Research classified by Journal of Economic Literature (JEL) codes

2003

• Andreas Haufler & Michael Pflüger, 2003, "Market Structure and the Taxation of International Trade," CESifo Working Paper Series, CESifo, number 1080.
• Erkki Koskela & Leopold von Thadden, 2003, "Optimal Factor Taxation under Wage Bargaining - A Dynamic Perspective," CESifo Working Paper Series, CESifo, number 836.
• Matthias Wrede, 2003, "Tax Deductibility of Commuting Expenses and Residential Land Use with more than one Center," CESifo Working Paper Series, CESifo, number 972.
• Kjetil Bjorvatn & Alexander W. Cappelen, 2003, "Redistributive Tax Policies and Inequality: An Assessment of Recent Country Comparative Studies," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 01, pages 28-31, February.
• Albert J. Rädler, 2003, "Neue Trends im europäischen und internationalen Steuerrecht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 56, issue 10, pages 15-24, May.
• Ngo Van Long & Antoine Soubeyran, 2003, "A Theory of Favoritism under International Oligopoly," CIRANO Working Papers, CIRANO, number 2003s-15, Apr.
• M. Martin Boyer & Jörg Schiller, 2003, "Merging Automobile Insurance Regulatory Bodies: The Case of Atlantic Canada," CIRANO Working Papers, CIRANO, number 2003s-70, Dec.
• Kangoh Lee, 2003, "Should land and capital be taxed at a uniform rate?," Canadian Journal of Economics, Canadian Economics Association, volume 36, issue 2, pages 350-372, May, DOI: 10.1111/1540-5982.t01-1-00004.
• Maurice Marchand & Pierre Pestieau & María Racionero, 2003, "Optimal redistribution when different workers are indistinguishable," Canadian Journal of Economics, Canadian Economics Association, volume 36, issue 4, pages 911-922, November, DOI: 10.1111/1540-5982.t01-3-00006.
• Willem H. Buiter & Anne C. Sibert, 2003, "Cross-Border Tax Externalities: Are Budget Deficits too Small?," Levine's Bibliography, UCLA Department of Economics, number 666156000000000430, Dec.
• Berliant, Marcus & Page Jr., Frank H., 2003, "Budget Balancedness and Optimal Income Taxation," Working Papers, California Institute of Technology, Division of the Humanities and Social Sciences, number 1164, May.
• Eduardo Engel & Ronald Fischer & Alexander Galetovic, 2003, "Privatizing Highways in Latin America: Fixing What Went Wrong," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2003, pages 129-164.
• PIASER, Gwenaël, 2003, "Labor mobility and income tax competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2003006, Jan.
• MARCHAND, Maurice & PESTIEAU, Pierre & DEL MAR RACIONERO, Maria, 2003, "Optimal redistribution when different workers are indistinguishable," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2003018, Feb.
• CREMER, Helmuth & PESTIEAU, Pierre, 2003, "Intergenerational transfer of human capital and optimal education policy," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2003030, Apr.
• Renström, Thomas I & Marsiliani, Laura, 2003, "On Income Inequality and Green Preferences," CEPR Discussion Papers, Centre for Economic Policy Research, number 3677, Jan.
• Renström, Thomas I & Marsiliani, Laura, 2003, "Environmental Policy and Capital Movements: The Role of Government Commitment," CEPR Discussion Papers, Centre for Economic Policy Research, number 3727, Jan.
• Renström, Thomas I & Marsiliani, Laura, 2003, "Inequality, Environmental Protection and Growth," CEPR Discussion Papers, Centre for Economic Policy Research, number 3754, Feb.
• Keuschnigg, Christian, 2003, "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers, Centre for Economic Policy Research, number 3850, Mar.
• Sleet, Christopher & Albanesi, Stefania, 2003, "Dynamic Optimal Taxation with Private Information," CEPR Discussion Papers, Centre for Economic Policy Research, number 4006, Aug.
• Zilibotti, Fabrizio & Hassler, John & Storesletten, Kjetil, 2003, "The Dynamics of Government: A Positive Analysis," CEPR Discussion Papers, Centre for Economic Policy Research, number 4042, Sep.
• Zilibotti, Fabrizio & Hassler, John & Storesletten, Kjetil, 2003, "Democratic Public Good Provision," CEPR Discussion Papers, Centre for Economic Policy Research, number 4044, Sep.
• Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2003, "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003024, Dec.
• Helmuth Cremer & Pierre Pestieau, 2003, "Wealth transfer taxation: a survey," DELTA Working Papers, DELTA (Ecole normale supérieure), number 2003-20.
• Andreas Haufler & Michael Pflüger, 2003, "International Commodity Taxation under Monopolistic Competition," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 332.
• Philipp J. H. Schröder, 2003, "The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 333.
• Andreas Haufler & Michael Pflüger, 2003, "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 370.
• Beresteanu, Arie, 2003, "An Optimal Shape of Income Tax: Evidence from Zero Income Tax Countries - Paraguay & Uruguay," Working Papers, Duke University, Department of Economics, number 03-05.
• Camba-Méndez, Gonzalo & Garcí­a, Juan Angel & Rodriguez-Palenzuela, Diego, 2003, "Relevant economic issues concerning the optimal rate of inflation," Working Paper Series, European Central Bank, number 278, Sep.
• Pfluger, Michael & Andreas Haufler, 2003, "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003, Royal Economic Society, number 165, Jun.
• Bohringer, Christoph & Thomas F Rutherford, 2003, "In Search of a Rationale for Differentiated Environmental Taxes," Royal Economic Society Annual Conference 2003, Royal Economic Society, number 26, Jun.
• Eduardo Engel & Alexander Galetovic & Ronald Fischer, 2003, "Privatizing Highways in Latin America: is it Possible to Fix What Went Wrong?," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 163.
• De Borger, Bruno & Van Dender, Kurt, 2003, "Transport tax reform, commuting, and endogenous values of time," Journal of Urban Economics, Elsevier, volume 53, issue 3, pages 510-530, May.
• Parry, Ian W. H., 2003, "How large are the welfare costs of tax competition?," Journal of Urban Economics, Elsevier, volume 54, issue 1, pages 39-60, July.
• Gorostiaga, Arantza, 2003, "Should fiscal policy be different in a non-competitive framework?," Journal of Monetary Economics, Elsevier, volume 50, issue 6, pages 1311-1331, September.
• Brett, Craig & Weymark, John A., 2003, "Financing education using optimal redistributive taxation," Journal of Public Economics, Elsevier, volume 87, issue 11, pages 2549-2569, October.
• Aronsson, Thomas & Blomquist, Soren, 2003, "Optimal taxation, global externalities and labor mobility," Journal of Public Economics, Elsevier, volume 87, issue 12, pages 2749-2764, December.
• Metcalf, Gilbert E., 2003, "Environmental levies and distortionary taxation:: Pigou, taxation and pollution," Journal of Public Economics, Elsevier, volume 87, issue 2, pages 313-322, February.
• Cigno, Alessandro & Luporini, Annalisa & Pettini, Anna, 2003, "Transfers to families with children as a principal-agent problem," Journal of Public Economics, Elsevier, volume 87, issue 5-6, pages 1165-1177, May.
• Andersson, Fredrik & Konrad, Kai A., 2003, "Human capital investment and globalization in extortionary states," Journal of Public Economics, Elsevier, volume 87, issue 7-8, pages 1539-1555, August.
• Sandal, Leif K. & Steinshamn, Stein Ivar & Grafton, R. Quentin, 2003, ""More is less": the tax effects of ignoring flow externalities," Resource and Energy Economics, Elsevier, volume 25, issue 3, pages 239-254, August.
• Eduardo M.R.A. Engel & Ronald Fischer & Alexander Galetovic, 2003, "Privatizing Highways in Latin America: Is It Possible to Fix What Went Wrong?," Working Papers, Economic Growth Center, Yale University, number 866, Jul.
• Engel, Eduardo & Fischer, Ronald & Galetovic, Alexander, 2003, "Privatizing highways in Latin America: fixing what went wrong," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123215, Oct.
• John Creedy, 2003, "Non-Uniform Consumption Taxes: A ‘Blunt Redistributive Instrument’?," Research on Economic Inequality, Emerald Group Publishing Limited, "Fiscal Policy, Inequality and Welfare", DOI: 10.1016/S1049-2585(03)10001-4.
• M. Hungerbühler & E. Lehmann & A. Parmentier & P. Van Der Linden, 2003, "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," Working Papers ERMES, ERMES, University Paris 2, number 0306.
• Roland Iwan Luttens & Erwon Ooghe, 2004, "Is it fair to "make work pay"??," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0410, Mar.
• Edward Calthrop & Bruno De Borger & Stef Proost, 2003, "Tax reform for dirty intermediate goods: theory and an application to the taxation of freight transport," Energy, Transport and Environment Working Papers Series, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment, number ete0302, Jan.
• Laura Marsiliani & Thomas I. Renström, 2003, "Environmental Policy and Capital Movements: The Role of Government Commitment," Working Papers, Fondazione Eni Enrico Mattei, number 2003.4, Jan.
• Ronnie Schöb, 2003, "The Double Dividend Hypothesis of Environmental Taxes: A Survey," Working Papers, Fondazione Eni Enrico Mattei, number 2003.60, Jun.
• Steven P. Cassou & Kevin J. Lansing, 2000, "Growth Effects of Shifting from a Progressive Tax System to a Flat Tax," Working Paper Series, Federal Reserve Bank of San Francisco, number 2000-15, Dec, DOI: 10.24148/wp2000-15.
• Joseph H. Haslag & Antoine Martin, 2003, "Optimality of the Friedman rule in overlapping generations model with spatial separation," Research Working Paper, Federal Reserve Bank of Kansas City, number RWP 03-03.
• Sergey Sinelnikov-Murylev & Said Batkibekov & Pavel Kadochnikov & Denis Nekipelov, 2003, "Assessment of the results of income tax reform in the Russian Federation," Research Paper Series, Gaidar Institute for Economic Policy, issue 52P, pages 139-139.
• Pavel Kadochnikov & K. Nepesov & Sergey Sinelnikov-Murylev & Denis Nekipelov & Elena Shkrebela & Elena Anisimova & Irina Starodubrovskaya & Said Batkibekov & Marina Slavgorodskaya & Yury Bobylev & Tat, 2003, "Tax reform in Russia: Issues and solutions (Vol. 1)," Research Paper Series, Gaidar Institute for Economic Policy, issue 67P, pages 395-395.
• Salvatore Barbaro, 2003, "The Combined Effect of Taxation and Subsidization on Human Capital Investment," Departmental Discussion Papers, University of Goettingen, Department of Economics, number 116, Jan.
• Rehm, Hannes, 2003, "Die Zinsbesteuerung in der Europäischen Union," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-281, May.
• Adler, Johan, 2003, "Has Sweden’s government budget policy been too discretionary? Evidence from a generalization of the tax smoothing hypothesis," Working Papers in Economics, University of Gothenburg, Department of Economics, number 89, Feb.
• Löfgren, Åsa, 2003, "The Effect of Addiction on Environmental Taxation in a First and Second-best world," Working Papers in Economics, University of Gothenburg, Department of Economics, number 91, Mar.
• Aronsson, Thomas, 2003, "Environmental Policy, Efficient Taxation and Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 607, Apr.
• Aronsson, Thomas & Sjögren, Tomas, 2003, "Income Taxation, Old Age Pensions and Disability Benefits," Umeå Economic Studies, Umeå University, Department of Economics, number 616, Dec.
• Engström, Per, 2003, "Unemployment Benefits and Optimal Non-Linear Income Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2003:3, Jan.
• Blomquist, Sören & Micheletto, Luca, 2003, "Age Related Optimal Income Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2003:7, Feb.
• Jos Manuel Gonz lez P ramo, 2003, "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, volume 166, issue 3, pages 115-147, September.
• Nuria Badenes-Pl & Andrew M. Jones, 2003, "Addictive goods and taxes: A survey from an economic perspective," Hacienda Pública Española / Review of Public Economics, IEF, volume 167, issue 4, pages 123-153, December.
• Rolf Aaberge & Ugo Colombino & John E. Roemer, 2003, "Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis," ICER Working Papers, ICER - International Centre for Economic Research, number 05-2003, Feb.
• Volker Grossmann, 2003, "A Note on Redistributive Taxation, Labor Supply, and National Income," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 2, issue 1, pages 39-48, April.
• P.B. Rakhe, 2003, "Estimation of tax leakage and its impact on fiscal health in Kerala," Centre for Development Studies, Trivendrum Working Papers, Centre for Development Studies, Trivendrum, India, number 347, Jul.
• Rolf Lüders, 2003, "Understanding Development in Chile: Are the 1930s a Turning Point? - Introduction," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 40, issue 121, pages 785-785.
• Rodrigo Cerda, 2003, "Impuestos Óptimos en Empresas," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 251.
• Bhattacharya, Joydeep & Mulligan, Casey & Reed, Robert, 2003, "Labor Market Search and Optimal Retirement Policy," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 10251, Mar.
• Eggert, Wolfgang & Goerke, Laszlo, 2003, "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers, IZA Network @ LISER, number 937, Nov.
• Palokangas, Tapio K., 2003, "Optimal Taxation with Capital Accumulation and Wage Bargaining," IZA Discussion Papers, IZA Network @ LISER, number 966, Dec.
• E. Dijkgraaf & R. Gradus, 2003, "Cost Savings of Contracting Out Refuse Collection," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 30, issue 2, pages 149-161, June, DOI: 10.1023/A:1024175730230.
• Claudio Piga, 2003, "Pigouvian Taxation in Tourism," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 26, issue 3, pages 343-359, November, DOI: 10.1023/B:EARE.0000003544.77701.01.
• Thomas Eichner & Marco Runkel, 2003, "Efficient Management of Product Durability and Recyclability under Utilitarian and Chichilnisky Preferences," Journal of Economics, Springer, volume 80, issue 1, pages 43-75, August, DOI: 10.1007/s00712-002-0607-0.
• Radó, Márk, 2003, "Infláció, tőkeköltség és a magyar tulajdonosok versenyhátránya
  [Inflation, capital costs and the competitive disadvantage of Hungarian owners]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 11, pages 964-987.
• Sanjit Dhami & Ali al-Nowaihi, 2003, "Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 03/18, Dec.
• Helmuth Cremer & Pierre Pestieau, 2003, "Wealth Transfer Taxation: A Survey," Economics Working Paper Archive, Levy Economics Institute, number wp_394, Nov.
• Poutvaara, Panu, 2003, "Investment in Education and Redistributive Taxation without Precommitment," Munich Reprints in Economics, University of Munich, Department of Economics, number 19299.
• Haufler, Andreas & Pflüger, Michael, 2003, "Market structure and the taxation of international trade," Discussion Papers in Economics, University of Munich, Department of Economics, number 106, Oct.
• Stehn Jürgen, 2003, "Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 52, issue 1, pages 111-127, April, DOI: 10.1515/zfwp-2003-0107.
• Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003, "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche, CIRPEE, number 0313.
• Jamaes P. Ziliak & Thomas J. Kniesner, 2003, "The Effect of Income Taxation on Consumption and Labor Supply," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 54, Apr.
• Hellwig, Martin, 2003, "A utilitarian approach to the provision and pricing of excludable public goods," Papers, Sonderforschungsbreich 504, number 03-36.
• Bernard Salanié, 2003, "The Economics of Taxation," MIT Press Books, The MIT Press, number 0262194864, edition 1, ISBN: ARRAY(0x7969be80), December.
• Suzi Kerr, 2003, "Allocating Risks in a Domestic Greenhouse Gas Trading System," Motu Working Papers, Motu Economic and Public Policy Research, number 03_01, Mar.
• Marco Battaglini & Stephen Coate, 2003, "Pareto Efficient Income Taxation with Stochastic Abilities," NBER Working Papers, National Bureau of Economic Research, Inc, number 10119, Nov.
• Roger H. Gordon, 2003, "Taxation of Interest Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 9503, Feb.
• Louis Kaplow, 2003, "Public Goods and the Distribution of Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 9842, Jul.
• John Creedy, 2003, "The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles," Treasury Working Paper Series, New Zealand Treasury, number 03/29, Dec.
• Florence Jaumotte, 2003, "Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 376, Dec, DOI: 10.1787/082872464507.
• Dan Anderberg & Alessandro Balestrino & Umberto Galmarini, 2003, "Search and Taxation in a Model of Underground Economic Activities," Economic Inquiry, Western Economic Association International, volume 41, issue 4, pages 647-659, October.
• Ian W. H. Parry, 2003, "Fiscal Interactions and the Case for Carbon Taxes Over Grandfathered Carbon Permits," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 19, issue 3, pages 385-399.
• Giuseppe Dallera, 2003, "The Italian Tradition in Fiscal Theory: Taxation and Efficiency," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 11, issue 1, pages 123-158.
• Domenico da Empoli, 2003, "Equity Issues in the Italian Public Finance Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 11, issue 1, pages 159-169.
• Davide Fiaschi, 2003, "Fiscal policy and welfare in an endogenous growth model with heterogeneous endowments," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2003/18, Jan.
• Karne, Manisha & Venkatesh, Anand, 2003, "Ananlysis of productivity and efficiency in MSRTC," MPRA Paper, University Library of Munich, Germany, number 14292, Jun.
• Brassat, Marcel & Kiesewetter, Dirk, 2003, "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen
  [Tax benefits from employer-sponsored pension plans]," MPRA Paper, University Library of Munich, Germany, number 27262, Feb.
• Dan Usher, 2003, "Testing The Citizen-candidate Model," Working Paper, Economics Department, Queen's University, number 1013, Dec.
• Manuel Gomez, 2003, "Effects of Flat-Rate Taxes: to What Extent Does the Leisure Specification Matter?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 6, issue 2, pages 404-430, April, DOI: 10.1016/S1094-2025(03)00008-5.
• Fischer, Carolyn, 2003, "Output-Based Allocation of Environmental Policy Revenues and Imperfect Competition," RFF Working Paper Series, Resources for the Future, number dp-02-60, Jan.
• Fischer, Carolyn, 2003, "Market Power and Output-Based Refunding of Environmental Policy Revenues," RFF Working Paper Series, Resources for the Future, number dp-03-27, May.
• Parry, Ian, 2003, "Fiscal Interactions and the Case for Carbon Taxes over Grandfathered Carbon Permits," RFF Working Paper Series, Resources for the Future, number dp-03-46, Dec.
• Jürgen Stehn, 2003, "International Trade in Cyberspace:How to Tax Digital Goods," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 18, pages 243-265.
• Franco Modigliani & Robert Solow, 2003, "The bugaboo of double taxation," Journal of Financial Transformation, Capco Institute, volume 8, pages 6-7.
• Raul A. Barreto & James Alm, 2003, "Corruption, Optimal Taxation, and Growth," Public Finance Review, , volume 31, issue 3, pages 207-240, May, DOI: 10.1177/1091142103031003001.
• Thomas Eichner, 2003, "Imperfect Competition in the Recycling Industry," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 108-03.
• Mario Tirelli, 2003, "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer;Associazione per la Matematica, volume 26, issue 2, pages 97-128, November, DOI: 10.1007/s10203-003-0038-6.
• Helmuth Cremer & Arnaud Dellis & Pierre Pestieau, 2003, "Family size and optimal income taxation," Journal of Population Economics, Springer;European Society for Population Economics, volume 16, issue 1, pages 37-54, February, DOI: 10.1007/s001480100113.
• Ravi Kanbur & Matti Tuomala, 2003, "Understanding the Evolution of Inequality During Transition: The Optimal Income Taxation Framework," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0314, Feb.
• Jukka Pirttilä & Matti Tuomala, 2003, "Poverty Alleviation and Tax Policy," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0315, Apr.
• Jukka Pirttilä & Matti Tuomala, 2003, "Labour Income Uncertainty, Taxation and Public Provision," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0316, Sep.
• Matti Tuomala, 2003, "On Optimal Non-linear Income Taxation: Numerical Results Revisited," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0317, Sep.
• Sanna Tenhunen, 2003, "Optimal Tax Policy and Externality with General Equilibrium Effects," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0322, Oct.
• Robert A.J. Dur & Coen N. Teulings, 2003, "Are Education Subsidies an Efficient Redistributive Device?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 03-024/3, Mar, revised 19 Sep 2003.
• Andre, F.J. & Cardenete, M.A. & Velazquez, E., 2003, "Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium," Discussion Paper, Tilburg University, Center for Economic Research, number 2003-125.
• Australian Treasury, 2003, "Preliminary assessment of the impact of The New Tax System," Economic Roundup, The Treasury, Australian Government, issue 1, pages 1-49, April.
• Becker, Gary S & Mulligan, Casey B, 2003, "Deadweight Costs and the Size of Government," Journal of Law and Economics, University of Chicago Press, volume 46, issue 2, pages 293-340, October, DOI: 10.1086/377114.
• Christian Keuschnigg, 2003, "Taxation of a Venture Capitalist With a Portfolio of Firms," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-04, Nov.
• Christian Keuschnigg, 2003, "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-09, Apr.
• Ben Zissimos & Myrna Wooders, 2003, "Public Good Differentiation and the Intensity of Tax Competition," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0710, Nov.
• Kangoh Lee, 2003, "Should land and capital be taxed at a uniform rate?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 36, issue 2, pages 350-372, May, DOI: 10.1111/1540-5982.t01-1-00004.
• Maurice Marchand & Pierre Pestieau & María Racionero, 2003, "Optimal redistribution when different workers are indistinguishable," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 36, issue 4, pages 911-922, November, DOI: 10.1111/1540-5982.t01-3-00006.
• Sugata Ghosh & Sarmistha Pal, 2003, "The effect of inequality on growth: Theory and evidence from the Indian states," Development and Comp Systems, University Library of Munich, Germany, number 0309006, Sep.
• Joseph E. Mullat, 2003, "Judging Social Welfare Policy with the Solving of the Bargaining Problem," Game Theory and Information, University Library of Munich, Germany, number 0304004, Apr, revised 18 Apr 2005.
• Suzi Kerr, 2003, "Allocating Risks in a Domestic Greenhouse Gas Trading System," Others, University Library of Munich, Germany, number 0309003, Sep.
• Gwenael Piaser, 2003, "Labor Mobility and Income Tax Competition," Public Economics, University Library of Munich, Germany, number 0302002, Feb.
• Alejandro Esteller-More, 2003, "The Politics of Tax Administration: Evidence from Spain," Public Economics, University Library of Munich, Germany, number 0303004, Mar.
• Helmuth Cremer & ) & Pierre Pestieau, 2003, "Wealth Transfer Taxation: A Survey," Public Economics, University Library of Munich, Germany, number 0311003, Nov.
• Hellwig, Martin, 2003, "A Utilitarian Approach to the Provision and Pricing of Excludable Public Goods," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 03-36, Dec.
• Emilio Mart�n, 2003, "An application of the data envelopment analysis methodology in the performance assessment of the Zaragoza University Departments," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2003-06, Jun.
• Eggert, Wolfgang & Kolmar, Martin, 2003, "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE), number 03/07.
• Schindler, Dirk, 2003, "Optimal Income Taxation with a Risky Asset: The Triple Income Tax," CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE), number 03/11.
• Boyer, M. Martin & Schiller, Jörg, 2003, "Merging automobile regulatory bodies: The case of Atlantic Canada," Working Papers on Risk and Insurance, University of Hamburg, Institute for Risk and Insurance, number 11.
• Stehn, Jürgen, 2003, "Elektronischer Handel und Steuerstaat: neue Herausforderungen in der neuen Ökonomie," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy, number 2974.
• Stehn, Jürgen, 2003, "International trade in cyberspace: how to tax digital goods," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy, number 2981.
• Böhringer, Christoph & Lange, Andreas, 2003, "Economic Implications of Alternative Allocation Schemes for Emission Allowances: A Theoretical and Applied Analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-22.
• Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten, 2003, "Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-30.
• Spengel, Christoph & Schäfer, Anne, 2003, "The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-53.
• Böhringer, Christoph & Lange, Andreas, 2003, "Efficiency, Compensation, and Discrimination: What is at Stake When Implementing the EU Emissions Trading Scheme?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-73.

2002

• Bas Jacobs, 2002, "Optimal Taxation of Human Capital and Credit Constraints," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 02-044/2, May.
• Bas Jacobs, 2002, "Optimal Income Taxation with Endogenous Human Capital," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 02-045/2, May.
• Boone, J. & Bovenberg, A.L., 2002, "The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance," Discussion Paper, Tilburg University, Center for Economic Research, number 2002-57.
• Gilbert E. Metcalf & George Norman, 2002, "Oligopoly Deregulation and the Taxation of Commodities," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0209.
• Gilbert E. Metcalf & George Norman, 2002, "Oligopoly Deregulation in General Equilibrium: A Tax Neutralization Result," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0210.
• Baltasar Manzano & Jesús Ruiz, 2002, "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico, number 0212.
• François Cochard & Marc Willinger & Anastasios Xepapadeas, 2002, "Efficiency of Nonpoint Source Pollution Instruments with Externality Among Polluters:An Experimental Study," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2002-20.
• Paul J. Ferraro & R. David Simpson, 2002, "The Cost-Effectiveness of Conservation Payments," Land Economics, University of Wisconsin Press, volume 78, issue 3, pages 339-353.
• John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt, 2002, "The Welfare Implications of Increasing Disability Insurance Benefit Generosity," Department of Economics Working Papers, Department of Economics, Williams College, number 2002-02, Sep.
• Lucie Schmidt & Purvi Sevak, 2000, "AFDC, SSI, and Welfare Reform Aggressiveness: Caseload Reductions vs. Caseload Shifting," Department of Economics Working Papers, Department of Economics, Williams College, number 2002-03, Dec.
• Serrano, Guadalupe & Lopez-Bazo, Enrique & Garcia-Sanchis, Jose Ramon, 2002, "Complementarity between human capital and trade in regional technological progress," ERSA conference papers, European Regional Science Association, number ersa02p013, Aug.
• Joseph E. Mullat, 2002, "Judging Social Welfare Policy with the Solving of the Bargaining Problem," Game Theory and Information, University Library of Munich, Germany, number 0203007, Mar, revised 18 Apr 2005.
• Joseph E. Mullat, 2002, "Judging Social Welfare Policy with the Solving of the Bargaining Problem," Game Theory and Information, University Library of Munich, Germany, number 0207003, Jul, revised 18 Apr 2005.
• Danyang Xie, 2002, "On Time Inconsistency: A Technical Issue in Stackelberg Differential Games," Macroeconomics, University Library of Munich, Germany, number 0212004, Dec.
• Seung-Rae Kim, 2002, "Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999," Public Economics, University Library of Munich, Germany, number 0201003, Jan, revised 11 May 2004.
• Seung-Rae Kim, 2002, "Optimal Environmental Regulation in the Presence of Other Taxes: A Generalized Second-Best Rule," Public Economics, University Library of Munich, Germany, number 0201004, Jan, revised 10 Jul 2002.
• Moldovanu, Benny & Ewerhart II, Christian, 2002, "A Stylized Model of the German UMTS Auction," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 02-07, Jan.
• Koskela, Erkki & von Thadden, Leopold, 2002, "Optimal factor taxation under wage bargaining: a dynamic perspective," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2002,31.
• Schindler, Dirk & Hilgers, Bodo, 2002, "Shall We Tax the Risk Premium?," CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE), number 02/17.
• Ross, Matthias, 2002, "The impact of optimal tariffs and taxes on agglomeration," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 212.
• Brassat, Marcel & Kiesewetter, Dirk, 2002, "Steuervorteile durch Versorgungszusagen in Arbeitsverträgen," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 248.
• Knirsch, Deborah, 2002, "Neutrality-based effective tax rates," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 249.
• Andersson, Fredrik & Konrad, Kai A., 2002, "Human capital investment and globalization in extortionary states
  [Humankapitalinvestitionen und Globalisierung in Ausbeutungsstaaten]," Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center, number FS IV 02-01.
• Andersson, Fredrik & Konrad, Kai A., 2002, "Taxation and education investment in the tertiary sector
  [Besteuerung und Bildungsinvestitionen im tertiären Sektor]," Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center, number FS IV 02-17.
• Schäfer, Anne & Spengel, Christoph, 2002, "ICT and international corporate taxation: tax attributes and scope of taxation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-81.
• Schröer, André, 2002, "Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-53.
• Lammersen, Lothar, 2002, "Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-47.
• Lammersen, Lothar, 2002, "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-46.
• Rutherford, Thomas F. & Böhringer, Christoph, 2002, "In Search of a Rationale for Differentiated Environmental Taxes," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-30.
• Böhringer, Christoph, 2002, "Environmental tax differentiation between industries and households - implications for efficiency and employment: a multi-sector intertemporal CGE analysis for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-08.
• Thomas J. Kniesner & James P. Ziliak, 2002, "Tax Reform and Automatic Stabilization," American Economic Review, American Economic Association, volume 92, issue 3, pages 590-612, June.
• Carlos de Miguel & Baltasar Manzano, 2002, "Optimal Oil Taxation in a Small Open Economy," Working Papers, Asociación Española de Economía y Finanzas Internacionales, number 02-03, May.
• Pitafi, Basharat A.K. & Roumasset, James A., 2002, "Optimal Green Taxation with Both Emission and Commodity Taxes," 2002 Annual meeting, July 28-31, Long Beach, CA, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association), number 19693, DOI: 10.22004/ag.econ.19693.
• Parry, Ian W.H., 2002, "Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions," Discussion Papers, Resources for the Future, number 10481, DOI: 10.22004/ag.econ.10481.
• Calcott, Paul & Walls, Margaret, 2002, "Waste, Recycling, and "Design for Environment": Roles for Markets and Policy Instruments," Discussion Papers, Resources for the Future, number 10900, DOI: 10.22004/ag.econ.10900.
• Antonio Manresa & Ferran Sancho, 2002, "Implementing a Double Dividend: Recycling Ecotaxes Towards Lower Labour Taxes," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 536.02, Aug.
• Guadalupe Serrano & Enrique Lopez Bazo & Jose Ramon Garcia Sanchi, 2002, "Complementarity between human capital and trade in regional technological progress," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 83.
• Robin Boadway & Maurice Marchand & Pierre Pestieau & María Del Mar Racionero, 2002, "Optimal Redistribution with Heterogeneous Preferences for Leisure," Journal of Public Economic Theory, Association for Public Economic Theory, volume 4, issue 4, pages 475-498, October, DOI: 10.1111/1097-3923.00106.
• Gunther Rehme, 2002, "Distributive Policies and Economic Growth: An Optimal Taxation Approach," Metroeconomica, Wiley Blackwell, volume 53, issue 3, pages 315-338, August.
• Walter H. Fisher & Christian Keuschnigg, 2002, "Public Policy for Efficient Education," Metroeconomica, Wiley Blackwell, volume 53, issue 4, pages 361-390, November.
• James E. Anderson, 2002, "Trade Reform Diagnostics with Many Households, Quotas, and Tariffs," Review of International Economics, Wiley Blackwell, volume 10, issue 2, pages 215-236, May, DOI: 10.1111/1467-9396.00328.
• Carmen Bevia & Inigo Iturbe–Ormaetxe, 2002, "Redistribution and Subsidies for Higher Education," Scandinavian Journal of Economics, Wiley Blackwell, volume 104, issue 2, pages 321-340, June, DOI: 10.1111/1467-9442.00289.
• Juan Carlos Conesa & Dirk Krueger, 2002, "On the Optimal Progressivity of the Income Tax Code," Centro de Alti­simos Estudios Ri­os Pe©rez(CAERP), Centro de Altisimos Estudios Rios Perez (CAERP), number 4, Jun.
• Jean-François Gautier, 2002, "Taxation optimale de la consommation et biens informels," Revue économique, Presses de Sciences-Po, volume 53, issue 3, pages 599-610.
• Stanley L. Winer & Walter Hettich, 2002, "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers, Carleton University, Department of Economics, number 02-11, Aug, revised 2004.
• José Manuel González-Páramo & Diego Martínez López, 2002, "Provisión eficiente de inversión pública financiada con impuestos distorsionantes," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2002/08.
• Arantza Gorostiaga, 2002, "Should Fiscal Policy Be Di.erent in a Non-Competitive Framework?," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2002/11.
• Rainer Niemann & Caren Sureth, 2002, "Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory," CESifo Working Paper Series, CESifo, number 709.
• Joann Weiner, 2002, "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 10-20, April.