Rehme, Günther, 2004, "Redistribution and Economic Growth in Integrated Economies," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 21580, Nov.
• Rehme, Günther, 2008, "Redistribution and Economic Growth in Integrated Economies," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77420.
• Pio Baake & Rainald Borck & Andreas Löffler, 2004, "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 409.
• Abraham, Arpad & Pavoni, Nicola, 2004, "Efficient Allocations with Moral Hazard and Hidden Borrowing and Lending," Working Papers, Duke University, Department of Economics, number 04-05.
• Dynarski, Susan, 2004, "Who Benefits from the Education Saving Incentive? Income, Educational Expectations and the Value of the 529 and Coverdell," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp04-019, Apr.
• Dingsheng Zhang & Yew-Kwang Ng, 2004, "Average-cost Pricing, Increasing Returns, and Optimal Output in a Model With Home and Market Production," Econometric Society 2004 Australasian Meetings, Econometric Society, number 322, Aug.
• Byungchae Rhee, 2004, "A Characterization of Optimal Feasible Tax Mechanism," Econometric Society 2004 Far Eastern Meetings, Econometric Society, number 551, Aug.
• Kwan Koo Yun, 2004, "Efficient Pareto-improving Processes," Econometric Society 2004 Far Eastern Meetings, Econometric Society, number 784, Aug.
• Leandro Nascimento, 2004, "Investment in Human Capital in a Macrodynamic Framework: Redistributive Taxation, Public Debt and Welfare," Econometric Society 2004 Latin American Meetings, Econometric Society, number 100, Aug.
• Claudio Agostini, 2004, "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings, Econometric Society, number 155, Aug.
• Sergio Turner, 2004, "Pareto Improving Taxation in Incomplete Markets," Econometric Society 2004 Latin American Meetings, Econometric Society, number 310, Aug.
• Carlos E da Costa, 2004, "Yet Another Reason to Tax Goods," Econometric Society 2004 Latin American Meetings, Econometric Society, number 52, Aug.
• Leandro Gonçalves do Nascimento, 2004, "Investment in Human Capital in a Macrodynamic Framework: Redistributive Taxation, Public Debt and Welfare," Econometric Society 2004 North American Summer Meetings, Econometric Society, number 539, Aug.
• Jang-Ting Guo, 2004, "Tax Policy Under Keeping Up with the Joneses and Imperfectly Competitive Product Markets," Econometric Society 2004 North American Winter Meetings, Econometric Society, number 17, Aug.
• Mario Jametti & Marius Brülhart, 2004, "Horizontal Versus Vertical Tax Competition: An Empirical Test," Econometric Society 2004 North American Winter Meetings, Econometric Society, number 303, Aug.