Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H21: Efficiency; Optimal Taxation

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Most recent items first, undated at the end.

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2024 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
by Fabian Kindermann & Dirk Krueger

2017 Boosting taxes for boasting about houses: Status concerns in the housing market
by Schünemann, Johannes & Trimborn, Timo

2017 Consensus income distribution
by Stark, Oded & Falniowski, Fryderyk & Jakubek, Marcin

2017 Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich
by Boysen-Hogrefe, Jens

2017 Towards a comprehensive approach to climate policy, sustainable infrastructure, and finance
by Bak, Céline & Bhattacharya, Amar & Edenhofer, Ottmar & Knopf, Brigitte

2017 Policy options for a socially balanced climate policy
by Schwerhoff, Gregor & Dao, Nguyen Thang & Edenhofer, Ottmar & Grimalda, Gianluca & Jakob, Michael & Klenert, David & Siegmeier, Jan

2017 Habit formation and the Pareto-efficient provision of public goods
by Aronsson, Thomas & Schöb, Ronnie

2017 Optimal Taxation with Private Insurance
by Yongsung Chang & Yena Park

2017 Household bargaining, spouses' consumption patterns and the design of commodity taxes
by Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin

2017 Should Pollution Taxes Be Targeted At Income Redistribution?
by Bas (B.) Jacobs & Rick (F.) van der Ploeg

2017 Analysis of tax harmonisation in the SADC
by Michael Ade & Jannie Rossouw & Tendai Gwatidzo

2017 How do wage earners respond to a large kink? Evidence on earnings and deduction behavior from Austria
by Paetzold, Jörg

2017 Optimal Social Assistance and Umemployment Insurance in a Life-Cycle Model of Family Labor Supply and Savings
by Peter Haan & Victoria Prowse

2017 Optimal Policies for Sin Goods and Health Care: Tax or Subsidy?
by Cheng, Chu-Chuan & Chu, Hsun

2017 The economic distortions of a border-adjusted corporate cash flow tax
by McGee, M Kevin

2017 Public Investment, Taxation and Transfer of Technology
by Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas

2017 Decomposing the Marginal Excess Burden of Australia’s Goods and Services Tax
by Verikios, George & Patron, Jodie & Gharibnavaz, Reza

2017 On the Welfare Benefits of Taxation
by St Pierre, Charles

2017 Should pollution taxes be targeted at income redistribution?
by Bas Jacobs & Frederick van der Ploeg

2017 Climate Policies Under Climate Model Uncertainty: Max-Min and Min-Max Regret
by Armon Rezai & Frederick van der Ploeg

2017 Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth, 2001-2014
by Mukherjee, Sacchidananda

2017 The Taxation of Recreational Marijuana: Evidence from Washington State
by Benjamin Hansen & Keaton Miller & Caroline Weber

2017 A Welfarist Role for Nonwelfarist Rules: An example with envy
by Matthew Weinzierl

2017 Generalized Compensation Principle
by Aleh Tsyvinski & Nicolas Werquin

2017 Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
by Don Fullerton & Chi L. Ta

2017 Intergenerational Mobility and Support for Redistribution
by Alberto Alesina & Stefanie Stantcheva & Edoardo Teso

2017 The Performance of VAT in DGD-partner countries
by Mattéo Godin & Romain Houssa & Kelbesa Megersa

2017 Institutional quality, economic development and the performance of VAT
by Romain Houssa & Kelbesa Megersa

2017 Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?
by Emanuel Hansen

2017 Optimal Climate Policies in a Dynamic Multi-Country Equilibrium Model
by Elmar Hillebrand & Marten Hillebrand

2017 Das bedingungslose Grundeinkommen: Der löchrige Traum vom Schlaraffenland
by Schneider, Hilmar

2017 Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014
by Rubolino, Enrico & Waldenström, Daniel

2017 Tax Progressivity and Top Incomes: Evidence from Tax Reforms
by Rubolino, Enrico & Waldenström, Daniel

2017 Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes
by Cremer, Helmuth & Lozachmeur, Jean-Marie & Roeder, Kerstin

2017 Time-Poor, Working, Super-Rich
by Corneo, Giacomo

2017 Effective marginal and average tax rates in the 2017 Italian tax-benefit system for individuals and household
by Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli

2017 Design of optimal corrective taxes in the alcohol market
by Rachel Griffith & Martin O'Connell & Kate Smith

2017 Top Earners: Cross-Country Facts
by Alejandro Badel & Moira Daly & Mark Huggett & Martin Nybom

2017 Child Care Subsidies, Quality, and Optimal Income Taxation
by Bastani, Spencer & Blomquist, Sören & Micheletto, Luca

2017 Optimal Taxation, Redistribution, and Environmental Externalities
by Aronsson, Thomas & Sjögren, Tomas

2017 Capital Taxation in a Fiscal Union – Implications of Simultaneous Horizontal and Decentralized Leadership
by Sjögren, Tomas

2017 Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons
by Aronsson, Thomas & Johansson-Stenman, Olof

2017 Habit Formation and the Pareto-Efficient Provision of Public Goods
by Aronsson, Thomas & Schöb, Ronnie

2017 Petroleum tax competition subject to capital rationing
by Osmundsen, Petter & Lovas, Kjell & Emhjellen, Magne

2017 Tax Progressivity and Top Incomes: Evidence from Tax Reforms
by Rubolino, Enrico & Waldenström, Daniel

2017 Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014
by Rubolino, Enrico & Waldenström, Daniel

2017 Income shifting as income creation? The intensive vs. the extensive shifting margins
by Selin, Håkan & Simula, Laurent

2017 Top earners: cross-country facts
by Badel, Alejandro & Daly, Moira & Huggett, Mark & Nybom, Martin

2017 Too slow a change? Deep habits, consumption shifts and transitory tax
by van den Bijgaart, I.M.

2017 Emission Taxes and Damage Thresholds in the Presence of Pre-existing Regulations
by Ross McKitrick

2017 Decomposing the marginal excess burden of the GST
by George Verikios & Jodie Patron & Reza Gharibnavaz

2017 Optimal Taxes Under Private Information: The Role of the Inflation Tax
by Gomis-Porqueras, Pedro & Waller, Christopher J.

2017 Aiyagari Meets Ramsey: Optimal Capital Taxation with Incomplete Markets
by Chen, Yunmin & Chien, YiLi & Yang, C.C.

2017 Capital Taxation with Heterogeneous Discounting and Collateralized Borrowing
by Nina Biljanovska & Alexandros Vardoulakis

2017 Standards, taxes and social welfare
by Adriana Gama

2017 Intergenerational transfers, tax policies and public debt
by Erwan MOUSSAULT

2017 Embedding Cooperation in General-equilibrium Models
by John E. Roemer

2017 Tax progressivity and top incomes: Evidence from tax reforms
by Rubolino, Enrico & Waldenström, Daniel

2017 Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014
by Rubolino, Enrico & Waldenström, Daniel

2017 Design of optimal corrective taxes in the alcohol market
by Griffith, Rachel & O'Connell, Martin & Smith, Kate

2017 Intergenerational Mobility and Preferences for Redistribution
by Alesina, Alberto & Stantcheva, Stefanie & Teso, Edoardo

2017 Optimal income taxation theory and principles of fairness
by FLEURBAEY Marc & MANIQUET François

2017 Pension Incentives and Formal-Sector Labor Supply: Evidence from Colombia
by Oscar Becerra

2017 Optimal Spatial Taxation: Are Big Cities too Small?
by Jan Eeckhout & Nezih Guner

2017 The Simple Economics of White Elephants
by Juan-José Ganuza & Gerard Llobet

2017 Should Pollution Taxes be Targeted at Income Redistribution?
by Bas Jacobs & Rick van der Ploeg

2017 Leveraging Wage Subsidies to Facilitate Fair Wages and Increase Social Welfare
by Tomer Blumkin & Haim Pinhas & Ro'i Zultan

2017 Politically Feasible Reforms of Non-Linear Tax Systems
by Felix Bierbrauer & Pierre C. Boyer

2017 Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment
by Dirk Schindler

2017 Child Care Subsidies, Quality, and Optimal Income Taxation
by Spencer Bastani & Sören Blomquist & Luca Micheletto

2017 Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins
by Håkan Selin & Laurent Simula

2017 Petroleum Tax Competition Subject ot Capital Rationing
by Petter Osmundsen & Kjell Løvås & Magne Emhjellen

2017 Renewable Technology Adoption and the Macroeconomy
by Bernardino Adao & Borghan Narajabad & Ted Loch-Temzelides

2017 As Easy as ABC? Multidimensional Screening in Public Finance
by Sander Renes & Floris Zoutman

2017 The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance
by Kevin Spiritus & Robin Boadway

2017 Transfer Taxes and Household Mobility: Distortion on the Housing or Labor Market?
by Christian A. L. Hilber & Teemu Lyytikäinen

2017 Occupational Choice with Endogenous Spillovers
by Facundo Albornoz & Antonio Cabrales & Esther Hauk

2017 The crucial role of social welfare criteria for optimal inheritance taxation
by Esteban García-Miralles

2017 Optimal taxation and the tradeoff between efficiency and redistribution
by George Economides & Anastasios Rizos

2017 Die Beseitigung des Mittelstandsbauchs – Varianten und Kosten
by Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler

2017 Does financial VAT affect the size of the financial sector?
by López-Laborda, Julio & Peña, Guillermo

2017 Policy options for a socially balanced climate policy
by Schwerhoff, Gregor & Nguyen, Thang Dao & Edenhofer, Ottmar & Grimalda, Gianluca & Jakob, Michael & Klenert, David & Siegmeier, Jan

2017 On Risk Induced by Technical Change
by Burak Ünveren

2017 Tabaksteuer in Griechenland: steuerpolitische Fehlentscheidungen
by Florian Steidl & Berthold U. Wigger

2017 Grunderwerbsteuer im Länderfinanzausgleich: Umverteilung der Zusatzlast der Besteuerung
by Jens Boysen-Hogrefe

2017 Hold or sell? How capital gains taxation affects holding decisions
by Annika Hegemann & Angela Kunoth & Kristina Rupp & Caren Sureth-Sloane

2017 Ageing-driven pension reforms
by Jan Bonenkamp & Lex Meijdam & Eduard Ponds & Ed Westerhout

2017 Daddy months
by Volker Meier & Helmut Rainer

2017 Locational efficiency in a federal system without land rent taxation
by Robert Philipowski

2017 Milli Gelirin Vergi Yükü Üzerindeki Etkileri: ARDL Sınır Testi Yaklaşımı ile Türkiye Üzerine Bir İnceleme (1924-2014)
by Ferdi ÇELİKAY

2017 Impact of Capital Market Integration on Skilled-Unskilled Labor Choice
by Tsubuku, Masafumi & Ogawa, Hikaru

2017 Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates
by Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang

2017 Taxing the Rich
by Augustin Landier & Guillaume Plantin

2017 Optimal Time-Consistent Government Debt Maturity
by Davide Debortoli & Ricardo Nunes & Pierre Yared

2017 Social-Optimal Household Food Waste: Taxes and Government Incentives
by Bhagyashree Katare & Dmytro Serebrennikov & H. Holly Wang & Michael Wetzstein

2017 Tax structure and economic growth: Evidence from the European Union
by Desislava Stoilova

2017 Fiscal equalization and lobbying
by Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo

2017 Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
by Margaret K. McKeehan & George R. Zodrow

2017 Environmental Protection for Sale: Strategic Green Industrial Policy and Climate Finance
by Carolyn Fischer

2017 Second-Best Renewable Subsidies to De-carbonize the Economy: Commitment and the Green Paradox
by Armon Rezai & Frederick Ploeg

2017 Non-Equivalence Of Specific And Ad Valorem Taxation In The Competitive Market With Tax Evasion
by HUANG, CHE-CHIANG & UENG, K.L. GLEN & HU, JIN-LI

2017 Las aglomeraciones urbanas y los impuestos: algunas ideas derivadas de la aplicación de la curva de Laffer al impuesto sobre la renta español en diferentes escenarios espaciales
by Varela-Candamio, Laura & Rubiera Morollón, Fernando

2017 Redistribution and insurance with simple tax instruments
by Findeisen, Sebastian & Sachs, Dominik

2017 Social insurance with competitive insurance markets and risk misperception
by Cremer, Helmuth & Roeder, Kerstin

2017 Redistribution by means of lotteries
by Gauthier, Stéphane & Laroque, Guy

2017 Voting over selfishly optimal nonlinear income tax schedules
by Brett, Craig & Weymark, John A.

2017 Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting
by Beer, Sebastian & Loeprick, Jan

2017 Carbon pricing, carbon sequestration and social discounting
by Belfiori, Maria Elisa

2017 The political economy of mitigation and adaptation
by Habla, Wolfgang & Roeder, Kerstin

2017 Strategic fiscal policies in Europe: Why does the labour wedge matter?
by Langot, François & Lemoine, Matthieu

2017 VAT rate dispersion and TFP loss in China’s manufacturing sector
by Chen, Shawn Xiaoguang

2017 A note on optimal fiscal policy in an economy with private borrowing limits
by Azzimonti, Marina & Yared, Pierre

2017 Strategic carbon taxation and energy pricing under the threat of climate tipping events
by Zhang, Xiao-Bing & Zhu, Lei

2017 Who should pay an insurance premium for equality of the newborn’s opportunity?
by Furukawa, Yosuke

2017 The political economy of the fiscal deficit in nineteenthcentury Chile
by Pastén, Roberto

2017 La economía política del déficit fiscal en el Chile del siglo XIX
by Pastén, Roberto

2017 Comparative Analysis of the Effectiveness of Special Economic Zones and Their Influence on the Development of Territories
by Olga Sinenko & Igor Mayburov

2017 Nachhaltiges Entwicklungsziel Trinkwasser: Faire Gestaltung der Grundversorgung durch Blocktarife
by Christian von Hirschhausen & Maya Flekstad & Georg Meran & Greta Sundermann

2017 Clean Drinking Water as a Sustainable Development Goal: Fair, Universal Access with Increasing Block Tariffs
by Christian von Hirschhausen & Maya Flekstad & Georg Meran & Greta Sundermann

2017 Relative efficiency within a tax administration: The effects of result improvement
by Elena Villar Rubio & Pedro Enrique Barrilao González & Juan Delgado Alaminos

2017 Financial transaction tax and banking margins: An empirical note for Colombia
by Ignacio Lozano-Espitia & Hernando Vargas-Herrera & Norberto Rodríguez-Niño

2017 Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten
by Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler

2017 The Degree Of Compliance Based On Vat In Romania Between 1995 And 2015
by TODOR Silvia Paula & GHIUR Rodica & BREZEANU Petre

2017 The Performance Management And The Primary Directions Of Modernization Within The Tax Administration In Romania
by MOGOIU Carmen Mihaela

2017 Financial transaction tax and banking margins: An empirical note for Colombia
by Ignacio Lozano-Espitia & Hernando Vargas-Herrera & Norberto Rodríguez-Niño

2017 Household Consumption When the Marriage Is Stable
by Laurens Cherchye & Thomas Demuynck & Bram De Rock & Frederic Vermeulen

2016 A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands
by Nicole Bosch & Vincent Dekker & Kristina Strohmaier

2016 The Social Marginal Cost Curve and a Corner Solution of the Second-best Level of Public Good Provision: A Review and an Extension
by Ming Chung Chang & Hsiao-Ping Peng & Yan-Ching Ho

2016 RE-thinking market failure in the light of the imperfect state
by Raul V. Fabella & Vigile Marie Fabella

2016 The Piketty-ism – a Childhood Illness for the 21st Century [Pikettismul – boala copilăriei în secolul XXI]
by Pohoaţă Ion

2016 Behavioral Responses to Wealth Transfer Taxation: Bunching Evidence from Germany
by Glogowsky, Ulrich

2016 Universal versus Targeted Preschools: An Optimal Tax Approach
by Sachs, Dominik & Abbott, Brant

2016 The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany
by Schächtele, Simeon

2016 The Efficiency Costs of Dividend Taxation with Managerial Firms
by Köthenbürger, Marko & Stimmelmayr, Michael

2016 Can a concern for status reconcile diverse social welfare programs?
by Stark, Oded & Jakubek, Marcin

2016 The Flypaper Effect in Germany: An East-West Comparison
by Korzhenevych, Artem & Langer, Sebastian

2016 Regulation versus Taxation
by Hirte, Georg & Rhee, Hyok-Joo

2016 National climate policies in times of the European Union Emissions Trading System (EU ETS)
by Burmeister, Johannes & Peterson, Sonja

2016 Is financial VAT neutral to financial sector size?
by López-Laborda, Julio & Peña, Guillermo

2016 A data-driven procedure to determine the bunching window: An application to the Netherlands
by Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole

2016 Experimental Evidence on Tax Salience and Tax Incidence
by Morone, Andrea & Nemore, Francesco & Nuzzo, Simone

2016 Optimal unemployment insurance and international risk sharing
by Moyen, Stéphane & Stähler, Nikolai & Winkler, Fabian

2016 Tax compliance costs: Cost burden and cost reliability
by Eichfelder, Sebastian & Hechtner, Frank

2016 Does capital tax uncertainty delay irreversible risky investment?
by Niemann, Rainer & Sureth, Caren

2016 Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit
by Alberternst, Stephan

2016 Interest barrier and capital structure response
by Alberternst, Stephan & Sureth-Sloane, Caren

2016 Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?
by Hegemann, Annika

2016 Efikasnost poreza na dodanu vrijednost u Hrvatskoj
by Hrvoje Šimović & Milan Deskar-Škrbić

2016 Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction
by Vincenzo Prete & Alessandro Sommacal & Claudio Zoli

2016 Optimal time-consistent government debt maturity
by Davide Debortoli & Ricardo Nunes & Pierre Yared

2016 The affordability of the Sustainable Development Goals: A myth or reality?
by Chongcharoentanawat, Patima & Haile, Kaleab & Kleine Deters, Bart & Kool, Tamara & Osei Kwadwo, Victor

2016 Banking Crisis, Moral Hazard and Fiscal Policy Responses
by Jin Cheng & Meixing Dai & Frédéric Dufourt

2016 Analysis of the long term effects of a company tax cut
by Michael Kouparitsas & Dinar Prihardini & Alexander Beames

2016 Taxing pensions
by Cremer, Helmuth & Pestieau, Pierre

2016 How Efficient are the Current U.S. Beer Taxes?
by Vinish Shrestha

2016 Is a Minimum Wage an Appropriate Instrument for Redistribution?
by Aart Gerritsen & Bas Jacobs

2016 Fiscal Policy with Limited-Time Commitment
by Alex Clymo & Andrea Lanteri

2016 Redistributive Politics and the Tyranny of the Middle Class
by Floris T. Zoutman & Bas Jacobs & Egbert L. W. Jongen

2016 The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates
by Centre for European Economic Research (ZEW)

2016 The Impact of Tax Planning on Forward-Looking Effective Tax Rates
by Centre for European Economic Research (ZEW)

2016 The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates
by Centre for European Economic Research (ZEW)

2016 Financial Transaction Taxes in the European Union
by Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote

2016 Study on Structures of Aggressive Tax Planning and Indicators
by Ramboll Management Consulting & Corit Advisory

2016 Optimal Taxation and Public Provision for Poverty Reduction
by Kanbur Ravi & Paukkeri Tuuli & Pirttila Jukka & Tuomala Matti

2016 On the optimal lifetime redistribution and equality of opportunities
by Terhi Ravaska & Sanna Tenhunen & Matti Tuomala

2016 Taxing the Rich
by Augustin Landin & Guillaume Plantin

2016 Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation
by Tamar Kbiladze & David Kbiladze

2016 Rating Change and CEO Turnover
by Annamaria Menichini & Francesca Toscano

2016 Taxing and Regulating Vices
by Annamaria Menichini & Giovanni Immordino & Maria Grazia Romano

2016 Subjective Well-Being, Peer Comparisons and Optimal Income Taxation
by David Ulph & Sean Slack

2016 Environmental Taxation
by Williams III, Roberton C.

2016 Environmental Protection for Sale: Strategic Green Industrial Policy and Climate Finance
by Fischer, Carolyn

2016 Strategic Subsidies for Green Goods
by Fischer, Carolyn

2016 Job Qualities, Search Unemployment, and Public Policy
by Jian Xin Heng & Benoit Julien & John Kennes & Ian King

2016 Optimal Unemployment Insurance and Redistribution
by Robin Boadway & Katherine Cuff

2016 Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information
by Robin Boadway & Motohiro Sato & Jean-François Tremblay

2016 Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments
by Kaushal Kishore

2016 Dynamic Tax Competition, Home Bias and the Gain from Non-preferential Agreements
by Kaushal Kishore

2016 Dynamic Inconsistency, Falling Cost of Capital Relocation and Preferential Taxation of Foreign Capital
by Kaushal Kishore

2016 Are Preferential Tax Holidays Dynamic Inconsistent?
by Kaushal Kishore

2016 Growth Effects of Annuities and Government Transfers in Perpetual Youth Models
by Miyoshi, Yoshiyuki & Toda, Alexis Akira

2016 Government Commitment and Unemployment Insurance Over the Business Cycle
by Pei, Yun & Xie, Zoe

2016 Temptation and the efficient taxation of education and labor
by Bethencourt, Carlos & Kunze, Lars

2016 The Effects of Secondary Markets and Unsecured Credit on Inflation Dynamics
by Dominguez, Begona & Gomis-Porqueras, Pedro

2016 A Quantitative Theory of Time-Consistent Unemployment Insurance
by Xie, Zoe & Pei, Yun

2016 Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers
by Miyazaki, Takeshi & Ishida, Ryo

2016 Optimal abatement and taxation for internalizing externalities: A dynamic game with feedback strategies
by Halkos, George & Papageorgiou, George

2016 Changes in the optimal tax rate in South Africa prior and subsequent to the global recession period
by Motloja, Lehlohonolo & Makhoana, Tsholofelo & Kassoma, Rooyen & Houdman, Rozadian & Phiri, Andrew

2016 Experimental Evidence on Tax Salience and Tax Incidence
by Morone, Andrea & Nemore, Francesco & Nuzzo, Simone

2016 Optimal income taxation with a stationarity constraint in a dynamic stochastic economy
by Berliant, Marcus & Fujishima, Shota

2016 Dynamic Analysis of Health Status in a Small Open Economy
by Kawagishi, Taketo & Nakamoto, Yasuhiro

2016 The Structure of Government Spending and the Business Cycle
by Grechyna, Daryna

2016 Optimal Income Taxation with a Stationarity Constraint in a Dynamic Stochastic Economy
by Berliant, Marcus & Fujishima, Shota

2016 Retirement Financing: An Optimal Reform Approach
by Hosseini, Roozbeh & Shourideh, Ali

2016 Public bad conflicts: Cyclical Nash strategies and Stackelberg solutions
by Halkos, George & Papageorgiou, George

2016 The growth trade-off between direct and indirect taxes in South Africa: Evidence from a STR model
by Phiri, Andrew

2016 A More Precise Approach to Fiscal Consolidation and Sustainability
by Afonso, Sérgio

2016 Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status
by Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald

2016 Transfer Pricing Aggressiveness And Financial Derivatives Practices: Empirical Evidences From United Kingdom
by Ricardo Santos & Samuel Pereira & Elísio Brandão

2016 Macro Policy Responses to Natural Resource Windfalls and the Crash in Commodity Prices
by Rick van der Ploeg

2016 Resource Funds: Stabilizing, parking, and inter-generational transfer
by Anthony J Venables & Samuel Wills

2016 Second-Best Renewable Subsidies to De-Carbonize the Economy; Commitment and the Green Paradox
by Armon Rezai & Frederick van der Ploeg

2016 Optimal Capital Income Taxation in the Case of Private Donations to Public Goods
by Shigeo Morita & Takuya Obara

2016 Public Finance, Economic Growth and Inequality: A Survey of the Evidence
by Åsa Johansson

2016 Boosting Productivity in Finland
by Christophe André & Thomas Chalaux

2016 The Optimal Threshold for GST on Imported Goods
by John Creedy

2016 Optimal Taxation and R&D Policies
by Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva

2016 Public Debt as Private Liquidity: Optimal Policy
by George-Marios Angeletos & Fabrice Collard & Harris Dellas

2016 A Distribution-Neutral Perspective On Tax Expenditure Limitations
by Louis Kaplow

2016 The Politics of FDI Expropriation
by Marina Azzimonti

2016 A Simpler Theory of Optimal Capital Taxation
by Emmanuel Saez & Stefanie Stantcheva

2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
by Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin

2016 The Effects of Unemployment Insurance Benefits: New Evidence and Interpretation
by Johannes F. Schmieder & Till von Wachter

2016 Popular Acceptance of Inequality due to Brute Luck and Support for Classical Benefit-Based Taxation
by Matthew Weinzierl

2016 Optimal Tax Administration
by Michael Keen & Joel Slemrod

2016 Taxing Wealth: Evidence from Switzerland
by Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny

2016 Optimal Automatic Stabilizers
by Alisdair McKay & Ricardo Reis

2016 Unsticking the Flypaper Effect Using Distortionary Taxation
by Carlos A. Vegh & Guillermo Vuletin

2016 Environmental Taxation
by Roberton C. Williams III

2016 U.S. Inequality, Fiscal Progressivity, and Work Disincentives: An Intragenerational Accounting
by Alan J. Auerbach & Laurence J. Kotlikoff & Darryl R. Koehler

2016 Taxation, Corruption, and Growth
by Philippe Aghion & Ufuk Akcigit & Julia Cagé & William R. Kerr

2016 Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions
by Benjamin B. Lockwood & Matthew C. Weinzierl

2016 Measuring Tax Administration Effectiveness and its Impact on Tax Revenue
by Arindam Das-Gupta & Gemma B. Estrada & Donghyun Park

2016 How Many Harberger Triangles Does it Take to Fill one Okun Gap?
by Aart Gerritsen

2016 Equity and Efficiency in Rationed Labor Markets
by Aart Gerritsen

2016 Optimal Nonlinear Taxation: The Dual Approach
by Aart Gerritsen

2016 Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung
by Felix Bierbrauer

2016 Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability
by Salvador Ortigueira & Joana Pereira

2016 Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded
by Xi CHEN & Ioana SALAGEAN & Benteng ZOU

2016 Efficiency Wages: Variants and Implications
by Schlicht, Ekkehart

2016 Which Should the Government Subsidize: Child Care or Elderly Care?
by Atsushi Miyake & Masaya Yasuoka

2016 Taxing Pensions
by Cremer, Helmuth & Pestieau, Pierre

2016 Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
by Kroft, Kory & Kucko, Kavan & Lehmann, Etienne & Schmieder, Johannes F.

2016 Social Insurance with Competitive Insurance Markets and Risk Misperception
by Cremer, Helmuth & Roeder, Kerstin

2016 Lone Parents, Time-Limited In-Work Credits and the Dynamics of Work and Welfare
by Brewer, Mike & Cribb, Jonathan

2016 Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S
by Maniquet, François & Neumann, Dirk

2016 Taxing pensions
by Cremer, Helmuth & Pestieau, Pierre

2016 Intergenerational Mobility and Preferences for Redistribution
by Alberto Alesina & Stefanie Stantcheva & Edoardo Teso

2016 Optimal Taxation and R&D Policies
by Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva

2016 Political preferences for redistribution in Sweden
by Bastani, Spencer & Lundberg, Jacob

2016 Anti-discrimination Legislation and the Efficiency-Enhancing Role of Mandatory Parental Leave
by Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca

2016 Consumption Norms with Endogenous Norm Beliefs – Implications for Welfare, Commodity Taxation and Income Redistribution
by Sjögren, Tomas

2016 Social Comparisons and Optimal Taxation in a Small Open Economy
by Aronsson, Thomas & Johansson-Stenman, Olof & Sjögren, Tomas

2016 Essays on Intergenerational Income Mobility, Geographical Mobility, and Education
by Heidrich, Stefanie

2016 Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status
by Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald

2016 Tradable Permits in Cost–Benefit Analysis. A Numerical Illustration
by Johansson, Per-Olov

2016 On the Treatment of Emissions Trading and Green and White Certificates in Cost–Benefit Analysis
by Johansson, Per-Olov

2016 Optimal Taxation with Endogenous Return to Capital
by Kristjánsson, Arnaldur Sölvi

2016 Taxing Royalty Payments
by Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm

2016 The impact of price changes on volume sales of alcoholic beverages in Sweden, 2006–2013
by Hortlund, Per & Mihaescu, Oana

2016 On the Treatment of Emissions Trading and Green and White Certificates in Cost-Benefits Analysis
by Johansson, Per-Olov

2016 Social Comparisons and Optimal Taxation in a Small Open Economy
by Aronsson, Thomas & Johansson-Stenman, Olof & Sjögren, Tomas

2016 The Political Economy of Mitigation and Adaptation
by Habla, Wolfgang & Roeder, Kerstin

2016 Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status
by Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald

2016 Genuine Saving and Conspicuous Consumption
by Aronsson, Thomas & Johansson-Stenman, Olof

2016 The antipoverty performance of universal and means-tested benefits with costly take-up
by Alari Paulus

2016 Redistribution Through Charity, and Optimal Taxation when People are Concerned with Social Status
by Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner

2016 La finanza pubblica nel pensiero di De Viti De Marco
by Ruggero Paladini

2016 Marginal deadweight loss when the income tax is nonlinear
by Blomquist, S. & Simula, L.

2016 Openness and the Optimal Taxation of Foreign Know-How
by Monge-Naranjo, Alexander

2016 Optimal Taxation, Marriage, Home Production, and Family Labor Supply
by Gayle, George-Levi & Shephard, Andrew

2016 Optimal Unemployment Insurance and International Risk Sharing
by Stephane Moyen & Nikolai Stähler & Fabian Winkler

2016 The Distributional Effects of a Carbon Tax on Current and Future Generations
by Stephie Fried & Kevin Novan & William B. Peterman

2016 Optimal time-consistent government debt maturity
by Debortoli, Davide & Nunes, Ricardo & Yared, Pierre

2016 A Quantitative Theory of Time-Consistent Unemployment Insurance
by Pei, Yun & Xie, Zoe

2016 Fiscal austerity in ambiguous times
by Ferrière, Axelle & Karantounias, Anastasios G.

2016 A Note on the Effects of Income-Splitting under Dual Income Tax
by Seppo Kari & Olli Ropponen

2016 Environmental Protection for Sale: Strategic Green Industrial Policy and Climate Finance
by Carolyn Fischer

2016 Strategic Subsidies for Green Goods
by Carolyn Fischer

2016 An evaluation of French municipal solid waste pricing system
by Houévoh Amandine R. Gnonlonfin

2016 An evaluation of French municipal solid waste pricing system
by Houévoh Amandine R. Gnonlonfin

2016 Optimal Redistribution with a Shadow Economy
by Doligalski, Pawel; Rojas, Luis E.

2016 Political Economy of Tax Reforms – Workshop proceedings
by Savina Princen

2016 Adverse selection, commitment and exhaustible resource taxation
by Julie Ing

2016 Measuring Tax Administration Effectiveness and its Impact on Tax Revenue
by DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun

2016 Optimal automatic stabilizers
by Alisdair McKay & Ricardo Reis

2016 Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
by McKeehan, Margaret K. & Zodrow, George R.

2016 Pension Incentives and Early Retirement
by Barbara Engels & Johannes Geyer & Peter Haan

2016 Distributional Effects of Taxing Financial Transactions and the Low Interest Rate Environment
by Dorothea Schäfer

2016 Dynamic Equality of Opportunity
by John E. Roemer & Burak Unveren

2016 The Optimal Distribution of Income Revisited
by Ray C. Fair

2016 Taxation, industry integration and production efficiency
by Simone Moriconi

2016 Optimal Taxation and R&D Policies
by Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie

2016 The Optimal Use of Government Purchases for Stabilization
by Michaillat, Pascal & Saez, Emmanuel

2016 Second-Best Renewable Subsidies to De-Carbonize the Economy: Commitment and the Green Paradox
by Rezai, Armon & van der Ploeg, Frederick

2016 Macro Policy Responses to Natural Resource Windfalls and the Crash in Commodity Prices
by van der Ploeg, Frederick

2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
by Sachs, Dominik & Tsyvinski, Aleh & Werquin, Nicolas

2016 Long-term care social insurance. How to avoid big losses?
by Klimaviciute, Justina & Pestieau, Pierre

2016 Optimal Automatic Stabilizers
by McKay, Alisdair & Reis, Ricardo

2016 Monopoly Power and Endogenous Product Variety: Distortions and Remedies
by Bilbiie, Florin Ovidiu & Ghironi, Fabio & Melitz, Marc J

2016 The Empirical Landscape of Trade Policy
by Bown, Chad P. & Crowley, Meredith A

2016 Employment protection and unemployment benefits: On technology adoption and job creation in a matching model
by Lommerud, Kjell Erik & Straume, Odd Rune & Vagstad, Steinar

2016 Social insurance with competitive insurance markets and risk misperception
by Cremer, Helmuth & Roeder, Kerstin

2016 Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S
by MANIQUET, François & NEUMANN, Dirk

2016 Long-term Care Social Insurance. How to Avoid Big Losses?
by KLIMAVICIUTE, Justina & PESTIEAU, Pierre

2016 Extent of Expected Pigouvian Taxes and Permits for Environmental Services in a General Equilibrium Model with a natural capital constraint
by Tobon Orozco, David & Molina Guerra, Carlos & Vargas Cano, John Harvey

2016 Resource Agency Relationship with Privately Known Exploration and Extraction Costs
by François Castonguay & Pierre Lasserre

2016 Optimal Automatic Stabilizers
by Alisdair McKay & Ricardo Reis

2016 Modes of Child Care
by Gerhard Glomm & Volker Meier

2016 Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
by Don Fullerton & Chi L. Ta

2016 On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
by Fabio Antoniou & Panos Hatzipanayotou & Michael S. Michael & Nikos Tsakiris

2016 Public Pensions in a Multi-Period Mirrleesian Income Tax Model
by Spencer Bastani & Sören Blomquist & Luca Micheletto

2016 Political Preferences for Redistribution in Sweden
by Spencer Bastani & Jacob Lundberg

2016 Taxation in Digital Media Markets
by Hans Jarle Kind & Marko Köthenbürger

2016 Pareto-Efficient Tax Breaks
by Koehne Sebastian & Dominik Sachs

2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
by Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin

2016 Optimal Taxation under a Consumption Target
by Junichi Minagawa & Thorsten Upmann

2016 Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
by Rainer Niemann & Caren Sureth-Sloane

2016 Taxation, Industry Integration and Production Efficiency
by Simone Moriconi

2016 Family-Specific Investments and Divorce: A Theory of Dynamically Inconsistent Household Behavior
by Dan Anderberg & Helmut Rainer & Kerstin Roeder

2016 Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?
by Jorge Miguel Bravo

2016 Taxing Pensions
by Helmuth Cremer & Pierre Pestieau

2016 Anti-discrimination Legislation and the Efficiency-Enhancing Role of Mandatory Parental Leave
by Spencer Bastani & Tomer Blumkin & Luca Micheletto

2016 Redistributive Politics and the Tyranny of the Middle Class
by Floris Zoutman & Bas Jacobs & Egbert Jongen

2016 Externalities in Risky Resource Markets - Optimal Taxes, Leakage and Divestment
by Florian Habermacher

2016 Optimal Taxation, Income Inequality and the Household
by Patricia Apps & Ray Rees

2016 Public Provision and Local Income Tax Competition
by Florian Kuhlmey & Beat Hintermann

2016 Stranded Assets, the Social Cost of Carbon, and Directed Technical Change: Macroeconomic Dynamics of Optimal Climate Policy
by Frederick Van der Ploeg & Armon Rezai

2016 The Political Economy of Mitigation and Adaptation
by Wolfgang Habla & Kerstin Roeder

2016 Second-Best Renewable Subsidies to De-Carbonize the Economy: Commitment and the Green Paradox
by Armon Rezai & Frederick Van der Ploeg

2016 The Empirical Landscape of Trade Policy
by Chad P. Bown & Meredith Crowley

2016 Fiscal Federalism and Tax Equalization: The potential for progressive local taxes
by Debra Hevenstone & Ben Jann

2016 Pareto-Improving Optimal Capital and Labor Taxes
by Katharina Greulich & Sarolta Laczó & Albert Marcet

2016 Optimal Time-Consistent Government Debt Maturity
by Davide Debortoli & Ricardo Nunes & Pierre Yared

2016 The Tax System Of Belarus
by Kirill Shakhnov

2016 Раздел 2. Денежно-Кредитная И Бюджетная Сферы
by V. Mau & A. Bozhechkova & A. Kiyutsevskaya & P. Trunin & S. Belev & A. Alaev & A. Mamedov & E. Fomina & A. Abramov & A. Shadrin & O. Izriadnova & S. Drobyshevskiy & M. Kazakova & S. Tsukhlo & G. Idrisov & A. Kaukin & Yu. Ponomarev & Yu. Bobylev & E. Gataulina & N. Shagaida & V. Uzun & R. Ianbykh & N. Volovik & M. Baeva & A. Knobel & L. Karachurina & T. Kliachko & I. Dezhina & G. Malginov & A. Radygin & G. Zadonskiy & E. Apevalova & N. Polezhaeva & G. Sternik & V. Tsymbal & I. Starodubrovskaya & K. Kazenin & V. Zatsepin

2016 Heimliche Steuererhöhungen – Belastungswirkungen der Kalten Progression und Entlastungswirkungen eines Einkommensteuertarifs auf Rädern
by Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn

2016 Government deficits in large open economies: The problem of too little public debt
by Buiter, Willem H. & Sibert, Anne C.

2016 Quality of Teaching and Research in Public Higher Education in Poland: Relationship with Financial Indicators and Efficiency
by Kudła Janusz & Stachowiak-Kudła Monika & Figurski Adam

2016 Experimental Evidence on Transfer Pricing
by Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J.

2016 Financing sustainable development with enhanced domestic resource mobilization: transitional role of international cooperation
by Koji Yamada

2016 Tax reforms with vector autoregression analysis: Ecuador case
by Fabricio Zanzzi & Ana Lisbeth Cordero Linzán & Mayra Gabriela Cordero Linzán

2016 Sectoral Infrastructure Investments in an Unbalanced Growing Economy: The Case of Potential Growth in India
by Chetan Ghate & Gerhard Glomm & Jialu Liu Streeter

2016 Möglichkeiten zur Kompensation der kalten Progression: Wirkung in Österreich
by Dénes Kucsera & Hanno Lorenz

2016 Fiscal policy and corruption
by Bernard Gauthier & Jonathan Goyette

2016 The globalization of the carbon market: Welfare and competitiveness effects of linking emissions trading schemes
by Victoria Alexeeva & Niels Anger

2016 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?
by Regina Ortmann & Caren Sureth-Sloane

2016 Environmental amenities as a renewable resource: management and conflicts
by George E. Halkos & George J. Papageorgiou

2016 The Time-Inconsistency Problem of Labor Taxes and Constitutional Constraints
by Begoña Domínguez & Zhigang Feng

2016 Implications of the gross national minimum wage guaranteed in payment. Case of Romania
by Elena Padurean

2016 Handbook of Tobacco Taxation: Theory and Practice (Economic Theory of Taxation)
by Laffer, Arthur B.

2016 An Estimation of Impact of Financial Repression on Budget Revenues
by Isakov, Kanat S. & Pekarski, Sergey E.

2016 Analyzing the Technical Efficiency of Insurance Units of the Social Security Organization of Iran
by Abdollahzadeh, Sajjad & Fallahi, Firouz

2016 The effect of endogenous human capital accumulation on optimal taxation
by William Peterman

2016 The design of 'soft' welfare-to-work programs
by Nicola Pavoni & Ofer Setty & Giovanni Violante

2016 Základní problémy v oblasti investičních fondů z hlediska daňové zátěže
by Tereza Krček

2016 Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky
by Nikola Šimková

2016 Disproportion in Taxation of Tobacco Products in the Czech Republic and Selected Neighbouring Countries
by Lenka Miltáková & Jana Stavjaňová

2016 Напрямки Удосконалення Податкового Регулювання Промислових Підприємств
by Olha Abramova

2016 Оптимальний Рівень Податкового Навантаження На Фонд Оплати Праці: Визначення Та Перспективи Досягнення
by Eldar Kudryakov

2016 ¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?
by Lagunas Puls, Sergio & Ramírez Pacheco, Julio César

2016 Optimal Time-Consistent Government Debt Maturity
by Davide Debortoli & Ricardo Nunes & Pierre Yared

2016 What Role Can Taxes and Subsidies Play in Changing Diets?
by Anil Markandya & Ibon Galarraga & Luis M. Abadie & Josu Lucas & Joseph V. Spadaro

2016 The Growth Trade-off between Direct and Indirect Taxes in South Africa: Evidence from a STR Model
by Andrew Phiri

2016 The Laffer Curve, Efficiency, and Tax Policy: A Note
by Soldatos Gerasimos T.

2016 Los gastos fiscales. Cincuenta años de estudio y desarrollo práctico /Tax Expenditures. Fifty Years of Study and Development in Practice
by PÉREZ CHINARRO, EMILIO & ROMANO VELASCO, JOAQUÍN

2016 Do Financial Sector Activities Affect Tax Revenue in Pakistan?
by Naeem Akram

2016 Unsticking the flypaper effect using distortionary taxation
by Carlos A. Vegh y Guillermo Vuletin

2016 How Efficient are the Current U.S. Beer Taxes?
by Vinish SHRESTHA

2016 Harsh occupations, health status and social security
by Pierre Pestieau & Maria Racionero

2016 Factor substitution is an engine of growth in a model with productive public expenditure
by Manuel A. Gómez

2016 Taxation without representation: local fiscal response to intergovernmental transfers in China
by Chang Liu & Guangrong Ma

2016 Indirect tax reform and the specification of demand: the case of Ireland
by Michael Savage

2016 A public good model with lotteries in large groups
by Antonio Cabrales & Haydée Lugo

2016 A welfare comparison of ad valorem and unit tax regimes
by Magnus Hoffmann & Marco Runkel

2016 Examples of unit tax superiority for a price-discriminating monopolist
by Francisco Galera & José Luis Álvarez & Isabel Rodríguez-Tejedo

2016 Payments or Persuasion: Common Pool Resource Management with Price and Non-price Measures
by Jason Delaney & Sarah Jacobson

2016 Dynamic Analysis of a Renewable Resource in a Small Open Economy: The Role of Environmental Policies for the Environment
by Yasuhiro Nakamoto & Koichi Futagami

2016 Financial transactions taxation in the European Union and Croatia
by Massimo Milevoj

2016 Tax wedge in Croatia, Austria, Hungary, Poland and Greece
by Marin Onorato

2016 Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia
by Ana Gabrilo

2016 Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain
by Maja Cundic

2016 Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France
by Ivana Beketic

2016 Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice
by Ivica Urban

2016 Course of Development of Partnership between Fiscal Authorities and Major Taxpayers
by Olha Vatamaniuk

2016 A literature review on optimal indirect taxation and the uniformity debate
by Odd E. Nygard & John T. Revesz

2016 Повышение Акцизов Блокирует Налоговый Маневр
by Gordeev Dmitry

2016 Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2016 Г
by Lyudmila Anisimova

2016 Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2015 Г. - Январь 2016 Г
by Lyudmila Anisimova

2016 Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2015 Г
by Lyudmila Anisimova

2016 The raise of excise tax rates will hamper The Tax maneuver
by Gordeev Dmitry

2016 The Review Of Regulatory Documents On Taxation Issues In January–February 2016
by Lyudmila Anisimova

2016 The Review Of Russian Regulatory Documents On Taxation Issues In December 2015 -January 2016
by Lyudmila Anisimova

2016 The Russian Stock Market In 2015: Returns, Liquidity And The Drivers Of Change
by A. Abramov & A.

2016 The Review Of Regulatory Documents On Taxation Issues In November-December 2015
by Lyudmila Anisimova

2016 Understanding overall output efficiency in public transit systems: The roles of input regulations, perceived budget and input subsidies
by Obeng, K. & Sakano, R. & Naanwaab, C.

2016 When ad valorem tax prevails in international tax competition
by Ogawa, Hikaru

2016 Strategic managerial delegation and industrial policy competition in vertically-related markets
by Chang, Winston W. & Chen, Fang-yueh

2016 Do industrial and trade policy lead to excess entry and social inefficiency?
by Wang, Leonard F.S.

2016 Asymmetric tax competition and fiscal equalization in a repeated game setting
by Ogawa, Hikaru & Wang, Wenming

2016 Export constraint and domestic fiscal reform: Lessons from 2011 subsidy reform in Iran
by Gahvari, Firouz & Karimi, Seyed Mohammad

2016 Optimal tax mix with income tax non-compliance
by Huang, Jason & Rios, Juan

2016 Sin licenses revisited
by Haavio, Markus & Kotakorpi, Kaisa

2016 Optimal taxation when people do not maximize well-being
by Gerritsen, Aart

2016 Limit pricing and the (in)effectiveness of the carbon tax
by Andrade de Sá, Saraly & Daubanes, Julien

2016 Education and optimal dynamic taxation: The role of income-contingent student loans
by Findeisen, Sebastian & Sachs, Dominik

2016 Optimal income taxation when asset taxation is limited
by Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola

2016 Optimal redistribution and monitoring of labor supply
by Zoutman, Floris T. & Jacobs, Bas

2016 Income redistribution in open economies
by Tóbiás, Áron

2016 Economic inequality and optimal redistribution: A theoretical and empirical analysis
by Yunker, James A.

2016 Effects of political rivalry on public investments in education and income inequality
by Sochirca, Elena & Afonso, Óscar & Silva, Sandra Tavares & Neves, Pedro Cunha

2016 Work performance and tax compliance in flat and progressive tax systems
by Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich

2016 Welfare effects of taxation in oligopolistic markets
by Häckner, Jonas & Herzing, Mathias

2016 Cash on the table: Why traditional theories of market failure fail
by Frank, Robert H.

2016 Sufficient statistics for tariff reform when revenue matters
by Anderson, James E. & Neary, J. Peter

2016 Energy technology roll-out for climate change mitigation: A multi-model study for Latin America
by van der Zwaan, Bob & Kober, Tom & Calderon, Silvia & Clarke, Leon & Daenzer, Katie & Kitous, Alban & Labriet, Maryse & Lucena, André F.P. & Octaviano, Claudia & Di Sbroiavacca, Nicolas

2016 Household bargaining and the design of couples’ income taxation
by Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin

2016 Intergenerational policy and the measurement of tax incidence
by Conesa, Juan Carlos & Garriga, Carlos

2016 Capital income taxation and the Atkinson–Stiglitz theorem
by Gahvari, Firouz & Micheletto, Luca

2016 When and why hyperinflating monetary authorities abandon a currency
by Miller, Stephen Matteo

2016 The effects of universal state pre-kindergarten on the child care sector: The case of Florida's voluntary pre-kindergarten programAuthor-Name: Bassok, Daphna
by Miller, Luke C. & Galdo, Eva

2016 Harsh occupations, life expectancy and social security
by Pestieau, Pierre & Racionero, Maria

2016 Formal education versus learning-by-doing: On the labor market efficiency of educational choices
by Gavrel, Frédéric & Lebon, Isabelle & Rebière, Thérèse

2016 A contingent claims analysis of optimal investment subsidy
by Instefjord, Norvald & Nawosah, Vivekanand & Yang, Pei

2016 NIT picking: The macroeconomic effects of a Negative Income Tax
by Lopez-Daneri, Martin

2016 Reforming of Regional Fiscal Policy as Basis of Increasing Taxation Potential of Territories
by Lyudmila Lazarevna Igonina & Ramazan Abdulmuminovich Nabiyev & Madina Gamidulakhovna Alimirzoeva & Gulzar Akhmedullakhovna Gulmagomedova & Magomed Magomedovich Suleymanov

2016 Methodology of Planning Tax Expenses
by Margarita Fridrihovna Safonova & Irina Nikolaevna Kalinina & Nadezhda Konstantinovna Vasilieva & Yuriy Iosifovich Bershitskiy & Tatiana Ivanovna Kiselevich

2016 Comparing the Efficiency of Turkish and Azerbaijani Banks: An Application with Data Envelopment Analysis
by Serhat Yüksel & Shahriyar Mukhtarov & Elvin Mammadov

2016 The Effects of Ownership and Corporate Governance Reforms on Efficiency of Privatized Companies in Kenya
by Esther Wanjugu Gitundu & Sifunjo E. Kisaka & Symon Kibet Kiprop & Lawrence Kangogo Kibet

2016 Determinismo económico de las conductas: una aproximación a su complejidad
by Manel Antelo

2016 The Efficiency Of Differentiated Learning - Independent Learning Situations Versus Collaborative Learning
by Aida D. STOIAN

2016 Taxation and Female Labor Supply in OECD Countries
by Till Nikolka

2016 Some Coordinates Concerning The Fiscal Transparency From Romania
by Carmen, COMANICIU

2016 Taxation Of The Real Estate In Romania
by Adrian MOROSAN

2016 The Role of The Proportional Income Tax on Economic Growth of Bulgaria
by Stoyan Tanchev

2016 International Private Transfers and Optimal Tax Structure in Developing Economies
by Ikuho Kochi & Ra¨²l Alberto Ponce Rodr¨ªguez

2016 Paternalism and Energy Efficiency: An Overview
by Hunt Allcott

2016 Excessive Financing Costs in a Representative Agent Framework
by Maya Eden

2016 A Road Map for Efficiently Taxing Heterogeneous Agents
by Marios Karabarbounis

2016 Capital Taxation under Political Constraints
by Florian Scheuer & Alexander Wolitzky

2016 Guns, Latrines, and Land Reform: Dynamic Pigouvian Taxation
by Michael Kremer & Jack Willis

2016 Redistribution and Social Insurance
by Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski

2016 Generalized Social Marginal Welfare Weights for Optimal Tax Theory
by Emmanuel Saez & Stefanie Stantcheva

2016 Taxing Top CEO Incomes
by Laurence Ales & Christopher Sleet

2015 Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe
by Bräutigam, Rainer & Spengel, Christoph & Streif, Frank

2015 The effect of electricity taxation on the German manufacturing sector: A regression discontinuity approach
by Flues, Florens & Lutz, Benjamin Johannes

2015 Flexicurity and Job Reallocation
by Keuschnigg, Christian & Davoine, Thomas

2015 Insurance and Redistribution with Simple Tax Instruments
by Sachs, Dominik & Findeisen, Sebastian

2015 Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
by Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas

2015 Does height affect labor supply? Implications of product variety and caloric needs
by Micheli, Martin

2015 A theory of optimal green defaults
by Meran, Georg & Schwarze, Reimund

2015 Aggregate and distributional effects of increasing taxes on top income earners
by Brüggemann, Bettina & Yoo, Jinhyuk

2015 On the optimal provision of social insurance
by Krueger, Dirk & Ludwig, Alexander

2015 A decentralization theorem of taxation
by Lipatov, Vilen & Weichenrieder, Alfons J.

2015 Does height affect labor supply? Implications of product variety and caloric needs
by Micheli, Martin

2015 Auf dem Weg zur weltanschaulichen Bekenntnisschule: Das wirtschaftspolitische Leitbild der Hochschule Pforzheim
by Maurer, Rainer

2015 Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle
by Henger, Ralph & Schaefer, Thilo

2015 Aggregate and distributional effects of increasing taxes on top income earners
by Brüggemann, Bettina & Yoo, Jinhyuk

2015 Government deficits in large open economies: The problem of too little public debt
by Buiter, Willem H. & Sibert, Anne C.

2015 The elasticity of taxable income for Germany and its sensitivity to the appropriate model
by Werdt, Clive

2015 Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen
by Hechtner, Frank

2015 Optimal social assistance and unemployment insurance in a life-cycle model of family labor supply and savings
by Haan, Peter & Prowse, Victoria

2015 Fiscal federalism and tax enforcement
by Bönke, Timm & Joachimsen, Beate & Schröder, Carsten

2015 Effectiveness of public innovation support in Europe: Does public support foster turnover, employment and labour productivity?
by Becker, Lasse

2015 Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
by Alberternst, Stephan & Schwar, Torben

2015 Investment effects of wealth taxes under uncertainty and irreversibility
by Niemann, Rainer & Sureth-Sloane, Caren

2015 Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

2015 Impact of capital gains taxation on the holding period of investments under different tax systems
by Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren

2015 The effect of taxes on corporate financing decisions: Evidence from the German interest barrier
by Alberternst, Stephan & Sureth, Caren

2015 Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
by Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren

2015 Changing Social Preferences and Optimal Redistributive Taxation
by Jang-Ting Guo & Alan Krause

2015 On Redistributive Taxation under the Threat of High-Skill Emigration
by Alan Krause

2015 Sub-national governments' tax structure in the EU countries
by Viktor Trasberg

2015 Effects of the General System of Royalties on municipal fiscal performance in Colombia: a dose-response analysis
by Jaime Bonet & Karelys Guzman & Joaquin Urrego & Juan Villa

2015 Housing Transfer Taxes and Household Mobility: Distortion on the Housing or Labour Market?
by Christian Hilber & Teemu Lyytikainen

2015 We analyze empirically the optimal design of social insurance and assistance programs when families obtain insurance by making labor supply choices for both spouses. For this purpose, we specify a structural life-cycle model of the labor supply and savings decisions of singles and married couples. Partial insurance against wage and employment shocks is provided by social programs, savings, and the labor supplies of all adult household members. The optimal policy mix focuses mainly on Social Assistance, which provides a permanent universal household income floor, with a minor role for temporary earnings-related Unemployment Insurance. Reflecting that married couples obtain intra-household insurance by making labor supply choices for both spouses, the optimal generosity of Social Assistance decreases in the proportion of married individuals in the population. The link between optimal program design and the family context is strongest in low-educated populations
by Peter Haan & Victoria Prowse

2015 Optimal taxation and debt with uninsurable risks to human capital accumulation
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2015 Constrained Inefficiency and Optimal Taxation with Uninsurable Risks
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2015 Replacing the Polluter Pays Principle by the Cheapest Cost Avoider Principle: On the Efficient Treatment of External Costs
by Dieter Schmidtchen & Jenny Helstroffer & Christian Koboldt

2015 Changing Social Preferences and Optimal Redistributive Taxation
by Jang-Ting Guo & Alan Krause

2015 Resource Misallocation and Aggregate Productivity under Progressive Taxation
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2015 A Review Of The Taxation Regulatory Documents Adopted In February-March 2015
by Lyudmila Anisimova

2015 An Overview Of Normative Documents On Taxation Issues For January-February 2015
by Lyudmila Anisimova

2015 A Review Of Taxation Regulatory Documents Adopted In December 2014 - January 2015
by Lyudmila Anisimova

2015 A Review Of Taxation Regulatory Documents Adopted In The Period Of November-December 2014
by Lyudmila Anisimova

2015 The structure of political power and redistribution in economies with multiple governments
by Raúl A. Ponce Rodríguez & Ikuho Kochi & Luis E. Gutiérrez Casas

2015 La regla del impuesto óptimo en presencia del uso del tiempo. Una aplicación utilizando datos de México
by Lim, Jean & Rodríguez-Zamora, Carolina

2015 La integración de impuestos y prestaciones: el uso de subsidios salariales en la experiencia internacional. Lecciones para España
by Fernando Rodrigo Sauco

2015 Hacia dónde van y hacia dónde deberían ir las normas de fiscalidad internacional
by Eduardo Sanz Gadea

2015 Gender norms, work hours, and corrective taxation
by Aronsson, Thomas & Granlund, David

2015 More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
by Kosonen, Tuomas

2015 Optimal wage redistribution in the presence of adverse selection in the labor market
by Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca

2015 Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?
by Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan

2015 The architecture of federations: Constitutions, bargaining, and moral hazard
by Luelfesmann, Christoph & Kessler, Anke & Myers, Gordon M.

2015 Optimal taxation in a habit formation economy
by Koehne, Sebastian & Kuhn, Moritz

2015 Regulating prostitution: A health risk approach
by Immordino, G. & Russo, F.F.

2015 Optimal labor market policy with search frictions and risk-averse workers
by Michau, Jean-Baptiste

2015 Federalism, taxation, and economic growth
by Hatfield, John William

2015 Fiscal sustainability in the EU: From the short-term risk to the long-term challenge
by Berrittella, Maria & Zhang, Jian

2015 U.S. casino revenue taxes and short-run labor outcomes
by Philander, Kahlil S. & Bernhard, Bo J. & Wimmer, Bradley S. & Singh, Ashok K. & Eadington, William R.

2015 Fiscal policies, frictional labor market, and endogenous growth
by Lu, Chia-Hui

2015 Efficiency in overlapping generations economies with longevity choices and fair annuities
by Dávila, Julio & Leroux, Marie-Louise

2015 Fiscal multipliers in good times and bad times
by Peren Arin, K. & Koray, Faik & Spagnolo, Nicola

2015 Tax tilting and politics: Some theory and evidence for Latin America
by Pastén, Roberto & Cover, James P.

2015 Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax
by Jacobs, Bas & de Mooij, Ruud A.

2015 Relative consumption of housing: Marginal saving subsidies and income taxes as a second-best policy?
by Aronsson, Thomas & Mannberg, Andrea

2015 Conspicuous consumption, conspicuous health, and optimal taxation
by Mujcic, Redzo & Frijters, Paul

2015 Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

2015 Dynamic nonlinear income taxation with quasi-hyperbolic discounting and no commitment
by Guo, Jang-Ting & Krause, Alan

2015 An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis
by Orlov, Anton

2015 An assessment of optimal gas pricing in Russia: A CGE approach
by Orlov, Anton

2015 Pigou meets Ramsey: Gender-based taxation with non-cooperative couples
by Meier, Volker & Rainer, Helmut

2015 Tax enforcement, technology, and the informal sector
by Elgin, Ceyhun & Solis-Garcia, Mario

2015 Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability
by Sims, Theodore S.

2015 Robustness of a simple rule for the social cost of carbon
by Rezai, Armon & van der Ploeg, Frederick

2015 The effect of federal government size on private economic performance in Canada: 1870–2011
by Ferris, J. Stephen & Voia, Marcel C.

2015 Taxing capital along the transition—Not a bad idea after all?
by Fehr, Hans & Kindermann, Fabian

2015 Investment Activity of Natural Persons: Russian Experience of Tax Stimulation
by Smirnova Elena Evgenievna

2015 Taxing Wealth and Only Wealth in an Advanced Economy with an Oversized Informal Economy and Vast Tax Evasion: The Case of Greece
by Gregory T. Papanikos

2015 The Dilemma of International Capital Tax Competition in the Presence of Public Capital and Endogenous Growth
by Peter J. Stauvermann & Ronald R. Kumar

2015 Monetary rules and fiscal feedback rules
by Gerasimos T. Soldatos & Erotokritos Varelas

2015 Impuesto terrirorial y financiamiento municipal
by Slaven Razmilic

2015 Comparing efficiency of tax debt collection in Germany, Poland and the United Kingdom
by Malgorzata Magdalena Hybka

2015 La reforma tributaria y su impacto sobre la tasa efectiva de tributación de las firmas en Colombia
by Hernando José Gómez R. & Roberto Steiner

2015 Las finanzas públicas de Soledad, Atlántico: Un caso atípico
by Adriana Restrepo Gómez & Juan David Chacón

2015 The 3c Decision Cockpit For A Market-Oriented Public Administration
by Teodora I. BITOIU & Crina RADULESCU

2015 Workforce or workfare? The optimal use of work requirements when labour is supplied along the extensive margin
by Craig Brett & Laurence Jacquet

2015 Using distance functions to understand interest taxation
by John Burbidge

2015 Taxation and top incomes in Canada
by Kevin Milligan & Michael Smart

2015 Mehreinnahmen trotz Steuersenkungen – Zu den Ergebnissen der Steuerschätzung vom November 2015
by Christian Breuer

2015 Inheritance Taxation in Europe
by Daniel Leithold

2015 Politiques fiscales optimales pour les bas revenus et principe de compensation
by Laurence Jacquet & Dirk Van de Gaer

2015 The Member States Of North European Union And Laffer'S Theory
by BUNESCU Liliana

2015 Some Aspects of Tax Stimulation the National Innovative System in Russian Federation
by Andrey Nechaev & Oksana Antipina

2015 Taxation of Labour Income in European Union Member States in 1995-2014
by Nelly Popova

2015 Policy Implications of Dynamic Public Finance
by Mikhail Golosov & Aleh Tsyvinski

2015 Tax effort and oil royalties in the Brazilian municipalities
by Fernando Antonio Slaibe Postali

2015 Evolution of the Hungarian Tax Structure after
by Balázs Csomós & Gábor P. Kiss

2015 Tax Incentives Applied against Externalities: International Examples of Fat Tax and Carbon Tax
by Gábor Kutasi & Júlia Perger

2015 Optimal Mirrleesean Taxation in a Ben-Porath Economy
by Marek Kapička

2015 Evaluating Behaviorally Motivated Policy: Experimental Evidence from the Lightbulb Market
by Hunt Allcott & Dmitry Taubinsky

2015 Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2015 Technical Change, Wage Inequality, and Taxes
by Laurence Ales & Musab Kurnaz & Christopher Sleet

2014 Optimal Insurance for Small Stakeholders
by Frankel, David M.

2014 Tax Systems
by Slemrod, Joel, and Christian Gillitzer

2014 Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
by Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph

2014 Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

2014 Product Diversity, Demand Structures and Optimal Taxation
by Winkler, Roland & Lewis, Vivien

2014 Household bargaining and the design of couples' income taxation
by Roeder, Kerstin & Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario

2014 Optimal Dynamic Carbon Taxation in a Life-Cycle Model with Distortionary Fiscal Policy
by Rausch, Sebastian & Abrell, Jan

2014 Designing Efficient Education and Tax Policies
by Sachs, Dominik & Findeisen, Sebastian

2014 On the Consequences of Eliminating Capital Tax Differentials
by Slavik, Ctirad & Yazici, Hakki

2014 On The Ambiguous Sign of the Optimal Utilitarian Marginal Income Tax
by Hansen, Emanuel

2014 Optimal Income Taxation with Asset Accumulation
by Köhne, Sebastian & Abraham, Arpad & Pavoni, Nicola

2014 Fiscal federalism and tax enforcement
by Bönke, Timm & Jochimsen, Beate & Schröder, Carsten

2014 Daddy Months
by Meier, Volker & Rainer, Helmut

2014 Human Capital and Optimal Redistribution
by Koeniger, Winfried & Prat, Julien

2014 Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach
by Schöb, Ronnie & Aronsson, Thomas

2014 Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany
by Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias

2014 Human capital and optimal redistribution
by Koeniger, Winfried & Prat, Julien

2014 High marginal tax rates on the top 1%?
by Kindermann, Fabian & Krueger, Dirk

2014 Tax compliance costs: A review of cost burdens and cost structures
by Eichfelder, Sebastian & Vaillancourt, François

2014 Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?
by Kortebusch, Pia

2014 Cross-base tax elasticity of capital gains
by Jacob, Martin

2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

2014 Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment
by Fahr, René & Janssen, Elmar & Sureth, Caren

2014 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?
by Ortmann, Regina & Sureth, Caren

2014 Dividend taxes and income shifting
by Alstadsæter, Annette & Jacob, Martin

2014 Piecewise Linear Income Tax Reforms
by Alan Krause

2014 To raise or not to raise: Impact assessment of Russia's gas price reform
by Christophe Heyndrickx & Victoria Alexeeva-Taleebi & Natalia Tourdyeva

2014 Welfare and Inequality with Hard-to-Tax Markets
by Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura

2014 Student Loans and Repayment: Theory, Evidence and Policy
by Lance Lochner & Alexander Monge-Naranjo

2014 Human Capital and Optimal Redistribution
by Koeniger, Winfried & Prat, Julien

2014 Constrained Inefficiency and Optimal Taxation with Uninsurable Risks
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2014 Estate Taxation and Human Capital with Information Externalities
by Aaron Hedlund

2014 Can State and Local Revenue and Expenditure Enhance Economic Growth? A Cross-State Panel Study of Fiscal Activity
by Christopher Arthur Clarke & Stephen M. Miller

2014 Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment
by Jang-Ting Guo & Alan Krause

2014 Taxation and top incomes in Canada
by Milligan, Kevin & Smart, Michael

2014 Energy Price and Redistribution in Czech Republic
by Ladoux, Norbert & Scasny, Milan

2014 Trade Liberalization and Optimal Taxation with Pollution and Heterogeneous Workers
by Bontems, Philippe & Gozlan, Estelle

2014 When a Price is Enough: Implementation in Optimal Tax Design
by Sander Renes & Floris T. Zoutman

2014 Tax reforms in EU Member States - 2014 Report
by European Commission

2014 Oil windfalls and tax inefficiency: evidence from Brazil
by Fernando Antonio Slaibe Postali

2014 Regional Investment and Individual Redistribution in a Federation
by Sebastian G. Kessing & Benny Schneider

2014 Measuring the efficiency of heritage institutions: Example of historic buildings in Czech Republic
by Zdenek Patek & Michal Straka

2014 Taxing Cash to Fight Collaborative Tax Evasion?
by Giovanni Immordino & Francesco Flaviano Russo

2014 On optimal tax differences between heterogenous groups
by Beckmann, Klaus & Franz, Nele E. & Schneider, Andrea

2014 Tax Rate and its Determinations: An Opinion from Ibn Khaldun
by Ismail, Abdul Ghafar & Jaafar, Abu Bakar

2014 Private Access Fees and Congestion: Is There a Role for the Government After All?
by Salant, Stephen & Seegert, Nathan

2014 Private Access Fees and Congestion Is There a Role for Government After All?
by Salant, Stephen & Seegert, Nathan

2014 How High Might the Revenue-maximizing Tax Rate Be?
by Dan Usher

2014 Merkezi Yönetimin Vergi Gelirlerini Yerel Yönetimlere Dağıtımı (Küreyerelleşme)
by Kaplanhan, Fatih & Korkut, Cem

2014 Short and long run income elasticity of gambling tax bases: evidence from Italy
by di Bella, Enrico & Gandullia, Luca & Leporatti, Lucia

2014 Taxation and Economic Growth : An Empirical Analysis on Dynamic Panel Data of WAEMU Countries
by NANTOB, N'Yilimon

2014 Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach
by NANTOB, N'Yilimon

2014 Optimal pay-as-you-go social security when retirement is endogenous and labor productivity depreciates
by Miyazaki, Koichi

2014 Positional Preferences, Endogenous Growth, and Optimal Income- and Consumption Taxation
by Ghosh, Sugata & Wendner, Ronald

2014 The dilemma of international capital tax competition in the presence of public capital and endogenous growth
by Stauvermann, Peter J. & Kumar, Ronald R.

2014 Controlling polluting firms: Nash and Stackelberg strategies
by Halkos, George & Papageorgiou, George

2014 A model of technology transfer under taxation
by Michelacakis, Nickolas

2014 Agglomeration economies and optimal efficiency wage
by Jellal, Mohamed

2014 Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
by Estrada, Fernando & González, Jorge Iván

2014 Unionised Labour Market, Unemployment Allowances, Productive Public Expenditure and Endogenous Growth
by Bhattacharyya, Chandril & Gupta, Manash Ranjan

2014 A Note on Endogenous Growth with Public Capital
by Bhattacharyya, Chandril

2014 Optimal dynamic nonlinear income taxes: facing an uncertain future with a sluggish government
by Berliant, Marcus & Fujishima, Shota

2014 Exploring the optimality of cyclical emission rates
by Halkos, George & Papageorgiou, George

2014 India’s Move from Sales Tax to VAT: A Hit or Miss?
by Santra, Sattwik & Hati, Koushik Kumar

2014 Determinants of Credit Expansion in Brazil
by Barbi, Fernando C.

2014 Crossing Mountains: The Effect of Competition on the Laffer Curve
by Hugo Miguel de Oliveira Cruz Pinto de Abreu & Elísio Fernando Moreira Brandão & Samuel Cruz Alves Pereira

2014 Limit-Pricing and the Un(Effectiveness) of the Carbon Tax
by Saraly Andrade de Sa & Julien Daubanes

2014 Testing the prebisch-Singer Hypothesis Since 1650: Evidence from panel techniques that allow for multiple breaks
by Rabah Arezki & Kaddour Hadri & Prakash Loungani & Yao Rao

2014 Abandoning Fossil Fuel; How fast and how much?
by Armon Rezai & Frederick van der Ploeg

2014 Inefficiency in fiscal policy: A political economy of the Laffer curve
by Yutaro Hatta

2014 Optimal income taxation without commitment: policy implications of durable goods
by Shigeo Morita

2014 The time consistent public goods provision
by Shigeo Morita

2014 Externality of Sales Activities and Policy Effectiveness
by Masanori Takaoka

2014 Environmental Tax Reforms in Switzerland A Computable General Equilibrium Impact Analysis
by Christoph Böhringer & André Müller

2014 Renegotiations in Public-Private Partnerships: Theory and Evidence
by ITF

2014 Restructurer les marchés canadiens du logement : Financements, accessibilité financière et étalement urbain
by Calista Cheung

2014 Deconstructing Canada's Housing Markets: Finance, Affordability and Urban Sprawl
by Calista Cheung

2014 Local Public Finances and Municipal Reform in Finland
by Christophe André & Clara García

2014 A Variational Approach to the Analysis of Tax Systems
by Mikhail Golosov & Aleh Tsyvinski & Nicolas Werquin

2014 Revisiting the Classical View of Benefit-Based Taxation
by Matthew Weinzierl

2014 Optimal Time-Consistent Government Debt Maturity
by Davide Debortoli & Ricardo Nunes & Pierre Yared

2014 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
by Fabian Kindermann & Dirk Krueger

2014 In Praise of Frank Ramsey's Contribution to the Theory of Taxation
by Joseph E. Stiglitz

2014 Taxation and Top Incomes in Canada
by Kevin Milligan & Michael Smart

2014 Paternalism and Energy Efficiency: An Overview
by Hunt Allcott

2014 The Choice of the Personal Income Tax Base
by Roger H. Gordon & Wojciech Kopczuk

2014 A Big Data Approach to Optimal Sales Taxation
by Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips

2014 Capital Taxation under Political Constraints
by Florian Scheuer & Alexander Wolitzky

2014 The ACA: Some Unpleasant Welfare Arithmetic
by Casey B. Mulligan

2014 Efficient Labor and Capital Income Taxation over the Life Cycle
by Findeisen, Sebastian & Sachs, Dominik

2014 Education Policies and Taxation without Commitment
by Findeisen, Sebastian & Sachs, Dominik

2014 Optimal Redistributive Pensions and the Cost of Self-Control
by Pier-André Bouchard St-Amant & Jean-Denis Garon

2014 Optimal asymmetric taxation in a two-sector model with population ageing
by Igor Fedotenkov

2014 The impact of Cigarette Excise Tax Increases and Harmonisation in the East African Community
by Posen, Jodie & van Walbeek, Corne

2014 Time-consistent consumption taxation
by Sarolta Laczo & Raffaele Rossi

2014 Optimal taxation and debt with uninsurable risks to human capital accumulation
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2014 Constrained Inefficiency and Optimal Taxation with Uninsurable Risks
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2014 Labor Supply and Optimization Frictions: Evidence from the Danish student labor market
by Jakob Egholt Søgaard

2014 The Curse of Low-valued Recycling
by Hiroaki Ino & Norimichi Matsueda

2014 Financing Elderly Care Service Subsidies horizontally differentiated duopoly
by Masaya Yasuoka

2014 Human Capital and Optimal Redistribution
by Koeniger, Winfried & Prat, Julien

2014 Formal Education Versus Learning-by-Doing
by Gavrel, Frédéric & Lebon, Isabelle & Rebiere, Therese

2014 Optimal Taxation, Inequality and Top Incomes
by Andrienko, Yuri & Apps, Patricia & Rees, Ray

2014 Tax Incidence in the Presence of Tax Evasion
by Doerrenberg, Philipp & Duncan, Denvil

2014 Five Crossroads on the Way to Basic Income: An Italian Tour
by Colombino, Ugo

2014 Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

2014 Policy outcomes of single and double-ballot elections
by Massimiliano Ferraresi & Leonzio Rizzo & Alberto Zanardi

2014 Why tax effort falls short of capacity in Indian states: A Stochastic frontier approach
by Garg, Sandya & Ashima Goyal & Rupayan Pal

2014 Trade Liberalization and Optimal Taxation with Pollution and Heterogeneous Workers
by Bontems, Philippe & Gozlan, Estelle

2014 Efficiency in public input provision in two asymmetric jurisdictions with imperfect labour markets
by Gillet, Holger & Pauser, Johannes

2014 Income Tax Buyouts and Income Tax Evasion
by Laszlo Goerke

2014 Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence
by Thomas Meissner & Davud Rostam-Afschar & &

2014 Why the split of payroll taxation between firms and workers matters for macroeconomic stability
by Simon Voigts & & &

2014 Optimal Financial Repression
by Olga A. Norkina & Sergey E. Pekarski

2014 Taxation Of R&D: Review Of Practices
by Galina A. Kitova

2014 Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market
by Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca

2014 Adaptation, Taxation, and Public Goods
by Aronsson, Thomas & Schöb, Ronnie

2014 Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Genuine Saving and Conspicuous Consumption
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Social Identity, Education and Tax Policy
by Aronsson, Thomas & Heidrich, Stefanie & Wikström, Magnus

2014 Positional Preferences for Housing: Income Taxation as a Second-Best Policy?
by Aronsson, Thomas & Mannberg, Andrea

2014 Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach
by Aronsson, Thomas & Schöb, Ronnie

2014 Essays on Growth and Environment
by Cialani, Catia

2014 Petroleum taxation and investment behaviour
by Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian

2014 Forvridningseffekter af jordbeskatning [Distortions from taxation of land]
by Skak, Morten

2014 Optimal taxation with home production
by Olovsson, Conny

2014 Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh
by Levin, Jörgen & Sayeed, Yeasmin

2014 A 150-year Perspective on Swedish Capital Income Taxation
by Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael

2014 Optimal Redistribution and Monitoring of Labor Effort
by Zoutman, Floris T. & Jacobs, Bas

2014 When a Price is Enough: Implementation in Optimal Tax Design
by Renes, Sander & Zoutman, Floris T.

2014 An Empirical Test Of The Dominant Tax Externality In Sweden
by Ida, Tomoya & Wilhelmsson, Mats

2014 Effects of Payroll Tax Cuts for Young Workers
by Skedinger, Per

2014 Swedish Capital Income Taxation (1862–2013)
by Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael

2014 A 150-year Perspective on Swedish Capital Income Taxation
by Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael

2014 Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social Comparisons
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Genuine Saving and Conspicuous Consumption
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Strategic Carbon Taxation and Energy Pricing: The Role of Innovation
by Zhang, Xiao-Bing

2014 A biofuel mandate and a low carbon fuel standard with ‘double counting’
by Jussila Hammes , Johanna

2014 Overaccumulation, Public Debt, and the Importance of Land
by Homburg, Stefan

2014 Old Age Pension Systems: A Theoretical Evaluation
by Homburg, Stefan

2014 The Efficiency of Unfunded Pension Schemes
by Homburg, Stefan

2014 Institutions for Managing Ground and Surface Water and the Theory of the Second-Best
by Karl Jandoc & Richard Howitt & James Roumasset & Christopher Wada

2014 Positional Preferences, Endogenous Growth, and Optimal Income- and Consumption Taxation
by Sugata Ghosh & Ronald Wendner

2014 The Taxation of Owner-Occupied House in Italy: 1974-2014
by Bruno Bises & Antonio ScialÃ

2014 A computational model of optimal commodity taxation
by John T. Revesz

2014 Da Bentham alla tassazione ottimale
by Ruggero Paladini

2014 Interjurisdictional Competition and Location Decisions of Firms
by Hernandez-Murillo, Ruben

2014 Constrained inefficiency and optimal taxation with uninsurable risks
by Gottardi, Piero & Kajii, Atsushi & Nakajima, Tomoyuki

2014 Optimal taxation and debt with uninsurable risks to human capital accumulation
by Gottardi, Piero & Kajii, Atsushi & Nakajima, Tomoyuki

2014 Financialization and the Financial and Economic Crises: The Case of Greece
by Yanis Varoufakis & Lefteris Tserkezis

2014 Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
by Tuomas Matikka

2014 Multidimensional poverty targeting
by Jean-Yves DUCLOS & Abdelkrim ARAAR & Luca TIBERTI

2014 Multidimensional poverty targeting
by Jean-Yves DUCLOS & Abdelkrim ARAAR & Luca TIBERTI

2014 Limit-Pricing and the (Un)Effectiveness of the Carbon Tax
by Saraly Andrade de Sa & Julien Daubanes

2014 Optimal Income Taxation with Asset Accumulation
by Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola

2014 Optimal taxation and debt with uninsurable risks to human capital accumulation
by Gottardi, Piero & Kajii, Atsushi & Nakajima, Tomoyuki

2014 The deadweight gain of insurance taxation when risky activities are optional
by David de Meza & Gang Xie

2014 Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
by Gugle, Elisabeth & Zodrow, George R.

2014 Tax Competition, Local Infrastructure, and Business Taxation: A Comparison of Different Tax Instruments
by Gugle, Elisabeth & Zodrow, George R.

2014 Increasing Block Tariffs in the Water Sector: An Interpretation in Terms of Social Preferences
by Georg Meran & Christian von Hirschhausen

2014 Abandoning Fossil Fuel: How Fast And How Much?
by Rezai, Armon & van der Ploeg, Frederick

2014 Revenue Tariff Reform
by Anderson, James E & Neary, J Peter

2014 Intergenerational inequality aversion, growth and the role of damages: Occam’s rule for the global carbon tax
by Rezai, Armon & van der Ploeg, Frederick

2014 Human Capital and Optimal Redistribution
by Koeniger, Winfried & Prat, Julien

2014 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
by Kindermann, Fabian & Krueger, Dirk

2014 Optimal Life Cycle Unemployment Insurance
by Michelacci, Claudio & Ruffo, Hernán

2014 Optimally Differentiated Carbon Prices for Unilateral Climate Policy
by Stefan Boeters

2014 Echelles d'équivalence du temps de travail: évaluation de l'impôt sur le revenu en Belgique à la lumière de l'éthique de la responsabilité
by Maniquet, François & Neumann, Dirk

2014 The Effects of Domestic Rice Market Interventions Outside Business-As-Usual Conditions For Imported Rice Prices
by M.J. Mariano & J.A. Giesecke & N.H. Tran

2014 Convergencia social en Colombia: el rol de la geografía económica y de la descentralización
by Juan Mauricio Ramírez & Juan Guillermo Bedoya & Yadira Díaz

2014 Efectos del nuevo Sistema General de Regalías sobre el desempeño fiscal municipal: un análisis dosis-respuesta
by Jaime Bonet & Karelys Guzmán Finol & Joaquín Urrego & Juan Miguel Villa

2014 Financial crises, debt volatility and optimal taxes
by Julian A. Parra-Polania & Carmiña O. Vargas

2014 The Efficiency of the Informal Sector on the Search and Matching Framework
by Luz Adriana Flórez

2014 Subsidios cruzados en servicios públicos domiciliarios basados en el avalúo Catastral
by Juan Miguel Gallego & Luis H Gutiérrez & Denis López & Carlos Sepúlveda

2014 Estratificación socioeconómica con base en información catastral. Modelos para el caso de Bogotá, D.C
by Juan Miguel Gallego & Denis López & Carlos Sepúlveda

2014 Foreign Direct Investment and Fiscal Policy - A Literature Survey
by António Jacinto Simões & José Ventura & Luís A. G. Coelho

2014 Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples
by Volker Meier & Helmut Rainer

2014 Education, Disappointment and Optimal Policy
by Dan Anderberg & Claudia Cerrone

2014 Optimal Income Taxation with Asset Accumulation
by Árpád Ábrahám & Sebastian Koehne & Nicola Pavoni

2014 Mobilizing VAT Revenues in African Countries
by Sijbren Cnossen

2014 Taxation and the Optimal Constraint on Corporate Debt Finance
by Peter Birch Sørensen

2014 Limit Pricing and the (In)Effectiveness of the Carbon Tax
by Saraly Andrade de Sá & Julien Daubanes

2014 Petroleum Taxation and Investment Behaviour
by Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis

2014 Social Planning and Economic Coercion
by Beat Hintermann & Thomas F. Rutherford

2014 Daddy Months
by Volker Meier & Helmut Rainer

2014 Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?
by Markus Jäntti & Jukka Pirttilä & Håkan Selin

2014 When a Price is Enough: Implementation in Optimal Tax Design
by Sander Renes & Floris Zoutman

2014 Optimal Wage Redistribution in the Presence of Adverse Selection in the Labor Market
by Spencer Bastani & Tomer Blumkin & Luca Micheletto

2014 Optimal Redistributive Pensions and the Cost of Self-Control
by Pier-André Bouchard St-Amant & Jean-Denis Garon

2014 Imperfect Financial Markets as a Commitment Device for the Government
by Jenny Simon

2014 The Globalization Paradox Revisited
by Gregor Schwerhoff & Ottmar Edenhofer

2014 On the Fiscal Strategies of Escaping Poverty-Environment Traps (and) Towards Sustainable Growth
by Nguyen Than Dao & Ottmar Edenhofer

2014 Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach
by Thomas Aronsson & Ronnie Schöb

2014 The Long Arm of the European VAT, Exemplified by the Dutch Experience
by Leon Bettendorf & Sijbren Cnossen

2014 Robustness of a Simple Rule for the Social Cost of Carbon
by Armon Rezai & Frederick Van der Ploeg

2014 Optimal Redistribution and Monitoring of Labor Effort
by Floris Zoutman & Bas Jacobs

2014 Income Tax Buyouts and Income Tax Evasion
by Laszlo Goerke

2014 Is a Minimum Wage an Appropriate Instrument for Redistribution?
by Aart Gerritsen & Bas Jacobs

2014 Optimal Taxation in a Habit Formation Economy
by Sebastian Koehne & Moritz Kuhn

2014 Optimal Taxation, Child Care and Models of the Household
by Patricia Apps & Ray Rees

2014 Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
by Robin Boadway & Michael Keen

2014 Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes
by Finn Poschmann & Alexandre Laurin

2014 Tax Policy for a New Era: Promoting Economic Growth and Fairness
by Kevin Milligan

2014 Taxation and the Sustainability of Collusion: Ad Valorem versus Specific Taxes
by Azacis, Helmuts & Collie, David R.

2014 Does Aggregate Government Size Effect Private Economic Performance in Canada?
by J. Stephen Ferris & Marcel-Cristian Voia

2014 The Effect of Federal Government Size on Private Economic Performance in Canada: 1870–2011
by J. Stephen Ferris & Marcel-Cristian Voia

2014 When are There Natural Limits on Inequality?
by Scott S. Condie & Richard W. Evans & Kerk L. Phillips

2014 The Distributional Effects of Redistributional Tax Policy
by Jason DeBacker & Richard W. Evans & Evan Magnusson & Kerk L. Phillips & Shanthi P. Ramnath & Isaac Swift

2014 A Big Data Approach to Optimal Sales Taxation
by Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips

2014 Should transactions services be taxed at the same rate as consumption?
by Ben Lockwood & Erez Yerushalmi

2014 The Efficiency of “Benefit-Related” Business Taxes
by Elisabeth Gugl & George R. Zodrow

2014 Optimal Capital Taxation and Consumer Uncertainty
by Ryan Chahrour & Justin Svec

2014 Optimal Spatial Taxation: Are Big Cities too Small?
by Jan Eeckhout & Nezih Guner

2014 Strategic fiscal revaluation or devaluation: why does the labor wedge matter?
by F. Langot & M. Lemoine

2014 Fiscal Devaluation and Structural Gaps
by F. Langot & L. Patureau & T. Sopraseuth

2014 Optimal Taxation, Inequality and Top Incomes
by Yuri Andrienko & Patricia Apps & Ray Rees

2014 Exploring the optimality of cyclical emission rates
by George Halkos & George Papageorgiou

2014 Optimal Taxation and Life Cycle Labor Supply Profile
by Michael Kuklik & Nikita Céspedes

2014 Is the Flat Tax Optimal under Income Risk?
by Dominique Henriet & Patrick Pintus & Alain Trannoy

2014 Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments
by Etienne Lehmann & Laurent Simula & Alain Trannoy

2014 An Interpretation of the Gini Coefficient in a Stiglitz Two-Type Optimal Tax Problem
by Bo Sandemann Rasmussen

2014 Eine flexible Ländersteuer bei einem hohen Ausgleich von Finanzkraftunterschieden
by Altemeyer-Bartscher, Martin

2014 Tax Smoothing Hypothesis: A Turkish Case
by Taner Turan & Mesut Karakas & Halit Yanikkaya

2014 So Slow to Change: The Limited Growth of Nontax Revenues in Public Education Finance, 1991–2010
by Tom Downes & Kieran M. Killeen

2014 Tax Increment Financing and Education Expenditures: The Case of Iowa
by Phuong Nguyen-Hoang

2014 Unintended Consequences: The Impact of Proposition 2½ Overrides on School Segregation in Massachusetts
by Jeffrey Zabel

2014 Hierarchical Clustering Of Tax Burden In The European Union-27
by Nikola ŠIMKOVÁ

2014 Environmental Tax Reforms in Switzerland: A Computable General Equilibrium Impact Analysis
by Christoph Böhringer & André Müller

2014 Funding Pensions in Scotland: Would Independence Matter?
by David Bell & David Comerford & David Eiser

2014 Income Taxation Versus Managerial Decisions
by Tomasz Wo³owiec & Tomasz Skica & Anna Nedyalkova

2014 Income Taxes, Public Fiscal Policy And Economic Growth
by Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva

2014 Eeconomic Relations Between Personal And Corporate Income Tax
by Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov

2014 Road Tax on Truck Traffic with Environmental Aspects
by Břetislav ANDRLÍK

2014 Cost of Financial Distress in the Cash Flow Model of Capital Structure
by Tomáš Buus

2014 Proposal of Amendments of the VAT - Directive in Respect of the Taxation of Travel Services
by Milena Otavová

2014 Discussion of the methods estimating the VAT gap?
by Hana Zídková

2014 What Influences the Savings Decisions of the Hungarian Population?
by Annamária Horváthné Kökény & Zsuzsanna Széles

2014 Public policy and taxation
by Iosif Moldovan

2014 Considerations on VAT Efficiency and VAT Evasion
by Cuceu Ionuþ - Constantin & Vãidean Viorela-Ligia

2014 Priorities and Premises Concerning the Fiscal Politics
by Cibotariu Irina-?tefana, & Iancu Eugenia,

2014 Practical Application Examples For Special Cases In The Scope Of Consolidation According To Ifrs
by Markus Hafele & Celine Frei

2014 The Excise Duty Fraud In The Case Of Crossborder Operations With Petroleum Products
by Stanciu Dorica

2014 Impact Of The Activity Of Court Of Accounts Of The Republic Of Moldova On The Efficiency Of The Public Finance Management
by Iulia CAPRIAN & Maria COJOCARU & Lilia ROTARU

2014 Debates on Individual Income Tax and Potential Japanese Tax Reforms
by Masaaki Suzuki

2014 Fiscal Transfer in a Repeated-Interaction Model of Tax Competition
by Wenming Wang & Keisuke Kawachi & Hikaru Ogawa

2014 Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians
by Eckhard Janeba

2014 Optimal Commodity Taxes for Norway with Cross-Border Shopping
by Odd Erik Nygård

2014 Environmental Taxation and Redistribution Concerns
by Rafael Aigner

2014 The (Im)Possibility of Overprovision of Public Goods in Interjurisdictional Tax Competition
by Thomas Eichner & Thorsten Upmann

2014 Welfare Analysis of an Optimal Carbon Tax in Chile
by Cristian Espinosa & Jorge Fornero

2014 A Panorama on Energy Taxes and Green Tax Reforms
by Alberto Gago & Xavier Labandeira & Xiral López Otero

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2014 Г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросамналогообложения За Сентябрь-Октябрь 2014 Г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2014 Г
by Lyudmila Anisimova

2014 Факторы Экономического Роста В 2013 Г. - 1-М Полугодии 2014 Г
by Elena Astafeva

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Июль-Август 2014 Г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2014 Г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2014г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Март-Апрель 2014г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Февраль-Март 2014г
by Lyudmila Anisimova

2014 Факторы Изменения Добавленной Стоимости Промышленного Сектора В 2013 Г
by Elena Astafeva

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2014г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2013г. – Январь 2014 Г
by Lyudmila Anisimova

2014 Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2013г
by Lyudmila Anisimova

2014 A Review Of Taxation Regulatory Documents Adopted In The Period Of October-November 2014
by Lyudmila Anisimova

2014 A Review Of Russia’S Taxation Regulatory Documents Adopted In The Period Of September-October 2014
by Lyudmila Anisimova

2014 A Review Of Taxation Regulatory Documents Adoptedin The Period August-September 2014
by Lyudmila Anisimova

2014 Economic Growth Factors In 2013 - H1 20141
by Elena Astafieva

2014 An Overview Of Normative Documents On Taxation Issues For July-August 2014
by Lyudmila Anisimova

2014 Review Of Taxation Regulatory Documents Issued In The Period Of June-July 2014
by Lyudmila Anisimova

2014 Review Of Taxation Regulatory Documents Issued In The Period Of May-June 2014
by Lyudmila Anisimova

2014 An Overview Of Normative Documents On Taxation Issues For April-May 2014
by Lyudmila Anisimova

2014 An Overview Of Normative Documents On Taxation Issues For March-April 2014
by Lyudmila Anisimova

2014 Review Of Taxation Regulatory Documents Issued In The Period Of February 2014 Thru March 2014
by Lyudmila Anisimova

2014 Review of Regulatory Documents on Taxation Issues in December 2013-January 2014
by Lyudmila Anisimova

2014 Review of Regulatory Documents As Regards Taxation Issues in January-February 2014
by Lyudmila Anisimova

2014 Review Of Taxation Regulatory Documents Issued In The Period Of November–December 2013
by Lyudmila Anisimova

2014 Hydropower production and environmental regulation: opting for a performance-based tax approach
by Federico Pontoni & Andrea Goltara & Alessandro De Carli & Antonio Massarutto

2014 Shall High Income Earners Pay More Taxes in The Kyrgyz Republic
by Saida ISMAILAKHUNOVA

2014 International carbon emissions trading and strategic incentives to subsidize green energy
by Eichner, Thomas & Pethig, Rüdiger

2014 Intrajurisdictional capitalization and the incidence of the property tax
by Zodrow, George R.

2014 The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting
by Gahvari, Firouz & Micheletto, Luca

2014 The incidence of non-linear price-dependent consumption taxes
by Carbonnier, Clément

2014 Free entry and regulatory competition in a global economy
by Miyagiwa, Kaz & Sato, Yasuhiro

2014 Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences
by Weber, Caroline E.

2014 Measuring the deadweight loss from taxation in a small open economy
by Sørensen, Peter Birch

2014 The deadweight gain of insurance taxation when risky activities are optional
by de Meza, David & Xie, Gang

2014 Energy policy with externalities and internalities
by Allcott, Hunt & Mullainathan, Sendhil & Taubinsky, Dmitry

2014 Optimal redistribution: A life-cycle perspective
by Michau, Jean-Baptiste

2014 Optimal emission pricing in the presence of international spillovers: Decomposing leakage and terms-of-trade motives
by Böhringer, Christoph & Lange, Andreas & Rutherford, Thomas F.

2014 Bunching and non-bunching at kink points of the Swedish tax schedule
by Bastani, Spencer & Selin, Håkan

2014 Airlines’ strategic interactions and airport pricing in a dynamic bottleneck model of congestion
by Silva, Hugo E. & Verhoef, Erik T. & van den Berg, Vincent A.C.

2014 Optimal time-consistent fiscal policy in an endogenous growth economy with public consumption and capital
by Novales, Alfonso & Pérez, Rafaela & Ruiz, Jesús

2014 Optimal capital taxation and consumer uncertainty
by Chahrour, Ryan & Svec, Justin

2014 A theory of political and economic cycles
by Ales, Laurence & Maziero, Pricila & Yared, Pierre

2014 On the value of randomization
by Gauthier, Stéphane & Laroque, Guy

2014 State-variable public goods and social comparisons
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Discriminatory taxes are unpopular—Even when they are efficient and distributionally fair
by Sausgruber, Rupert & Tyran, Jean-Robert

2014 Positional preferences in time and space: Optimal income taxation with dynamic social comparisons
by Aronsson, Thomas & Johansson-Stenman, Olof

2014 Franking credits and market reactions: Evidence from the Australian convertible security market
by Fenech, Jean-Pierre & Skully, Michael & Xuguang, Han

2014 Air pollution policy in Europe: Quantifying the interaction with greenhouse gases and climate change policies
by Bollen, Johannes & Brink, Corjan

2014 Optimally differentiated carbon prices for unilateral climate policy
by Boeters, Stefan

2014 A parsimonious model of tax avoidance and distortions in petroleum exploration and development
by Smith, James L.

2014 Tax evasion and public expenditures on tax revenue services in an endogenous growth model
by Kafkalas, Sifis & Kalaitzidakis, Pantelis & Tzouvelekas, Vangelis

2014 On the efficiency of equal sacrifice income tax schedules
by da Costa, Carlos E. & Pereira, Thiago

2014 Experimental evidence on the relationship between tax evasion opportunities and labor supply
by Doerrenberg, Philipp & Duncan, Denvil

2014 Cost recovery from congestion tolls with long-run uncertainty
by Lindsey, Robin & de Palma, André

2014 Dynamic inconsistency and non-preferential taxation of foreign capital
by Kishore, Kaushal & Roy, Santanu

2014 Corrigendum to "Reconciling the Rawlsian and the utilitarian approaches to the maximization of social welfare, [Economics Letters 122 (2014) 439–444]"
by Stark, Oded & Jakubek, Marcin & Falniowski, Fryderyk

2014 Property taxes and dynamic efficiency: A correction
by Homburg, Stefan

2014 Tax competition in federations revisited
by Pi, Jiancai & Zhou, Yu

2014 Reconciling the Rawlsian and the utilitarian approaches to the maximization of social welfare
by Stark, Oded & Jakubek, Marcin & Falniowski, Fryderyk

2014 Does size asymmetry exacerbate the inefficiency of tax competition?
by Han, Yutao & Pieretti, Patrice & Zou, Benteng

2014 Asymmetric generalized impulse responses with an application in finance
by Hatemi-J, Abdulnasser

2014 Positive welfare effects of trade barriers in a dynamic partial equilibrium model
by Tuinstra, Jan & Wegener, Michael & Westerhoff, Frank

2014 Tax incidence and price discrimination: An application of theories to gambling markets
by Gu, Xinhua & Tam, Pui Sun

2014 Corporate Financing and Efficiency of Indigenous Energy Firms in Nigeria: A Literature Review
by Anthonia Taye Odeleye

2014 Transboundary Pollution, R&D Spillovers, Absorptive Capacity and International Trade
by Zeineb Dinar

2014 Growth Maximizing Tax Rate for Uzbekistan
by Bekzod ABDULLAEV & Laszlo KONYA

2014 Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010
by Plinio Atanael Guerrero Guerrero

2014 A dynamic-efficiency rationale for public investment in the health of the young
by Torben M. Andersen & Joydeep Bhattacharya

2014 Steuermehreinnahmen, Mindestlohn und kalte Progression
by Christian Breuer

2014 The Role of Imperfect Financial Markets for Social Redistribution
by Jenny Simon

2014 Natural gas trading in Europe in terms of market disequilibrium
by Yuli Radev

2014 Effects of the Increase of Tobacco Products Excise on Public Health and Budget Revenues in EU
by Svetla Boneva

2014 Gasoline Taxes and Consumer Behavior
by Shanjun Li & Joshua Linn & Erich Muehlegger

2014 Taxation of Couples under Assortative Mating
by Alexander Frankel

2014 Entrepreneurial Taxation with Endogenous Entry
by Florian Scheuer

2014 Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
by Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva

2014 Local Institutions and the Dynamics of Community Sorting
by Andrea Robbett

2014 Optimal Tax and Expenditure Policy with Aggregate Uncertainty
by Felix J. Bierbrauer

2013 Steuerflucht und Steueroasen
by Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin

2013 Two Decades of European Climate Policy: A Critical Appraisal
by Christoph Böhringer

2013 Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
by Doerrenberg, Philipp & Duncan, Denvil

2013 Optimal capital taxation for time-nonseparable preferences
by Koehne, Sebastian & Kuhn, Moritz

2013 Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples
by Meier, Volker & Rainer, Helmut

2013 Environmental Taxation and Redistribution Concerns
by Aigner, Rafael

2013 Optimally Differentiated Carbon Prices for Unilateral Climate Policy
by Boeters, Stefan

2013 Fair Inheritance Taxation in the Presence of Tax Planning
by Wrede, Matthias

2013 Reconciling the Rawlsian and the utilitarian approaches to the maximization of social welfare
by Stark, Oded & Jakubek, Marcin & Falniowski, Fryderyk

2013 Fair inheritance taxation in the presence of tax planning
by Wrede, Matthias

2013 Transboundary pollution, R&D spillovers, absorptive capacity and international trade
by Dinar, Zeineb

2013 Positive welfare effects of trade barriers in a dynamic equilibrium model
by Tuinstra, Jan & Wegener, Michael & Westerhoff, Frank

2013 Taxing Hard-to-Tax Markets
by Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura

2013 Optimal Sales Tax Rebates and Tax Enforcement Consumers
by Marcelo Arbex & Enlinson Mattos

2013 Payments or persuasion: common pool resource management with price and non-price measures
by Delaney, Jason & Jacobson, Sarah

2013 Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy
by Emilio Espino & Martin Gonzalez-Rozada

2013 Optimal time-consistent fiscal policy under endogenous growth with elastic labour supply
by Alfonso Novales Cinca & Rafaela Pérez Sánchez & Jesús Rúiz Andújar

2013 Optimal time-consistent fiscal policy in an endogenous growth economy with public consumption and capital
by Alfonso Novales Cinca & Rafaela María Pérez Sánchez & Jesús Rúiz Andújar

2013 Equilibrium at a Bottleneck when Long-Run and Short-Run Scheduling Preferences diverge
by Stefanie Peer & Erik T. Verhoef

2013 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
by European Commission

2013 Study on the Impacts of Fiscal Devaluation
by CPB Netherlands & CAPP

2013 The marginal cost of public funds in the EU: the case of labour versus green taxes
by Salvador Barrios & Jonathan Pycroft & Bert Saveyn

2013 Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland
by Marja Riihelä & Risto Sullström & Matti Tuomala

2013 On Habit and the Socially Efficient Level of Consumption and Work Effort
by Paul Levine & Peter McAdam & Peter Welz

2013 Validation of structural labor supply model by the elasticity of taxable income
by Thor O. Thoresen & Trine E. Vattø

2013 Optimal Capital Taxation in A Neoclassical Growth Model
by Chia-Hui Lu & Been-Lon Chen

2013 Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model
by Yolandé van Heerden and N.J. Schoeman

2013 Factor Income Taxation in a Horizontal Innovation Model
by Xin Long & Alessandra Pelloni

2013 Optimal Taxation and Life Cycle Labor Supply Profile
by Céspedes, Nikita & Kuklik, Michael

2013 Breaking the Dynamic of Relative Primary Commodity Prices in Levels and Volatilities since 1650
by Rabah Arezki & Kaddour Hadri & Prakash Loungani & Yao Rao

2013 Two Sources of Bias in Estimating the Peak of the Laffer Curve
by Dan Usher

2013 Optimal Redistributive Pensions with Temptation and Costly Self-Control
by Pier-Andre Bouchard St-Amant & Jean-Denis Garon

2013 Effects of taxation by economic functions on economic growth in the European Union
by Szarowska, Irena

2013 Quantifying the Premium Externality of the Uninsured
by Sun, Stephen Teng & Yannelis, Constantine

2013 Taxing Externalities under Financing Constraints
by Hoffmann, Florian & Inderst, Roman & Moslener, Ulf

2013 Tax Havens, Growth, and Welfare
by Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan

2013 Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
by SALERNO, Nicola Carmine

2013 Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis
by Valentini, Edilio

2013 Tax Competition and Double Tax Treaties with Mergers and Acquisitions
by Siggelkow, Benjamin Florian

2013 Does a work effort norm lead to more efficient taxation in majority voting?
by Weinreich, Daniel

2013 The perception of distributive fairness and optimal taxation under uncertainty
by Weinreich, Daniel

2013 Gasoline price as social phenomenon
by Kossov, Vladimir & Kossova, Elena

2013 The Real Effects of the Uninsured on Premia
by Yannelis, Constantine & Sun, Stephen Teng

2013 Tax-paying for Fun and Profit
by Kunstadt, Robert & Maggioni, Ilaria

2013 Optimal Dynamic Nonlinear Income Taxes: Facing an Uncertain Future with a Sluggish Government
by Berliant, Marcus & Fujishima, Shota

2013 Decreasing returns, patent licensing and price-reducing taxes
by Sen, Debapriya & Stamatopoulos, Giorgos

2013 Taxation of agricultural sector in Morocco. An Analysis using a Dynamic Computable General Equilibrium Model
by Karim, Mohamed

2013 Asymmetric and Non-atmospheric Consumption Externalities, and Efficient Consumption Taxation
by Eckerstorfer, Paul & Wendner, Ronald

2013 Estabilidad política y tributación
by Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari

2013 Estado y política pública en Colombia: Un balance desde la teoría política
by Fernando, Estrada

2013 Optimal capital taxation for time-nonseparable preferences
by Koehne, Sebastian & Kuhn, Moritz

2013 Effects of political rivalry on public educational investments and income inequality: evidence from empirical data
by Elena Sochirca & Óscar Afonso & Sandra Silva

2013 Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
by Dirk Krueger & Alexander Ludwig

2013 Optimal Taxation and Life Cycle Labor Supply Profile
by Michael Kuklik & Nikita Cespedes

2013 Revenue Tariff Reform
by Peter Neary & James E. Anderson

2013 Collateral, Liquidity and Debt Sustainability
by Stefan Niemann & Paul Pichler

2013 Do Structural Policies Affect Macroeconomic Stability?
by Volker Ziemann

2013 Improving the Fiscal Framework to Enhance Growth in an Era of Fiscal Consolidation in Slovakia
by Caroline Klein & Robert W. R. Price & Andreas Wörgötter

2013 Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology
by Bert Brys & Carolina Torres

2013 Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
by John Creedy

2013 Revenue Tariff Reform
by James E. Anderson & J. Peter Neary

2013 The Lightbulb Paradox: Evidence from Two Randomized Experiments
by Hunt Allcott & Dmitry Taubinsky

2013 Conforming and Non-conforming Peer Effects in Vaccination Decisions
by Elizabeth Bodine-Baron & Sarah Nowak & Raffaello Varadavas & Neeraj Sood

2013 Taxes, Debts, and Redistributions with Aggregate Shocks
by Anmol Bhandari & David Evans & Mikhail Golosov & Thomas J. Sargent

2013 Advance Refundings of Municipal Bonds
by Andrew Ang & Richard C. Green & Yuhang Xing

2013 Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt
by Stéphane Guibaud & Yves Nosbusch & Dimitri Vayanos

2013 The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation
by Christopher R. Knittel & Ryan Sandler

2013 Generalized Social Marginal Welfare Weights for Optimal Tax Theory
by Emmanuel Saez & Stefanie Stantcheva

2013 Estate Taxation with Altruism Heterogeneity
by Emmanuel Farhi & Iván Werning

2013 On Financing Retirement with an Aging Population
by Ellen R. McGrattan & Edward C. Prescott

2013 Search and Work in Optimal Welfare Programs
by Nicola Pavoni & Ofer Setty & Giovanni L. Violante

2013 The Taxation of Nonrenewable Natural Resources
by Gérard GAUDET & Pierre LASSERRE

2013 The taxation of nonrenewable natural resources
by GAUDET, Gérard & LASSERRE, Pierre

2013 Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?
by Aurélien Beleau

2013 On the Optimal Provision of Social Insurance
by Krueger, Dirk & Ludwig, Alexander

2013 The Social Costs of Gun Ownership: Spurious Regression and Unfounded Public Policy Advocacy
by Christian Westphal

2013 Multidimensional Poverty Targeting
by Jean-Yves Duclos & Luca Tiberti & Abdelkrim Araar

2013 Who benefits from partial tax coordination?
by Yutao Han

2013 The Dynamics of the Location of Firms – A Revisit of Home-Attachment under Tax Competition
by Yutao Han & Patrice Pieretti & Benteng Zou

2013 On the desirability of tax coordination when countries compete in taxes and infrastructures
by Yutao Han & Patrice Pieretti & Benteng Zou

2013 Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge between Micro and Macro Estimates?
by Markus Jäntti & Jukka Pirttilä & Håkan Selin

2013 Increased Regressivity of the Optimal Capital Tax under a Welfare Constraint for Newborn Children
by Yosuke Furukawa

2013 Discriminatory Taxes are Unpopular - Even when they are Efficient and Distributionally Fair
by Rupert Sausgruber & Jean-Robert Tyran

2013 Fiscal Policy, Sovereign Default, and Bailouts
by Falko Juessen & Andreas Schabert

2013 Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
by Dirk Krueger & Alexander Ludwig

2013 Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
by Mazhar Waseem

2013 Asymmetric and Non-atmospheric Consumption Externalities, and Efficient Consumption Taxation
by Paul Eckerstorfer & Ronald Wendner

2013 Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland
by Hermle, Johannes & Peichl, Andreas

2013 Fiscal Policy, Sovereign Default, and Bailouts
by Juessen, Falko & Schabert, Andreas

2013 Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
by Pestel, Nico & Sommer, Eric

2013 Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
by Lehmann, Etienne & Simula, Laurent & Trannoy, Alain

2013 Long-Term Care and Lazy Rotten Kids
by Cremer, Helmuth & Roeder, Kerstin

2013 Mincer Equation, Power Law of Learning, and Efficient Education Policy
by Richter, Wolfram F.

2013 Comparing Inequality Aversion across Countries When Labor Supply Responses Differ
by Bargain, Olivier & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

2013 How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers
by Chih-Chin Ho & Ching-Yang Lin & Cheng-Tao Tang

2013 Resource Windfalls, Optimal Public Investment and Redistribution: The Role of Total Factor Productivity and Administrative Capacity
by AREZKI Rabah & DUPUY Arnaud & GELB Alan

2013 Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy
by Emilio Espino & Martín González Rozada

2013 Decentralization, Fiscal Effort and Social Progress in Colombia at the Municipal Level, 1994-2009: Why Does National Politics Matter?
by Fabio Sánchez Torres & Mónica Pachón

2013 Capital mobility, imperfect labour markets, and the provision of public goods
by Pauser, Johannes

2013 Relative Consumption and Tax Evasion
by Laszlo Goerke

2013 Investment complementarities, coordination failure, and the role and effects of public investment policy
by Kasahara, Tetsuya

2013 Designing an Optimal Public Pension System
by Fujii, Takao & Hayashi, Fumiaki & Iritani, Jun & Oguro, Kazumasa

2013 Using the Discrete Model to Derive Optimal Income Tax Rates
by Bastani, Spencer

2013 Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
by LEHMANN, Etienne & Simula, Laurent & TRANNOY, Alain

2013 How Should Commodities Be Taxed? A Counterargument to the Recommendation in the Mirrlees Review
by Bastani, Spencer & Blomquist, Sören & Pirttilä, Jukka

2013 Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?
by Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan

2013 Keeping up with the Joneses, the Smiths and the Tanakas: Optimal Taxation with Social Comparisons in a Multi-Country Economy
by Aronsson, Thomas & Johansson-Stenman, Olof

2013 Tax Policy in an Economic Federation With Proportional Membership Fees
by Sjögren, Tomas

2013 Gender Norms, Work Hours, and Corrective Taxation
by Aronsson, Thomas & Granlund, David

2013 Self-Control Problems and Conspicuous Housing Consumption:Implications for Tax Policy
by Aronsson, Thomas & Mannberg, Andrea

2013 Swedish Labor Income Taxation (1862–2013)
by Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael

2013 Gender Norms, Work Hours, and Corrective Taxation
by Aronsson, Thomas & Granlund, David

2013 Publicly Provided Private Goods and Optimal Taxation when Consumers Have Positional Preferences
by Aronsson, Thomas & Johansson-Stenman, Olof

2013 State-Variable Public Goods and Social Comparisons over Time
by Aronsson, Thomas & Johansson-Stenman, olof

2013 Optimal Resource Allocation In General Cournotcompetitive Equilibrium
by Ervik, Inger Sommerfelt & Soegaard, Christian

2013 Developments in the theory of optimal income taxation with applications to the Hungarian tax system
by Aron Kiss

2013 Asymmetric and Non-atmospheric Consumption Externalities, and Efficient Consumption Taxation
by Paul Eckerstorfer & Ronald Wendner

2013 Panel Export Taxes (PET) Dataset: New Data on Export Tax Rates
by Olga Solleder

2013 Quality of the Administration of Value-Added Tax in OECD countries and Russia
by Alexander Knobel & Sergey Sinelnikov-Murylev & Ilya Sokolov

2013 Intergenerational policy and the measurement of tax incidence
by Conesa, Juan Carlos & Garriga, Carlos

2013 Optimal fiscal policy with recursive preferences
by Karantounias, Anastasios G.

2013 Restaurant VAT cut: Cheaper meal and more service?
by Tuomas Kosonen & Jarkko Harju

2013 Housing transfer taxes and household mobility: Distortion on the housing or labour market?
by Teemu Lyytikäinen & Hilber & A. L. Christian

2013 Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
by Jarkko Harju & Tuomas Matikka

2013 Optimal Gasoline Tax in Developing, Oil-Producing Countries: The Case of Mexico
by Fausto Hernández-Trillo & Arturo Antón-Sarabia

2013 The Incidence of Non-Linear Consumption Taxes
by Clément Carbonnier

2013 Politiques fiscales optimales pour les bas revenus et principe de compensation
by Laurence Jacquet & Dirk Van de gaer

2013 A Panorama on Energy Taxes and Green Tax Reforms
by Alberto Gago & Xavier Labandeira & Xiral Lñpez-Otero

2013 Fiscal Federalism and Tax Administration: Evidence from Germany
by Timm Bönke & Beate Jochimsen & Carsten Schröder

2013 Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
by Nico Pestel & Eric Sommer

2013 Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects
by Hans Fehr & Manuel Kallweit & Fabian Kindermann

2013 Tax Evasion, Tax Monitoring Expenses and Economic Growth: An Empirical Analysis in OECD Countries
by Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas

2013 Baumol’s cost disease and the sustainability of the welfare state
by Andersen, Torben M & Kreiner, Claus Thustrup

2013 Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection
by Gary-Bobo, Robert J. & Trannoy, Alain

2013 Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt
by Guibaud, Stéphane & Nosbusch, Yves & Vayanos, Dimitri

2013 Search and Work in Optimal Welfare Programs
by Pavoni, Nicola & Setty, Ofer & Violante, Giovanni L

2013 Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence
by Kreiner, Claus Thustrup & Munch, Jakob Roland & Whitta-Jacobson, Hans-Jørgen

2013 Why it may hurt to be insured: the effects of capping coinsurance payments
by Ed Westerhout & Kees Folmer

2013 Public and private hospitals, congestion, and redistribution
by CANTA, Chiara & LEROUX, Marie-Louise

2013 Harsh occupations, health status and social security
by PESTIEAU, Pierre & RACIONERO, Maria

2013 Tributación y Equidad en Colombia
by Roberto Steiner & Alex Cañas

2013 Is Independence Possible in an Interdependent World? Scotland vs. the UK's Participation in the European Economy
by Andrew Hughes Hallett

2013 Federal Income Tax Revenue Volatility Since 1966
by Estelle P. Dauchy & Christopher Balding

2013 Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution
by Michael S. Michael & Panos Hatzipanayotou

2013 Taxing Bequests and Consumption in the Steady State
by Johann K. Brunner & Susanne Pech

2013 Is Capital Mobility Good for Public Good Provision?
by Gregor Schwerhoff & Ottmar Edenhofer

2013 The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation
by Felix Bierbrauer & Pierre C. Boyer

2013 Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
by Hans Fehr & Manuel Kallweit & Fabian Kindermann

2013 Long-Term Care and Lazy Rotten Kids
by Helmuth Cremer & Kerstin Roeder

2013 Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments
by Etienne Lehmann & Laurent Simula & Alain Trannoy

2013 Normative Analysis with Societal Constraints
by Robin Boadway & Nicolas-Guillaume Martineau

2013 Financing Public Capital through Land Rent Taxation: A Macroeconomic Henry George Theorem
by Linus Mattauch & Jan Siegmeier & Ottmar Edenhofer & Felix Creutzig

2013 Optimal Student Loans and Graduate Tax under Moral Hazard and Adverse Selection
by Robert J. Gary-Bobo & Alain Trannoy

2013 Atkinson-Stiglitz and Ramsey Reconciled: Pareto Efficient Taxation and Pricing under a Break-Even Constraint
by Helmuth Cremer & Firouz Gahvari

2013 How Should Commodities be Taxed? A Counterargument to the Recommendation in the Mirrlees Review
by Spencer Bastani & Sören Blomquist & Jukka Pirttilä

2013 Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints
by Bas Jacobs & Hongyan Yang

2013 Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?
by Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier

2013 Relative Consumption and Tax Evasion
by Laszlo Goerke

2013 Bargaining and Wealth Accumulation
by Byeongju Jeong

2013 Capital Tax Competition and Dynamic Optimal Taxation
by Till Gross

2013 Dynamic Optimal Taxation in Open Economies
by Till Gross

2013 How should financial intermediation services be taxed?
by Ben Lockwood

2013 Arts vs Engineering: The Choice among Consumption of and Investment in Education
by R. Romano & A. Tampieri

2013 Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries
by Bénassy-quéré, A. & Roussellet, A.

2013 Investing in the youngest: the optimal child care policy
by Francesca Carta

2013 Harsh occupations, life expectancy and social security
by Pierre Pestieau & Maria Racionero

2013 Comparing Inequality Aversion across Countries When Labor Supply Responses Differ
by Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch

2013 Optimal Taxation in Life-Cycle Economies in the Presence of Commitment and Temptation Problems
by Cagri Seda Kumru & Saran Sarntisart

2013 Taxation, Efficiency and Economic Growth
by Jorgenson, Dale W. & Yun, Kun-Young

2013 Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz
by Thiess Büttner & Alexander Ebertz & Björn Kauder & Markus Reischmann

2013 Abschreibungsbedingungen für den Mietwohnungsneubau
by Brügelmann, Ralph & Clamor, Tim & Voigtländer, Michael

2013 Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus
by Altemeyer-Bartscher, Martin & Zeddies, Götz

2013 Indirect taxation of monopolists: A tax on price
by Vetter, Henrik

2013 Resource Extraction Contracts Under Threat of Expropriation: Theory and Evidence
by Johannes Stroebel & Arthur van Benthem

2013 Managing pessimistic expectations and fiscal policy
by Karantounias, Anastasios G.

2013 Housing, Collateral Constraints, and Fiscal Policy
by Hamza Polattimur

2013 Optimization Of Tax Loading On The Economy As The Main Direction Of Tax Policy Improvement Of The Country
by Lyubov SALO

2013 Comparative Analysis of the Value Added Tax Evolution
by Mirela Anca Postole

2013 A Study On Efficiency Of Steel Futures Market In India
by SURESH CHANDRA BIHARI & JAYASHREE KOTAGI

2013 Childbearing Age, Family Allowances, and Social Security
by Pierre Pestieau & Gregory Ponthiere

2013 Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi
by Cahit SANVER & Ates OKTAR

2013 Analysis of Deferred Taxes in the Business Environment in Serbia
by Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC

2013 Privatization and environmental pollution in a mixed duopoly
by Jiancai Pi & Li Yang & Yu Zhou

2013 Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty
by Florian Scheuer

2013 Limits and Opportunities of Single Collection Point in the Czech Republic
by Jana Tepperová & Kateřina Kubantová

2013 Economic Effects of Tax Cuts in the Reagan Administration
by Gábor Kozma

2013 Rethinking Urban Taxation In Harare, Zimbabwe: Case In Municipal Governance And Leadership
by Innocent Chirisa

2013 Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries
by Ma?cu Simona & Burlacu Valentin & Cojocaru Diana

2013 Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation
by Iancu Eugenia & Cibotariu Irina-ªtefana

2013 Transfer Pricing: Alibi for Cross-Border Tax Evasion
by Georgescu Iuliana Eugenia & Afrãsinei Mihai-Bogdan

2013 The Financial Discipline - A Factor Of Economic Growth
by STANCIU DORICA

2013 Estrutura do setor bancário e o ciclo recente de expansão do crédito: o papel dos bancos públicos federais [Structure of the banking sector and the recent cycle of credit expansion: The role of federal public banks]
by Luiz Fernando de Paula & José Luis Oreiro & Flavio A. C. Basilio

2013 Tax Methods Of Property Management As An Instrument Of Property Relations In Agriculture Of Ukraine
by Galina ZAPSHA

2013 "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance
by Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler

2013 Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
by Martin Jacob

2013 A Note on the Taxation of Couples Under Income Uncertainty
by Giacomo Corneo

2013 Optimal Redistributive Taxation in a Multiexternality Model
by Paul Eckerstorfer

2013 Optimal Taxes and User Fees in a Growing Economy with Excludable and Nonexcludable Public Inputs
by Fu-Sheng Hung & Chien-Yin Chen

2013 The Growth Effects of Population Aging in an Economy with Endogenous Technological Progress
by Young Jun Chun

2013 Taxation of wages in the Alps-Adriatic region
by Mitja Cok & Mateja Ana Grulja & Tomaz Turk

2013 Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine
by Hennadiy Mazur

2013 Concept of Tax Advising Within Tax Optimization
by Svitlana Bychkova & Makarova Nadiya

2013 Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia
by Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA

2013 Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2013г
by Lyudmila Anisimova

2013 Факторы Экономического Роста В 2012 Г. – I Полугодии 2013 Г
by Elena Astafeva

2013 Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Июль–Август 2013 Г
by Lyudmila Anisimova

2013 Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2013г
by Lyudmila Anisimova

2013 Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2013г
by Lyudmila Anisimova

2013 Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2013г
by Lyudmila Anisimova

2013 Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2013г
by Lyudmila Anisimova

2013 Обзор нормативных документов по вопросам налогообложения за cентябрь-октябрь 2013г
by Lyudmila Anisimova

2013 Controversal issues on management of the public debt and state reserves
by Lyudmila Anisimova

2013 An Overview of Normative Documents on Taxation Issues for December 2012-January 2013
by Lyudmila Anisimova

2013 An Overview of Normative Documents on Taxation Issues for November-December 2012
by Lyudmila Anisimova

2013 An Overview Of Normative Documents On Taxation Issues For October–November 2013
by Lyudmila Anisimova

2013 Review Of Taxation Regulatory Documents Issued In The Period Of September Thru October 2013
by Lyudmila Anisimova

2013 An Overview Of Normative Documents On Taxation Issues For August–September 2013
by Lyudmila Anisimova

2013 Some Special Features Of The Current Financial Policy And A Review Of Taxation Regulatory Documents Issued In The Period Of July Thry August 2013
by Lyudmila Anisimova

2013 Review Of The Regulatory Documents On Taxation Issues In June-July 2013
by Lyudmila Anisimova

2013 A Review Of Taxation Regulatory Documents Issued In May 2013
by Lyudmila Anisimova

2013 Review of Regulatory Documents As Regards Taxation Issues in April-May 2013
by Lyudmila Anisimova

2013 Review of Regulatory Documents As Regards Taxation Issues in March-April 2013
by Lyudmila Anisimova

2013 Review of Regulatory Documents As Regards Taxation Issues in February-March 2013
by Lyudmila Anisimova

2013 Environmental protection, land-use regulation and local government taxation: theory and evidence on Italian municipalities
by Barbara Ermini & Fabio Fiorillo & Raffaela Santolini

2013 The optimal top marginal tax rate: Application to Hungary
by Aron Kiss

2013 Do habits generate endogenous fluctuations in a growing economy?
by Park, Hyun

2013 Strategies of state and local government in management of urban transport problems – A case of Delhi
by Sen, Akshaya Kumar & Tiwari, Geetam & Upadhyay, Vrajaindra

2013 Renewable energy subsidies: Second-best policy or fatal aberration for mitigation?
by Kalkuhl, Matthias & Edenhofer, Ottmar & Lessmann, Kai

2013 Instrument choice when regulators are concerned about resource extinction
by Hansen, Lars Gårn & Jensen, Frank & Russell, Clifford

2013 Training and search during unemployment
by Spinnewijn, Johannes

2013 Optimal progressive capital income taxes in the infinite horizon model
by Saez, Emmanuel

2013 Long-term care policy, myopia and redistribution
by Cremer, Helmuth & Roeder, Kerstin

2013 Asymmetric and non-atmospheric consumption externalities, and efficient consumption taxation
by Eckerstorfer, Paul & Wendner, Ronald

2013 Unit tax versus ad valorem tax: A tax competition model with cross-border shopping
by Aiura, Hiroshi & Ogawa, Hikaru

2013 Political competition and Mirrleesian income taxation: A first pass
by Bierbrauer, Felix J. & Boyer, Pierre C.

2013 Optimal taxation with heterogeneous firms and informal sector
by Cerda, Rodrigo A. & Saravia, Diego

2013 Do smoke-free car laws work? Evidence from a quasi-experiment
by Nguyen, Hai V.

2013 Optimal contracting with dynastic altruism: Family size and per capita consumption
by Hosseini, Roozbeh & Jones, Larry E. & Shourideh, Ali

2013 Optimal redistributive taxation with both extensive and intensive responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2013 Optimal education and pensions in an endogenous growth model
by Del Rey, Elena & Lopez-Garcia, Miguel-Angel

2013 Relative consumption and tax evasion
by Goerke, Laszlo

2013 Strategic nonlinear income tax competition with perfect labor mobility
by Bierbrauer, Felix & Brett, Craig & Weymark, John A.

2013 Climate change policy's interactions with the tax system
by Goulder, Lawrence H.

2013 The optimal subsidy on electric vehicles in German metropolitan areas: A spatial general equilibrium analysis
by Hirte, Georg & Tscharaktschiew, Stefan

2013 Norwegian climate policy reforms in the presence of an international quota market
by Bjertnæs, Geir H. & Tsygankova, Marina & Martinsen, Thomas

2013 Effects and mechanism of influence of China's resource tax reform: A regional perspective
by Zhang, Zengkai & Guo, Ju'e & Qian, Dong & Xue, Yong & Cai, Luping

2013 An extension of the home-attachment criteria under dynamic tax competition
by Han, Yutao & Pieretti, Patrice & Zou, Benteng

2013 Consumption taxes and precautionary savings
by Anagnostopoulos, Alexis & Li, Qian

2013 Over the borderline: How the characteristics of lines shape optimal tax policy
by Agrawal, David R.

2013 Skill distribution and the optimal marginal income tax rate
by Li, Jinlu & Lin, Shuanglin & Zhang, Congjun

2013 Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation
by Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura

2013 Excise taxes on gasoline and suppliers’ market power: A note
by Pichler, Eva & Böheim, Michael H.

2013 The cost of reducing CO2 emissions: Integrating abatement technologies into economic modeling
by Kiuila, O. & Rutherford, T.F.

2013 Cooperative economic growth
by Dai, Darong

2013 Welfare analysis on optimal enterprise tax rate in China
by Ji, Jingjing & Ye, Zhiqiang & Zhang, Shunming

2013 Determining the motives for a positive optimal tax on capital
by Peterman, William B.

2013 Energy balance climate models and general equilibrium optimal mitigation policies
by Brock, William A. & Engström, Gustav & Grass, Dieter & Xepapadeas, Anastasios

2013 An Inter-temporal Analysis of Operational Efficiency of Oil Firms: Further Evidence from Nigeria
by David Mautin Oke & Salami Dada Kareem

2013 Almost Ideal Demand System And Uniform Taxation In Pakistan: Econometric Evidences For Consumer Goods In Pakistan, 1984-2008
by AHMED, Eatzat & JALIL, Abdul & IDREES, Muhammad

2013 Optimale Besteuerung und Spitzensteuersatz
by Anthony Barnes Atkinson

2013 Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?
by Stefan Bach

2013 Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen
by Margit Schratzenstaller

2013 EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung
by Dorothea Schäfer

2013 Efectos de la reforma estructural arancelaria en la protección efectiva arancelaria de la economía colombiana
by Mauricio Torres & Germán Romero

2013 Fiscal Competition And Mobility Of The Economic Factors
by Emilia V. CLIPICI & Florin FRANȚ

2013 Aspects Of Decentralization In The Context Of Public Administration Reform
by Florina POPA

2013 Administrierte Preise und indirekte Steuern: Auswirkungen auf die Inflation im Euroraum
by Wolfgang Nierhaus

2013 Comparison of Reduced Corporate Tax Rate in the EU
by Chang Woon Nam

2013 Elemente kommunaler Finanzausgleichssysteme in Deutschland
by Alexander Eck & Christian Thater

2013 Taxation And Forms Of Organising Business Activities
by Srđan Đinđić

2013 Distribution of Tax Burden in the Gas Sector in Europe
by Yuli Radev

2013 The Perverse Effects of Biofuel Public-Sector Policies
by Harry de Gorter & Dusan Drabik & David R. Just

2013 Evaluation of the Effects and Effectiveness of Alcopops Taxes on Juvenile Alcohol Consumption
by Filiz Ekinci & Deniz Turan

2013 Is the level of taxation a product of culture? A cultural economics approach
by Inna Cábelková & Wadim Strielkowski

2013 Automatic Fiscal Stabilizers
by Narcis Eduard Mitu

2013 Value Added Tax (Vat) -Financial Resource Of Consolidated Budget
by Florea Costache & Marius Herbei

2013 Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous
by Dirk Krueger & Alexander Ludwig

2013 Estate Taxation with Altruism Heterogeneity
by Emmanuel Farhi & Iván Werning

2013 Income and Substitution Effects of Estate Taxation
by James R. Hines

2013 Incentive Effects of Inheritances and Optimal Estate Taxation
by Wojciech Kopczuk

2013 Bailouts and the Optimal Taxation of Bonus Pay
by Timothy Besley & Maitreesh Ghatak

2013 6Month: June The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction
by Mihai Bogdan Afrasinei

2012 Take Back the Center: Progressive Taxation for a New Progressive Agenda
by Wenz, Peter S.

2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian

2012 To raise or not to raise? Impact assessment of Russia's incremental gas price reform
by Heyndrickx, Christophe & Alexeeva-Talebi, Victoria & Tourdyeva, Natalia

2012 Non-tariff measures and the WTO
by Staiger, Robert W.

2012 Should unemployment insurance be asset-tested?
by Koehne, Sebastian & Kuhn, Moritz

2012 Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes
by Runkel, Marco & Hoffmann, Magnus

2012 Indirect taxation of monopolists: A tax on price
by Vetter, Henrik

2012 Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany
by Massarrat-Mashhadi, Nima & Werdt, Clive

2012 Adaptation, Anticipation-bias and optimal income taxation
by Aronsson, Thomas & Schöb, Ronnie

2012 Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer?
by Hegemann, Annika

2012 Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases
by Mehrmann, Annika & Schneider, Georg & Sureth, Caren

2012 Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels
by Schmidt, Thomas-Patrick & Müller, Heiko

2012 The economics of taxing net wealth: A survey of the issues
by Schnellenbach, Jan

2012 Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji
by Hrvoje Šimović

2012 Optimal Savings Taxation when Individuals have Different CRRA Utility Functions
by Alan Krause

2012 Optimal Duration Of Equity Joint Ventures
by David Mayston & Juning Wang

2012 Nonlinear Income Tax Reforms
by Alan Krause

2012 The Binary Choice Approach of Laffer Curve
by Mihai Mutascu

2012 Pigouvian Second Degree Price Discrimination and Taxes in a Monopoly: an Example of Unit Tax Superiority
by Francisco Galera & José Luis à lvarez & Isabel Rodríguez-Tejedo

2012 Status-seeking and economic growth: the Barro model revisited
by Thi Kim Cuong Pham

2012 What Should Be Done About The Underfunding of Defined Benefit Pension Schemes?
by John Cotter & David Blake & Kevin Dowd

2012 Optimal taxation, social contract, and the four worlds of welfare capitalism
by Amedeo Spadaro & Lucia Mangiavacchi & Luca Piccoli

2012 Mismatch, On-the-job Training, and Unemployment
by Frédéric Gavrel & Jean-Pascal Guironnet & Isabelle Lebon

2012 On the Political Economics of Tax Reforms: survey and empirical assessment
by Micael Castanheira & Gaëtan Nicodème & Paola Profeta

2012 Pricing of Transport Networks, Redistribution and Optimal Taxation
by Russo, Antonio

2012 Sin Licenses Revisited
by Markus Haavio and Kaisa Kotakorpi

2012 Stochastic Mechanisms and Quasi-Linear Preferences
by Schottmuller, C. & Boone, J.

2012 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
by European Commission

2012 Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
by PriceWaterhouseCoopers

2012 Maximum Carbon Taxes in the Short Run
by Richard Tol

2012 The double dividend in the presence of abatement technologies and local external effects
by Geir H. Bjertnæs & Marina Tsygankova & Thomas Martinsen

2012 Promotion rat race and public policy
by Geir H. Bjertnæs

2012 Cross-Border Shopping and the Atkinson-Stiglitz Theorem
by Sebastian G. Kessing & Bernhard Koldert

2012 Fiscal policy and corruption
by Bernard Gauthier & Jonathan Goyette

2012 Taxes and bribery: The role of monitoring, bargaining power and red tape
by Bernard Gauthier & Jonathan Goyette

2012 Regulating Prostitution: Theory and Evidence from Italy
by Giovanni Immordino & Francesco Flaviano Russo

2012 The Costs of VAT: A Review of the Literature
by Luca Barbone & Richard Bird & Jaime Vázquez Caro

2012 Welfare Improving Taxation on Savings in a Growth Model
by Xin Long & Alessandra Pelloni

2012 Fiscal Policy Impacts on Growth: an OECD Cross-Country Study with an Emphasis on Human Capital Accumulation
by Diego d'Andria & Giuseppe Mastromatteo

2012 Voting for immiserizing income redistribution in the Meltzer-Richard model
by Barnett, Richard & Bhattacharya, Joydeep & Bunzel, Helle

2012 Property Tax Salience and Payment Delinquency
by Bradley, Sebastien

2012 Welfare Improving Taxation on Savings in a Growth Model
by Xin Long & Alessandra Pelloni

2012 Tax Evasion and Optimal Environmental Taxes
by Liu, Antung Anthony

2012 Climate Policy and Fiscal Constraints: Do Tax Interactions Outweigh Carbon Leakage?
by Fischer, Carolyn & Fox, Alan K.

2012 Growth, Distribution, and Tax Reform: Thoughts on the Romney Proposal
by Harvey S. Rosen

2012 Optimal Tax Burden and Budget System – the Factor of Macroeconomical Stabilization
by Abuselidze, George

2012 Optimal labor-income tax volatility with credit frictions
by Abo-Zaid, Salem

2012 Optimal dynamic nonlinear income taxes: facing an uncertain future with a sluggish government
by Berliant, Marcus & Fujishima, Shota

2012 Optimal labor-income tax volatility with credit frictions
by Abo-Zaid, Salem

2012 More efficient production subsidies for emerging agriculture in micro Arab states: a conceptual model
by Raboy, David G. & Basher, Syed Abul & Hossain, Ishrat & Kaitibie, Simeon

2012 Optimal income taxation with asset accumulation
by Abraham, Arpad & Koehne, Sebastian & Pavoni, Nicola

2012 The government-taxpayer game
by Carfì, David & Fici, Caterina

2012 Analizando la determinación de impuesto a la renta y sus efectos sobre el crecimiento de la economía boliviana
by Valdivia, Daney & Loayza, Lilian

2012 Should unemployment insurance be asset-tested?
by Koehne, Sebastian & Kuhn, Moritz

2012 Free Parking for All in Shopping Malls
by Hasker, Kevin & Inci, Eren

2012 Political rivalry effects on human capital accumulation and inequality: a New Political Economy approach
by Elena Sochirca & Oscar Afonso & Sandra Silva

2012 Optimal Taxation in a Limited Commitment Economy
by Yena Park

2012 Taxation and Redistribution of Residual Income Inequality
by Mikhail Golosov & Pricila Maziero & Guido Menzio

2012 The Optimal Carbon Tax and Economic Growth: Additive versus multiplicative damages
by Armon Rezai & Frederick van der Ploeg & Cees Withagen

2012 Natural Resource Dependence and Economic Performance in the 1970-2000 Period
by George Mavrotas & Syed Mansoob Murshed & Sebastian Torres

2012 Natural Resource Wealth: The challenge of managing a windfall
by Frederick van der Ploeg & Anthony J Venables

2012 Bottlenecks in Ramping Up Public Investment
by Frederick van der Ploeg

2012 Acceso a la Energía en el Perú : Algunas Opciones de Política
by Arturo Leonardo Vásquez Cordano & Raúl Lizardo García Carpio & Dicky Edwin Quintanilla Acosta & Julio Salvador Jácome & David Orosco Zumarán

2012 Optimal Emission Pricing in the Presence of International Spillovers: Decomposing Leakage and Terms-of-Trade Motives
by Christoph Böhringer & Andreas Lange & Thomas F. Rutherford

2012 Optimal Emission Pricing in the Presence of International Spillovers: Decomposing Leakage and Terms-of-Trade Motives
by Christoph Böhringer & Andreas Lange & Thomas F. Rutherford

2012 Improving the Tax System in Indonesia
by Jens Arnold

2012 Ensuring Debt Sustainability Amid Strong Economic Uncertainty in Hungary
by Pierre Beynet & Rafal Kierzenkowski

2012 Taxes and Investment in Skills
by Carolina Torres

2012 Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
by Alastair Thomas & Fidel Picos-Sánchez

2012 Employment protection and unemployment benefits: On technology adoption and job creation in a matching model
by Kjell Erik Lommerud & Odd Rune Straume & Steinar Vagstad

2012 Smart Machines and Long-Term Misery
by Jeffrey D. Sachs & Laurence J. Kotlikoff

2012 The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice
by Matthew Weinzierl

2012 Optimal Labor Income Taxation
by Thomas Piketty & Emmanuel Saez

2012 Adverse Selection In Credit Markets and Regressive Profit Taxation
by Florian Scheuer

2012 A Theory of Political and Economic Cycles
by Laurence Ales & Pricila Maziero & Pierre Yared

2012 Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources
by Alexander M. Gelber & Matthew C. Weinzierl

2012 Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation
by Charles F. Manski

2012 Taxation and Redistribution of Residual Income Inequality
by Mikhail Golosov & Pricila Maziero & Guido Menzio

2012 Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation
by Matthew C. Weinzierl

2012 A Theory of Optimal Capital Taxation
by Thomas Piketty & Emmanuel Saez

2012 Energy Policy with Externalities and Internalities
by Hunt Allcott & Sendhil Mullainathan & Dmitry Taubinsky

2012 De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution
by Benjamin B. Lockwood & Matthew C. Weinzierl

2012 Identification of Preferences and Evaluation of Income Tax Policy
by Charles F. Manski

2012 On the Optimality of Progressive Income Redistribution
by Ozan Bakis & Baris Kaymak

2012 On the Optimality of Progressive Income Redistribution
by OZAN, Bakis & KAYMAK, Baris

2012 Fiscal Sustainability in the Presence of Systemic Banks: the Case of EU Countries
by Agnès Bénassy-Quéré & Guillaume Roussellet

2012 On the Time Inconsistency of Optimal Monetary and Fiscal Policies With Many Consumer Goods
by Begoña Dominguez & Pedro Gomis-Porqueras

2012 Hungary: An Unfinished Decentralization?
by Izabella Barati-Stec

2012 Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"
by Leonard E. Burman

2012 Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?
by Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha

2012 Taxation and Incomplete Contracts
by Simone Moriconi

2012 Equilibrio Individual y Equilibrio General en Presencia de Bienes Públicos con Funciones de Utilidad Altruistas: Una Reformulación de las Condiciones Samuelsonianas
by Horacio Piffano

2012 Optimal Participation Taxes and Efficient Transfer Phase-Out
by Normann Lorenz & Dominik Sachs

2012 On the Desirability of Taxing Capital Income in Optimal Social Insurance
by Bas Jacobs & Dirk Schindler

2012 Happy Taxpayers? Income Taxation and Well-Being
by Akay, Alpaslan & Bargain, Olivier & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

2012 Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
by Doerrenberg, Philipp & Duncan, Denvil

2012 Optimal Taxation, Child Care and Models of the Household
by Apps, Patricia & Rees, Ray

2012 Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income
by Giertz, Seth H. & Tosun, Mehmet S.

2012 Optimal Fiscal Devaluation
by Langot, François & Patureau, Lise & Sopraseuth, Thepthida

2012 Capital Income Taxation and the Mirrlees Review
by Apps, Patricia & Rees, Ray

2012 Societal Aging: Implications for Fiscal Policy
by Alan J. Auerbach

2012 Single vs double ballot and party coalitions: the impact on fiscal policy. Evidence from Italy
by Leonzio Rizzo & Alberto Zanardi

2012 More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
by Teresa Ter-Minassian

2012 Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis
by Mark Hallerberg

2012 Reform Priorities for Sub-national Revenues in Brazil
by Teresa Ter-Minassian

2012 Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
by Giorgio Brosio

2012 Sub-national Revenue Mobilization in Peru
by Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Cristian Sepulveda

2012 The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues
by Guillermo Perry & Sebastián Bustos

2012 Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean
by Rolando Ossowski & Alberto Gonzáles-Castillo

2012 Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
by Giorgio Brosio

2012 Sub-national Revenue Mobilization in Peru
by Gustavo Canavire-Bacarreza & Jorge Martínez-Vázquez & Cristián Sepúlveda

2012 Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty
by Laszlo Goerke & Frederik Herzberg & Thorsten Upmann

2012 The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting
by Gahvari, Firouz & Micheletto, Luca

2012 Gender-Based and Couple-Based Taxation
by Bastani, Spencer

2012 Monetary policy and redistribution: What can or cannot be neutralized with Mirrleesian taxes
by Gahvari, Firouz & Micheletto, Luca

2012 Adaptation, Anticipation-Bias and Optimal Income Taxation
by Aronsson, Thomas & Schöb, Ronnie

2012 Decentralized Fiscal Federalism Revisited: Optimal Income Taxation and Public Goods under Horizontal Leadership
by Aronsson, Thomas & Persson, Lars

2012 Labor-Market Frictions and Optimal Inflation
by Carlsson, Mikael & Westermark, Andreas

2012 Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries
by Dackehag , Margareta & Hansson, Åsa

2012 Employment protection and unemployment benefits: on technology adoption and job creation in a matching model
by Lommerud, Kjell Erik & Straume, Odd Rune & Vagstad, Steinar

2012 Does higher tax morale imply higher optimal labor income tax rate?
by Andras Simonovits

2012 Main Directions Of Tax System Reform In The Medium Term
by Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev

2012 The Theory of Multiple Public Budget Determination from the Perspective of History of Economic Analysis
by Alessandro Petretto

2012 The Impact of Uruguay’s 2007 Tax Reform on Equity and Efficiency
by Bruno Martorano

2012 Relaxing Constraints as a Conservation Policy
by Ben Groom & Charles Palmer

2012 Pro-poor indirect tax reforms, with an application to Mexico
by Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI

2012 Pro-poor indirect tax reforms, with an application to Mexico
by Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI

2012 Smoking - Impact on the State Budget and its Fair Taxation
by Pavel Hait

2012 The Optimal Carbon Tax and Economic Growth: Additive versus Multiplicative Damages
by Armon Rezai & Frederick van der Ploeg & Cees Withagen

2012 Quarterly Report on the Euro Area (QREA), Vol.11, No.4 (2012)
by Lovise Bauger & Carlos Cuerpo Caballero & Maria Demertzis & Laura Fernandez Villaseca & Mateo Governatori & Anna Grochowska & George Marian Isbasoiu & Plamen Nikolov & Peter Pontuch & Rafal Raciborski & David Yim

2012 Quarterly Report on the Euro Area (QREA), Vol.11, No.3 (2012)
by Francesca D'Auria & Francisco De Castro & Robert Kuenzel & Julia Lendvai & Rafal Raciborski & Alessandro Turrini & Jan in 't Veld & Lucas Vogel

2012 Quarterly Report on the Euro Area (QREA), Vol.11, No.1 (2012)
by Jonas Fischer & Christian Gayer & Alexandr Hobza & Anton Jevcak & Robert Kuenzel & Staffan Linden & Aurora Mordonu & Ralph Setzer

2012 Ideology, swing voters, and taxation
by David Juárez Luna

2012 Workforce or Workfare? The Optimal Use of Work Requirements when Labor is Supplied along the Extensive Margin
by Laurence Jacquet & Craig Brett

2012 Signing distortions in optimal tax or other adverse selection models with random participation
by Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden

2012 Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses
by Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden

2012 The effect of the UK stamp duty land tax on household mobility
by Christian A. L. Hilber & Teemu Lyytikainen

2012 Quantity Competition vs. Price Competition under Optimal Subsidy in a Mixed Duopoly
by Marcella Scrimitore

2012 Happy Taxpayers? Income Taxation and Well-Being
by Alpaslan Akay & Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch

2012 Signing distortions in optimal tax and other adverse selection problems with random participation
by Laurence JACQUET & Etienne LEHMANN & Bruno VAN DER LINDEN

2012 Markov-perfect optimal fiscal policy : the case of unbalanced budgets
by Pichler, Paul & Pereira, Joana & Ortigueira, Salvador

2012 Taxation and Incomplete Contracts
by Simone Moriconi

2012 Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model
by Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas

2012 The Impact of Debt Levels and Debt Maturity on Inflation
by Faraglia, Elisa & Marcet, Albert & Oikonomou, Rigas & Scott, Andrew

2012 Optimal Fiscal Devaluation
by Langot, François & Patureau, Lise & Sopraseuth, Thepthida

2012 Air Pollution Policy in Europe: Quantifying the Interaction with Greenhouse Gases and Climate Change Policies
by Johannes Bollen & Corjan Brink (PBL)

2012 Financial transaction tax: review and assessment
by Jürgen Antony & Michiel Bijlsma & Adam Elbourne & Marcel Lever & Gijsbert Zwart

2012 Sensitivity of policy simulation to benchmark scenarios in CGE models: illustration with carbon leakage
by DURAND-LASSERVE, Olivier & Pierru , Axel & SMEERS, Yves

2012 The public economics of increasing longevity
by PESTIEAU, Pierre & PONTHIERE, Grégory

2012 Optimum Commodity Taxation with a Non-Renewable Resource
by Julien Daubanes & Pierre Lasserre

2012 Fiscal sustainability in the presence of systemic banks: the case of EU countries
by Agnès Bénassy-Quéré & Guillaume Roussellet

2012 Learning Abatement Costs: On the Dynamics of Optimal Regulation of Experience Goods
by Beat Hintermann & Andreas Lange

2012 Sin Licenses Revisited
by Markus Haavio & Kaisa Kotakorpi

2012 Optimal Taxation with Current and Future Cohorts
by Hans Fehr & Fabian Kindermann

2012 Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples
by Volker Meier & Helmut Rainer

2012 Can there be a Wave-Like Association between Economic Growth and Inequality? Theory and Lessons for East Asia from the Middle East
by Partha Gangopadhyay & Biswa N. Bhattacharyay

2012 Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty
by Laszlo Goerke & Frederik Herzberg & Thorsten Upmann

2012 Optimal Participation Taxes
by Vidar Christiansen

2012 Bringing French Public Debt Down: The Options for Fiscal Consolidation
by Balazs Egert

2012 On the Policy Implications of Changing Longevity
by Pierre Pestieau & Grégory Ponthiere

2012 The Bequest Tax as Long-Term Care Insurance
by Johann K. Brunner

2012 Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes
by Magnus Hoffmann & Marco Runkel

2012 Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule
by Spencer Bastani & Håkan Selin

2012 Long-Term Care Policy, Myopia and Redistribution
by Helmuth Cremer & Kerstin Roeder

2012 Adaptation, Anticipation-Bias and Optimal Income Taxation
by Thomas Aronsson & Ronnie Schöb

2012 Promotion Rat Race and Public Policy
by Geir Bjertnaes

2012 Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses
by Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden

2012 Fiscal Policy Reaction to the Cycle in the OECD: Pro- or Counter-Cyclical?
by Balazs Egert

2012 Signing Distortions in Optimal Tax and other Adverse Selection Problems with Random Participation
by Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden

2012 Monetary Policy and Redistribution: What can or cannot be Neutralized with Mirrleesian Taxes
by Firouz Gahvari & Luca Micheletto

2012 The Effect of the UK Stamp Duty Land Tax on Household Mobility
by Christian A. L. Hilber & Teemu Lyytikäinen

2012 Crescimento, emprego e produção setorial: efeitos da desoneração de tributos sobre a folha de salários no Brasil
by Edson Paulo Domingues & Débora Freire Cardoso & Kênia de Souza & Gláucia Possas da Motta & Terciane Sabadini Carvalho & Flaviane Souza Santiago & Aline Souza Magalhães & Admir Antonio Betarelli Junior

2012 Optimal income taxation with tax competition
by Vilen Lipatov & Alfons Weichenrieder

2012 Uncertainty in Integrated Assessment Modelling: Can Global Sensitivity Analysis Be of Help?
by Barry Anderson & Emanuele Borgonovo & Marzio Galeotti & Roberto Roson

2012 Capital Income Taxation and the Mirrlees Review
by Patricia Apps & Ray Rees

2012 Optimal Taxation, Child Care and Models of the Household
by Patricia Apps & Ray Rees

2012 Harsh occupations, health status and social security
by Maria Racionero & Pierre Pestieau

2012 Transport policy competition between governments: A selective survey of the literature
by DE BORGER, Bruno & PROOST, Stef

2012 Private Externalities and Environmental Public Goods: Politico-economic Consequences
by Timothy Kam & Yingying Lu

2012 Optimal Tax-Transfer Policies, Life-Cycle Labour Supply and Present-Biased Preferences
by Lasse Frisgaard Gunnersen & Bo Sandemann Rasmussen

2012 The non-optimality of the Mexican indirect tax system
by Castañon-Herrera, Alberto & Urzúa, Carlos M.

2012 The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?
by Julia Braun

2012 Testing taxpayers' cognitive abilities - Survey-based evidence
by Nima Massarrat-Mashhadi & Christian Sielaff

2012 Taxes on consumption in some European Union countries
by Corina SERBAN & Mihaela PATRASC

2012 The Government-Taxpayer Game
by David CARFI & Caterina FICI

2012 Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi
by Semih ÖZ

2012 Nosy Preferences, Benevolence, and Efficiency
by Chetan Dave & Ssdodds@uwinnipeg.ca

2012 Social factors influence on economic growth. The case of Romania
by Bogdan-Ion Boldea

2012 Fiscal Responsiveness, Persistence and Discretion: A Case Study of Pakistan
by Syed Ammad & Sabihuddin Butt & Shaista Alam

2012 Optimal Taxation Over the Life Cycle
by Aspen Gorry & Ezra Oberfield

2012 Progresivní nebo "rovná" daň - ekonomické i politické dilema
by Beáta Blechová

2012 Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice
by Tomáš Buus

2012 Analysis of Distortional Effects of Taxation on Financial and Investment Decision Based on the Methodology of Effective Tax Rates Calculation
by Jaroslava Holečková

2012 Value Added Tax Rates Reform in the Czech Republic
by Ondřej Bayer

2012 Special taxes in banking
by Piotr Masiukiewicz & Pawel Dec

2012 Performance in Public Administration. A Systemic Approach
by Adelina Dumitrescu

2012 Simulation Modeling Approach in the Research of Tax Influence on Enterprises
by Galina Caraganciu

2012 Tax and Accounting Issues in Supply Chain
by Mihaela Stet

2012 The Need of Avoiding the Double International Assessment
by Cibotariu Irina-ªtefana & Apetri Aniºoara-Niculina

2012 Comparative Analysis Of The Corporate Tax Assessment In The Member States Of The G7
by Abrudan Leonard Calin

2012 Egykulcsos jövedelemadó és gazdasági növekedés
by Erdős, Tibor

2012 The Public Economics of Increasing Longevity
by Pierre Pestieau & Gregory Ponthiere

2012 Recent Advances in Optimal Income Taxation
by Robin Boadway

2012 Export Duties on Oil and Oil Products: Cancel Expediency and Scenario Analysis
by Yuri Bobylev & Georgy Idrisov & Sergey Sinelnikov-Murylev

2012 An Overview of Normative Documents on Taxation Issues for October-November 2012
by Lyudmila Anisimova

2012 An Overview of Normative Documents on Taxation Issues for September-October 2012
by Lyudmila Anisimova

2012 Pollution Control Policy: A Dynamic Taxation Scheme
by George E. Halkos & George J. Papageorgiou

2012 How to divide the costs of urban solid wastes collection among citizens?
by Vito Fragnelli

2012 The Capital Structure Choice and the Consumption Tax
by Andreas Andrikopoulos

2012 Using econometric analysis of willingness-to-pay to investigate economic efficiency and equity of domestic water services in the West Bank
by Awad, Ibrahim M.

2012 The contribution of behavioral economics to tax reform in the United Kingdom
by James, Simon

2012 Optimal nonlinear income taxation with productive government expenditure
by Lai, Ching-Chong & Liao, Chih-Hsing

2012 Environmental policy and lobbying in small open economies
by Persson, Lars

2012 The welfare effects of discriminating between in-state and out-of-state students
by Hübner, Malte

2012 On the desirability of taxing capital income in optimal social insurance
by Jacobs, Bas & Schindler, Dirk

2012 Optimal taxation, critical-level utilitarianism and economic growth
by Spataro, Luca & Renström, Thomas I.

2012 Signaling and indirect taxation
by Truyts, Tom

2012 Genuine saving and the social cost of taxation
by Aronsson, Thomas & Cialani, Catia & Löfgren, Karl-Gustaf

2012 The taxation of capital returns in overlapping generations models
by Dávila, Julio

2012 Social discounting and incentive compatible fiscal policy
by Reis, Catarina

2012 Convexity and multi-dimensional screening for spaces with different dimensions
by Pass, Brendan

2012 Climate policy and fiscal constraints: Do tax interactions outweigh carbon leakage?
by Fischer, Carolyn & Fox, Alan K.

2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian

2012 Sound taxation? On the use of self-declared value
by Haan, Marco A. & Heijnen, Pim & Schoonbeek, Lambert & Toolsema, Linda A.

2012 Alternative approaches to tax reform
by Haibara, Takumi

2012 Broadening the tax base of neutral business taxes
by Ruf, Martin

2012 Decentralized fiscal federalism revisited: Optimal income taxation and public goods under horizontal leadership
by Aronsson, Thomas & Persson, Lars

2012 On the implementability of contracts without quasilinear utility
by Ruiz del Portal, X.

2012 Long-run welfare under externalities in consumption, leisure, and production: A case for happy degrowth vs. unhappy growth
by Bilancini, Ennio & D'Alessandro, Simone

2012 The efficiency of government promotion of inbound tourism: The case of Australia
by Shi, Hui

2012 On the optimality of age-dependent taxes and the progressive U.S. tax system
by Gervais, Martin

2012 Optimal fiscal policy with robust control
by Svec, Justin

2012 Tax Elasticity in Sierra Leone: A Time Series Approach
by Brima Ibrahim Baimba Kargbo & Adegbemi Festus O. Egwaikhide

2012 Personenverkehr in Deutschland - mobil bei hohen Kosten
by Uwe Kunert & Sabine Radke

2012 Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009
by Gabriela DOBROTA & Maria Felicia CHIRCULESCU

2012 Teach a man to fish? Education vs. optimal taxation
by Eric Stephens

2012 Stuck in Place: The Effect of Land Transfer Taxes on Housing Transactions
by Benjamin Dachis

2012 Stuck in Place: The Effect of Land Transfer Taxes on Housing Transactions
by Benjamin Dachis

2012 Pooled Registered Pension Plans: Pension Saviour - or a New Tax on the Poor?
by James Pierlot & Alexandre Laurin

2012 Pooled Registered Pension Plans: Pension Saviour - or a New Tax on the Poor?
by James Pierlot & Alexandre Laurin

2012 Several Coordinates Regarding Civism Taxation
by COMANICIU Carmen & BUNESCU Liliana

2012 Segmentation in the public sector – a reality or a chimera
by Petar Mitev

2012 The taxation of financial assets held abroad by Italian residents
by Enzo Mignarri

2012 Natural Resource Wealth: The Challenge of Managing a Windfall
by Frederick van der Ploeg & Anthony J. Venables

2012 Taxation Is For Poor People Or For Rich?
by Narcis Eduard Mitu

2012 Aspects Regarding the Impact of the "Rabla" Program and the "Casa Verde" Program on the Ecological Consumption in Romania
by Gabriela Prelipcean & Mircea Boscoianu

2012 Deadweight Loss of Alternative Energy Pricing Policy (in Thai)
by Jirath Chenphuengpawn

2012 Competitive Nonlinear Taxation and Constitutional Choice
by Massimo Morelli & Huanxing Yang & Lixin Ye

2011 Second-best Random Redistribution
by Stéphane Gauthier & Guy Laroque

2011 A loglinear tax and transfer function: majority voting and optimal rates
by John Creedy & Solmaz Moslehi

2011 Fetişizarea analizei cost-beneficiu în decizia publică de alocare a resurselor
by Iacob Mihaela

2011 Education and optimal dynamic taxation: The role of income-contingent student loans
by Sebastian Findeisen & Dominik Sachs

2011 Growth and welfare maximization in models of public finance and endogenous growth
by Misch, Florian & Gemmell, Norman & Kneller, Richard

2011 Fiscal policy and growth with complementarities and constraints on government
by Misch, Florian & Gemmell, Norman & Kneller, Richard Anthony

2011 Investments in the human capital of the socially disadvantaged children: Effects on redistribution
by Lohse, Tim & Lutz, Peter F. & Thomann, Christian

2011 The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
by Goerke, Laszlo

2011 Governmental debt, interest policy, and tax stabilization in a stochastic OLG economy
by Hillebrand, Marten

2011 Premium subsidies and social insurance: Substitutes or complements?
by Kifmann, Mathias & Roeder, Kerstin

2011 The hidden burden of the income tax: Compliance costs of German individuals
by Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen

2011 Steuern, Wettbewerb und Wettbewerbsneutralität
by Haucap, Justus

2011 Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany
by Bönke, Timm & Jochimsen, Beate & Schröder, Carsten

2011 Five issues in the design of income support mechanisms. The case of Italy
by Ugo Colombino

2011 Empirical Optimal Income Taxation: A Microeconometric Application to Norway
by Rolf Aaberge & Ugo Colombino

2011 The cost of reducing CO2 emissions: Integrating abatement technologies into economic modeling
by Olga Kiuila & Thomas F. Rutherford

2011 Optimal Fuel-Specific Carbon Pricing and Time Dimension of Leakage
by Habermacher, Florian

2011 Intra- und intergenerative Gerechtigkeit in der Finanzpolitik
by Keuschnigg, Christian

2011 The Design of Capital Income Taxation: Reflections on the Mirrlees Review
by Keuschnigg, Christian

2011 Optimal Commodity Taxation and Redistribution within Households
by Olivier Bargain & Olivier Donni

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch

2011 An impure public good model with lotteries in large grou
by Antonio Cabrales & Haydée Lugo

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by Olivier Bargain & Mathias Dolls & Dirk Neumann & Sebastian Siegloch & Andreas Peichl

2011 Long-term care policy, myopia and redistribution
by Cremer, Helmuth & Roeder, Kerstin

2011 Energy taxes and oil price shocks
by Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert

2011 Intergenerational transmission of non-communicable chronic diseases
by Goulão, Catarina & Pérez-Barahona, Agustín

2011 Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit
by Normann Lorenz & Dominik Sachs

2011 Optimal Pricing of Flights and Passengers at Congested Airports: The Efficiency of Atomistic Charges
by Hugo E. Silva & Erik T. Verhoef

2011 Welfare improving taxation on savings in a growth model
by Long Xin & Pelloni Alessandra

2011 Welfare improving taxation on saving in a growth model
by Long Xin & Pelloni Alessandra

2011 Tax Expenditures: Revenue and Information Forgone - the experience of Ireland
by Micheál L. Collins & Mary Walsh

2011 Elasticities of Financial Instruments, Profits and Remuneration
by Copenhagen Economics

2011 Quality of taxation and the crisis: Tax shifts from a growth perspective
by Doris Prammer

2011 Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
by European Commission

2011 Tax Policy and Employment: How Does the Swedish System Fare?
by Jukka Pirttilä & Håkan Selin

2011 Output-based allocation and investment in clean technologies
by Knut Einar Rosendahl & Halvor Briseid Storrøsten

2011 Unilateral reduction of medium-term carbon emissions via taxing emissions and consumption
by Thomas Eichner & Rüdiger Pethig

2011 Moving U.S. Climate Policy Forward: Are Carbon Taxes the Only Good Alternative?
by Parry, Ian W.H. & Williams, Roberton C.

2011 Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
by Dan Usher

2011 Local or national environmental spending in Italy: a stochastic frontier analysis
by Auci, Sabrina & Castelli, Annalisa & Vignani, Donatella

2011 «Порочне Коло» Інфляційних Процесів В Україні
by Филиппова, Ірина

2011 The scope of political redistribution with proportional income taxation
by Lopez-Rodriguez, David

2011 Modeling the minimum time needed to economic maturity
by Dai, Darong

2011 Modeling the minimum time needed to economic maturity
by Dai, Darong

2011 Time as an Endogenous Random Variable Smoothly Embedded into Preference Manifold
by Dai, Darong

2011 Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities
by Wendner, Ronald

2011 Optimal Dynamic Nonlinear Income Taxes with No Commitment
by Berliant, Marcus & Ledyard, John

2011 Asymmetric generalized impulse responses and variance decompositions with an application
by Hatemi-J, Abdulnasser

2011 Hidden panel cointegration
by Abdulnasser, Hatemi-J

2011 Prevention of stock accumulation by restricting polluters’ resources
by Halkos, George

2011 Congestion pricing, infrastructure investment and redistribution
by Russo, Antonio

2011 Die relative Steuerlast mittelständischer Kapitalgesellschaften
by Gebhardt, Heinz & Siemers, Lars-H. R.

2011 Change-over within little scope: On the decision neutrality of recent tax reform proposals
by Siemers, Lars-H. R. & Zöller, Daniel

2011 Poverty, Human Capital, Life-cycle and the Tax and Transfer Bases: The Role of Education for Development and International Competition
by Hans-Georg Petersen

2011 Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates
by Hans-Georg Petersen

2011 Pro-cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model
by Kurt Mitman & Stanislav Rabinovich

2011 Pro-Cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model
by Kurt Mitman & Stanislav Rabinovich

2011 Applying perturbation analysis to dynamic optimal tax problems
by Charles Brendon

2011 Harnessing windfall revenues: Optimal policies for resource-rich developing economies
by Rick Van der Ploeg & Anthony J. Venables

2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
by Christoph Böhringer & Victoria Alexeeva-Talebi

2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
by Christoph Böhringer & Victoria Alexeeva-Talebi

2011 Policies to Rebalance Housing Markets in New Zealand
by Calista Cheung

2011 Tax Competition Between Sub-Central Governments
by Hansjörg Blöchliger & José Maria Pinero Campos

2011 Réduire la dette publique française : Les options de l'assainissement budgétaire
by Balázs Égert

2011 Bringing French Public Debt Down: The Options for Fiscal Consolidation
by Balázs Égert

2011 Restoring Fiscal Sustainability in Spain
by Pierre Beynet & Andrés Fuentes & Robert Gillingham & Robert P. Hagemann

2011 Increasing Public Sector Efficiency in Slovakia
by Felix Hüfner

2011 Optimal Dynamic Taxes
by Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski

2011 Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
by Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva

2011 Estimates of the Social Cost of Carbon: Background and Results from the RICE-2011 Model
by William D. Nordhaus

2011 The Tax Reform Act of 1986: Comment on the 25th Anniversary
by Martin S. Feldstein

2011 Optimal Fiscal Policy with Endogenous Product Variety
by Sanjay K. Chugh & Fabio Ghironi

2011 Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
by Leonard E. Burman & Marvin Phaup

2011 An Optimal Tax System
by Louis Kaplow

2011 Tax Policy and the Efficiency of U.S. Direct Investment Abroad
by Mihir A. Desai & C. Fritz Foley & James R. Hines Jr.

2011 Property Taxation, Zoning, and Efficiency: A Dynamic Analysis
by Stephen Coate

2011 Health Care Spending Growth and the Future of U.S. Tax Rates
by Katherine Baicker & Jonathan S. Skinner

2011 Insurance and Taxation over the Life Cycle
by Emmanuel Farhi & Iván Werning

2011 Optimum Commodity Taxation with a Non-Renewable Resource
by DAUBANES, Julien & LASSERRE, Pierre

2011 Should the carbon price be the same in all countries?
by Antoine d'Autume & Katheline Schubert & Cees Withagen

2011 On the value of randomization
by Stéphane Gauthier & Guy Laroque

2011 Optimal Tax Base with Administrative Fixed Costs
by Stéphane Gauthier

2011 Investments in the Human Capital of the Socially Disadvantaged Children - Effects on Redistribution
by Tim Lohse & Peter F. Lutz & Christian Thomann

2011 Environmental Taxation and Redistribution Concerns
by Rafael Aigner

2011 Long-run Welfare under Externalities in Consumption, Leisure, and Production: A Case for Happy Degrowth vs. Unhappy Growth
by Ennio Bilancini & Simone D'Alessandro

2011 Long-run Welfare under Externalities in Consumption, Leisure, and Production: A Case for Happy Degrowth vs. Unhappy Growth
by Ennio Bilancini & Simone D’Alessandro

2011 Transfer pricing at glass, porcelain and ceramic industry
by Danuse Nerudova & Veronika Solilova

2011 Emission Trading Systems and the Optimal Technology Mix
by Zöttl, Gregor

2011 Trade and Payments Theory in a Financialized Economy
by Michael Hudson

2011 Energy taxes and oil price shock
by Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert

2011 Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden
by Peter Birch Sørensen

2011 A New Proposal of Ecological Tax Reform
by Takumi HAIBARA & Hiroshi OHTA

2011 Relative Consumption Concerns and the Optimal Tax Mix
by Paul Eckerstorfer

2011 Optimal redistributive taxation in a multi-externality model
by Paul Eckerstorfer

2011 Relative Consumption Concerns and the Optimal Tax Mix
by Paul Eckerstorfer

2011 Optimal taxation of wealth transfers when bequests are motivated by joy of giving
by Johann K. Brunner & Susanne Pech

2011 Optimal redistributive taxation in a multi-externality model
by Paul Eckerstorfer

2011 Education and Optimal Dynamic Taxation
by Findeisen, Sebastian & Sachs, Dominik

2011 Education and Optimal Dynamic Taxation
by Findeisen, Sebastian & Sachs, Dominik

2011 Optimal Piecewise Linear Income Taxation
by Apps, Patricia & Long, Ngo Van & Rees, Ray

2011 Optimal Piecewise Linear Income Taxation
by Apps, Patricia & Long, Ngo Van & Rees, Ray

2011 How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country
by Cigno, Alessandro

2011 How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country
by Cigno, Alessandro

2011 Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2011 Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2011 Optimal Commodity Taxation and Redistribution within Households
by Bargain, Olivier & Donni, Olivier

2011 Optimal Commodity Taxation and Redistribution within Households
by Bargain, Olivier & Donni, Olivier

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by Bargain, Olivier & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by Bargain, Olivier & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by BARGAIN Olivier & DOLLS Mathias & NEUMANN Dirk & PEICHL Andreas & SIEGLOCH Sebastian

2011 Government and Growth
by Milad Zarin-Nejadan

2011 The impact of a time-limited, targeted in-work benefit in the medium-term: an evaluation of In Work Credit
by Mike Brewer & James Browne & Haroon Chowdry & Claire Crawford

2011 Long-term care policy, myopia and redistribution
by Cremer, Helmuth & Roeder, Kerstin

2011 Energy taxes and oil price shock
by Cremer, Helmuth & Gahvari, Firouz & Ladoux, Norbert

2011 Should Japanese Tax System Be More Progressive?
by Shun-ichiro Bessho & Masayoshi Hayashi

2011 Taxation and the Earnings of Husbands and Wives: Evidence from Sweden
by M Gelber, Alexander

2011 Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule
by Bastani, Spencer & Selin, Håkan

2011 Public provision of private goods, self-selection and income tax avoidance
by Blomquist, Sören & Christiansen, Vidar & Micheletto, Luca

2011 Intergenerational transmission of skills during childhood and optimal public policy
by Casarico, Alessandra & Micheletto, Luca & Sommacal, Alessandro

2011 Tax Policy and Employment: How Does the Swedish System Fare?
by Pirttälä, Jukka & Selin, Håkan

2011 Tax Policy and Present-Biased Preferences: Paternalism under International Capital Mobility
by Aronsson, Thomas & Sjögren, Tomas

2011 Optimal Tax Progression: Does it Matter if Wage Bargaining is Centralized or Decentralized?
by Aronsson, Thomas & Wikström, Magnus

2011 State-Variable Public Goods When Relative Consumption Matters: A Dynamic Optimal Taxation Approach
by Aronsson, Thomas & Johansson-Stenman, Olof

2011 Genuine Saving and the Social Cost of Taxation
by Aronsson, Thomas & Cialani, Catia & Löfgren, Karl-Gustaf

2011 Strategic tax and public service competition among local governments
by Lauridsen, Jørgen & Nannerup, Niels & Skak, Morten

2011 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

2011 Workforce or Workfare?
by Brett, Craig & Jacquet, Laurence

2011 Optimal Capital Taxation and Consumer Uncertainty
by Justin Svec & Ryan Chahrour

2011 Higher tax morale implies a higher optimal income tax rate
by Andras Simonovits

2011 Investments in the Human Capital of the Socially Disadvantaged Children - Effects on Redistribution
by Lohse, Tim & Lutz, Peter F. & Thomann, Christian

2011 Ramsey, Pigou, heterogenous agents, and non-atmospheric consumption externalities
by Ronald Wendner

2011 Time-consistent fiscal policy under heterogeneity: Conflicting or common interests?
by Konstantinos Angelopoulos & James Malley & Apostolis Philippopoulos

2011 Renewable Energy Subsidies: Second-Best Policy or Fatal Aberration for Mitigation?
by Matthias Kalkuhl & Ottmar Edenhofer & Kai Lessmann

2011 Cooperating to Resist Coercion: An Experimental Study
by Lucy F. Ackert & Ann B. Gillette & Mark Rider

2011 Optimal taxation and constrained inefficiency in an infinite-horizon economy with incomplete markets
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2011 Optimum Commodity Taxation with a Non-Renewable Resource
by Julien Daubanes & Pierre Lasserre

2011 Optimal Commodity Taxation and Redistribution within Households
by Donni Olivier & Bargain Olivier

2011 Targeting and Child Poverty
by Donni Olivier & Bargain Olivier

2011 The non-optimality of the Mexican indirect tax system
by Castañón-Herrera, Alberto & Urzúa, Carlos M.

2011 Production efficiency and excess supply
by Leslie J. Reinhorn

2011 Overlapping generations economy, environmental externalities, and taxation
by Nguyen Thang Dao

2011 Inflation Aversion and the Optimal Inflation Tax
by Gaowang Wang & Heng-fu Zou

2011 Essays on a positive theory of economic growth
by Heng-fu Zou

2011 An impure public good model with lotteries in large groups
by Lugo, Haydeé & Cabrales, Antonio

2011 Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses
by Bruno Jacquet & Etienne Lehmann & Bruno Van der Linden

2011 Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses
by Bruno Jacquet & Etienne Lehmann & Bruno Van der Linden

2011 Natural resource wealth: the challenge of managing a windfall
by van der Ploeg, Frederick & Venables, Anthony J

2011 Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
by Piketty, Thomas & Saez, Emmanuel & Stantcheva, Stefanie

2011 Optimal income taxation with tax avoidance
by Casamatta, Georges

2011 Taxation and Regulation of Bonus Pay
by Besley, Timothy J. & Ghatak, Maitreesh

2011 On the political economics of tax reforms
by Castanheira, Micael & Nicodème, Gaëtan & Profeta, Paola

2011 An impure public good model with lotteries in large groups
by Cabrales, Antonio & Lugo, Haydée

2011 Indirect taxes for redistribution: should necessity goods be favored?
by BOADWAY, Robin & PESTIEAU, Pierre

2011 Childbearing age, family allowances and social security
by PESTIEAU, Pierre & PONTHIERE, Grégory

2011 Implementing steady state efficiency in overlapping generations economies with environmental externalities
by DAO, Nguyen Thang & DAVILA, Julio

2011 Efectos de la reforma estructural arancelaria en la protección efectiva arancelaria de la economía colombiana
by Mauricio Torres & Germán Romero

2011 Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana
by Andrés Sánchez Jabba

2011 Dynamiques d'arbitrage entre écotaxe et permis d'émissions
by Arnaud Dragicevic

2011 Optimum Commodity Taxation with a Non-Renewable Resource
by Julien Daubanes & Pierre Lasserre

2011 Les choix technologiques et l'impôt négatif
by Samir Amine & Pedro Lages Dos Santos

2011 Indirect Taxes for Redistribution: Should Necessity Goods be Favored?
by Robin Boadway & Pierre Pestieau

2011 Optimal Income Taxation with Uncertain Earnings: A Synthesis
by Robin Boadway & Motohiro Sato

2011 Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
by Volker Meier & Andreas Wagener

2011 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
by Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler

2011 Resource Rents, Democracy and Corruption: Evidence from Sub-Saharan Africa
by Rabah Arezki & Thorvaldur Gylfason

2011 Optimal Taxation and Constrained Inefficiency in an Infinite-Horizon Economy with Incomplete Markets
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2011 The Case for a Progressive Tax: From Basic Research to Policy Recommendations
by Peter A. Diamond & Emmanuel Saez

2011 On the Political Economics of Tax Reforms
by Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta

2011 Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
by Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch

2011 Government Budget Deficits in Large Open Economies
by Willem H. Buiter & Anne Sibert

2011 Workforce or Workfare?
by Craig Brett & Laurence Jacquet

2011 Time-consistent Fiscal Policy under Heterogeneity: Conflicting or Common Interests?
by Konstantinos Angelopoulos & Jim Malley & Apostolis Philippopoulos

2011 Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education
by Dirk Schindler & Benjamin Weigert

2011 Taxing Human Capital Efficiently when Qualified Labour is Mobile
by Wolfram F. Richter & Lars Kunze

2011 Tax Policy and Employment: How Does the Swedish System Fare?
by Jukka Pirttilä & Hakan Selin

2011 Intergenerational Transmission of Skills during Childhood and Optimal Public Policy
by Alessandra Casarico & Luca Micheletto & Alessandro Sommacal

2011 Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax
by Bas Jacobs & Ruud A. de Mooij

2011 Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market
by Laszlo Goerke

2011 Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility
by Felix Bierbrauer & Craig Brett & John A. Weymark

2011 Shall we Keep the Highly Skilled at Home? The Optimal Income Tax Perspective
by Laurent Simula & Alain Trannoy

2011 Optimal Income Taxation with Endogenous Participation and Search Unemployment
by Etienne Lehmann & Alexis Parmentier & Bruno Van der Linden

2011 Optimal Unemployment Insurance Over the Business Cycle
by Camille Landais & Pascal Michaillat & Emmanuel Saez

2011 Output taxation by a revenue-raising government under signaling
by Manel Antelo

2011 Optimal Taxation and Redistribution in a Two Sector Two Class Agents' Economy
by Selim, Sheikh

2011 Political competition and Mirrleesian income taxation: A first pass
by Bierbrauer, F.J. & Boyer, F.J.

2011 Time-consistent fiscal policy under heterogeneity: conflicting or common interests?
by Konstantinos Angelopoulos & James Malley & Apostolis Philippopoulos

2011 Inverse Elasticity Rule in a Production Efficiency Problem
by Anthony Hannagan & Hideo Konishi

2011 Organised VAT fraud: features, magnitude, policy perspectives
by Fabrizio Borselli

2011 Optimal Piecewise Linear Income Taxation
by Patricia Apps & Ngo Van Long & Ray Rees

2011 Resource Windfalls and Emerging Market Sovereign Bond Spreads: The Role of Political Institutions
by Rabah Arezki & Markus Bruckner

2011 Oil Rents, Corruption, and State Stability: Evidence from Panel Data Regressions
by Rabah Arezki & Markus Bruckner

2011 Tagging with leisure needs
by Pierre Pestieau & Maria Racioenero

2011 Aproximación a la eficiencia de las unidades funcionales de la rama de Ciencias Sociales y Jurídicas del sistema universitario andaluz
by Ángel Torrico González & Rafael Caballero Fernández & Teodoro Galache Laza & Trinidad Gómez Núñez & Fátima Pérez García & Carlos Rivas Sánchez & José Sánchez Maldonado & Pedro Avellaneda Berteli

2011 Die Reform des kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse der Auswirkungen auf Landkreise, Städte und Gemeinden
by Thiess Büttner & Petra Enß & Nadine Fabritz & Björn Kauder & Johannes Meya & Robert Schwager

2011 The Effects of Changes in Capital Gains Taxes on Land Sales: Empirical Evidence from Finland
by Kyösti Pietola & Sami Myyrä & Eija Pouta

2011 The deadweight cost of war: An illustrative CGE
by John Gilbert & Tanigawa Takahiko & Krit Linananda & Edward Tower & Alongkorn Tuncharoenlarp

2011 Optimal taxation and borrowing constraints
by Nathalie Mathieu-Bolh

2011 Türk Eğitim Sisteminde Vergileme: Denizli İlinde Bir Uygulama
by Ersan ÖZ & Selçuk BUYRUKOĞLU

2011 A Distributional Analysis of the FairTax Plan: Annual and Lifetime Income Considerations
by Yingxu Kuang & Ted Englebrecht & Otis W. Gilley

2011 The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment
by Pawe³ Pankiewicz

2011 The capital. Cost of centralit? Case study
by Cadaval, Maria

2011 Los Costes De Mitigar El Cambio Climático: Un Análisis Dinámico De Equilibrio General Aplicado
by MIKEL GONZÁLEZ-EGUINO

2011 The Dynamics of Inequality and Social Security in General Equilibrium
by Zheng Song

2011 The fiscal reforms and flat tax in Europe and CEE countries
by Magdalena RÃDULESCU

2011 Government Tax Forecasting: Ex Ante Appraisal and Ex Post Evaluation of Accuracy in the Czech Republic
by Ondřej Bayer

2011 Causes And Effects Of Romania Deepening Financial Crisis. Short Term Means
by TUDOR FLORIN &

2011 The Efficiency Of Public Service Obligation For Food Subsidy In Indonesia: Review Of Cost Structure Analysis
by IRWAN TRINUGROHO & ASRI LAKSMI RIANI

2011 Profit Tax Impact on Economic Development in Romania
by Dobrotã Gabriela & Chirculescu Maria Felicia

2011 The Efficiency of Internal Public Audit Activity for the Local Public Administration
by Dumitrescu Adelina

2011 The Sensitivity of the Taxes as Fiscal Stabilizers for Economic Crises in Turkey
by Uysal Özge & ªahin Mehmet

2011 Fiscal Levers Meant to Attenuate the Effects of Crisis and to Support Economic Revival under the Conditions of the Financial Markets Imbalance
by Istrate Luminita Gabriela

2011 A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania
by Abrudan Leonard & Abrudan Cristina

2011 The Inefficiency of Patents when R&D Projects are Imperfectly Correlated and Imitation Takes Time
by Luigi Bonatti & Stefano Comino

2011 Efficient Education Policy - A Second-Order Elasticity Rule
by Wolfram F. Richter

2011 Optimal Environmental Taxes Due to Health Effect
by Haradhan Kumar Mohajan

2011 The Expansion Of European Bureaucracy
by Ioan Popescu

2011 Profit-Based Compensation and Corporate Tax Evasion
by Jing Jun Chang

2011 Taxes on cars and Gasoline to Control of Air Pollution: Suggested Models for Bangladesh
by Jamal Nazrul Islam1, & Haradhan Kumar Mohajan & Joly Paul

2011 Evaluating, taxing and insuring agricultural enterprises
by Cicero I Limberea

2011 The deadweight cost of war: An illustrative CGE
by John Gilbert & Tanigawa Takahiko & Krit Linananda & Edward Tower & Alongkorn Tuncharoenlarp

2011 Private and Pareto Efficient Public Transfers
by Ikuho Kochi & Raúl Alberto Ponce Rodríguez

2011 Mogu?i pristup reformi poreznog sustava Republike Hrvatske
by Guste Santini

2011 Pogled na oporezivanje dobiti iz Europske Unije
by Hrvoje Tadin

2011 Specifi?nosti sustava oporezivanja dobiti u RH i njegova prilagodba potrebama stupanja u ?lanstvo EU
by Nika Sokol & Tomislava Bürgler

2011 Political economy of Ramsey taxation
by Acemoglu, Daron & Golosov, Mikhail & Tsyvinski, Aleh

2011 Multinationals, tax competition and outside options
by Olsen, Trond E. & Osmundsen, Petter

2011 Optimal income taxation with endogenous participation and search unemployment
by Lehmann, Etienne & Parmentier, Alexis & Van Der Linden, Bruno

2011 A comparison of optimal tax policies when compensation or responsibility matter
by Jacquet, Laurence & Van de Gaer, Dirk

2011 How optimal nonlinear income taxes change when the distribution of the population changes
by Brett, Craig & Weymark, John A.

2011 The impact of taxation on bank profits: Evidence from EU banks
by Chiorazzo, Vincenzo & Milani, Carlo

2011 Oil rents, corruption, and state stability: Evidence from panel data regressions
by Arezki, Rabah & Brückner, Markus

2011 The effects of capital income taxation on wage formation
by Dalin, Torbjörn & Stage, Jesper

2011 The importance of the design of market-based instruments for CO2 mitigation: An AGE analysis for Spain
by González-Eguino, Mikel

2011 Economic growth, corruption and tax evasion
by Cerqueti, Roy & Coppier, Raffaella

2011 Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows
by Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios

2011 Kraftfahrzeugverkehr 2010: weiteres Wachstum und hohe Bedeutung von Firmenwagen
by Uwe Kunert & Sabine Radke

2011 Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme
by Henriette Houben & Ralf Maiterth

2011 Inflation Aversion and the Optimal Inflation Tax
by Gaowang Wang & Heng-fu Zou

2011 Optimal Taxation under Income Uncertainty
by Xianhua Dai

2011 Generación de ingresos y gerencia de recursos desde la economía pública territorial en Colombia
by Jahir Alexander Gutiérrez Ossa

2011 The dual nature of public goods and congestion: the role of fiscal policy revisited
by Santanu Chatterjee & Sugata Ghosh

2011 Viewpoint: Innovations in the theory and practice of redistribution policy
by Robin Boadway

2011 Steuerreform: Trotz Aufschwung kein Spielraum für Einkommensteuersenkungen?
by Philipp Rösler & Rolf Peffekoven

2011 Trade in Virtual Carbon
by Janina Ketterer & Jana Lippelt & Giovanni Ruta

2011 Income Splitting for Two-Parent Families: Who Gains, Who Doesn't, and at What Cost?
by Alexandre Laurin & Jonathan Rhys Kesselman

2011 Income Splitting for Two-Parent Families: Who Gains, Who Doesn't, and at What Cost?
by Alexandre Laurin & Jonathan Rhys Kesselman

2011 What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds
by Bev Dahlby & Ergete Ferede

2011 What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds
by Bev Dahlby & Ergete Ferede

2011 Amortissement fiscal et redistribution dans un modèle de croissance néoclassique
by Günther Rehme

2011 Tarification optimale et formes contractuelles dans un programme d'infrastructures en ppp
by Alain Bonnafous

2011 Optimal alcohol taxation: Simulation results for Estonia
by Indrek Saar

2011 The Effects Of Proposed Tax Changes On Poverty And Vulnerable Groups In Serbia
by Gordana Matković & Boško Mijatović

2011 A Note on the Efficiency of Indirect Taxes in an Asymmetric Cournot Oligopoly
by Judy Hsu & X. Henry Wang

2011 Income Taxation And Labor Force Participation In Transition Economies: Evidence From Bulgaria, Russian Federation And Serbia
by Oybek Yuldashev & Obid Khakimov

2011 Taxes And Economic Growth In Romania. A Var Approach
by Mihai Ioan Mutascu & Dan Constantin Danuletiu

2011 Does the European Court of Justice Put a Crimp in Efficient and Coordinated Corporate Income Taxation in Europe?
by H.-Dieter Wenzel & Jürgen Jilke

2011 Ecological Taxation, Source Of Increasing Local Revenues
by Manole Olivia-Elena

2011 Transportation. Pollution. Fiscality
by Manole Olivia-Elena

2011 Budget Debt Collection in the Euro-Regional Context
by Marius Herbei & Gheorghe MOCAN

2011 Green Taxation in the European Union
by Narcis MITU & Marcel DRACEA & Nicoleta DRACEA

2011 Measures Promoted in Romania Against Tax Evasion in the Context of Economic and Financial Crisis
by Iudit FODOR & Sebastian – Florin MICLEA

2011 Factors Generating Tax Evasion in Romania
by Alia Gabriela DUTA & Iudit FODOR & Octavian PERPELEA

2011 Practical and Theoretical Aspects on Transfer Pricing
by Radu BUZIERNESCU & Mihai ANTONESCU

2011 Theoretical Considerations Tax System
by Marius Herbei & Ion Popovici

2011 Tax Evasion And The Fight Againstit
by PERPELEA G. Sebastian Ph. D Student

2011 A General Framework For Analysing The Taxation System Used For Incomes Obtained By Non-Residents In Romania
by Dacian DUDAŞ Ph. D Student, Prof. Marius Horea HERBEI Ph. D

2011 Greening Electricity More Than Necessary: On the Cost Implications of Overlapping Regulation in EU Climate Policy
by Christoph Böhringer & Knut Einar Rosendahl

2011 The Case for a Progressive Tax: From Basic Research to Policy Recommendations
by Peter Diamond & Emmanuel Saez

2011 Capital Income Taxes with Heterogeneous Discount Rates
by Peter Diamond & Johannes Spinnewijn

2011 Gender-Based Taxation and the Division of Family Chores
by Alberto Alesina & Andrea Ichino & Loukas Karabarbounis

2010 Dynamic analysis of a renewable resource in a small open economy: The role of environmental policies for the environment
by Koichi Futagami & Yasuhiro Nakamoto

2010 Dynamic analysis of a renewable resource in a small open economy: The role of environmental policies for the environment
by Koichi Futagami & Yasuhiro Nakamoto

2010 Education Vouchers and Labour Supply
by John Creedy

2010 Is Value Added Tax (VAT) Reform in India Poverty Improving? An Analysis Of Data From Five Major States
by ROY, POULOMI & RAYCHAUDHURI, AJITAVA & SINHA, SUDIP KUMAR

2010 Optimal tax progressivity in unionised labour markets: Simulation results for Germany
by Boeters, Stefan

2010 Optimal Taxation of Education with an Initial Endowment of Human Capital
by Braun, Christoph

2010 Taxing Human Capital: A Good Idea
by Braun, Christoph

2010 Optimal capital income taxation with tax evasion
by D'Andria, Diego

2010 The impact of profit taxation on capitalized investment with options to delay and divest
by Schneider, Georg & Sureth, Caren

2010 Optimal Dynamic Nonlinear Income Taxation under Loose Commitment
by Jang-Ting Guo & Alan Krause

2010 Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems
by J-T Guo & A Krause

2010 How Optimal Nonlinear Income Taxes Change When the Distribution of the Population Changes
by Craig Brett & John A. Weymark

2010 Transition Strategies in Fundamental Tax Reform
by Christian Keuschnigg & Mirela Keuschnigg

2010 Monetary and fiscal policy interactions with central bank transparency and public investment
by Meixing Dai & Moïse Sidiropoulos

2010 The Aggregation of Individual Distributive Preferences through the Distributive Liberal Social Contract : Normative Analysis
by Jean Mercier-Ythier

2010 Optimal Nonlinear Taxation of Income and Education Expenditures
by Jang-Ting Guo & Alan Krause

2010 Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems
by Jang-Ting Guo & Alan Krause

2010 Tax-benefit revealed redistributive preferences over time : Ireland 1987-2005
by Olivier Bargain & Claire Keane

2010 The Political Economy of Intergenerational Risk Sharing
by Hollanders, D.A.

2010 The Optimum Quantity of Money Revisited: Distortionary Taxation in a Search Model of Money
by Moritz Ritter

2010 Innovative Financing at a Global Level
by European Commission

2010 Financial Sector Taxation
by European Commission

2010 Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
by European Commission

2010 Innovative Financing at a Global Level
by European Commission

2010 Public provision, commodity demand and hours of work: An empirical analysis
by Jukka Pirttilä & Ilpo Suoniemi

2010 Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis
by Rolf Aaberge & Ugo Colombino

2010 Promoting renewables and discouraging fossil energy consumption in the European Union
by Cathrine Hagem

2010 Efficiency and Productivity of Microfinance: Incorporating the Role of Subsidies
by Ahmad Nawaz

2010 The carbon-budget approach to climate stabilization: Cost-effective subglobal versus global action
by Thomas Eichner & Rüdiger Pethig

2010 International carbon emissions trading and strategic incentives to subsidize green energy
by Thomas Eichner & Rüdiger Pethig

2010 Mirrlees meets Laibson: Optimal Income Taxation with Bounded Rationality
by Matteo Bassi

2010 The Effectiveness of Tax Incentives in Attracting FDI: Evidence from the Tourism Sector in the Caribbean
by S. VAN PARYS & S. JAMES

2010 Marginal Cost of Indirect Taxation in the presence of a Demerit Externality with an Application to Carbon Dioxide Emissions in Belgium
by B. DEFLOOR

2010 Analiza Impactului Politicilor Fiscale Asupra Nivelului De Trai Al Salariatilor
by Padurean, Elena & Leonida, Ionel

2010 Teach a Man to Fish? Education vs. Optimal Taxation
by Stephens, Eric

2010 Are Energy Efficiency Standards Justified?
by Parry, Ian W.H. & Evans, David A. & Oates, Wallace E.

2010 Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives
by Anderson, Soren & Parry, Ian & Sallee, James M. & Fischer, Carolyn

2010 International Fuel Tax Assessment: An Application to Chile
by Parry, Ian & Strand, Jon

2010 The Emergence and Future of Central Counterparties
by Thorsten V. Koeppl & Cyril Monnet

2010 The Tax-Transfer System and Labour Supply
by Keane, Michael

2010 Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data
by Cebula, Richard & Foley, Maggie

2010 Banking Redefined
by varma, Vijaya krushna varma

2010 Justice and Taxation
by Vicini, Andrea

2010 Optimal taxation and monitoring in an economy with matching frictions and underground activities
by Lisi, Gaetano

2010 Endogenous growth in a model with heterogeneous agents and voting on public goods
by Borissov, Kirill & Surkov, Alexander

2010 Climate change: discount or not? future generations don't care that much
by Belgodere, Antoine

2010 Political ideology as a source of business cycles
by marina, azzimonti

2010 On the Case for a Balanced Budget Amendment to the U.S. Constitution
by Marina, Azzimonti & Marco, Battaglini & Stephen, Coate

2010 Optimal Taxation over the Life Cycle
by Gorry, Aspen & Oberfield, Ezra

2010 The Reality and Masquerade behind Bargaining over Welfare Pie Sizing, Delivery and Slicing
by Mullat, Joseph E.

2010 Monetary and fiscal policy interactions with central bank transparency and public investment
by Dai, Meixing & Sidiropoulos, Moïse

2010 Environmental Taxation under Productive Differentials: An Efficiency Analysis
by Hadjidema, Stamatina & Eleftheriou, Konstantinos

2010 Factor income taxation and growth with increasing integration of world capital markets
by Ho, Wai Hong & Yang, C. C.

2010 Ramsey, Pigou, and a Consumption Externality
by Wendner, Ronald

2010 Taxation and the Earnings of Husbands and Wives
by Gelber, Alexander

2010 How sensitive is the provision of public inputs to specifications?
by Diego Martinez Lopez & A. Jesus Sanchez Fuentes

2010 Precautionary Climate Change Policies and Optimal Redistribution
by Bas Jacobs & Rick van der Ploeg

2010 A Non-Unitary Discount Rate Model
by Koichi Futagami & Takeo Hori

2010 Environmental discounting in a small open economy with a renewable resource
by Koichi Futagami & Yasuhiro Nakamoto

2010 Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax
by Nobuo Akai & Hikaru Ogawa & Yoshitomo Ogawa

2010 Greening Electricity More Than Necessary: On the Excess Cost of Overlapping Regulation in EU Climate Policy
by Christoph Böhringer & Knut Einar Rosendahl

2010 Greening Electricity More Than Necessary: On the Excess Cost of Overlapping Regulation in EU Climate Policy
by Christoph Böhringer & Knut Einar Rosendahl

2010 Towards a Less Distortive and More Efficient Tax System in Portugal
by Álvaro Pina

2010 Health Care Systems: Efficiency and Institutions
by Isabelle Joumard & Christophe André & Chantal Nicq

2010 Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic
by Zdenek Hrdlicka & Margaret Morgan & David Prušvic & William Tompson & Laura Vartia

2010 Equity Prices and Equity Flows: Testing Theory of the Information-Efficiency Tradeoff
by Assaf Razin & Anuk Serechetapongse

2010 Preference Heterogeneity and Optimal Capital Income Taxation
by Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski & Matthew Weinzierl

2010 Car Notches: Strategic Automaker Responses to Fuel Economy Policy
by James M. Sallee & Joel Slemrod

2010 A Macroeconomic Theory of Optimal Unemployment Insurance
by Camille Landais & Pascal Michaillat & Emmanuel Saez

2010 Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives
by Soren T. Anderson & Carolyn Fischer & Ian Parry & James M. Sallee

2010 Taxes, Permits, and Climate Change
by Louis Kaplow

2010 Excise Tax Avoidance: The Case of State Cigarette Taxes
by Philip DeCicca & Donald S. Kenkel & Feng Liu

2010 Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach
by Olivier Jeanne & Anton Korinek

2010 Optimal Emission Pricing in the Presence of International Spillovers: Decomposing Leakage and Terms-of-Trade Motives
by Christoph Böhringer & Andreas Lange & Thomas F. Rutherford

2010 Tax buyouts
by Marco Del Negro & Fabrizio Perri & Fabiano Schivardi

2010 On the Taxation of Private Transfers
by Louis Kaplow

2010 Foreclosures, Enforcement, and Collections under the Federal Mortgage Modification Guidelines
by Casey B. Mulligan

2010 Should the Good and the Selfish be Taxed Differently?
by LONG, Ngo van & STÄHLER, Frank

2010 Implementing steady state efficiency in overlapping generations economies with environmental externalities
by Nguyen Thang Dao & Julio Dávila

2010 Further Consideration of the Existence of Nash Equilibria in an Asymmetric Tax Competition Game
by Emmanuelle Taugourdeau & Abderrahmane Ziad

2010 Political competition and Mirrleesian income taxation: A first pass
by Felix Bierbrauer & Pierre C. Boyer

2010 Optimal Income Taxation and Public-Goods Provision with Preference and Productivity Shocks
by Felix Bierbrauer

2010 The Pareto-Frontier in a simple Mirrleesian model of income taxation
by Felix Bierbrauer & Pierre C. Boyer

2010 On the optimality of optimal income taxation
by Felix Bierbrauer

2010 Optimal observability in a linear income tax
by Joel Slemrod & Christian Traxler

2010 The efficiency of government promotion of the tourism industry
by Hui Shi

2010 Pro-Poor Tax Reforms, with an Application to Mexico
by Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar

2010 Optimal taxation and constrained inefficiency in an infinite-horizon economy with incomplete markets
by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

2010 Tax Responses in Platform Industries
by Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup

2010 Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation
by Dirk Schindler & Hongyan Yang

2010 Endogenous Credit Constraints, Human Capital Investment and Optimal Tax Policy
by Hongyan Yang

2010 Optimal Environmental Policy for Waste Disposal and Recycling When Firms Are Not Compliant
by Hiroaki Ino

2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
by Johann K. Brunner & Susanne Pech & Paul Eckerstorfer

2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
by Johann K. Brunner & Paul Eckerstorfer & Susanne Pech

2010 Optimum taxation of bequests in a model with initial wealth
by Johann K. Brunner & Susanne Pech

2010 Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005
by Bargain, Olivier & Keane, Claire

2010 Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005
by Bargain, Olivier & Keane, Claire

2010 Public and Private Insurance with Costly Transactions
by Bertola, Giuseppe & Koeniger, Winfried

2010 Public and Private Insurance with Costly Transactions
by Bertola, Giuseppe & Koeniger, Winfried

2010 Optimal Redistributive Taxation with both Extensive and Intensive Responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2010 Optimal Redistributive Taxation with Both Extensive and Intensive Responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2010 A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment
by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2010 A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment
by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2010 Impact of VAT Exemptions in the Postal Sector on Competition and Welfare
by Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner

2010 Competition and Welfare Effects of VAT Exemptions
by Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner

2010 Proteccionism under R&D Policy: Innovation Rate and Welfare
by Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camões & Orlando Gomes

2010 End of the line: The Effects of Intergovernmental Grants on Local Revenue: Evidence from Chile
by Javiera Bravo

2010 Redistributive Taxation, Incentives, and the Intertemporal Evolution of Human Capital
by Christian Ferreda & Matías Tapia

2010 Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis
by Rolf Aaberge & Ugo Colombino

2010 Tributación a Los Cigarrillos: Análisis y Propuestas
by Claudio Agostini

2010 Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach
by Olivier Jeanne & Anton Korinek

2010 Corporate Tax Stimulus and Investment in Colombia
by Arturo Galindo & Marcela Meléndez Arjona

2010 How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country : An Optimal Taxation Problem with Moral Hazard
by Cigno, Alessandro

2010 Bling Bling Taxation and the Fiscal Virtues of Hip Hop
by Engström, Per

2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
by Blomquist, Sören & Simula, Laurent

2010 Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs
by Bastani, Spencer & Blomquist, Sören & Micheletto, Luca

2010 The Welfare Gains of Age Related Optimal Income Taxation
by Bastani, Spencer & Blomquist, Sören & Micheletto, Luca

2010 The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design
by Aronsson, Thomas & Blomquist, Sören

2010 Bling Bling Taxation and the Fiscal Virtues of Hip Hop
by Engström, Per

2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
by Blomquist, Sören & Simula, Laurent

2010 The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design
by Aronsson, Thomas & Blomquist, Sören

2010 Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation
by Aronsson, Thomas & Johansson-Stenman, Olof

2010 Redistributive Income Taxation, Outsourcing and Foreign Direct Investment
by Aronsson, Thomas & Koskela, Erkki

2010 Positional Preferences In Time And Space: Implications For Optimal Income Taxation
by Aronsson, Thomas & Johansson-Stenman, Olof

2010 A note on CostBenefit Analysis, the Marginal Cost of Public Funds, and the Marginal Excess Burden of Taxes
by Johansson, Per-Olov & Kriström, Bengt

2010 Climate Policy without Commitment
by Golombek, Rolf & Greaker, Mads & Hoel, Michael

2010 Taxing Intermediate Goods to Compensate for Distorting Taxes on Household Consumption
by Bohlin, Lars

2010 Multinationals, tax competition and outside options
by Olsen, Trond E. & Osmundsen, Petter

2010 Agglomeration, tax competition and local public goods supply
by Norman, Eva Benedicte Danielsen & Norman, Victor Danielsen

2010 Optimal Redistributive Taxation with both Extensive and Intensive Responses
by Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno

2010 Optimal Labor Income Taxation under Maximin: An Upper Bound
by Jacquet, Laurence

2010 Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation
by Aronsson, Thomas & Johansson-Stenman, Olof

2010 Positional Preferences In Time And Space: Implications For Optimal Income Taxation
by Aronsson, Thomas & Johansson-Stenman, Olof

2010 Optimal Fiscal Policy with Robust Control
by Justin Svec

2010 On the legitimacy of citizen participation in pollution permits markets: economic efficiency and ethical concerns (In French)
by Sylvie FERRARI (GREThA UMR CNRS 5113) & Mohammed Mehdi MEKNI (GREThA UMR CNRS 5113) & Emmanuel PETIT (GREThA UMR CNRS 5113) & Sébastien ROUILLON (GREThA UMR CNRS 5113)

2010 Reducing inefficiency in public good provision through linking
by Stefano Galavotti

2010 Second-Best Optimal Taxation of Oil and Capital in a Small Open Economy
by Alberto Petrucci

2010 Poverty and the Optimal General Income Tax-cum-Audit Policy
by Marcelo Arbex & Enlinson Mattos

2010 Unit Versus Ad Valorem Taxes: The Private Ownership of Monopoly In General Equilibrium
by Charles Blackorby & Sushama Murty

2010 Constraints on profit income distribution and production efficiency in private ownership economies with Ramsey taxation
by Sushama Murty

2010 Endogenous Growth in a Model with Heterogeneous Agents and Voting on Public Goods
by Kirill Borissov & Alexander Surkov

2010 Signaling and indirect taxation
by Tom TRUYTS

2010 Optimal unemployment insurance over the business cycle
by Camille Landais & Pascal Michaillat & Emmanuel Saez

2010 Les enjeux du revenu de solidarité active (RSA)
by MONGIN, Philippe

2010 An Experimental Study of the Nature of Consumer Expectations
by Fergus Bolger

2010 Optimal taxation, critical-level utilitarianism and economic growth
by Luca Spataro & Thomas I. Renstroem

2010 Optimal Redistributive Taxation with both Extensive and Intensive Responses
by Laurence JACQUET & Etienne LEHMANN & Bruno VAN DER LINDEN

2010 Optimal Unemployment Insurance over the Business Cycle
by Landais, Camille & Michaillat, Pascal & Saez, Emmanuel

2010 How Should Financial Intermediation Services be Taxed?
by Lockwood, Ben

2010 Training and Search during Unemployment
by Spinnewijn, Johannes

2010 Rock and roll bands, (in)complete contracts and creativity
by CEULEMANS, Cédric & GINSBURGH, Victor & LEGROS, Patrick

2010 Property rights with biological spillovers: when Hardin meets Meade
by BALESTRA, Carlotta & BRECHET, Thierry & LAMBRECHT, Stéphane

2010 Family policies : what does the standard endogenous fertility model tell us ?
by BAUDIN, Thomas

2010 The optimal trade-off between quality and quantity with uncertain child survival
by BAUDIN, Thomas

2010 Tagging with leisure needs
by PESTIEAU, Pierre & RACIONERO, Maria

2010 The economics of wealth transfer tax
by CREMER, Helmuth & PESTIEAU, Pierre

2010 On welfare criteria and optimality in an endogenous growth model
by DEL REY, Elena & LOPEZ-GARCIA, Miguel ANgel

2010 Signaling and indirect taxation
by TRUYTS, Tom

2010 Equivalent income and the economic evaluation of health care
by FLEURBAYE, Marc & LUCHINI, Stéphane & MULLER, Christophe & SCHOKKAERT, Eric

2010 Mining Taxation in Colombia
by Duanjie Chen & Guillermo Perry

2010 TVA et taux de marge : une analyse empirique sur données d'entreprises
by Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré

2010 Competition and Welfare Effects of VAT Exemptions
by Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner

2010 Optimal Redistributive Taxation with both Extensive and Intensive Responses
by Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden

2010 One-Sided Private Provision of Public Goods with Implicit Lindahl Pricing
by Volker Meier

2010 Political Competition and Mirrleesian Income Taxation: A First Pass
by Felix J. Bierbrauer & Pierre C. Boyer

2010 Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation
by Dirk Schindler & Hongyan Yang

2010 Public Provision of Private Goods, Tagging and Optimal Income Taxation withHeterogeneity in Needs
by Spencer Bastani & Sören Blomquist & Luca Micheletto

2010 Do Permit Allocations Matter?
by Harrie A. A Verbon & Cees A. Withagen

2010 The Carbon-Budget Approach to Climate Stabilization: Cost-Effective Subglobal versus Global Action
by Thomas Eichner & Rüdiger Pethig

2010 How should Financial Intermediation Services be Taxed?
by Benjamin Lockwood

2010 The Welfare Gains of Age Related Optimal Income Taxation
by Spencer Bastani & Sören Blomquist & Luca Micheletto

2010 The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design
by Thomas Aronsson & Sören Blomquist

2010 On the Optimality of Optimal Income Taxation
by Felix Bierbrauer

2010 Optimal Income Taxation with Tax Competition
by Vilen Lipatov & Alfons Weichenrieder

2010 Labor Markets and Capital Tax Competition
by Thomas Eichner & Thorsten Upmann

2010 Accidental Bequests: A Curse for the Rich and a Boon for the Poor
by Helmuth Cremer & Firouz Gahvari & Pierre Pestieau

2010 International Carbon Emissions Trading and Strategic Incentives to Subsidize Green Energy
by Thomas Eichner & Rüdiger Pethig

2010 How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country: An Optimal Taxation Problem with Moral Hazard
by Alessandro Cigno

2010 Après nous le Déluge: Fertility and the Intensity of Struggle against Immigration
by Leonid V. Azarnert

2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
by Sören Blomquist & Laurent Simula

2010 Redistributive Income Taxation under Outsourcing and Foreign Direct Investment
by Thomas Aronsson & Erkki Koskela

2010 Tax-Competition with Involuntary Unemployment
by Thomas Eichner & Thorsten Upmann

2010 Population under a Cap on Greenhouse Gas Emissions
by Henning Bohn & Charles Stuart

2010 Take it or Leave it: Take-up, Optimal Transfer Programs, and Monitoring
by Laurence Jacquet

2010 Public Provision, Commodity Demand and Hours of Work: An Empirical Analysis
by Jukka Pirttilä & Ilpo Suoniemi

2010 A Comparison of Optimal Tax Policies when Compensation or Responsibility Matter
by Laurence Jacquet & Dirk Van de gaer

2010 Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
by Wolfram F. Richter & Christoph Braun

2010 Optimum Taxation of Bequests in a Model with Initial Wealth
by Johann K. Brunner & Susanne Pech

2010 Efficient Education Policy - A Second-Order Elasticity Rule
by Wolfram F. Richter

2010 Climate Policy without Commitment
by Rolf Golombek & Mads Greaker & Michael Hoel

2010 The Tyranny Puzzle in Welfare Economics: An empirical investigation
by Marc Fleurbaey & Frank A Cowell & Bertil Tungodden

2010 Optimal Control of Externalities in the Presence of Income Taxation
by Louis Kaplow

2010 Tax Compliance by Firms and Audit Policy
by Ralph Bayer & Frank A Cowell

2010 Saver's Choice: Comparing the Marginal Effective Tax Burdens on RRSPs and TFSAs
by Alexandre Laurin & Finn Poschmann

2010 Saver's Choice: Comparing the Marginal Effective Tax Burdens on RRSPs and TFSAs
by Alexandre Laurin & Finn Poschmann

2010 Optimal Tax Policy and Wage Subsidy in an Imperfectly Competitive Economy
by Selim, Sheikh

2010 Using a Microeconometric Model of Household Labour Supply to Design Optimal Income Taxes
by Rolf Aaberge & Ugo Colombino

2010 How Should Financial Intermediation Services be Taxed?
by Ben Lockwood

2010 Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods
by James E. Anderson & Will Martin

2010 The Optimal Tax Rule in the Presence of Time Use
by Jean Lim & Carolina Rodríguez-Zamora

2010 Why the Henry Review Fails on Family Tax Reform
by Patricia Apps

2010 The structure of the labour market, telecommuting, and optimal peak period congestion tolls: A numerical optimisation model
by DE BORGER, Bruno & WUYTS, Bart

2010 Optimal congestion taxes in a time allocation model
by DE BORGER, Bruno

2010 Tax Compliance by Firms and Audit Policy
by Ralph-C Bayer & Frank Cowell

2010 Reforming taxes on wine and other alcoholic beverage consumption
by Kym Anderson

2010 Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison
by Kym Anderson

2010 Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations
by Philipp J.H. Schröder & Allan Sørensen

2010 Property Rights and Economic Development
by Besley, Timothy & Ghatak, Maitreesh

2010 Análisis de la eficiencia de los grupos de investigación por ramas de conocimiento
by Teodoro Galache Laza & Trinidad Gómez & Fátima Pérez García & Carlos Rivas & Cristobal José Ruiz & José Sánchez Maldonado & Ángel Torrico González & Rafael Caballero Fernandez

2010 Allgemeine Steuerlehre
by Homburg, Stefan

2010 Der kommunale Finanzausgleich in Mecklenburg-Vorpommern : langfristige Entwicklung und Reformperspektiven ; Teil I: Der vertikale Finanzausgleich ; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern
by Thiess Büttner & Petra Enß & Fédéric Holm-Hadulla & Robert Schwager & Christiane Starbatty & Wiebke Webering

2010 Taxation and Decentralization
by Bird, Richard

2010 Smart Tax Administration
by Bird, Richard

2010 Taxation and Development
by Bird, Richard

2010 Interventionism In The Real Economy (Ii)
by Dimitriu, Mihail

2010 Farmland Owners’ Land Sale Preferences: Can They Be Affected by Taxation Programs?
by Sami Myyrä & Eija Pouta

2010 The Elasticity of Taxable Income during the 1990s: New Estimates and Sensitivity Analyses
by Seth H. Giertz

2010 Symposium - Gambling, Prediction Markets and Public Policy
by David Paton & Donald S. Siegel & Leighton Vaughan Williams

2010 2009 Presidential Address - Optimal Tax Theory: The Journey from the Negative Income Tax to the Earned Income Tax Credit
by Jonathan H. Hamilton

2010 Investments characteristics in infrastructure industry
by Razvan Catalin DOBREA & Nadia CIOCOIU & Stelian TIPA

2010 The Analysis of Local Budgets and Their Importance in the Fight Against the Economic Crisis Effects
by Pelinescu, Elena & Anton, Lucian Vasile & Ionescu, Raluca & Tasca, Radu

2010 On The Use Of Some Optimal Strategies Of Fiscal Administration During Economic Crisis
by Brojba, Laura Cornelia & Dumitru, Corina Graziella & Belciug, Adrian Vintilescu

2010 Risks and Consequences of Demographic Changes in Romania
by Răzvan Bărbulescu

2010 Behavioral Consequences of Optimal Tax Structure - Empirical Analysis
by Stanislav KLAZAR

2010 Decentralisation of GST Services and Vertical Imbalances in Pakistan
by Iffat Ara & Muhammad Sabir

2010 The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View
by Trandafir Adina

2010 Current Trends In Tax Harmonization And Competition Within The European Union
by Sabau - Popa Diana & Kulcsar-Pop Edina & Gherman Adela-Teodora

2010 La Bonne Gouvernance Dans Le Domaine Fiscal
by Grigore Maria Zenovia & Diamandescu Andrei

2010 Improvement Of The Fiscal Claims Management System
by BENE GHEORGHE FLORIN & HERBEI MARIUS & DELIMAN EUGEN

2010 Chaos Or Turbulence On The Volatility Of Public Revenues
by Bolos Marcel & Mosteanu Tatiana & Popovici Ioana

2010 Taxation in Walrasian Economy
by Zak, F.

2010 An Optimal-Tax Approach to Alcohol Policy
by Thomas Aronsson & Tomas Sjögren

2010 Income Tax Reform in France: A Case Study
by Helmuth Cremer & Firouz Gahvari & Norbert Ladoux

2010 Adómorál és adórendszer
by Simonovits, András

2010 Principle of Targeting in Environmental Taxation
by Firouz Gahvari

2010 The Political Economy of Unsustainable Fiscal Deficits
by Roberto Pasten & James P. Cover

2010 La Holding Estrategia Fiscal Para las Empresas Familiares
by Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez

2010 Determining countries’ tax effort
by Carola Pessino & Ricardo Fenochietto

2010 Quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection
by Maria Kazakova & Alexandr Knobel & Ilya Sokolov

2010 Le teorie della progressività nella seconda metà del Novecento
by Ruggero Paladini

2010 A Note on the Concept of Excess Burden
by Hans Lind & Roland Granqvist

2010 La curva de Laffer y la optimizacion del recaudo tributario en Cartagena, Colombia
by Daniel Toro Gonzalez & Martha Elena Doria

2010 Love and taxes - and matching institutions
by Kai A. Konrad & Kjell Erik Lommerud

2010 Haushaltskonsolidierung und Steuerpolitik
by Martin Zeil

2010 Haushaltskonsolidierung und Steuerpolitik
by Paul Kirchhof & Joachim Poß & Wolfgang Wiegard

2010 Berücksichtigung qualitativer Aspekte bei der Konsolidierung der öffentlichen Haushalte in Sachsen
by Joachim Ragnitz

2010 Le Budget 2010 du Québec: Effets sur la taille et la progressivité du fardeau fiscal
by Alexandre Laurin

2010 Few Coordinates Of The Tax Incentives In Romania
by Carmen COMANICIU

2010 Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories
by Nikolay Galabov

2010 Tax Reforms in the New EU Member Countries from Central and Eastern Europe – Premises, Main Trends and Perspectives
by Nelly Popova

2010 Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax
by Ioan Lazar & Laura Lazar

2010 Appreciation Concerning The Notion Of Tax On Transport Means
by Ec. Olivia-Elena Manole Ph.D Student

2010 The impact of corporate income taxation on the location of FDI in the European Union
by Gheorghe MATEI & Daniela PIRVU

2010 Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation
by Marius HERBEI & Sorin DUDAS & Aura COSTEA

2010 Sustainability planning policy collecting the revenues of the tax administration
by Marius HERBEI & Gheorghe MOCAN

2010 New approach of measurement methods and forms of tax policy effects in Romania
by Marilen PIRTEA & Oana Ramona LOBONT & Ana Cristina NICOLESCU

2010 The state and the tax evasion
by Horia CRISTEA & Cristina NICOLESCU & Claudiu BOTOC

2010 Tax evasion – a more and more controversial concept
by Iudit FODOR & Rodica Viorica COANA

2010 Business environment and national tax
by Narcis MITU & Ionut Eugen DRACEA

2010 News on VAT regime applicable to intra-community services
by Radu BUZIERNESCU

2010 Principles and rules for defining of common consolidated tax base in the European Union
by Gheorghe MATEI & Daniela PIRVU

2010 To What Extent Is The Local Tax Increase Appropriate?
by Assoc. Prof. Narcis Eduard Mitu Ph. D & Assoc. Prof. Raluca Drăcea Ph. D

2010 Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective
by Sebastian Lazar

2010 Optimal Taxation and Social Insurance with Endogenous Private Insurance
by Raj Chetty & Emmanuel Saez

2010 Public Provision of Private Goods and Nondistortionary Marginal Tax Rates
by Sören Blomquist & Vidar Christiansen & Luca Micheletto

2010 Tax Competition for Heterogeneous Firms with Endogenous Entry
by Ronald B. Davies & Carsten Eckel

2010 Tagging and Income Taxation: Theory and an Application
by Helmuth Cremer & Firouz Gahvari & Jean-Marie Lozachmeur

2010 The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
by N. Gregory Mankiw & Matthew Weinzierl

2010 Financiers versus Engineers: Should the Financial Sector Be Taxed or Subsidized?
by Thomas Philippon

2009 Some Benefits of Reducing Inflation in South Africa
by Rangan Gupta & Josine Uwilingiye

2009 Public Pollution Abatement, Regional Capital Mobility, and Tax Competition
by Costas Hadjiyiannis & Panos Hatzipanayotou & Michael S. Michael

2009 Optimul fiscal în imposibilitate metodo-logică
by Marinescu Cosmin

2009 Optimal tax progressivity in unionised labour markets: what are the driving forces?
by Boeters, Stefan

2009 Common corporate tax base (CCTB) and effective tax burdens in the EU member states
by Oestreicher, Andreas & Reister, Timo & Spengel, Christoph

2009 Taxing Education in Ramsey's Tradition
by Richter, Wolfram F.

2009 Symmetric cash flow-taxation and cross-border investments
by Kramer, Frank

2009 Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
by Schönemann, Kristin

2009 Optimale Komplexität von Entscheidungsmodellen unter Berücksichtigung der Besteuerung: Eine Analyse im Fall der Betriebsveräußerung
by Beckmann, Ute & Schanz, Sebastian

2009 Revenue-Neutral Tax-Subsidy Policy for Carbon Emission Reduction
by Gregmar I. Galinato & Jonathan K. Yoder

2009 Topology of utility possibility frontiers of economies with Ramsey taxation
by Murty, Sushama

2009 Constraints on Income Distribution and Production Efficiency In Economies with Ramsey Taxation
by Blackorby, Charles & Murty, Sushama

2009 Comparative Statics of Optimal Nonlinear Income Taxation in the Presence of a Publicly Provided Input
by Craig Brett & John A. Weymark

2009 The Role of Government in the Credit Market
by Benjamin Eden

2009 Voting on the tax rate when attitude to risk depends on skill heterogeneity
by Francesco Farina & Fulvio Fontini

2009 The Role of Corporate Taxation in a Large Welfare State
by Christian Keuschnigg

2009 Public investment, distortionary taxes and monetary policy transparency
by Meixing Dai & Moïse Sidiropoulos

2009 Alternativas a la supresión del impuesto sobre el patrimonio
by Laura de Pablos Escobar

2009 Toxic Choices: The Theory and Impact of Smoking Bans
by Ian J. Irvine & Van Hai Nguyen

2009 Migrants and mafia as global public goods
by Fossati, Amedeo & Montefiori, Marcello

2009 Accidental bequests: a curse for the rich and a boon for the poor
by Cremer, Helmuth & Gahvari, Firouz & Pestieau, Pierre

2009 Indirect Taxation in Vertical Oligopoly
by Peitz, Martin & Reisinger, Markus

2009 Green Serves the Dirtiest. On the Interaction between Black and Green Quotas
by Christoph Böhringer & Knut Einar Rosendahl

2009 Disclosure of research results: the cost of proving your honesty
by Emeric Henry

2009 Consumer Preferences for Automobile Energy Efficiency Grades
by Chang Seob Kim & Yoonmo Koo & Ie-jung Choi & Junhee Hong & Jongsu Lee

2009 EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes
by Thomas Eichner & Rüdiger Pethig

2009 CO2 mitigation in road transport: Gasoline taxation and/or fuel-efficiency regulation?
by Rüdiger Pethig

2009 Social security driven Tax wedge and its effects on Employment and Shadow Employment
by Marek Gora & Oleksandr Rohozynsky & Irina Sinitsina & Mateusz Walewski

2009 A comparison of optimal tax policies when compensation or responsibility matter
by L. JACQUET & D. VAN DE GAER

2009 Flexicurity in Belgium A Proposal Based on Economic Principles
by B. COCKX & B. VAN DER LINDEN

2009 The Optimal Taxation Approach to Intergovernmental Grants
by Dahlby, Bev

2009 Alcohol/Leisure Complementarity: Empirical Estimates and Implications for Tax Policy
by West, Sarah E. & Parry, Ian W.H.

2009 The Conservative GST Cut Has Catalyzed Sales Tax Harmonization
by Grady, Patrick

2009 Digital India - a model developed by Varma
by Varma, Vijaya Krushna Varma

2009 Top tax system: a common taxation system for all nations
by Varma, Vijaya Krushna Varma

2009 Barriers to investment in polarized societies
by marina, azzimonti

2009 Régulation d'un duopole et R&D environnementale
by Ben Youssef, Slim & Dinar, Zeineb

2009 Régulation d'un duopole et R&D environnementale
by Ben Youssef, Slim & Dinar, Zeineb

2009 Passenger cars taxation. Romania's case
by Lazar, Sebastian

2009 The Taxation of Motor Fuel: International Comparison
by Eduardo, Ley & Jessica, Boccardo

2009 Explaining Taxes at the Upper Tail of the Income Distribution: The Role of Utility Interdependence
by Samano, Daniel

2009 Optimal Unemployment Insurance with Monitoring
by Setty, Ofer

2009 Capital Income Taxation Revisited: The Role of Information Asymmetry in the Credit Market
by Ho, Wai-Hong & Wang, Yong

2009 The Effect of Uncertainty on Pollution Control Policy
by Athanassoglou, Stergios

2009 Coping with Externalities in Tourism - A Dynamic Optimal Taxation Approach
by Schubert, Stefan Franz

2009 Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
by Cintra, Marcos

2009 Sizing the Government
by De Witte, Kristof & Moesen, Wim

2009 In search of an appropriate tax base for local Leviathans
by Göbel, Jürgen

2009 Modelling value-added tax in the presence of multiproduction and differentiated exemptions
by Giesecke, James A. & Tran, Nhi Hoang

2009 Identifying an Australian ‘Shadow’ Benefit / Cost Ratio for Public Projects
by Lawrence, Craig

2009 Identifying an Australian 'Shadow' Benefit / Cost Ratio for Public Projects
by Lawrence, C

2009 Tax reform in emerging transition: Is Kosovo’s Government and NGOs mathematical economics rational?
by Mulaj, Isa

2009 Economic Integration in Remote Resource Rich Regions
by Anthony J Venables

2009 Pollution Control, Competitiveness, and Border Tax Adjustment
by Yazid Dissou

2009 Pro-Poor Tax reforms, with an Application to Mexico
by Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar

2009 Keeping Slovenian Public Finances on a Sustainable Path
by Pierre Beynet & Willi Leibfritz

2009 Adjusting Housing Policies in Slovakia in Light of Euro Adoption
by Felix Hüfner

2009 Gun Control after Heller: Litigating against Regulation
by Philip J. Cook & Jens Ludwig & Adam Samaha

2009 Optimal taxation in the presence of bailouts
by Stavros Panageas

2009 Political Economy of Ramsey Taxation
by Daron Acemoglu & Mikhail Golosov & Aleh Tsyvinski

2009 Soft Budgets and Renegotiations in Public-Private Partnerships
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2009 Means-Tested Mortgage Modification: Homes Saved or Income Destroyed?
by Casey B. Mulligan

2009 Capital Income Taxes with Heterogeneous Discount Rates
by Peter A. Diamond & Johannes Spinnewijn

2009 Risk Sharing, Inequality and Fertility
by Roozbeh Hosseini & Larry E. Jones & Ali Shourideh

2009 Optimal Taxation in Theory and Practice
by N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan

2009 The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
by N. Gregory Mankiw & Matthew Weinzierl

2009 Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes
by Andrew Coleman & Arthur Grimes

2009 The taxation of savings in overlapping generations economies with unbacked risky assets
by Julio Davila

2009 On the fiscal treatment of life expectancy related choices
by Julio Davila & Marie-Louise Leroux

2009 Utilitarian Mechanism Design for an Excludable Public Good
by Martin Hellwig

2009 Optimal Marginal Income Tax Reforms: A Microsimulation Analysis
by John Creedy & Nicolas Herault

2009 On the evaluation of infrastructure investments: the case of electricity generation
by Per-Olov JOHANSSON & Bengt KRISTRÖM & Kaj NYSTRÖM

2009 Envy And Inequality
by Francisco Alvarez-Cuadrado & Ngo Van Long

2009 Resource Rent Taxation and Benchmarking.A New Perspective for the Swiss Hydropower Sector
by Silvia Banfi & Massimo Filippini

2009 The Theory of Optimal Taxation: New Developments and Policy Relevance
by Peter Birch Sørensen

2009 The Political Economy of the Green Technology Sector - A study about institutions, diffusion and efï¬ ciency
by Leo Wangler

2009 Flexicurity in Belgium: A Proposal Based on Economic Principles
by Cockx, Bart & Van der Linden, Bruno

2009 Outsourcing, Public Input Provision and Policy Cooperation
by Aronsson, Thomas & Koskela, Erkki

2009 Outsourcing, Public Input Provision and Policy Cooperation
by Aronsson, Thomas & Koskela, Erkki

2009 Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
by Richter, Wolfram F. & Braun, Christoph

2009 Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
by Richter, Wolfram F. & Braun, Christoph

2009 Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
by Aaberge, Rolf & Colombino, Ugo

2009 Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
by Aaberge, Rolf & Colombino, Ugo

2009 Pro-Poor Tax Reforms, with an Application to Mexico
by Duclos, Jean-Yves & Makdissi, Paul & Araar, Abdelkrim

2009 Pro-Poor Tax Reforms, with an Application to Mexico
by Duclos, Jean-Yves & Makdissi, Paul & Araar, Abdelkrim

2009 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment
by Aronsson, Thomas & Koskela, Erkki

2009 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment
by Aronsson, Thomas & Koskela, Erkki

2009 Relational Contracts, Taxation and the Household
by Apps, Patricia & Rees, Ray

2009 Relational Contracts, Taxation and the Household
by Apps, Patricia & Rees, Ray

2009 Externality-correcting taxes and regulation
by Vidar Christiansen & Stephen Smith

2009 Negative marginal tax rates and heterogeneity
by Phillippe Choné & Guy Laroque

2009 Optimal taxes and pensions in a society with myopic agents
by Kerstin Roeder

2009 (Uncontrolled) Aggregate shocks or vertical tax interdependence? Evidence from gasoline and cigarettes
by Alejandro Esteller-Moré & Leonzio Rizzo

2009 Accidental bequests: a curse for the rich and a boon for the poor
by Cremer, Helmuth & Gahvari, Firouz & Pestieau, Pierre

2009 A New Approach to Estimating Tax Interactions in Fiscal Federalism
by Kazuko Miyamoto

2009 An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?
by Junichiro Takahata

2009 年金財政方式の経済分析 : 消費税方式の考察
by 高畑, 純一郎

2009 Public Provision of Private Goods and Nondistortionary Marginal Tax Rates: Some Further Results
by Blomquist, Sören

2009 Optimal nonlinear redistributive taxation and public good provision in an economy with Veblen effects
by Micheletto, Luca

2009 Capital Tax Competition When Monetary Competition is Present
by Onder, Ali Sina

2009 Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties
by Simula, Laurent

2009 Shall We Keep Highly Skilled at Home? The Optimal Income Tax Perspective
by Alain Trannoy, Laurent Simula and

2009 Optimal Income Tax under the Threat of Migration by Top-Income Earners
by Alain Trannoy, Laurent Simula and

2009 Public Provision of Private Goods and Nondistortionary Marginal Tax Rates: Some Further Results
by Vidar Christiansen and Luca Micheletto, Sören Blomquist,

2009 Optimal nonlinear redistributive taxation and public good provision in an economy with Veblen effects
by Micheletto, Luca

2009 Outsourcing, Public Input Provision and Policy Cooperation
by Aronsson, Thomas & Koskela, Erkki

2009 Optimal Taxation and Environmental Policy in a Decentralized Economic Federation with Environmental and Labor Market Externalities
by Sjögren, Tomas

2009 Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy
by Aronsson, Thomas & Koskela, Erkki

2009 Quasi-Hyperbolic Discounting and Mixed Taxation
by Aronsson, Thomas & Sjögren, Tomas

2009 Conspicuous Leisure: Optimal Income Taxation when both Relative Consumption and Relative Leisure Matter
by Aronsson, Thomas & Johansson-Stenman, Olof

2009 Welfare Measurement and Public Goods in a Second Best Economy
by Aronsson, Thomas

2009 Essays on Environmental and Development Economics - Public Policy, Resource Prices and Global Warming
by Sahlén, Linda

2009 Multinationals, tax competition, and outside options
by Olsen, Trond & Osmundsen, Petter

2009 Capital Decay and Tax Distortions: How to Abandon Exponential Decay and Benefit from It
by Biørn, Erik

2009 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

2009 Institutions and labor market outcomes in the Netherlands
by Gautier, Pieter A. & van der Klaauw, Bas

2009 Conspicuous Leisure: Optimal Income Taxation when both Relative Consumption and Relative Leisure Matter
by Aronsson, Thomas & Johansson-Stenman, Olof

2009 Positional Concerns In An Olg Model: Optimal Labor And Capital Income Taxation
by Aronsson, Thomas & Johansson-Stenman, Olof

2009 Stretching the Inelastic Rubber: Taxation, Welfare and Lobbies in Amazonia, 1870-1910
by Felipe Tâmega Fernandes

2009 The optimal tax treatment of housing capital in the neoclassical growth model
by Essi Eerola & Niku Määttänen

2009 The Welfare Effects of Environmental Taxation
by William K. Jaeger

2009 An Integrated Assessment of Climate Change, Air Pollution, and Energy Security Policy
by Bob van der Zwaan & Johannes Bollen & Sebastiaan Hers

2009 Risk Tolerance, Self-Interest, and Social Preferences
by Lucy F. Ackert & Ann B. Gillette & Jorge Martinez-Vazquez & Mark Rider

2009 The class of absolute decomposable inequality measures
by Kristof Bosmans & Frank Cowell

2009 Moving to Goods and Services Tax in India : Impact on India’s Growth and International Trade
by Rajesh Chadha

2009 Sales Tax: Specific or Ad Valorem Tax for a Non-renewable Resource?
by Nguyen Manh Hung & Nguyen Van Quyen

2009 Europe's Twenties: A Study Using the WIATEC Model
by Claudia Kemfert & Hans Kremers & Truong Truong

2009 Increasing Block Tariffs in the Water Sector: A Semi-Welfarist Approach
by Georg Meran & Christian von Hirschhausen

2009 Soft Budgets and Renegotiations in Public-Private Partnerships
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2009 Family Policies: What Does The Standard Endogenous Fertility Model Tell Us?
by Thomas BAUDIN

2009 Flexicurity in Belgium. A Proposal Based on Economic Principles
by Bart COCKX & Bruno VAN DER LINDEN

2009 Take it or Leave it : Optimal Transfer Programs, Monitoring and Takeup
by Laurence JACQUET

2009 The Architecture of Federations: Constitutions, Bargaining, and Moral Hazard
by Kessler, Anke & Luelfesmann, Christoph & Myers, Gordon M

2009 Optimal tax progressivity in unionised labour markets; what are the driving forces?
by Stefan Boeters

2009 Optimal education and pensions in an endogenous growth model
by DEL REY, Elena & LOPEZ-GARCIA, Miguel

2009 The taxation of savings in overlapping generations economies with unbacked risky assets
by DAVILA, Julio

2009 A comparison of optimal tax policies when compensation or responsibility matter
by JACQUET, Laurent & VAN DE GAER, Dirk

2009 On the fiscal treatment of life expectancy related choices
by DAVILA, Julio & LEROUX, Marie-Louise

2009 Modelling Value-Added Tax in the Presence of Multiproduction and Differentiated Exemptions
by James Giesecke & Nhi Hoang Tran

2009 Outsourcing, Public Input Provision and Policy Cooperation
by Thomas Aronsson & Erkki Koskela

2009 Green Serves the Dirtiest: On the Interaction between Black and Green Quotas
by Christoph Böhringer & Knut Einar Rosendahl

2009 Social Security Incidence under Uncertainty Assessing Italian Reforms
by Devis Geron

2009 On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance
by Bas Jacobs & Dirk Schindler

2009 Externality-correcting Taxes and Regulation
by Vidar Christiansen & Stephen Smith

2009 Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy
by Thomas Aronsson & Erkki Koskela

2009 Friedman Rule in a Model with Endogenous Growth and Cash-in-advance Constraint
by Firouz Gahvari

2009 Optimal Income Taxation and Public Goods Provision in a Large Economy with Aggregate Uncertainty
by Felix Bierbrauer

2009 Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
by Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia

2009 Flexicurity in Belgium. A Proposal Based on Economic Principles
by Bart Cockx & Bruno Van der Linden

2009 The Political Economy of Sin Taxes
by Markus Haavio & Kaisa Kotakorpi

2009 Taxes and Pensions
by Peter A. Diamond

2009 Should we Subsidize Longevity?
by Marie-Louise Leroux & Pierre Pestieau & Grégory Ponthiere

2009 Should Utility-Reducing Media Advertising be Taxed?
by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

2009 Taxing Education in Ramsey's Tradition
by Wolfram F. Richter

2009 Indirect Taxation in Vertical Oligopoly
by Martin Peitz & Markus Reisinger

2009 EU-Type Carbon Emissions Trade and the Distributional Impact of Overlapping Emissions Taxes
by Thomas Eichner & Rüdiger Pethig

2009 Harnessing Windfall Revenues: Optimal Policies for Resource-Rich Developing Economies
by Frederick Van der Ploeg & Anthony J. Venables

2009 Endogenous Differential Mortality, Non-Contractible Effort and Non Linear Taxation
by Marie-Louise Leroux

2009 Optimal Piecewise Linear Income Taxation
by Patricia Apps & Ngo Van Long & Ray Rees

2009 Corporate Taxation and the Welfare State
by Christian Keuschnigg

2009 Optimal Taxation of Risky Human Capital
by Bas Jacobs & Dirk Schindler & Hongyan Yang

2009 The Class of Absolute Decomposable Inequality Measures
by Kristof Bosmans & Frank A Cowell

2009 Dynamic Tax Competition under Asymmetric Productivity of Public Capital
by Tanaka, H. & Hidaka, M.

2009 Tax Progressivity, Income Distribution and Tax Non-Compliance
by Tatiana Damjanovic & David Ulph

2009 Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules
by Daniel N. Shaviro

2009 Optimal tax policy when firms are internationallly mobile
by Johannes Becker & Clemens Fuest

2009 A Stochastic Optimal Control Model of Pollution Abatement
by D. Dragone & L. Lambertini & G. Leitmann & A. Palestini

2009 Après nous le Déluge: Fertility and the Intensity of Struggle against Immigration
by Leonid Azarnert

2009 Explaining Taxes at the Upper Tail of the Income Distribution: The Role of Utility Interdependence
by Daniel Sámano

2009 Strategic Tax Competition: An Experimental Study
by Sailesh Gunessee

2009 (Uncontrolled) Aggregate shocks or vertical tax interdependence? Evidende from gasoline and cigarettes
by Alejandro Esteller-More (Universitat de Barcelona) & Leonzio Rizzo (Universita di Ferrara)

2009 A note on the coincidence between Stackelberg and Nash equilibria in a differential game between government and firms
by Jesus Marin-Solano & Jorge Navas

2009 Der kommunale Finanzausgleich in Mecklenburg-Vorpommern : langfristige Entwicklung und Reformperspektiven ; Teil II: Der horizontale Finanzausgleich ; Gutachten im Auftrag des Innenministeriums des Landes Mecklenburg-Vorpommern
by Thiess Büttner & Petra Enß & Fédéric Holm-Hadulla & Robert Schwager & Christiane Starbatty & Wiebke Webering

2009 Taxes in a Wealth Distribution Model by Inelastically Scattering of Particles
by Sebastian Guala

2009 Interventionism In Real Economy (I)
by Dimitriu, Mihail

2009 Implications of a Land Value Tax with Error in Assessed Values
by Jeffrey I. Chapman & Robert J. Johnston & Timothy J. Tyrrell

2009 The Role of Corporate Taxation in a Large Welfare State
by Christian Keuschnigg

2009 Taxes and Pensions
by Peter Diamond

2009 Environmental Taxation: What Have We Learnt in the Last 30 Years?
by Anil Markandya

2009 Yet Another Reason to Tax Goods
by Carlos E. da Costa

2009 Optimal Taxation - Review of Theory
by Květa Kubátová

2009 The mechanism of pricing adjustment and tendencies of its development in Uzbekistan
by Sergey Voronin &

2009 Tax Optimization Through Transfer Pricing, Common And Manipulative Practice
by Cuzdriorean Dan Dacian & Jurcau Anca Sabina

2009 THE FLAT TAX EFFECTS a€“ THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES
by Schiau Laura-Liana & Moga Aura Carmen

2009 Considerations Regarding The Efficiency Of Public Expenditures For Education
by CRETAN Georgiana Camelia & IACOB Mihaela

2009 Time Use and Food Taxation in Spain
by Javier Ferri & María Luisa Moltó & Ezequiel Uriel

2009 Business Taxation and Venture-Capital-Financed Innovation
by Jean-François Tremblay

2009 Higher Tax Rates on Labor? Evidence from German Panel Data
by Martin Weiss

2009 Unemployment Benefits as a Means for Optimal Redistribution
by Per Engström

2009 Envy, Inequity Aversion, and Optimal Income Taxation
by Kangsik Choi

2009 Health Effects, Tax Deductions for Medical Expenditure, and the Double Dividend
by Hiroaki Yamagami

2009 Corporate governance e sistema fiscale: discriminazione tra azionisti
by Angelo Castaldo & Gianpaolo Crudo

2009 Are There Any Correlations Between Fiscality Rate, GDP and Tax Incomes Flux? Case Study Romania and Turkey
by Raluca Dracea & Mirela Cristea & Costel Ionascu & Meltem Irtes

2009 Competitividad y fuga de carbono: el caso de la economía vasca
by Mikel González-Eguino

2009 Directed search, unemployment and public policy
by Benoît Julien & John Kennes & Ian King & Sephorah Mangin

2009 Time for Change? US Work-Family Policy in the Age of Obama
by Eileen Appelbaum & Ruth Milkman

2009 The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
by Duanjie Chen & Jack M. Mintz

2009 The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
by Duanjie Chen & Jack M. Mintz

2009 New Housing and the Harmonized Sales Tax: Lessons from Ontario
by Bev Dahlby & Michael Smart & Benjamin Dachis

2009 Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations
by Ecobici Nicolae & Busan Gabriela

2009 La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux
by Kalina Koleva & Jean-Marie Monnier

2009 The Flat Tax – Theory and Practice
by Nikolay Galabov

2009 The Flat Tax – Theory and Practice
by Nikolay Galabov

2009 The european proposal to amend Vat treatment on financial services
by Salvatore Chiri & Fabrizio Borselli & Claudia Barsotti

2009 Taxation and fiscal pressure
by Nicoleta Mihaela DRACEA

2009 Tax burden - the tax evasion generator
by Iudit FODOR

2009 Dynamics of budgetary revenue in the conditions of Romanian integration in the European Union - a consequently of the tax and harmonization policy
by Madalin CINCA

2009 The harmonization of advance tax rulings systems in European Union member states - Why?
by Alia DUTA

2009 Electronic ways for the submission of fiscal declarations
by Mihai ANTONESCU & Radu BUZIERNESCU

2009 Brief foray into taxation ethics
by Narcis Eduard MITU

2009 Fiscal settlements regargind taxing the incomes of non-resident individuals and legal persons in Romania
by Radu BUZIERNESCU & Mihai ANTONESCU

2009 Aspects concerning corporate taxation in the European Union
by Gheorghe MATEI & Daniela PIRVU

2009 Tax federalization – an important step in the process of decentralization
by Narcis Eduard MITU & Nicoleta DRACEA

2009 Considerations regarding the quality of taxable person in respect of VAT for natural persons
by Radu BUZIERNESCU

2009 The fiscal impact of the War of the Pacific
by Richard Sicotte & Catalina Vizcarra & Kirsten Wandschneider

2009 Optimal Taxation in Theory and Practice
by N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan

2009 Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
by Raj Chetty

2009 Optimal Tax Design and Enforcement with an Informal Sector
by Robin Boadway & Motohiro Sato

2009 Taxing Capital? Not a Bad Idea after All!
by Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger

2009 Taxes and Employment Subsidies in Optimal Redistribution Programs
by Paul Beaudry & Charles Blackorby & Dezsö Szalay

2008 Costly Tax Enforcement and Financial Repression: A Reconsideration Using an Endogenous Growth Model
by Rangan Gupta & Emmanuel Ziramba

2008 Costly Tax Enforcement and Financial Repression
by Rangan Gupta & Emmanuel Ziramba

2008 A Model To Estimate Spatial Distribution Of Informal Economy
by Albu, Lucian Liviu

2008 Choosing the tax rate in a linear income tax structure
by John Creedy

2008 Menkul kıymet işlem vergileri ve ekonomik etkileri
by Zeliha GÖKER & Hale BALSEVEN

2008 Exploring sources of local government technical inefficiency: evidence from Flemish municipalities
by Geys, Benny & Moesen, Wim

2008 Love and taxes - and matching institutions
by Konrad, Kai A. & Lommerud, Kjell Erik

2008 Qualitative und quantitative Risikoverteilung und die Lösung von Schnittstellenproblemen bei der Umstrukturierung von Kliniken mit Hilfe von PPP
by Jacob, Dieter & Neunzehn, Dirk & Uhlig, Tilo

2008 A technical note on comparative dynamics in a fiscal competition model
by Becker, Daniel Thomas

2008 Perfecting Imperfect Competition
by Seißer, Goetz

2008 Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
by Dwenger, Nadja & Steiner, Viktor

2008 Income-related minimum taxation concepts and their impact on corporate investment decisions
by Dahle, Claudia & Sureth, Caren

2008 Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?
by Niemann, Rainer & Sureth, Caren

2008 Welche privaten Veräußerungsgewinne sollten besteuert werden?
by Jacob, Martin

2008 Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?
by Rumpf, Dominik

2008 The impact of thin capitalization rules on shareholder financing
by Maßbaum, Alexandra & Sureth, Caren

2008 Optimal Nonlinear Income Taxation with Learning-by-Doing
by Alan Krause

2008 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Rolf Aaberge & Ugo Colombino

2008 Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
by Rolf Aaberge & Ugo Colombino & John E. Roemer

2008 How Much New Saving will KiwiSaver Produce?
by John Gibson & Trinh Le

2008 How Much New Saving will KiwiSaver Produce?
by John Gibson & Trinh Le

2008 Strategic Nonlinear Income Tax Competition with Perfect Labor Mobility
by Craig Brett & John Weymark

2008 Optimal Nonlinear Taxation of Income and Savings without Commitment
by Craig Brett & John Weymark

2008 Implementing the Friedman Rule by a Government Loan Program: An Overlapping Generations Model
by Benjamin Eden

2008 Social Preferences and Public Economics: Mechanism Design when Social Preferences Depend on Incentives
by Samuel Bowles & Sung-Ha Hwang

2008 Corporate Taxation and the Welfare State
by Christian Keuschnigg

2008 A Review of the Empirical Evidence on the Effects of Fiscal Decentralization on Economic Efficiency: With Comments on Tax Devolution to Scotland
by Paul Hallwood & Ronald MacDonald

2008 Social Status and Optimal Income Taxation
by Jang-Ting Guo & Juin-Jen Chang

2008 Optimal Nonlinear Income Taxation with Habit Formation
by Jang-Ting Guo & Alan Krause

2008 Optimal taxation, social contract and the four worlds of welfare capitalism
by Olivier Bargain & Amedeo Spadaro

2008 Smoking Intensity, Compensatory Behavior and Tobacco Tax Policy
by Ian Irvine

2008 Some differences in revealed behaviour under different inquiry methods
by Ortona, Guido & Ottone, Stefania & Ponzano, Ferruccio & Scacciati, Francesco

2008 Optimal Sharing of Labor Productivity Risks and Mix of Pay-As-You-Go and Savings
by Debora Kusmerski Bilard

2008 Designing an electricity tax system in presence of international regulations and multiple public goals: An empirical assessment
by Geir H. Bjertnæs & Taran Fæhn & Jørgen Aasness

2008 Emissions trading with updated grandfathering. Entry/exit considerations and distributional effects
by Knut Einar Rosendahl & Halvor Briseid Storrøsten

2008 Maximizing the discounted tax revenue in a mature oil province
by Lars Lindholt

2008 I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency
by Matteo Bassi

2008 Modeling the Rand-Dollar Future Spot Rates: The Kalman Filter Approach
by Lumengo Bonga-Bonga

2008 The economic cost of public funds in infrastructure investment
by Riess, Armin

2008 Pricing Urban Congestion
by Parry, Ian W.H.

2008 How Should Passenger Travel in Mexico City Be Priced?
by Parry, Ian W.H. & Timilsina, Govinda R.

2008 Positional goods… or positional people? Implications for taxation and happiness
by Colin Ash & J. Malcolm Dowling

2008 Envy Minimization in the Optimal Tax Context
by Yukihiro Nishimura

2008 Optimal Tax Design and Enforcement with an Informal Sector
by Robin Boadway & Motohiro Sato

2008 Pigouvian Taxation in a Ramsey World
by Robin Boadway & Jean-Francois Trembley

2008 The Efficiency Cost of Child Tax Benefits
by Kevin J. Mumford

2008 The Value of School Facilities: Evidence from a Dynamic Regression Discontinuity Design
by Stephanie Riegg Cellini & Fernando Ferreira & Jesse Rothstein

2008 The Value of School Facilities: Evidence from a Dynamic Regression Discontinuity Design
by Stephanie Riegg Cellini & Fernando Ferreira & Jesse Rothstein

2008 The Inconsistency Puzzle Resolved: an Omitted Variable
by Arefiev, Nikolay

2008 The effects of population aging on optimal redistributive taxes in an overlapping generations model
by Brett, Craig

2008 The Revenue Effects of Uganda’s Tax Reforms, 1989-2008
by Ayoki, Milton & Obwona, Marios & Ogwapus, Moses

2008 The GST Cut is not so Stupid
by Grady, Patrick

2008 Optimal boundaries for decisions
by Carfì, David

2008 An analytical framework toward the use of emission taxes: The Study case of Cotonou (Rep of Benin)
by Alinsato, Alastaire Sèna

2008 Taxable Income Responses to 1990s Tax Acts: Further Explorations
by Giertz, Seth

2008 Panel Data Techniques and the Elasticity of Taxable Income
by Giertz, Seth

2008 A Simple Supermodular Mechanism that Implements Lindahl Allocations
by Van Essen, Matthew J.

2008 The role of information provision as a policy instrument to supplement environmental taxes: Empowering consumers to choose optimally
by Sartzetakis, Eftichis & Xepapadeas, Anastasios & Petrakis, Emmanuel

2008 Corruption and Disposable Risk
by Dzhumashev, Ratbek

2008 The Correlation Between Fiscality Rate, Gdp And Tax Incomes. Case Study Romania And Turkey
by Dracea, Raluca & Cristea, Mirela & Ionascu, Costel & Irtes, Meltem

2008 The Dynamics of Inequality and Social Security in General Equilibrium
by Song, Zheng

2008 The effects of rising food prices on poverty in Mexico
by Valero-Gil, Jorge & Valero, Magali

2008 Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia?
by Kirn, Tanja & Khokrishvili, Elguja

2008 Optimization in non-standard problems. An application to the provision of public inputs
by A. Jesus Sanchez Fuentes & Diego Martinez Lopez

2008 Harnessing Windfall Revenues in Developing Economies: Sovereign wealth funds and optimal tradeoffs between citizen dividends, public infrastructure and debt reduction
by Frederick van der Ploeg & Anthony J Venables

2008 Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries
by Jens Arnold

2008 The Value of School Facilities: Evidence from a Dynamic Regression Discontinuity Design
by Stephanie Riegg Cellini & Fernando Ferreira & Jesse Rothstein

2008 A Depressing Scenario: Mortgage Debt Becomes Unemployment Insurance
by Casey B. Mulligan

2008 Taxing Leisure Complements
by Louis Kaplow

2008 Optimal Minimum Wage Policy in Competitive Labor Markets
by David Lee & Emmanuel Saez

2008 Optimal Policy with Heterogeneous Preferences
by Louis Kaplow

2008 Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
by Raj Chetty

2008 Toward an Efficiency Rationale for the Public Provision of Private Goods
by Hanming Fang & Peter Norman

2008 Schedule Selection by Agents: from Price Plans to Tax Tables
by Erzo F.P. Luttmer & Richard J. Zeckhauser

2008 Complexity and Targeting in Federal Student Aid: A Quantitative Analysis
by Susan Dynarski & Judith E. Scott-Clayton

2008 Optimal Resource Extraction Contracts Under Threat of Expropriation
by Eduardo Engel & Ronald Fischer

2008 Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
by Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter

2008 Family policies : what does the standard endogenous fertility model tell us ?
by Thomas Baudin

2008 The taxation of capital returns in overlapping generations economies without financial assets
by Julio Davila

2008 A Generalization of the Atkinson-Stiglitz (1976) Theorem on the Undesirability of Nonuniform Excise Taxation
by Martin Hellwig

2008 A Note on Deaton's Theorem on the Undesirability of Nonuniform Excise Taxation
by Martin Hellwig

2008 A unified approach to the revelation of public goods preferences and to optimal income taxation
by Felix Bierbrauer

2008 Optimal Income Taxation, Public Goods Provision and Robust Mechanism Design
by Felix Bierbrauer

2008 Can We Tax The Desire For Tax Evasion?
by Ratbek Dzhumashev & Emin Gahramanov

2008 Inefficient but Effective? A field experiment on the effectiveness of direct and indirect transfer mechanisms
by Hannes Koppel & Günther G. Schulze

2008 Static and Dynamic Distributional Effects of Decoupled Payments: Single Farm Payments in the European Union
by Pavel Ciaian & d'Artis Kancs & Johan F.M. Swinnen

2008 Optimum Taxation of Inheritance
by Johann K. Brunner & Susanne Pech

2008 Optimum taxation of inheritances
by Johann K. Brunner & Susanne Pech

2008 Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation
by Haan, Peter & Navarro, Dolores

2008 Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation
by Haan, Peter & Navarro, Dolores

2008 Optimal Income Taxation with Endogenous Participation and Search Unemployment
by Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2008 Optimal Income Taxation with Endogenous Participation and Search Unemployment
by Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2008 Efficient Tax Policy Ranks Education Higher Than Saving
by Richter, Wolfram F.

2008 Efficient Tax Policy Ranks Education Higher Than Saving
by Richter, Wolfram F.

2008 Optimal Banking Sector Recapitalization
by Oviedo, P. Marcelo & Sikdar, Shiva

2008 Optimal taxation, social contract and the four worlds of welfare capitalism
by Amedeo Spadaro

2008 Optimal taxation in the extensive model
by Phillippe Choné & Guy Laroque

2008 Separability and public finance
by Stéphane Gauthier & Guy Laroque

2008 An Exploration of Incentive-Compatible ELIE
by Laurent Simula & Alain Trannoy

2008 When Kolm Meets Mirrless: ELIE
by Alain Trannoy & Laurent Simula

2008 Optimal Income Taxation with Endogenous Participation and Search Unemployment
by Etienne Lehmann & Alexis Parmentier & Bruno van der Linden

2008 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Rolf Aaberge & Ugo Colombino

2008 A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan
by Bessho, Shun-ichiro & Hayashi, Masayoshi

2008 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment
by Aronsson, Thomas & Koskela, Erkki

2008 Environmental Fiscal Reform in Namibia – a potential approach to reduce poverty?
by Sahlén, Linda

2008 Environmental Policy and Transboundary Externalities - Coordination and Commitment in Open Economies
by Persson, Lars

2008 Environmental Policy, Decentralized Leadership and Horizontal Commitment Power
by Persson, Lars

2008 Optimal Tax and Expenditure Policy in the Presence of Migration - Are Credit Restrictions Important?
by Backlund, Kenneth & Sjögren, Tomas & Stage, Jesper

2008 Mixed Taxation, Public Goods and Transboundary Externalities: A Model with Large Jurisdictions
by Aronsson, Thomas & Persson, Lars & Sjögren, Tomas

2008 Positional Concerns with Multiple Reference Points: Optimal Income Taxation and Public Goods in an OLG Model
by Aronsson, Thomas & Johansson-Stenman, Olof

2008 Food Consumption, Paternalism and Economic Policy
by Thunström, Linda

2008 Outsourcing and Optimal Nonlinear Taxation: A Note
by Aronsson, Thomas & Koskela, Erkki

2008 Optimal Taxation and Asymmetric Information in an Economy with Second-Hand Trade
by Aronsson, Thomas & Sjögren, Tomas & Witterblad, Mikael

2008 Linking Environmental and Innovation Policy
by Gerlagh , Reyer & Kverndokk, Snorre & Rosendahl, Knut Einar

2008 Human Capital, Multiple Income Risk and Social Insurance
by Schindler, Dirk

2008 Efficiency Enhancing Taxation in Two-sided Markets
by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm

2008 Entrepreneurship and the Theory of Taxation
by Henrekson, Magnus & Sanandaji, Tino

2008 Positional Concerns with Multiple Reference Points: Optimal Income Taxation and Public Goods in an OLG Model
by Aronsson, Thomas & Johansson-Stenman, Olof

2008 Love and taxes - and matching institutions
by Konrad, Kai A. & Lommerud, Kjell Erik

2008 The Capital Asset Pricing Model: An Application on the Efficiency of Financing Higher Public Education in Egypt
by Nevine Mokhtar Eid

2008 Inefficient but effective? A field experiment on the effectiveness of direct and indirect transfer mechanisms
by Hannes Koppel & Günther G. Schulze

2008 Linking Environmental and Innovation Policy
by Reyer Gerlagh & Snorre Kverndokk & Knut Einar Rosendah

2008 The Economics of Geological CO2 Storage and Leakage
by Bob van der Zwaan & Reyer Gerlagh

2008 The Consequences of Zakat for Capital Accumulation
by D.H. Norulazidah & P.H. Omar Ali & Gareth Myles

2008 Optimal Income Taxation with Endogenous Participation and Search Unemployment
by Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden

2008 Optimal taxation of a monopolistic extractor: are subsidies necessary?
by Julien Daubanes

2008 Subsidies on low skilled's social security contributions: the case of Belgium
by John Dagsvik & Kristian Orsini & Zhiyang Jia

2008 Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence
by Clément Carbonnier

2008 Optimal Resource Extraction Contracts Under Threat of Expropriation
by Eduardo Engel & Ronald Fischer

2008 Ingresos Fiscales Petroleros y Provisión de Bienes Públicos Óptima
by Castañeda, Alejandro & Villagómez, Alejandro

2008 The Inconsistency Puzzle Resolved: an Omitted Variable
by Nikolay Arefiev

2008 Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia
by Karsten Staehr

2008 The Basic Public Finance of Public-Private Partnerships
by Engel, Eduardo & Fischer, Ronald & Galetovic, Alexander

2008 Optimal Resource Extraction Contracts under Threat of Expropriation
by Engel, Eduardo & Fischer, Ronald

2008 Faut-il attribuer le revenu de solidarité active à 18 ans ?
by Mongin, Philippe

2008 Goods and Services Tax for India
by R. Kavita Rao

2008 Can We Tax the Desire for Tax Evasion?
by Ratbek Dzhumashev & Emin Gahramanov

2008 Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data
by Nadja Dwenger & Viktor Steiner

2008 Optimal Resource Extraction Contracts under Threat of Expropriation
by Eduardo Engel & Ronald Fischer

2008 Optimal income taxation with endogenous participation and search unemployment
by Etienne, LEHMANN & Alexis, PARMENTIER & Bruno, VAN DER LINDEN

2008 On the Use of Border Taxes in Developing Countries
by Knud J., MUNK

2008 Harnessing Windfall Revenues in Developing Economies: Sovereign Wealth Funds and Optimal Tradeoffs Between Citizen Dividends, Public Infrastructure and Debt Reduction
by van der Ploeg, Frederick & Venables, Anthony J

2008 Taxing Sin Goods and Subsidizing Health Care
by Cremer, Helmuth & De Donder, Philippe & Maldonado, Darío & Pestieau, Pierre

2008 Habit Formation and Labour Supply
by Cremer, Helmuth & De Donder, Philippe & Maldonado, Darío & Pestieau, Pierre

2008 Love and Taxes - and Matching Institutions
by Konrad, Kai A. & Lommerud, Kjell Erik

2008 The taxation of capital returns in overlapping generations economies without Financial assets
by Davila, Julio

2008 Should we subsidize longevity?
by LEROUX, Marie-Louise & PESTIEAU, Pierre & PONTHIÈRE, Grégory

2008 Optimal linear taxation under endogenous longevity
by LEROUX, Marie-Louise & PESTIEAU, Pierre & PONTHIÈRE, Grégory

2008 Optimal tax policy and expected longevity: a mean and variance approach
by LEROUX, Marie-Louise & PONTHIERE, Grégory

2008 Habit formation and labor supply
by CREMER, Helmuth & DE DONDER, Philippe & MALDONADO, Dario & PESTIEAU, Pierre

2008 Taxing sin goods and subsidizing health care
by CREMER, Helmuth & DE DONDER, Philippe & MALDONADO, Dario & PESTIEAU, Pierre

2008 Endogenous differential mortality, non monitored effort and optimal non linear taxation
by LEROUX, Marie-Louise

2008 La Economía Del Cambio Climático
by Carlos Gustavo Cano

2008 The Relative Income Hypothesis
by Francisco Alvarez-Cuadrado & Ngo Van Long

2008 Inefficacité, iniquité et marché politique : bases de l'immobilisme fiscal du Québec
by Mathieu Laberge

2008 Educational and Wage Risk: Social Insurance vs. Quality of Education
by Dirk Schindler & Benjamin Weigert

2008 Social Welfare and Coercion in Public Finance
by Stanley L. Winer & George Tridimas & Walter Hettich

2008 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment
by Thomas Aronsson & Erkki Koskela

2008 Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting
by Volker Meier & Matthias Wrede

2008 Parents' Desire to Make Equal Inter Vivos Transfers
by Elin Halvorsen & Thor Olav Thoresen

2008 Outsourcing, Unemployment and Welfare Policy
by Christian Keuschnigg & Evelyn Ribi

2008 Optimal Policy and the Risk Properties of Human Capital Reconsidered
by Dan Anderberg

2008 A Permanent Income Version of the Relative Income Hypothesis
by Francisco Alvarez-Cuadrado & Ngo Van Long

2008 Habit Formation and Labor Supply
by Helmuth Cremer & Philippe De Donder & Darío Maldonado & Pierre Pestieau

2008 Insuring Educational Risk: Opportunities versus Income
by Dirk Schindler & Benjamin Weigert

2008 Tax Competition, Elastic Labor Supply, and Growth
by Ulrich Hange

2008 Optimum Taxation of Inheritances
by Johann K. Brunner & Susanne Pech

2008 Productive Government Expenditure and Economic Growth
by Andreas Irmen & Johanna Kuehnel

2008 Public Provision of Private Goods and Nondistortionary Marginal Tax Rates
by Sören Blomquist & Vidar Christiansen & Luca Micheletto

2008 Taxing Sin Goods and Subsidizing Health Care
by Helmuth Cremer & Philippe De Donder & Darío Maldonado & Pierre Pestieau

2008 Integrated Reforms of Indirect Taxes in the Presence of Pollution
by Michael S. Michael & Sajal Lahiri & Panos Hatzipanayotou

2008 Outsourcing and Optimal Nonlinear Taxation: A Note
by Thomas Aronsson & Erkki Koskela

2008 Efficiency Enhancing Taxation in Two-sided Markets
by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

2008 Optimal Income Taxation and Hidden Borrowing and Lending: The First-Order Approach in Two Periods
by Árpád Ábrahám & Nicola Pavoni

2008 Corporate Taxation and the Welfare State
by Christian Keuschnigg

2008 The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
by George R. Zodrow

2008 UK Welfare Reform 1996 to 2008 and beyond: A personalised and responsive welfare system?
by Paul Gregg

2008 Generational Policy and the Macroeconomic Measurement of Tax Incidence
by Juan Carlos Conesa & Carlos Garriga

2008 The composition of public finances and long-term growth: a macroeconomic approach
by Francisco de Castro Fernández & José Manuel González Mínguez

2008 Productive Government Expenditure and Economic Growth
by Andreas Irmen & Johanna Kühnel

2008 Methoden der Steuerschätzung im internationalen Vergleich
by Thiess Büttner & Björn Kauder

2008 Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen
by Thiess Büttner & Fédéric Holm-Hadulla & Rüdiger Parsche & Christiane Starbatty

2008 Die Entfernungspauschale als steuertheoretische Herausforderung
by Homburg, Stefan

2008 Political Economy of Intermediate Goods Taxation
by Daron Acemoglu & Mikhail Golosov & Aleh Tsyvinski

2008 Tax Burden of Economic Sectors in Kyrgyz Republic
by Hicheza FYNCHINA

2008 Efficient Allocations with Moral Hazard and Hidden Borrowing and Lending: A Recursive Formulation
by Arpad Abraham & Nicola Pavoni

2008 On the Properties of Transfer Pricing Rules
by Tomáš Buus & Jaroslav Brada

2008 Making Work Pay for the Elderly Unemployed - Evaluating Alternative Policy Reforms for Germany
by Peter Haan & Viktor Steiner

2008 Why Do Scandinavian Governments Employ So Many and the United States Government So Few?
by Michael Lundholm & Hans Wijkander

2008 Taxing Risky Capital Income - A Commodity Taxation Approach
by Dirk Schindler

2008 Taxation and Heterogeneous Preferences
by Sören Blomquist & Vidar Christiansen

2008 Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination
by Sven Wehke

2008 Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
by Robert Ullmann & Christoph Watrin

2008 An efficiency argument for affirmative action in higher education
by Elena del Rey & María Racionero

2008 Treba li nam zastitna kamatac
by Branko Parac

2008 Can Tax Wedge Affect Labor Productivity?. A Tsls Fixed Model On Oecd Panel Data
by DING, Hong

2008 Unternehmensteuerreform 2008: Selbstfinanzierungseffekte von knapp 3 Milliarden Euro
by Nadja Dwenger & Viktor Steiner

2008 The Political Economy of Oil Production in Latin America
by Osmel Manzano & Francisco Monaldi

2008 Verificación empírica de la curva de Laffer en la economía colombiana (1980-2005)
by HÉCTOR DAVID BEJARANO NAVARRO

2008 National Treatment and the optimal regulation of environmental externalities
by Sumeet Gulati & Devesh Roy

2008 Steuerschätzung: Mehreinnahmen trotz Rezession? Gewerbesteuereinnahmen 2008 um 6 Mrd. € nach oben korrigiert
by Christian Breuer

2008 Steuerschätzung im internationalen Vergleich
by Thiess Büttner & Björn Kauder

2008 Political Support and Tax Reforms: An Italian Example
by Paola Profeta

2008 The Canadian Federal-Provincial Fiscal Equalization System
by Bev Dahlby

2008 How Corporate Tax Competition Reduces Personal Tax Revenue
by Ruud A. De Mooij & Gaëtan J.A. Nicodème

2008 Reform of the Swiss Fiscal Equalisation System
by René L. Frey & Gérard Wettstein

2008 Fiscal Equalization: The Case of German Municipalities
by Thiess Buettner & Fédéric Holm-Hadulla

2008 Fiscal Equalisation in Australia: High Level VFI and Equity Focused HFE
by Neil Warren

2008 Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
by Duanjie Chen & Jack M. Mintz

2008 Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
by Duanjie Chen & Jack M. Mintz

2008 Clearing Hurdles: Key Reforms to Make Small Business More Successful
by Ben Tomlin

2008 Clearing Hurdles: Key Reforms to Make Small Business More Successful
by Ben Tomlin

2008 Politique environnementale en économie ouverte. Une possible incompatibilité entre les décisions des firmes et des gouvernements
by Marie-Françoise Calmette

2008 Une note sur la taxation ad valorem des produits polluants sur un marché vert
by Dorothée Brécard

2008 Incentives and reflective equilibrium in distributive justice debates
by Julian Lamont

2008 Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?
by Saša Ranđelović

2008 Direct Taxation - Directions of Harmonization
by Narcis Eduard MITU

2007 The Excess Burden Of Government Indecision
by Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira

2007 Optimal Ramsey Tax Cycles
by Marcus Hagedorn

2007 On the Optimal Timing of Capital Taxes
by John Hassler & Per Krusell & Kjetil Storesletten & Fabrizio Zilibotti

2007 Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
by Spengel, Christoph & Wendt, Carsten

2007 Developing Supra-European Emissions Trading Schemes: An Efficiency and International Trade Analysis
by Alexeeva-Talebi, Victoria & Anger, Niels

2007 Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
by Oestreicher, Andreas & Spengel, Christoph

2007 Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour
by Richter, Wolfram F.

2007 Why Brennan and Buchanan are wrong (after all)
by Apolte, Thomas

2007 On Policy Relevance of Ramsey Tax Rules
by Selim, Sheikh

2007 Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
by Ercolani, Marco G.

2007 The complexity of economic policy: restricted local optima in tax policy design
by Saint-Paul, Gilles

2007 Optimal capital income taxation, investment subsidies and redistribution in a neoclassical growth model
by Rehme, Günther

2007 The internalisation of external costs in transport: from the polluter pays to the cheapest cost avoider principle
by Schmidtchen, Dieter & Koboldt, Christian & Monheim, Jenny & Will, Birgit E. & Haas, Georg

2007 The welfare effects of inflation: a cost-benefit perspective
by Tödter, Karl-Heinz & Manzke, Bernhard

2007 Repatriierungspolitik unter Unsicherheit: lohnt sich die Optimierung
by Schanz, Sebastian

2007 How well does a cash-flow tax on wages approximate an economic income tax on labor income?
by Weiss, Martin

2007 Taxation of risky investment and paradoxical investor behavior
by Gries, Thomas & Prior, Ulrich & Sureth, Caren

2007 Third degree waiting time discrimination: optimal allocation of a public sector health care treatment under rationing by waiting
by Hugh Gravelle & Luigi Siciliani

2007 The Taxation of Couples
by Patricia Apps & Ray Rees

2007 Ramsey Waits: Allocating Public Health Service Resources when there is Rationing by Waiting
by Hugh Gravelle & Luigi Siciliani

2007 Optimal Waits and Charges in Health Insurance
by Hugh Gravelle & Luigi Siciliani

2007 The Value Added Tax : Its Causes and Consequences
by Keen, Michael & Lockwood, Ben

2007 Unit Versus Ad Valorem Taxes : The Private Ownership of Monopoly In General Equilibrium
by Blackorby, Charles & Murty, Sushama

2007 Is Partial Tax Harmonization Desirable?
by Conconi, Paola & Perroni, Carlo & Riezman, Raymond

2007 The Friedman Rule in an Overlapping Generations Model: Social Security in Reverse
by Benjamin Eden

2007 The Impact of Changing Skill Levels on Optimal Nonlinear Income Taxes
by Craig Brett & John Weymark

2007 Social Preferences and Public Economics: Are good laws a substitute for good citizens?
by Samuel Bowles

2007 Outsourcing, Unemployment and Welfare Policy
by Christian Keuschnigg & Evelyn Ribi

2007 A theory of child targeting
by Olivier Donni & Olivier Bargain

2007 A Theory of Child Targeting
by Olivier Bargain & Olivier Donni

2007 L’économie normative de la distribution de la taxation optimale
by Serge-Christophe Kolm

2007 Capital Controls and Foreign Investor Subsidies Implicit in South Africa's Dual Exchange Rate System
by van der Windt, P.C. & Schaling, E. & Huizinga, H.P.

2007 On the Optimal Taxation of an Exhaustible Resource Under Monopolistic Extraction
by Daubanes, J.

2007 Optimal Taxation and Social Insurance in a Lifetime Perspective
by Bovenberg, A.L. & Sorensen, P.B.

2007 Will Corporate Tax Consolidation improve Efficiency in the EU ?
by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa

2007 The Political Economy of Sin Taxes
by Markus Haavio & Kaisa Kotakorpi

2007 Paternalism and tax competition
by Kaisa Kotakorpi

2007 Price elasticity and other forces shaping cigarette demand in South Africa over 1996-2006
by Willem Boshoff

2007 Incentives and quota prices in an emission trading scheme with updating
by Knut Einar Rosendahl

2007 Optimal Timing of Environmental Policy. Interaction between Environmental Taxes and Innovation Externalities
by Reyer Gerlagh & Snorre Kverndokk & Knut Einar Rosendahl

2007 Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
by Gaëtan Nicodème

2007 Distributional and Efficiency Impacts of Increased U.S. Gasoline Taxes
by Lawrence Goulder

2007 The Optimal Tax Treatment of Families with Children
by Kevin J. Mumford

2007 Pricing the ecosystem and taxing ecosystem services: a general equilibrium approach
by Thomas Eichner & Rüdiger Pethig

2007 Federations, Constitutions, and Political Bargaining
by Anke S. Kessler & Christoph Luelfesmann & Gordon M. Myers

2007 Inequality, democracy and taxation: lessons from the post-communist transition
by Christopher Gerry & Tomasz Marek Mickiewicz

2007 Tax Progressivity, Income Distribution and Tax Non-Compliance
by Tatiana Damjanovic & David Ulph

2007 Should Urban Transit Subsidies Be Reduced?
by Parry, Ian W.H. & Small, Kenneth

2007 Is Tax Policy Retarding Growth in Morocco?
by Tatom, John

2007 Global warming: Forecasts by scientists versus scientific forecasts
by Green, Kesten C. & Armstrong, J. Scott

2007 Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic
by Hanousek, Jan & Palda, Filip

2007 Factores que afectan la eficiencia técnica y asignativa en el sector cafetero colombiano: una aplicación con análisis envolvente de datos
by Jorge Andres, Perdomo Calvo & Jorge Andres, Perdomo Calvo & Juan Carlos, Mendieta Lopez

2007 The flat tax in Romania. A good economic strategy?
by Socol, Cristian & Marinas, Marius & Socol, Aura Gabriela

2007 La Curva de Laffer y la optimización del recaudo tributario en Cartagena de Indias
by Toro González, Daniel & Doria, Martha

2007 The single-mindedness of labor unions when transfers are not Lump-Sum
by canegrati, emanuele

2007 On redistribution effects of public debt amongst single-minded generations
by Canegrati, Emanuele

2007 Conspicuous consumption in the land of Prince Charming
by Perez Truglia, Ricardo Nicolas

2007 Underground economy estimates for non-OECD countries using currency demand method, 1984-2005
by Embaye, Abel

2007 The Optimum Quantity of Money Revisited: Distortionary Taxation in a Search Model of Money
by Ritter, Moritz

2007 Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy
by James, Simon

2007 A formula for the optimal taxation in Probabilistic Voting Models characterized by Single Mindedness
by Canegrati, Emanuele

2007 The Elasticity of Taxable Income over the 1980s and 1990s
by Giertz, Seth

2007 O Estado e a Gestão da Administração Pública
by Martins, J. Albuquerque

2007 Das georgische Steuersystem im Transformationsprozess
by Khokrishvili, Elguja

2007 Zentralisieren durch Dezentralisierung? : die Reform der Kommunalfinanzen in Georgien
by Ehrke, Jürgen

2007 Water price and water reallocation in Andalusia. A computable general equilibrium approach
by Esther Velázquez & M. Alejandro Cardenete & Geoffrey J.D. Hewings

2007 The Swedish Housing Market: Better Allocation via Less Regulation
by Felix Hüfner & Jens Lundsgaard

2007 Is Tax Policy Retarding Growth in Morocco?
by John A. Tatom

2007 Agent-Based Model of Price Competition and Product Differentiation on Congested Networks
by Lei Zhang & David Levinson & Shanjiang Zhu

2007 Gender Based Taxation and the Division of Family Chores
by Alberto Alesina & Andrea Ichino & Loukas Karabarbounis

2007 Intertemporal Distortions in the Second best
by Stefania Albanesi & Roc Armenter

2007 Capital Taxation and Ownership when Markets are Incomplete
by Emmanuel Farhi

2007 Nonseparable Preferences and Optimal Social Security Systems
by Borys Grochulski & Narayana Kocherlakota

2007 Optimal Capital Income Taxation
by Andrew B. Abel

2007 Investment Cycles and Sovereign Debt Overhang
by Mark Aguiar & Manuel Amador & Gita Gopinath

2007 Industry Compensation and the Costs of Alternative Environmental Policy Instruments
by A. Lans Bovenberg & Lawrence H. Goulder & Mark R. Jacobsen

2007 The Basic Public Finance of Public-Private Partnerships
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2007 Taxing Capital? Not a Bad Idea After All!
by Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger

2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
by Douglas A. Shackelford & Joel Slemrod & James M. Sallee

2007 The Excess Burden of Government Indecision
by Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira

2007 A Contribution to the Theory of Optimal Utilitarian Income Taxation
by Martin Hellwig

2007 Nonseparable Preferences and Optimal Social Security systems
by Narayana Kocherlakota & Borys Grochulski

2007 Optimal Second Best Taxation of Addictive Goods
by Luca Bossi & Pedro Gomis-Porqueras & David L. Kelly

2007 A Class Of Performance-Based Subsidy Rules
by Hassan Benchekroun & Ngo Van Long

2007 Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination
by Sven Wehke

2007 Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States
by Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy

2007 An Analysis of Effective Marginal Tax Rates in Quebec
by Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier

2007 Merger Policy and Tax Competition
by Haufler, Andreas & Schulte, Christian

2007 Gender Based Taxation and the Division of Family Chores
by Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas

2007 Gender Based Taxation and the Division of Family Chores
by Alberto Alesina & Andrea Ichino & Loukas Karabarbounis

2007 Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
by Robert A. Pollak

2007 Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
by Pollak, Robert

2007 Individual Responsibility and the Funding of Collective Goods
by Lévy-Garboua, Louis & Montmarquette, Claude & Villeval, Marie Claire

2007 Individual Responsibility and the Funding of Collective Goods
by Louis Lévy-Garboua & Claude Montmarquette & Marie-Claire Villeval

2007 On the Optimality of a Minimum Wage: New Insights from Optimal Tax Theory
by Hungerbühler, Mathias & Lehmann, Etienne

2007 On the Optimality of a Minimum Wage: New Insights from Optimal Tax Theory
by Etienne Lehmann & Mathias Hungerbühler

2007 The Taxation of Couples
by Patricia Apps & Ray Rees

2007 The Taxation of Couples
by Apps, Patricia & Rees, Ray

2007 A Theory of Child Targeting
by Olivier Bargain & Olivier Donni

2007 A Theory of Child Targeting
by Bargain, Olivier & Donni, Olivier

2007 Unit Vs. Ad Valorem Taxes in Multi-Product Cournot Oligopoly
by Lapan, Harvey E. & Hennessy, David A.

2007 Accelerating Innovation: National R&D Subsidies versus Foreign R&D Tax Credits
by Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camões

2007 Should Urban Transit Subsidies Be Reduced?
by Ian W.H. Parry & Kenneth A. Small

2007 Expanding the Social Security Net in South Africa: Opportunities, Challenges and Constraints
by Kalie Pauw & Liberty Mncube

2007 The Impact of Growth and Redistribution on Poverty and Inequality in South Africa
by Kalie Pauw & Liberty Mncube

2007 Expanding Decent Employment in Kenya: The Role of Monetary Policy, Inflation Control, and the Exchange Rate
by Robert Pollin & James Heintz

2007 Regulation of a Monopoly Generating Externalities
by Gui, Benedetto & de Villemeur, Étienne

2007 Wage Formation and Redistribution
by Engström, Per

2007 Public Provision of Private Goods and Nondistortionary Marginal Tax Rates
by Blomquist, Sören & Christiansen, Vidar

2007 Environmental policy negotiations, transboundary pollution and lobby groups in small open economies
by Persson, Lars

2007 Essays on Agricultural and Environmental Policy
by Jonsson, Thomas

2007 General Income Taxation, Public Goods and Decentralized Leadership
by Aronsson, Thomas

2007 When the Joneses’ Consumption Hurts: Optimal Income Taxation and Public Good Provision in an OLG Model
by Aronsson, Thomas

2007 Economic Policy in Health Care: Sickness Absence and Pharmaceutical Cost
by Granlund, David

2007 Effects of Redistribution Policies - Who Gains and Who Loses?
by von Greiff, Camilo

2007 Employment behaviour of marginal workers
by Nordberg, Morten

2007 The Total Tax on Labour Income
by Nordberg, Morten

2007 Optimal Timing of Environmental Policy: Interaction Between Environmental Taxes and Innovation Externalities
by Gerlagh , Reyer & Kverndokk , Snorre & Rosendahl , Knut Einar

2007 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

2007 Taxation in Two-Sided Markets
by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm

2007 Imperfect Tagging Revisited
by Rehn, Eric

2007 Individual Responsibility and the Funding of Collective Goods
by Louis Levy-Garboua & Claude Montmarquette & Marie-Claire Villeval

2007 Uncertainty and the Double Dividend Hypothesis
by Eftichios Sartzetakis & Panagiotis D. Tsigaris

2007 Optimal Timing of Environmental Policy; Interaction Between Environmental Taxes and Innovation Externalities
by Reyer Gerlagh & Snorre Kverndokk & Knut Einar Rosendahl

2007 Markov-Perfect Optimal Fiscal Policy: The Case of Unbalanced Budgets
by Salvador Ortigueira & Joana Pereira

2007 Prudent Budgetary Policy: Political Economy of Precautionary Taxation
by Frederick van der Ploeg

2007 The Value Added Tax: Its Causes and Consequences
by Michael Keen & Ben Lockwood

2007 Labour Market Responses of survival pensioners: estimating a labour supply model and predicting the effect of the reform
by André Decoster & Kristian Orsini & Gut Van Camp

2007 Celebrating Pork: The Dubious Success of the Medicare Drug Benefit Health Insurance for the Elderly
by Dean Baker

2007 Stagnation in the Drug Development Process: Are Patents the Problem?
by Dean Baker

2007 Subsidizing low-skilled jobs in a dual labor market
by Pascal Belan & Martine Carré & Stéphane Gregoir

2007 The marginal utility of income
by Richard Layard & Guy Mayraz & Stephen J Nickell

2007 The Basic Public Finance of Public-Private Partnerships
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2007 Some Notes on Performance Management among Agencies
by Gilberto M. Llanto & Sally Brownette

2007 Explaining cash usage in the Netherlands: the effect of electronic payment instruments
by Nicole Jonker & Thijs Kettenis

2007 Erbschaftsteuerreform: gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung
by Stefan Bach & Henriette Houben & Ralf Maiterth & Jürgen Schupp

2007 The Marginal Utility of Income
by Richard Layard & Guy Mayraz & Stephen J. Nickell

2007 The Basic Public Finance of Public-Private Partnerships
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2007 Impacts of emission reduction policies in a multi-regional multi-sectoral small open economy with endogenous growth
by Raouf, BOUCEKKINE & Marc, GERMAIN

2007 Optimal Taxation with Joint Production of Agriculture and Rural Amenities
by Casamatta, Georges & Rausser, Gordon & Simon, Leo K

2007 Outsourcing, Unemployment and Welfare Policy
by Keuschnigg, Christian & Ribi, Evelyn

2007 Gender Based Taxation and the Division of Family Chores
by Alesina, Alberto F & Ichino, Andrea & Karabarbounis, Loukas

2007 Commodity Taxation and Parallel Imports
by Raimondos-Møller, Pascalis & Schmitt, Nicolas

2007 Intertemporal Distortions in the Second Best
by Albanesi, Stefania & Armenter, Roc

2007 Why Are Capital Income Taxes So High?
by Flodén, Martin

2007 Capital Controls and Foreign Investor Subsidies Implicit in South Africa's Dual Exchange Rate System
by Huizinga, Harry & Schaling, Eric & van der Windt, Peter C

2007 The Joint Design of Unemployment Insurance and Employment Protection. A First Pass
by Blanchard, Olivier J & Tirole, Jean

2007 Will corporate tax consolidation improve efficiency in the EU?
by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa

2007 Co-payment systems in health care; between moral hazard and risk reduction
by Ed Westerhout & Kees Folmer

2007 Optimal redistribution with unobservable disability: welfarist versus non-welfarist social objectives
by PESTIEAU, Pierre & RACIONERO, Maria

2007 Impacts of emission reduction policies in a multi-regional multi-sectoral small open economy with endogenous growth
by BOUCEKKINE, Raouf & GERMAIN, Marc

2007 La curva de Laffer y la optimización del recaudo tributario en Cartagena
by Daniel Toro González & Martha Elena Doria

2007 Ministerio de Finanzas: funciones, organización y reforma
by José Gil-Díaz

2007 Tributación óptima en un sistema PAYGO
by Cristina POMBO RIVERA & Oscar Mauricio VALENCIA

2007 The design of optimal education policies when individuals differ in inherited wealth and ability
by Dario Maldonado

2007 Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia
by Christian R. Jaramillo H. & Jorge Tovar

2007 Individual Responsibility and the Funding of Collective Goods
by Louis Lévy-Garboua & Claude Montmarquette & Marie-Claire Villeval

2007 Development Strategy and Economic Institutions in Less Developed Countries
by Justin Yifu Lin & Pengfei Zhang

2007 Pricing the Ecosystem and Taxing Ecosystem Services: A General Equilibrium Approach
by Thomas Eichner & Rüdiger Pethig

2007 Efficient CO2 Emissions Control with National Emissions Taxes and International Emissions Trading
by Thomas Eichner & Rüdiger Pethig

2007 The Marginal Utility of Income
by Richard Layard & Guy Mayraz & Stephen Nickell

2007 Flaherty's Missed Opportunity
by Duanjie Chen

2007 Flaherty's Missed Opportunity
by Duanjie Chen

2007 On Taxes and Foreign Investment, Flaherty's Aim is Off
by Robert D. Brown & Finn Poschmann

2007 On Taxes and Foreign Investment, Flaherty's Aim is Off
by Robert D. Brown & Finn Poschmann

2007 Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status
by A. Abigail Payne & Huizi Zhao

2007 Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status
by A. Abigail Payne & Huizi Zhao

2007 Optimal Capital Income Taxation in a Two Sector Economy
by Selim, Sheikh

2007 Optimal Taxation in a Two Sector Economy with Heterogeneous Agents
by Selim, Sheikh

2007 Social Welfare and Collective Goods Coercion in Public Economics
by Stanley L. Winer & George Tridimas & Walter Hettich

2007 Outsourcing, Unemployment and Welfare Policy
by Christian Keuschnigg & Evelyn Ribi

2007 A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
by Christoph Spengel & Carsten Wendt

2007 Horizontal and Vertical Tax Externalities in a Multicountry World
by Ernesto Crivelli & Christian Volpe Martincus

2007 Optimal Fiscal Policy in a Small Open Economy and the Structure of International Financial Markets
by Josué Fernando Cortés Espada

2007 Domestic versus External Borrowing and Fiscal Policy in Emerging Markets
by Garima Vasishtha

2007 Merger Policy and Tax Competition
by Andreas Haufler & Christian Schulte

2007 Kosten der Erhebung von Unternehmenssteuern in Deutschland
by Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller

2007 The Taxation of Couples
by Patricia Apps & Ray Rees

2007 Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
by Ercolani, Marco G.

2007 History: Sunk Cost, or Widespread Externality?
by P.J. HAMMOND

2007 The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions
by Caren Sureth & Dirk Langeleh

2007 Redistribution and Optimal Monetary Policy: Results and Open Questions
by Stefania Albanesi

2007 Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden
by Danuše Nerudová & Svatopluk Kapounek & Jitka Poměnková

2007 A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor
by Christina Elschner & Robert Schwager

2007 Optimal Taxation of Married Couples with Household Production
by Henrik Jacobsen Kleven & Claus Thustrup Kreiner

2007 Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education
by Bas Jacobs & Sweder J. G. van Wijnbergen

2007 Death and Taxes, Including Inflation: the Public versus Economists
by Jeffrey Rogers Hummel

2007 Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik
by Stefan Bach & Hermann Buslei & Nadja Dwenger

2007 Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
by Johannes Becker & Clemens Fuest

2007 Los métodos para medir la evasión de impuestos: una revisión
by Hugo Arlés Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez

2007 Reflexiones sobre la teoría y la práctica del IVA en Colombia
by Christian R. Jaramillo & Jorge Tovar

2007 The Design Of Optimal Education Policies When Individuals Differ In Inheritedwealth And Ability
by DARÍO MALDONADO

2007 Factores que afectan la eficiencia técnica y asignativa en el sector cafetero colombiano: una aplicación con análisis envolvente de datos
by Perdomo Jorge Andrés & Juan Carlos Mendieta

2007 Envy, leisure, and restrictions on working hours
by Francisco Alvarez-Cuadrado

2007 Raising taxes through equalization
by Michael Smart

2007 The European Emissions Trading Scheme: An Overview of Operations and Lessons
by Michael Grubb

2007 Federal and Provincial Tax Reforms: Let's Get Back on Track
by Duanjie Chen & Jack Mintz & Andrey Tarasov

2007 Subventions des emplois non qualifiés dans un marché du travail dual
by Pascal Belan & Martine Carré & Stéphane Gregoir

2007 Contrôle des activités illégales en présence d'un biais d'optimisme
by Nicolas Jacquemet & Jean-Louis Rullière & Isabelle Vialle

2007 Comment imposer le capital ?
by Antoine d’Autume

2007 Is Belgium "Making Work Pay" ?
by Kristian Orsini

2007 The Design Of Optimal Education Policies When Individuals Differ In Inherited Wealth And Ability
by DARÍO MALDONADO

2007 Tax Decentralization: Solutions for Bulgaria
by Konstantin Pashev

2007 Tax Decentralization: Solutions for Bulgaria
by Konstantin Pashev

2006 Democracy and Growth Volatility: exploring the links
by Malik Shukayev & Partha Chatterjee

2006 Ramsey Meets Hosios: The Optimal Capital Tax and Labor Market Efficiency
by David M. Arseneau & Sanjay K. Chugh

2006 Optimal Wealth Taxes with Risky Human Capital
by Borys Grochulski & Tomasz Piskorski

2006 The political economy of labor subsidies
by Marina Azzimonti & Eva de Francisco & Per Krusell

2006 Ramsey Meets Hosios: The Optimal Capital Tax and Labor Market Efficiency
by David M. Arseneau & Sanjay K. Chugh

2006 Does competition for (human) capital discipline governments? The role of commitment
by Roc Armenter & Francesc Ortega

2006 Markets Versus Governments: Political Economy of Mechanisms
by Daron Acemoglu & Michael Golosov & Oleg Tsyvinski

2006 Poltically credible taxation
by Christopher Sleet & Sevin Yeltekin

2006 Fiscal Policy Under Weak Political Institutions
by Pierre Yared

2006 Yet Another Reason to Tax Goods
by Carlos E. da Costa

2006 Dynamic Optimal Taxation: A Robust Analysis
by Narayana Kocherlakota & Christopher Phelan

2006 Emission trading beyond Europe: linking schemes in a post-Kyoto world
by Anger, Niels

2006 Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation
by Böhringer, Christoph & Koschel, Henrike & Moslener, Ulf

2006 Efficient abatement in separated carbon markets: A theoretical and quantitative analysis of the EU emissions trading scheme
by Peterson, Sonja

2006 Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen
by Menck, Karl Wolfgang & Mutén, Leif

2006 Economic growth and (re-)distributive policies in a non-cooperative world
by Rehme, Günther

2006 Taxing capital? Not a bad idea after all!
by Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk

2006 A simulation method to measure the tax burden on highly skilled manpower
by Elschner, Christina & Schwager, Robert

2006 Taxes and Employment Subsidies in Optimal Redistribution Programs (Revised Version)
by Beaudry, Paul & Blackorby, Charles & Szalay, Dezso

2006 Taxes and Employment Subsidies in Optimal Redistribution Programs
by Beaudry, Paul & Blackorby, Charles

2006 Unit Versus Ad Valorem Taxes : Monopoly In General Equilibrium
by Blackorby, Charles & Murty, Sushama

2006 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Ugo Colombino & Rolf Aaberge

2006 Social discounting, migration and optimal taxation of savings
by Valeria DeBonis & Luca Spataro

2006 Inequality, Fiscal Capacity and the Political Regime: Lessons from the Post-Communist Transition
by Christopher Gerry & Tomasz Mickiewicz

2006 When Redistribution Leads to Regressive Taxation
by Cyril Hariton & Gwen�el Piaser & Gwena�l Piaser

2006 Tax Competition Reconsidered
by Amrita Dhillon & Myrna H. Wooders & Ben Zissimos

2006 Relaxing Tax Competition through Public Good Differentiation
by Ben Zissimos & Myrna H. Wooders

2006 Prevention and Compensation of Muddy Flows: Some Economic Insights
by Sandrine Spaeter & François Cochard & Anne Rozan

2006 Optimal Income Taxation and Public Good Provision in a Two-Class Economy
by Bierbrauer, Felix

2006 Costs of Alternative Environmental Policy Instruments in the Presence of Industry Compensation Requirements
by Bovenberg, A.L. & Goulder, L.H. & Jacobson, M.R.

2006 Pension Systems and the Allocation of Macroeconomic Risk
by Bovenberg, A.L. & Uhlig, H.F.H.V.S.

2006 Business Groups, Taxes and Accruals Management
by Beuselinck, C.A.C. & Deloof, M.

2006 On the shape of optimal non-linear income tax schedule
by Matti Tuomala

2006 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Rolf Aaberge & Ugo Colombino

2006 Income Taxation, Tuition Subsidies, and Choice of Occupation
by Geir Haakon Bjertnæs

2006 Marginal indirect tax reform analysis with merit good arguments and environmental concerns: Norway, 1999
by Fred Schroyen & Jørgen Aasness

2006 Optimal Income Taxation with Multidimensional Taxpayer Types
by Che-Lin Su & Kenneth L. Judd

2006 Fiscal and Externality Rationales for Alcohol Taxes
by Parry, Ian W.H. & Laxminarayan, Ramanan & West, Sarah E.

2006 Redistribution, Taxes, and the Median Voter
by Marco Bassetto & Jess Benhabib

2006 The Dynamics of Optimal Taxation when Human Capital is Endogenous
by Marek Kapicka

2006 Optimal disability assistance when fraud and stigma matter
by Laurence Jacquet

2006 Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes
by Hasret Benar & Glenn Jenkins

2006 Tagging and Redistributive Taxation
by Robin Boadway & Pierre Pestieau

2006 Optimal Taxation with Consumption Time as a Leisure or Labor Substitute
by Robin Boadway & Firouz Gahvari

2006 The Economics of Casino Taxation
by Hasret Benar & Glenn P. Jenkins

2006 Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes
by Hasret Benar & Glenn P. Jenkins

2006 Excess burden and the cost of inefficiency in public services provision
by António Afonso & Vítor Gaspar

2006 Capital Taxation and Rent Seeking
by Arefiev, Nikolay & Baron, Tatyana

2006 VAT: Is it Suitable for the Caribbean Community?
by Peters, Amos C & Bristol, Marlon A

2006 Inflation and the underground economy
by Ahiabu, Stephen

2006 Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?
by Siemers, Lars-H. R. & Zöller, Daniel

2006 Impact of joining the WTO on Ukrainian ferrous metallurgy: subsidies vs. antidumping, is there really a trade-off?
by Eromenko, Igor & Lisenkova, Katerina

2006 Tax Buoyancy Estimates for Indian States
by Rajaraman, Indira & Goyal, Rajan & Khundrakpam, Jeevan Kumar

2006 Taxation without Commitment
by Reis, Catarina

2006 Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data
by Nada, Eissa & Giertz, Seth

2006 The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis
by Giertz, Seth

2006 Skill acquisition and economic development — some comments
by Bandopadhyay, Titas Kumar

2006 Optimal Redistribution With Productive Social Services
by Luciano Greco

2006 A new approach to solve non-regular constrained optimization problems. An application to optimal provision of public inputs
by A. Jesus Sanchez Fuentes & Diego Martinez Lopez

2006 On the optimal level of public inputs
by Diego Martinez Lopez & A. Jesus Sanchez Fuentes

2006 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
by Hans Jarle Kind & Guttorm Schjelderup & Frank Staehler

2006 The Rates and Revenue of Bank Transaction Taxes
by Jorge Baca-Campodónico & Luiz de Mello & Andrei Kirilenko

2006 The Optimal Income Taxation of Couples
by Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez

2006 A Comment on The Role of Prices for Excludable Public Goods
by Gilbert E. Metcalf & Jongsang Park

2006 How Corruption Hits People When They Are Down
by Jennifer Hunt

2006 Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
by Louis Kaplow

2006 Optimal Taxation of Entrepreneurial Capital with Private Information
by Stefania Albanesi

2006 Renegotiation Without Holdup: Anticipating Spending and Infrastructure Concessions
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2006 Welfare Work Requirements with Paternalistic Government Preferences
by Robert Moffitt

2006 Sustainability, Debt Management, and Public Debt Policy in Japan
by Takero Doi & Toshihiro Ihori & Kiyoshi Mitsui

2006 Optimal Control of Externalities in the Presence of Income Taxation
by Louis Kaplow

2006 Optimal Income Transfers
by Louis Kaplow

2006 Capital Levies and Transition to a Consumption Tax
by Louis Kaplow

2006 Markets Versus Governments: Political Economy of Mechanisms
by Daron Acemoglu & Michael Golosov & Aleh Tsyvinski

2006 Taxation
by Louis Kaplow

2006 Optimal Tariffs: The Evidence
by Christian Broda & Nuno Limão & David Weinstein

2006 Globalization and Developing Countries - A Shrinking Tax Base?
by Joshua Aizenman & Yothin Jinjarak

2006 Early Decisions: A Regulatory Framework
by John Beshears & James J. Choi & David Laibson & Brigitte Madrian

2006 La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal
by Kalina Koleva & Jean-Marie Monnier

2006 Collectively Incentive Compatible Tax Systems
by Felix Bierbrauer

2006 The Provision and Pricing of Excludable Public Goods: Ramsey-Boiteux Pricing versus Bundling
by Martin Hellwig

2006 Distortionary Taxation and the Free-Rider Problem
by Felix Bierbrauer

2006 Una precisazione sulla scomposizione dell’indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell’indice di Plotnick
by Achille VERNIZZI

2006 Tax Competition and Information Sharing in Europe: A Signaling Game
by Thierry Warin & André Fourçans

2006 Envy, Leisure, And Restrictions On Working Hours
by Francisco Alvarez-Cuadrado

2006 Une analyse des taux marginaux effectifs d'imposition au Québec
by Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier

2006 Redistributive Taxation Under Ethical Behaviour
by Robin Boadway & Nicolas Marceau & Steeve Mongrain

2006 Pigouvian Taxation in Tourism
by Claudio A. Piga

2006 The Theory of Optimal Taxation: What is the Policy Relevance?
by Peter Birch Sørensen

2006 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Rolf Aaberge & Ugo Colombino

2006 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Aaberge, Rolf & Colombino, Ugo

2006 Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
by Peter Haan & Viktor Steiner

2006 Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
by Haan, Peter & Steiner, Viktor

2006 Pareto-Improving Bequest Taxation
by Volker Grossmann & Panu Poutvaara

2006 Pareto-Improving Bequest Taxation
by Grossmann, Volker & Poutvaara, Panu

2006 Optimal Accumulation in an Endogenous Growth Setting with Human Capital
by Frédéric Docquier & Oliver Paddison & Pierre Pestieau

2006 Optimal Accumulation in an Endogenous Growth Setting with Human Capital
by Docquier, Frédéric & Paddison, Oliver & Pestieau, Pierre

2006 Excess burden and the cost of inefficiency in public services provision
by António Afonso & Vítor Gaspar

2006 Does Debt Relief Increase Fiscal Space in Zambia? The MDG Implications
by John Weeks & Terry McKinley

2006 An Employment-targeted Economic Programme for South Africa
by Robert Pollin & Gerald Epstein & James Heintz & Léonce Ndikumana

2006 Microsimulation as a Tool for Evaluating Redistribution Policies
by François Bourguignon & Amedeo Spadaro

2006 Optimal Nonlinear Labor Income Taxation in Dynamic Economies
by Salvador Balle & Amedeo Spadaro

2006 Using a discontinuous grant rule to identify the effect of grants on local taxes and spending
by Matz Dahlberg & Eva Mörk & Jørn Rattsø & Hanna Ågren

2006 Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
by Laurent Simula & Alain Trannoy

2006 Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
by Laurent Simula & Alain Trannoy

2006 The Joint Design of Unemployment Insurance and Employment Protection: A First Pass
by Blanchard, Olivier & Tirole, Jean

2006 Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
by Rolf Aaberge & Ugo Colombino

2006 The Welfare Enhancing Effects of a Selfish Government in the Presence of Uninsurable, Idiosyncratic Risk
by R. Anton Braun & Harald Uhlig

2006 Pension Sytems and the Allocation of Macroeconomic Risk
by Lans Bovenberg & Harald Uhlig

2006 Optimum Commodity Taxation in Pooling Equilibria
by Eytan Sheshinski

2006 Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector
by Ahlberg, Joakim

2006 How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
by Pirttilä, Jukka & Selin, Håkan

2006 Using a discontinuous grant rule to identify the effect of grants on local taxes and spending
by Dahlberg, Matz & Mörk, Eva & Rattso, Jorn & Ågren, Hanna

2006 Public Goods, Unemployment and Policy Coordination
by Aronsson, Thomas & Wehke, Sven

2006 Optimal Taxation and Transboundary Externalities - Are Endogenous World Market Prices Important?
by Aronsson, Thomas & Persson, Lars & Sjögren, Tomas

2006 Optimal Income Taxation and Social Norms in the Labor Market
by Aronsson, Thomas & Sjögren, Tomas

2006 Environmental Policy and Optimal Taxation in a Decentralized Economic Federation
by Aronsson, Thomas & Jonsson, Thomas & Sjögren, Tomas

2006 Fiscal Implications of Aids in South Africa
by Johansson, Lars

2006 Why Are Capital Income Taxes So High?
by Floden, Martin

2006 The Importance of Habit Formation for Environmental Taxation
by Löfgren, Åsa & Nordblom, Katarina

2006 Measuring Tax Efficiency
by Raimondos-Møller, Pascalis & Woodland, Alan D.

2006 A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
by Christina Elschner & Robert Schwager

2006 Directed Technical Change and Climate Policy
by Vincent M. Otto & Andreas Löschel & John Reilly

2006 The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers
by Rudiger Ahrend & Carlos Winograd

2006 Tax-benefits reforms and the labor market: evidence from Belgium and other EU countries
by Kristian Orsini

2006 Is Belgium 'making work pay'?
by Kristian Orsini

2006 Choix collectifs des heures travaillées, consommation publique et équilibre de Lindahl
by Olivier Donni

2006 Tax compliance and firms' strategic interdependence
by R Bayer & Frank Cowell

2006 Renegotiation Without Holdup: Anticipating Spending and Infrastructure Concessions
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2006 Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine
by Koziarivska Larysa & Oliinyk Andrii

2006 Millian Efficiency with Endogenous Fertility
by J. Ignacio Conde-Ruiz & Eduardo L. Gimenez & Mikel Perez-Nievas

2006 Optimal Policy and (the Lack of) Time Inconsistency: Insights from Simple Models
by Jorge Soares, Marina Azzimonti, Pierre-Daniel Sarte & Pierre-Daniel Sarte & Jorge Soares

2006 Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
by Peter Haan & Viktor Steiner

2006 Renegotiation without Holdup: Anticipating Spending and Infrastructure Concessions
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2006 Optimal disability assistance when fraud and stigma matter
by Laurence, JACQUET

2006 Faut-il subventionner les emplois à temps partiel ?
by Alexis, PARMENTIER

2006 Optimal accumulation in an endogenous growth setting with human capital
by Frederic, DOCQUIER & Oliver, Paddison & Pierre PESTIEAU

2006 Optimal Marginal and Average Income Taxation under Maxi-min
by Robin, BOADWAY & Laurence, JACQUET

2006 The effects of the marginal tax rate in a matching model with endogenous labor supply
by Alexis, PARMENTIER

2006 The Optimal Income Taxation of Couples
by Kleven, Henrik & Kreiner, Claus Thustrup & Saez, Emmanuel

2006 Pension Systems and the Allocation of Macroeconomic Risk
by Bovenberg, A Lans & Uhlig, Harald

2006 Optimal Welfare-to-Work Programs
by Pavoni, Nicola & Violante, Giovanni L

2006 Taxing Capital? Not a Bad Idea After All!
by Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk

2006 Is Partial Tax Harmonization Desirable?
by Conconi, Paola & Perroni, Carlo & Riezman, Raymond

2006 The Marginal Cost of Public Funds: Hours of Work versus Labor Force Participation
by Kleven, Henrik & Kreiner, Claus Thustrup

2006 Social Desirability of Earning Tests
by Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre

2006 Social Security and Retirement Decision: A Positive and Normative Approach
by Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre

2006 Optimal Tariffs: The Evidence
by Broda, Christian & Limão, Nuno & Weinstein, David E.

2006 Is it fair to ‘make work pay’ ?
by LUTTENS, Roland Iwan & OOGHE, Erwin

2006 Social security and retirement decision: a positive and normative approach
by CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre

2006 Green Taxation and Individual Responsibility
by Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri

2006 Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors
by Doina Maria Radulescu & Michael Stimmelmayr

2006 How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
by Jukka Pirttilä & Håkan Selin

2006 Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending
by Matz Dahlberg & Eva Mörk & Jørn Rattsø & Hanna Ågren

2006 Optimal Income Taxation with a Risky Asset – The Triple Income Tax
by Dirk Schindler

2006 Can Capital Income Taxes Survive? And Should They?
by Peter Birch Sørensen

2006 Optimal Taxation and Social Insurance ina Lifetime Perspective
by Lans Bovenberg & Peter Birch Sørensen

2006 Should the Average Tax Rate Be Marginalized?
by Naomi E. Feldman & Peter Katuscak

2006 Tax Compliance and Firms’ StrategicInterdependence
by Ralph Bayer & Frank A Cowell

2006 Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución
by Miguel Ángel Barberán Lahuerta

2006 Revisiting the Capital Tax Ambiguity Result
by Selim, Sheikh

2006 On Policy Relevance of Ramsey Tax Rules
by Selim, Sheikh

2006 Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
by Simula, L. & Trannoy, A.

2006 Can Coasean bargaining justify Pigouvian taxation?
by Stephanie Rosenkranz & Patrick W. Schmitz

2006 Optimal Fiscal Policy in a Small Open Economy with Incomplete Markets and Interest Rate Shocks
by Josué Fernando Cortés Espada

2006 The Samaritan’s Dilemma and public health insurance
by Facundo Sepulveda

2006 Optimal Government Regulations and Red Tape in an Economy with Corruption
by Fabio Mendez & Facundo Sepulveda

2006 Tax Compliance and Firms' Strategic Interdependence
by Ralph-C Bayer & Frank Cowell

2006 Tax-tariff reform with costs of tax administration
by Knud Jørgen Munk

2006 On the Rationale for the Use of Border Taxes in Developing Countries
by Knud Jørgen Munk

2006 Integrating the Informal Sector into the Formal Economy: Some Policy Implications
by Vuslat Us

2006 The Shadow Economy and Corruption in Greece
by Stavros Katsios

2006 Corruption, Tax Revenue and Growth: A Non Linear Relationship?
by Raffaella Coppier

2006 El mercado de bienes ilegales: el caso de la droga
by Gary S. Becker & Kevin M. Murphy & Michael Grossman

2006 Optimal Oil Taxation in a Small Open Economy
by Carlos de Miguel & Baltasar Manzano

2006 Redistribution, Taxes and the Median Voter
by Marco Bassetto & Jess Benhabib

2006 Taxing the Labor Income of Spouses
by Ludwig von Auer & Bettina Büttner

2006 Environmental Policy and Optimal Taxation in a Decentralized Economic Federation
by Thomas Aronsson Aronsson & Thomas Jonsson & Tomas Sjögren

2006 Tax Competition and Partial Coordination
by Sven Wehke

2006 Optimal Linear Income Tax when Agents Vote with their Feet
by Laurent Simula & Alain Trannoy

2006 Further Analysis on Public-Good Provision in a Repeated-Game Setting
by Keisuke Kawachi & Hikaru Ogawa

2006 A New Approach to Optimal Commodity Taxation
by Stefan Homburg

2006 On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle
by Robert Fenge & Silke Uebelmesser & Martin Werding

2006 A Dynamic Model of the Black Economy
by Dan Anderberg

2006 Precio Del Agua Y Relocalización Sectorial Del Recurso En La Economía Andaluza. Una Aproximación Desde Un Modelo De Equilibrio General Aplicado/Water Price And Water Sectoras Reallocation In Andalusia. A Computable General Equilibrium Approach
by VELÁZQUEZ, E. & CARDENETE , M. ALEJANDRO & HEWINGS, G.J.D.

2006 Estructuras Tarifarias Bajo Stress
by Fernando H. Navajas

2006 Reformas socialmente eficientes del IVA en España
by Alfredo Serrano Mancilla

2006 Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel
by Miguel Angel Barberán Lahuerta

2006 An Optimal Linear Income Tax with a Subsidy on Housing
by Irene Perrote

2006 Do Economists Reach A Conclusion on Road Pricing? The Intellectual History of an Idea
by Robin Lindsey

2006 Social security, income taxation and poverty alleviation
by Darío Maldonado

2006 Income splitting among the self-employed
by Herbert J. Schuetze

2006 Une flat tax en Belgique ? Quelques éclairages sur les principes et les conséquences d'une telle réforme
by Christian Valenduc

2006 Quelques éléments d'analyse de la flat tax
by Carola Maggiulli & Matthias Mors

2006 Économie politique de la taxation
by Micael Castanheira & Christian Valenduc

2006 Les enjeux actuels de la fiscalité directe
by Marcel Gérard

2006 L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises
by Laurent Simula & Alain Trannoy

2006 Liberté, justice et efficacité : distribution, impôts et transferts optimaux
by Serge-Christophe Kolm

2006 Stop the grief and back to work! An evaluation of the government's plan to activate widows and widowers
by André Decoster & Kristian Orsini & Guy Van Camp

2005 Taxes and quotas for a Stock Pollutant with Multiplicative Uncertainty: A Comment
by Fidel Gonzalez

2005 Nonlinear Taxation and Punishment
by Andersson, Tommy

2005 Nonlinear Income Taxes and the Utility Possibility Set
by Andersson, Tommy

2005 Taxation, Incomplete Markets, and Social Security
by Peter A. Diamond

2005 Environmental Taxation in Open Economies: Unilateralism or Partial Harmonization
by Helmuth Cremer & Firouz Gahvari

2005 The Use Of Administrative Data Sources For Business Statistics Purposes
by Ivan Ungureanu, Clementina

2005 Dynamic Fiscal Policies and Endogenous Growth
by Park, Hyun

2005 Tax Compliance Costs for Companies in Slovenia and Croatia
by Maja Klun & Helena Blazi´c

2005 Public Provision of Private Goods and Equilibrium Unemployment
by Thomas Aronsson & Mikael Markström & Tomas Sjögren

2005 The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
by Clemens Fuest & Bernd Huber

2005 Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector
by Jukka Pirttilä & Matti Tuomala

2005 Does Germany collect revenue from taxing the normal return to capital?
by Johannes Becker & Clemens Fuest

2005 La reforma fiscal y el crecimiento en México con gastos gubernamentales útiles
by Antón Sarabia, Arturo

2005 IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies
by Haverals, Jacqueline

2005 EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
by Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten

2005 Konzernsteuerquote und Invesitionsverhalten
by Becker, Johannes & Fuest, Clemens & Spengel, Christoph

2005 The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
by Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert

2005 The Efficiency Costs of Separating Carbon Markets Under the EU Emissions Trading Scheme: A Quantitative Assessment for Germany
by Böhringer, Christoph & Hoffmann, Tim & de Lara Peñate, Casiano Manrique

2005 Union strategy and optimal income taxation
by Kessing, Sebastian G. & Konrad, Kai A.

2005 Tax competition, capital mobility, and innovation in the public sector
by Rauscher, Michael

2005 Measuring and Explaining Government Inefficiency in Developing Countries
by van de Sijpe, Nicolas & Rayp, Glenn

2005 On the optimal progressivity of the income tax code
by Conesa, Juan Carlos & Krueger, Dirk

2005 Capital gains taxation under different tax regimes
by Sureth, Caren & Langeleh, Dirk

2005 Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy
by Sureth, Caren & Maiterth, Ralf

2005 Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern
by Sureth, Caren & Voß, Armin

2005 Relaxing Tax Competition through Public Good Differentation
by Zissimos, Ben & Wooders, Myrna

2005 Marginal commodity tax reforms: a survey
by Alessandro Santoro

2005 THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
by Edgar L. Feige

2005 Monopoly Power and Optimal Taxation of Labor Income
by Sheikh Tareq Selim

2005 Monopoly Power and Optimal Taxation of Capital Income
by Sheikh Tareq Selim

2005 Regulating the Dutch Waste Market
by E. Dijkgraaf

2005 Optimal Nonlinear Taxation of Income and Savings in a Two Class Economy
by Craig Brett & John A. Weymark

2005 Shadow Prices for a Nonconvex Public Technology in the Presence of Private Constant Returns
by John A. Weymark

2005 Money, fame and the allocation of talent: Brain drain and the institution of science
by Doh-Shin Jeon & Domenico Menicucci

2005 Optimal Commodity Taxation When Land and Structures Must Be Taxed at the Same Rate
by Saku Aura & Thomas Davidoff

2005 Consumption rigths: a market mechanism to redistribute wealth
by Jorge Rivera C. & Francisco Martínez

2005 Optimal provision of public goods under imperfect intergovernmental competition
by Ponzano, Ferruccio

2005 Evaluating Public Expenditures: Does It Matter How They are Financed?
by Richard M. Bird

2005 An Economic Analysis of Mixing Wastes
by Rob F.T. Aalbers & Herman R.J. Vollebergh

2005 Capital Market Failure, Adverse Selection and Equity Financing of Higher Education
by Bas Jacobs & Sweder J.G. van Wijnbergen

2005 Optimal Tax Policy with Environmental Externalities and Heterogeneous Preferences
by Sanna Tenhunen

2005 Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes
by Jukka Pirttilä & Sanna Tenhunen

2005 The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior
by Elin Halvorsen & Thor O. Thoresen

2005 Avoiding Adverse Employment Effects from Energy Taxation: What does it cost?
by Geir H. Bjertnæs

2005 Tax Effects on Unemployment and the Choice of Educational Type
by Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen

2005 IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies
by Jacqueline Haverals

2005 Pension benefit default risk and welfare effects of funding regulation
by Thomas Steinberger

2005 The debates on Rignano's inheritance tax proposal
by Guido Erreygers & Giovanni Di Bartolomeo

2005 Some Welfare Implications of Optimal Stabilization Policy in an Economy with Capital and Sticky Prices
by Tatiana Damjanovic & Charles Nolan

2005 Is it fair to “make work pay”?
by R. I. LUTTENS & E. OOGHE

2005 Should Fuel Taxes Be Scrapped in Favor of Per-Mile Charges?
by Parry, Ian

2005 Is Pay-As-You-Drive Insurance a Better Way to Reduce Gasoline than Gasoline Taxes?
by Parry, Ian

2005 Stabilization versus Insurance: Welfare Effects of Procyclical Taxation Under Incomplete Markets
by James Costain & Michael Reiter

2005 The Welfare Gains of Improving Risk Sharing in Social Security
by Conny Olovsson

2005 Markets as Beneficial Constraints on the Government
by Adriano Rampini & Alberto Bisin

2005 Income Redistribution and Disability Insurance
by Juan Carlos Hatchondo & Hugo Hopenhayn

2005 Tax Reforms and Domestic Revenue Mobilization in Uganda
by Ayoki, Milton & Obwona, Marios & Ogwapus, Moses

2005 Interaction between Vertical and Horizontal tax Competition: Theory and Evidence
by Rizzo, Leonzio

2005 A Sensitivity Analysis of the Elasticity of Taxable Income
by Giertz, Seth

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
by Gogas, Periklis & Serletis, Apostolos

2005 International Redistribution of Resource Rents: An alternative perspective on the Kyoto process
by Amundsen, Eirik S. & Bergman, Lars

2005 Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms
by Anne-Marie Brook & Willi Leibfritz

2005 Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
by Roger Gordon & Wei Li

2005 The Collection Efficiency of the Value Added Tax: Theory and International Evidence
by Joshua Aizenman & Yothin Jinjarak

2005 Inequality, Social Discounting and Estate Taxation
by Emmanuel Farhi & Ivan Werning

2005 FDI and Trade -- Two Way Linkages?
by Joshua Aizenman & Ilan Noy

2005 Employee Cost-Sharing and the Welfare Effects of Flexible Spending Accounts
by William Jack & Arik Levinson & Sjamsu Rahardja

2005 Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
by Roger Gordon & Wei Li

2005 Optimal Taxation with Endogenous Insurance Markets
by Mikhail Golosov & Aleh Tsyvinski

2005 Time Consistency of Fiscal and Monetary Policy: A Solution
by Mats Persson & Torsten Persson & Lars E.O. Svensson

2005 On the Optimal Progressivity of the Income Tax Code
by Juan Carlos Conesa & Dirk Krueger

2005 Optimal Taxation in an RBC Model: A Linear-Quadratic Approach
by Pierpaolo Benigno & Michael Woodford

2005 Health effects and optimal environmental taxes in welfare state countries
by Jean-Christophe Caffet

2005 A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience
by Kalina Koleva

2005 The Undesirability of Randomized Income Taxation under Decreasing Risk Aversion
by Martin Hellwig

2005 Optimal Income Taxation and Public Good Provision in a Two-Class Economy
by Felix Bierbrauer

2005 A Contribution to the Theory of Optimal Utilitarian Income Taxation
by Martin Hellwig

2005 Second-Best Pollution Taxation and Environmental Quality
by Thomas Gaube

2005 Excise Taxation in New Zealand
by John Creedy & Catherine Sleeman

2005 Can Export Taxation Counter Monopsony Power?
by Alan Deardorff & Indira Rajaraman

2005 Excludable and Non-excludable Public Inputs: Consequences for Economic Growth
by Ingrid Ott & Stephen J. Turnovsky

2005 A Simple Model of Optimal Tax Systems: Taxation, Measurement and Uncertainty
by Sanjit Dhami & Ali al-Nowaihi

2005 Present-Biased Individuals, Optimal Paternalism, and Transfers in Kind
by Jes Winther Hansen

2005 (Self-)Regulation of a Natural Monopoly via Complementary Goods - the Case of F/OSS Business Models
by Markus Pasche

2005 Income Taxes, Property Values and Migration
by Glazer, Amihai & Kanniainen, Vesa & Poutvaara, Panu

2005 Income Taxes, Property Values and Migration
by Amihai Glazer & Vesa Kanniainen & Panu Poutvaara

2005 The Economics of Workaholism: We Should Not Have Worked on This Paper
by Hamermesh, Daniel S. & Slemrod, Joel

2005 The Economics of Workaholism: We Should Not Have Worked on This Paper
by Daniel S. Hamermesh & Joel Slemrod

2005 Optimum Income Taxation and Layoff Taxes
by Pierre Cahuc & André Zylberberg

2005 Optimum Income Taxation and Layoff Taxes
by Cahuc, Pierre & Zylberberg, Andre

2005 Union Strategy and Optimal Income Taxation
by Sebastian G. Kessing & Kai A. Konrad

2005 Union Strategy and Optimal Income Taxation
by Kessing, Sebastian G. & Konrad, Kai A.

2005 Optimal Redistributive Taxation in a Search Equilibrium Model
by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2005 Optimal Redistributive Taxation in a Search Equilibrium Model
by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

2005 Price elasticity estimates for tobacco and other addictive goods in India
by Rijo M. John

2005 Measuring the marginal efficiency cost of redistribution in the UK
by Stuart Adam

2005 The Freedom Ordering of Budget Sets: Volume or Pointed Distance?
by Serge-Christophe Kolm

2005 Is Commodity Taxation Unfair?
by Marc Fleurbaey

2005 Environmental Policies and Trade Liberalization: a Time Consistency Issue
by Calmette, Marie-Françoise

2005 The Optimality of the Friedman Rule When Some Distorting Taxes Are Exogenous
by Alexandre B. Cunha

2005 Optimal Redistributive Taxation when Government’s and Agents’ Preferences Differ
by Blomquist, Sören & Micheletto, Luca

2005 Sickness absence and health care in an economic federation
by Granlund, David

2005 Optimal Paternalism: Sin Taxes and Health Subsidies
by Aronsson, Thomas & Thunström, Linda

2005 Externalities, Border Trade and Illegal Production: An Optimal Tax Approach to Alcohol Policy
by Aronsson, Thomas & Sjögren, Tomas

2005 Environmental Policy and Product Specialization
by Aronsson, Thomas & Persson, Lars & Sjögren, Tomas

2005 Tax Effects of Unemployment and the Choice of Educational Type
by Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe

2005 Cost-Benefit Analysis and the Marginal Cost of Public Funds
by Lundholm, Michael

2005 Natural Resource use Conflict: Gold Mining in Tropical Rainforest in Ghana
by Akpalu, Wisdom & Parks, Peter J.

2005 Keeping Up with the Vaishyas: Caste and Relative Standing
by Carlsson, Fredrik & Gupta, Gautam & Johansson-Stenman, Olof

2005 Money or Joy
by Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe

2005 International Redistribution of Resource Rents: An alternative perspective on the Kyoto process
by Amundsen, Eirik Schrøder & Bergman, Lars

2005 Fisheries Management under Uncertainty using Non-linear Fees
by Berglann, Helge

2005 FDI and Trade – Two Way Linkages?
by Joshua Aizenman & Ilan Noy

2005 Employee cost-sharing and the welfare effects of Flexible Spending Accounts
by William Jack (Georgetown University), Arik Levinson (Georgetown University), and Sjamsu Rahardja (World Bank)

2005 Voting over informal risk-sharing rules
by Ambec, S.

2005 Impact of Climate Policy on the Basque Economy
by Mikel González & Rob Dellink

2005 Equity and Neutrality in Housing Taxation
by Philippe Thalmann

2005 Imperfect Competition, Indirect Tax Harmonization and Public Goods
by Christos Kotsogiannis & Miguel-Angel Lopez-Garcia

2005 FDI and Trade - Two Way Linkages?
by Joshua Aizenman & Ilan Noy

2005 Urban Transport Pricing Reform With Two Levels Of Government
by Stef Proost & Akshaya Sen

2005 Cross-Border Political Donations and Pareto-Efficient Tariffs
by Masahiro Endoh

2005 Information Asymmetry and the Problem of Transfers in Trade Negotiations and International Agencies
by Koichi Hamada & Shyam Sunder

2005 Impact of joining the WTO on Ukrainian ferrous metallurgy
by Eremenko Igor & Lisenkova Katerina

2005 Price Elasticity Estimates for Tobacco and Other Addictive Goods in India
by Rijo M John

2005 The CES Utility Function, Non-linear Budget Constraints and Labor Supply : Results on Prime-age Males in Japan
by Shun-ichiro Bessho & Masayoshi Hayashi

2005 The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan
by Shun-ichiro Bessho & Masayoshi Hayashi

2005 Taxation, Insurance and Precautionary Labor
by Nick Netzer & Florian Scheuer

2005 Assurance maladie et redistribution : le cas de l’arrêt maladie
by Stéphanie MAILLOT-BUGNON

2005 Optimum Income Taxation and Layoff Taxes
by Cahuc, Pierre & Zylberberg, Andre

2005 On the Optimal Progressivity of the Income Tax Code
by Conesa, Juan Carlos & Krueger, Dirk

2005 Time Consistency of Fiscal and Monetary Policy: A Solution
by Persson, Mats & Persson, Torsten & Svensson, Lars E O

2005 Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia
by Juan Gonzalo Zapata & Natalia Ariza F.

2005 El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad
by Mauricio Cárdenas Santa María & Valerie Mercer-Balckman & Adriana Nieto & Carolina Mejía

2005 Impuestos Y Reformas Tributarias En Colombia,1980-2003
by Fabio Sánchez

2005 Do Consumers Buy Less of a Taxed Good?
by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

2005 Tax Effects, Search Unemployment, and the Choice of Educational Type
by Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen

2005 Pareto-Improving Bequest Taxation
by Volker Grossmann & Panu Poutvaara

2005 Pawns and Queens Revisited: Public Provision of Private Goods when Individuals make Mistakes
by Jukka Pirttilä & Sanna Tenhunen

2005 Precio del agua y relocalización del recurso en la economía andaluza. Una aproximación desde un modelo de equilibrio general aplicado
by M. Alejandro Cardenete & G.J.D. Hewings & E. Velázquez

2005 The Social Cost of Optimal Taxes in an Imperfectly Competitive Economy
by Selim, Sheikh

2005 Taxing Capital in an Imperfectly Competitive Economy
by Selim, Sheikh

2005 Why Tax Energy? Towards a More Rational Energy Policy
by Newbery, D.

2005 The optimal tax treatment of housing capital in the neoclassical growth model
by Eerola, Essi & Määttänen, Niku

2005 Costs of Taxation and the Benefits of Public Goods: The Role of Income Effects
by Will Martin & James E. Anderson

2005 A Search Model of Venture Capital, Entrepreneurship, and Unemployment
by Robin Boadway & Oana Secrieru & Marianne Vigneault

2005 Can Redistributive State Taxes Reduce Inequality?
by Andrew Leigh

2005 Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment
by Andrew Leigh

2005 Poverty, Tax Evasion And The Optimum General Income Tax
by Enlinson Henrique Carvalho Mattos

2005 On the Determinants of Optimal Border Taxes for a Small Open Economy
by Knud Jørgen Munk & Bo Sandemann Rasmussen

2005 Tax-tariff reform with costs of tax administration
by Knud Jørgen Munk

2005 Distributional Weights in Cost-Benefit Analysis—Should We Forget about Them?
by Olof Johansson-Stenman

2005 Net tax thresholds for Australian families
by Kerrie Bremner

2005 The Efficiency of Direct Payments versus Tax Reductions under Uncertainty
by Renan-Ulrich Goetz & Alois Keusch & Joan Ribas-Tur

2005 Optimal Capital Taxation and Labor Market Search
by David Domeij

2005 Reputation in a Model with a Limited Debt Structure
by Begona Dominguez Manzano

2005 Armonizacion fiscal del IVA entre paises de diferente tamano
by Gustavo Cabrera Gonzalez

2005 VAT Design and Energy Trade: The Case of Russia and Ukraine
by Clinton R. Shiells

2005 “New” Public Investment and/or Public Capital Maintenance for Growth? The Canadian Experience
by Pantelis Kalaitzidakis & Sarantis Kalyvitis

2005 Fractionalization Effect and Government Financing
by Hakan Berument & Jac C. Heckelman

2005 Principales mecanismos de evaluación económica de políticas públicas
by Ivan Planas Miret

2005 Income Inequality and Economic Growth: A Simple Theoretical Synthesis
by Been-Lon Chen & Jang-Ting Guo

2005 Tax Policy Under Keeping Up with the Joneses and Imperfect Competition
by Jang-Ting Guo

2005 Public capital, asymmetric information, and economic growth
by Wai-Hong Ho & Yong Wang

2005 Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung
by Doina Maria Radulescu

2005 The European Commission‘s Proposals for Corporate Tax Harmonization
by Charles McLure Jr.

2005 The Effective Tax Burden of Companies in Europe
by Michael Overesch

2005 Tax Reform in the Slovak Republic
by Ivan Miklos & Marek Jakoby & Karol Morvay

2005 Dual Income Taxation in EU Member Countries
by Wolfgang Eggert & Bernd Genser

2005 Government expenditure and economic growth: Evidence from trivariate causality testing
by John Loizides & George Vamvoukas

2004 Optimal Capital Tax and Debt Policy Under Incomplete Asset Markets
by Andrew J Scott & Arpad Abraham & Albert Marcet

2004 Optimal taxation with persistent shocks
by Marek Kapicka

2004 Optimal Income Taxation and Public-Goods Finance
by Martin F. Hellwig

2004 Optimal vs. time-consistent tax cycles
by Fabrizio Zilibotti & John Hassler & Per Krusell

2004 Taxing Capital: Not a Bad Idea After All
by Juan C. Conesa & Dirk Krueger

2004 Tax Riots
by Christopher Phelan & Marco Bassetto

2004 Dynamic Optimal Non-linear Taxation Under Non-commitment
by Aleh Tsyvinski & Mikhail Golosov & Vasiliki Skreta

2004 Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation
by Hansson, Åsa

2004 Horizontal Versus Vertical Tax Competition: An Empirical Test
by Mario Jametti & Marius Brülhart

2004 Yet Another Reason to Tax Goods
by Carlos E da Costa

2004 Average-cost Pricing, Increasing Returns, and Optimal Output in a Model With Home and Market Production
by Dingsheng Zhang & Yew-Kwang Ng

2004 Bilateral Trade Agreements between Countries with Asymmetric Power: An Incomplete Contract Perspective
by Calmette, Marie-Francoise

2004 Efficient Tax-Subsidy for a Polluting Durable Good Industry without Commitment Ability
by Marco Runkel

2004 Optimal Redistributive Policy with Endogenous Wages
by Luca Micheletto

2004 Some Optimal Tax Rules for International Portfolio and Direct Investment
by Michael P. Devereux

2004 Targeting social assistance
by Bruce Bradbury

2004 Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia
by Maja Klun

2004 A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
by Elschner, Christina & Schwager, Robert

2004 Assessing Emission Allocation in Europe: An Interactive Simulation Approach
by Löschel, Andreas & Lange, Andreas & Hoffmann, Tim & Böhringer, Christoph & Moslener, Ulf

2004 Mission Impossible!? On the Harmonization of National Allocation Plans under the EU Emissions Trading Directive
by Böhringer, Christoph & Lange, Andreas

2004 The provision of public inputs in a federation under asymmetric information
by Krause, Günter

2004 Optimale Fiskalpolitik und endogenes Wachstum
by Molzahn, Alexander

2004 Redistribution and Economic Growth in Integrated Economies
by Rehme, Günther

2004 Privatizing Highways in Latin America: Is it Possible to Fix What Went Wrong?
by Eduardo M. Engel & Ronald D. Fischer & Alexander Galetovic

2004 Taxes And Employment Subsidies In Optimal Redistribution Programs
by Beaudry, Paul & Blackorby, Charles

2004 Moving costs, security of tenure and eviction
by Alex Anas & Richard Arnott

2004 Cost savings of contracting out refuse collection
by Elbert Dijkgraaf & Raymond Gradus

2004 Budget Balancedness and Optimal Income Taxation
by Marcus Berliant & Frank H. Page Jr.

2004 Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
by 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
by 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
by Cesar Pérez-López & Desiderio Romero-Jordan & José Felix Sanz-Sanz

2004 A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia
by Denis Nekipelov

2004 Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
by Saku Aura

2004 Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?
by Marko Köthenbürger & Panu Poutvaara

2004 Optimal Dynamic Nonlinear Income Taxes with No Commitment
by Marcus Berliant & John Ledyard

2004 Empirical Estimates for Environmental Policy Making in a Second- Best Setting
by Sarah E. West & Roberton C. Williams III

2004 Wealth Trasfer Taxation: A Survey
by Helmuth Cremer & ) & Pierre Pestieau

2004 Public Good Provision and the Comparative Statics of Optimal Nonlinear Income Taxation
by Craig Brett & John A. Weymark

2004 Stabilization versus insurance: Welfare effects of procyclical taxation under incomplete markets
by James S. Costain & Michael Reiter

2004 Why do differences in the degree of fiscal decentralization endure?
by Xavier Calsamiglia & Teresa Garcia-Milà & Therese J. McGuire

2004 Gains and losses from tax competition with migration
by Honkapohja, Seppo & Turunen-Red, Arja H.

2004 Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations
by Matthew Haag & Andrew B. Lyon

2004 Accounting for Fluctuations in Social Network Usage and Migration Dynamics
by Joseph H. Haslag & Mark G. Guzman & Pia M. Orrenius

2004 Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
by Saku Aura

2004 The allocation of the income tax among different levels of government: a theoretical solution
by Ponzano, Ferruccio

2004 The Dilemma of Tax Competition : How (not) to attract (Inefficient) Firms?
by Diaw, K. & Pouyet, J.

2004 VAT indicators
by Alexandre Mathis

2004 Tax-based EU own resources: an assessment
by Philippe Cattoir

2004 On Optimal Income Taxation with Heterogenous Work Preferences
by Ritva Tarkiainen & Matti Tuomala

2004 Moral Hazard, Income Taxation, and Prospect Theory
by Ravi Kanbur & Jukka Pirttilä & Matti Tuomala

2004 The Social Cost of Government Spending in an Economy with Large Tax Distortions. A CGE Decomposition for Norway
by Erling Holmøy & Birger Strøm

2004 Energy Taxation in a Small, Open Economy: Efficiency Gains under Political Restraints
by Geir H. Bjertnæs & Taran Fæhn

2004 Performing an Environmental Tax Reform in a Regional Economy: A Computable General Equilibrium Approach
by Francisco J. André & M. Alejandro Cardenete

2004 Measuring and Explaining Government Inefficiency in Developing Countries
by N. VAN DE SIJPE & G. RAYP

2004 Multiplicity of Dynamic Equilibria and Global Efficiency
by Giancarlo Marini & Pietro Senesi

2004 Fiscal Interactions and the Costs of Controlling Pollution from Electricity
by Parry, Ian

2004 Comments on "The Optimal Supply of Public Goods and the Distortionary Cost of Taxation"
by Dan Usher

2004 Tax Expenditures In The Dominican Republic
by Glenn Jenkins & Chun-Yan Kuo

2004 Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
by Kiesewetter, Dirk & Lachmund, Andreas

2004 Recent Literature on Taxable-Income Elasticities
by Giertz, Seth

2004 Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes
by Kwang-Yeol Yoo & Alain de Serres

2004 Inducing Efficiency in Oligopolistic Markets with Increasing Returns to Scale
by Abhijit Sengupta & Yair Tauman

2004 Fiscal restructuring in the context of trade reform
by Rajaraman, Indira

2004 VAT versus the turnover tax with non-competitive firms
by Das-Gupta, Arindam

2004 The Social Costs of Gun Ownership
by Phillip J. Cook & Jens Ludwig

2004 Who Benefits from the Education Saving Incentives? Income, Educational Expectations, and the Value of the 529 and Coverdell
by Susan M. Dynarski

2004 Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy
by Bronwyn H. Hall & Raffaele Oriani

2004 On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
by Louis Kaplow

2004 Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives
by Susan M. Dynarski

2004 Empirical Estimates for Environmental Policy Making in a Second-Best Setting
by Sarah E. West & Roberton C. Williams

2004 Edgeworth and Lindahl-Foley equilibria of a general equilibrium model with private provision of pure public goods
by Monique Florenzano & Elena Laureana Del Mercato

2004 The provision and pricing of excludable public goods : Ramsey-Boiteux versus bundling
by Hellwig, Martin

2004 Optimal dynamic taxation with indivisible labor
by Thomas Renstrom & Parantap Basu

2004 Dynamic optimal taxation with human capital
by Leslie Reinhorn

2004 Taxing capital income in a perpetual youth economy
by Valeria De Bonis & Lusa Spataro

2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test
by Marius Brülhart & Mario Jametti

2004 Socially-Improving Tax Reforms
by Jean-Yves Duclos & Paul Makdissi & Quentin Wodon

2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test
by Marius BRÜLHART & Mario JAMETTI

2004 A Distributional Theory of Government Growth
by Holger Strulik

2004 Optimal Taxation of Married Couples with Household Production
by Henrik Jacobsen Kleven & Claus Thustrup Kreiner

2004 A Revised Efficiency Principle for the Taxation of Couples
by Henrik Jacobsen Kleven & Claus Thustrup Kreiner

2004 Measuring Tax Efficiency: A Tax Optimality Index
by Pascalis Raimondos-Møller & Alan D. Woodland

2004 Normative Evaluation of Tax Policies: From Households to Individuals
by Bargain, Olivier

2004 Normative Evaluation of Tax Policies: From Households to Individuals
by Bargain, Olivier

2004 Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument
by Poutvaara, Panu & Wagener, Andreas

2004 Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument
by Panu Poutvaara & Wagener, Andreas

2004 On the Inefficiency of Inequality
by Schiff, Maurice

2004 On the Inefficiency of Inequality
by Schiff, Maurice

2004 On the Optimality of Search Matching Equilibrium When Workers Are Risk Averse
by Lehmann, Etienne & Van der Linden, Bruno

2004 On the Optimality of Search Matching Equilibrium When Workers Are Risk Averse
by Lehmann, Etienne & Van der Linden, Bruno

2004 The Progressivity of Equalization Payments in Federations
by Nicolas Gravel & Michel Poitevin

2004 The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy
by Igor Eremenko & Katerina Lisenkova

2004 Redistribution, In-Kind Transfers and Matching Grants when the Federal Government Lacks Information on Local Costs
by Blomquist, Sören & Micheletto, Luca

2004 Taxation and Heterogeneous Preferences
by Blomquist, Sören & Christiansen, Vidar

2004 Redistribution and Provision of Public Goods in an Economic Federation
by Aronsson, Thomas & Blomquist, Sören

2004 Social Accounting and the Public Sector
by Aronsson, Thomas

2004 Redistribution and Provision of Public Goods in an Economic Federation
by Aronsson, Thomas & Blomquist, Sören

2004 Optimal Taxation and Redistribution in an OLG Model with Unemployment
by Aronsson, Thomas & Dalin, Torbjörn & Sjögren, Tomas

2004 Public Provision of Private Goods and Equilibrium Unemployment
by Aronsson, Thomas & Markström, Mikael & Sjögren, Tomas

2004 Decentralising Public Goods Production
by Lundholm, Michael

2004 Effektivitetsproblem med höga skattekilar
by Du Rietz, Gunnar

2004 Climate policies and induced technological change: Impacts and timing of technology subsidies
by Kverndokk, Snorre & Rosendahl, Knut Einar & Rutherford, Thomas F.

2004 Time Consistency of Fiscal and Monetary Policy: A Solution
by Persson , Mats & Persson , Torsten & Svensson, Lars E.O.

2004 The Welfare Gains of Improving Risk Sharing in Social Security
by Olovsson, Conny

2004 Welfare Enhancing Marginal Tax Rates: The Case of Publicly Provided Day Care
by Blomquist, Sören & Christiansen, Vidar

2004 Must losing taxes on saving be harmful?
by Huizinga, Harry & Nielsen, Søren Bo

2004 Optimal taxation and normalisations
by Sandvik, Bjørn

2004 Circumventing Information and Incentive Problems in Pollution Control
by Berglann, Helge

2004 A New Approach to Optimal Commodity Taxation
by Homburg, Stefan

2004 Optimal Tax-Transfer-Schemes under Partial Information
by Homburg, Stefan & Lohse, Tim

2004 Endogenous Financial and Trade Openness: Efficiency and Political Economy Considerations
by Joshua Aizenman & Ilan Noy

2004 Tax Distortion, Countervailing Subsidies and Income Redistribution
by Salvatore Barbaro

2004 Tax Interdependence in the U.S. States
by Claudio A. Agostini(Georgetown University/Ilades)

2004 Endogenous Financial and Trade Openness: Political Economy Considerations
by Joshua Aizenman & Ilan Noy

2004 Capital Taxation and Electoral Accountability
by Toke Aidt & Francesco Magris

2004 Taxation of car ownership, car use and public transport: insights derived from a discrete choice numerical optimisation model
by De Borger Bruno & Mayeres Inge

2004 Vertical and horizontal tax competition in the transport sector
by De Borger Bruno & Stef Proost

2004 Tax Morale and Optimal Taxation
by Werner Gueth & Rupert Sausgruber

2004 Optimal Minimum Wage in a Competitive Economy: an Alternative Modelling Approach
by Gorostiaga Alonso, Miren Arantzazu & Rubio-Ramírez, Juan F.

2004 Tax Interdependence in American States
by Claudio A. Agostini

2004 Tax Policy Under Keeping Up with the Joneses and Imperfectly Competitive Product Markets
by Jang-Ting Guo

2004 Investment in Human Capital in a Macrodynamic Framework: Redistributive Taxation, Public Debt and Welfare
by Leandro Gonçalves do Nascimento

2004 Pareto Improving Taxation in Incomplete Markets
by Sergio Turner

2004 Tax Interdependence in American States
by Claudio Agostini

2004 Investment in Human Capital in a Macrodynamic Framework: Redistributive Taxation, Public Debt and Welfare
by Leandro Nascimento

2004 Efficient Pareto-improving Processes
by Kwan Koo Yun

2004 A Characterization of Optimal Feasible Tax Mechanism
by Byungchae Rhee

2004 Efficient Allocations with Moral Hazard and Hidden Borrowing and Lending
by Abraham, Arpad & Pavoni, Nicola

2004 Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses
by Pio Baake & Rainald Borck & Andreas Löffler

2004 Aspects stratégiques d’une politique environnementale incitative
by Yolande HIRIART

2004 The impact of Union Power on the Optimal Income Tax Schedule
by Mathias, HUNGERBUEHLER

2004 On the Optimal Timing of Taxes
by Hassler, John & Krusell, Per & Storesletten, Kjetil & Zilibotti, Fabrizio

2004 Vertical versus Horizontal Tax Externalities: An Empirical Test
by Brülhart, Marius & Jametti, Mario

2004 Time Consistent Public Expenditures
by Klein, Paul & Krusell, Per & Ríos-Rull, José-Víctor

2004 Measuring Tax Efficiency: A Tax Optimality Index
by Raimondos-Møller, Pascalis & Woodland, Alan D

2004 Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue
by Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene

2004 Can Coasean Bargaining Justify Pigouvian Taxation?
by Rosenkranz, Stephanie & Schmitz, Patrick W

2004 Intergenerational Transfer of Human Capital and Optimal Education Policy
by Cremer, Helmuth & Pestieau, Pierre

2004 Optimal Dynamic Taxation with Indivisible Labour
by Basu, Parantap & Marsiliani, Laura & Renström, Thomas I

2004 Cross-Border Tax Externalities: Are Budget Deficits too Small?
by Buiter, Willem H. & Sibert, Anne

2004 When redistribution leads to regressive taxation
by HARITON, Cyril & PIASER, Gwenaël

2004 Dynamic Duopoly with Congestion Effects
by Didier Laussel & Maxime de Montmarin & Ngo Van Long

2004 Designing a Performance Indicator to Economize on Monopoly Subsidy
by Hassan Benchekroun & Ngo Van Long

2004 A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
by Johannes Becker & Clemens Fuest

2004 Redistribution and Occupational Choice in a Schumpeterian Growth Model
by Jean-François Wen & Cecilia García-Peñalosa

2004 Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument
by Panu Poutvaara & Andreas Wagener

2004 Taxation and Heterogeneous Preferences
by Sören Blomquist & Vidar Christiansen

2004 Tradable emission permits in a federal system
by Harrie A.A. Verbon & Cees A. Withagen

2004 Dynamic Inefficiency in an Overlapping Generation Economy with Pollution and Health Costs
by María José Gutiérrez

2004 Optimal Fiscal Policy with Rationing in the Labor Market
by Arantza Gorostiaga

2004 Performing an Environmental Tax Reform in a Regional Economy. A Computable General Equilibrium Approach
by Francisco J. André & M. Alejandro Cardenete & Esther Velázquez Alonso

2004 Regulation and Taxation: Analyzing Policy Interdependence
by Walter Hettich & Stanley L. Winer

2004 Gains and Losses from Tax Competition with Migration
by Honkapohja ,S. & Turunen-Red, A.

2004 Heterogeneity and Redistribution: By Monetary or Fiscal Means?
by Michael T. Belongia & Peter N. Ireland

2004 Stabilization versus insurance: welfare effects of procyclical taxation under incomplete markets
by James S. Costain & Michael Reiter

2004 On the Optimal Progressivity of the Income Tax Code
by Juan Carlos Conesa & Dirk Krueger

2004 Cross-Border Tax Externalities: Are Budget Deficits Too Small?
by Willem Buiter & Anne Sibert

2004 Política Fiscal, Nível Tecnológico E Crescimento Econômico No Brasil: Teoria E Evidência Empírica
by Luciana Cavalcante de Assis & Joilson Dias

2004 Banning Information As A Redistributive Device
by Daniel Gottlieb & Lucas Maestri

2004 An efficiency argument for affirmative action in higher education
by Elena Del Rey & Maria Racionero

2004 Grenzen der Äquivalenzbesteuerung im Systemwettbewerb
by Kersten Kellermann

2004 Global Carbon Trade and Local Externalities
by Reto Schleiniger

2004 Default, Reputation and Balanced-Budget Rules
by David R. Stockman

2004 Elasticity and Buoyancy of the Tax System in Pakistan
by Faiz Bilquees

2004 Growth Effects of Shifting from a Graduated-rate Tax System to a Flat Tax
by Steven P. Cassou & Kevin J. Lansing

2004 The Effects of The Korean Income Taxation On Labor Supply And Welfare: A Piecewise-Linear Budget Constraint Approach Combined with IV Estimation
by Chul-In Lee

2004 Are Spanish governments really averse to inequality? a normative analysis using the 1999 Spanish tax reform
by Xisco Oliver Rullán & Amedeo Spadaro

2004 Política fiscal óptima: el estado de la cuestión
by Baltasar Manzano & Jesús Ruiz

2004 La eficiencia en las administraciones locales ante diferentes especificaciones del output
by Mª Teresa Balaguer Coll

2004 Una estimación del coste marginal en bienestar del sistema impositivo en España
by Ferran Sancho

2004 Análisis económico de las subastas y algunas experiencias de su aplicación en adjudicación de licencias de telefonía móvil
by Mery Patricia Tamayo Plata & Carlos Enrique Posada Montoya

2004 Optimal income taxation with single and couple households
by Juan Miguel Gallego

2004 Tax-deferred savings plans and interest deductibility
by John Burbidge

2004 A cost-benefit analysis of R&D tax incentives
by Benjamin Russo

2004 The Dual Income Tax System - An Overview
by Robin Boadway

2004 Environmental Taxes: A Comparison of French and Swedish Experience from Taxes on Industrial Air Pollution
by Katrin Millock & Céline Nauges & Thomas Sterner

2004 Optimal Emissions Taxation under Imperfect Competition in a Durable Good Industry
by Marco Runkel

2004 Effectiveness of the Czech Tax System
by Leoš Vitek & Jan Pavel & Jana Krbova

2003 The Economics of Taxation
by Bernard Salanié

2003 The bugaboo of double taxation
by Modigliani, Franco & Solow, Robert

2003 International Trade in Cyberspace:How to Tax Digital Goods
by Stehn, Jürgen

2003 Efficiency, Compensation, and Discrimination: What is at Stake When Implementing the EU Emissions Trading Scheme?
by Böhringer, Christoph & Lange, Andreas

2003 The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?
by Spengel, Christoph & Schäfer, Anne

2003 Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
by Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten

2003 Economic Implications of Alternative Allocation Schemes for Emission Allowances: A Theoretical and Applied Analysis
by Böhringer, Christoph & Lange, Andreas

2003 International trade in cyberspace: how to tax digital goods
by Stehn, Jürgen

2003 Elektronischer Handel und Steuerstaat: neue Herausforderungen in der neuen Ökonomie
by Stehn, Jürgen

2003 Merging automobile regulatory bodies: The case of Atlantic Canada
by Boyer, M. Martin & Schiller, Jörg

2003 An application of the data envelopment analysis methodology in the performance assessment of the Zaragoza University Departments
by Emilio Martín

2003 Wealth Transfer Taxation: A Survey
by Helmuth Cremer & ) & Pierre Pestieau

2003 The Politics of Tax Administration: Evidence from Spain
by Alejandro Esteller-More

2003 Labor Mobility and Income Tax Competition
by Gwenael Piaser

2003 Allocating Risks in a Domestic Greenhouse Gas Trading System
by Suzi Kerr

2003 Judging Social Welfare Policy with the Solving of the Bargaining Problem
by Joseph E. Mullat

2003 The effect of inequality on growth: Theory and evidence from the Indian states
by Sugata Ghosh & Sarmistha Pal

2003 Public Good Differentiation and the Intensity of Tax Competition
by Ben Zissimos & Myrna Wooders

2003 Optimal Public Policy For Venture Capital Backed Innovation
by Christian Keuschnigg

2003 Taxation of a Venture Capitalist With a Portfolio of Firms
by Christian Keuschnigg

2003 Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium
by Andre, F.J. & Cardenete, M.A. & Velazquez, E.

2003 Are Education Subsidies an Efficient Redistributive Device?
by Robert A.J. Dur & Coen N. Teulings

2003 Optimal Tax Policy and Externality with General Equilibrium Effects
by Sanna Tenhunen

2003 Labour Income Uncertainty, Taxation and Public Provision
by Jukka Pirttilä & Matti Tuomala

2003 Poverty Alleviation and Tax Policy
by Jukka Pirttilä & Matti Tuomala

2003 Understanding the Evolution of Inequality During Transition: The Optimal Income Taxation Framework
by Ravi Kanbur & Matti Tuomala

2003 Imperfect Competition in the Recycling Industry
by Thomas Eichner

2003 Fiscal Interactions and the Case for Carbon Taxes over Grandfathered Carbon Permits
by Parry, Ian

2003 Market Power and Output-Based Refunding of Environmental Policy Revenues
by Fischer, Carolyn

2003 Output-Based Allocation of Environmental Policy Revenues and Imperfect Competition
by Fischer, Carolyn

2003 Testing the Citizen-Candidate Model
by Dan Usher

2003 Steuervorteile durch Versorgungszusagen in Arbeitsverträgen
by Brassat, Marcel & Kiesewetter, Dirk

2003 Ananlysis of productivity and efficiency in MSRTC
by Karne, Manisha & Venkatesh, Anand

2003 Fiscal policy and welfare in an endogenous growth model with heterogeneous endowments
by Davide Fiaschi

2003 Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries
by Florence Jaumotte

2003 The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles
by John Creedy

2003 Public Goods and the Distribution of Income
by Louis Kaplow

2003 Taxation of Interest Income
by Roger H. Gordon

2003 Pareto Efficient Income Taxation with Stochastic Abilities
by Marco Battaglini & Stephen Coate

2003 A utilitarian approach to the provision and pricing of excludable public goods
by Hellwig, Martin

2003 The Effect of Income Taxation on Consumption and Labor Supply
by Jamaes P. Ziliak & Thomas J. Kniesner

2003 Poverty-Reducing Tax Reforms with Heterogeneous Agents
by Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin

2003 Market structure and the taxation of international trade
by Haufler, Andreas & Pflüger, Michael

2003 Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities
by Sanjit Dhami & Ali al-Nowaihi

2003 Optimal Taxation with Capital Accumulation and Wage Bargaining
by Palokangas, Tapio

2003 Optimal Taxation with Capital Accumulation and Wage Bargaining
by Palokangas, Tapio K.

2003 Fiscal Policy, Economic Integration and Unemployment
by Eggert, Wolfgang & Goerke, Laszlo

2003 Fiscal Policy, Economic Integration and Unemployment
by Eggert, Wolfgang & Goerke, Laszlo

2003 Impuestos Óptimos en Empresas
by Rodrigo Cerda

2003 Estimation of tax leakage and its impact on fiscal health in Kerala
by P.B. Rakhe

2003 Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis
by Rolf Aaberge & Ugo Colombino & John E. Roemer

2003 Age Related Optimal Income Taxation
by Blomquist, Sören & Micheletto, Luca

2003 Unemployment Benefits and Optimal Non-Linear Income Taxation
by Engström, Per

2003 Income Taxation, Old Age Pensions and Disability Benefits
by Aronsson, Thomas & Sjögren, Tomas

2003 Environmental Policy, Efficient Taxation and Unemployment
by Aronsson, Thomas

2003 The Effect of Addiction on Environmental Taxation in a First and Second-best world
by Löfgren, Åsa

2003 Has Sweden’s government budget policy been too discretionary? Evidence from a generalization of the tax smoothing hypothesis
by Adler, Johan

2003 Die Zinsbesteuerung in der Europäischen Union
by Rehm, Hannes

2003 The Combined Effect of Taxation and Subsidization on Human Capital Investment
by Salvatore Barbaro

2003 The Double Dividend Hypothesis of Environmental Taxes: A Survey
by Ronnie Schöb

2003 Environmental Policy and Capital Movements: The Role of Government Commitment
by Laura Marsiliani & Thomas I. Renström

2003 Tax reform for dirty intermediate goods: theory and an application to the taxation of freight transport
by Edward Calthrop & Bruno De Borger & Stef Proost

2003 Privatizing Highways in Latin America: Is It Possible to Fix What Went Wrong?
by Eduardo M.R.A. Engel & Ronald Fischer & Alexander Galetovic

2003 In Search of a Rationale for Differentiated Environmental Taxes
by Bohringer, Christoph & Thomas F Rutherford

2003 International Commodity Taxation under Monopolistic Competition
by Pfluger, Michael & Andreas Haufler

2003 An Optimal Shape of Income Tax: Evidence from Zero Income Tax Countries - Paraguay & Uruguay
by Beresteanu, Arie

2003 Market Structure and the Taxation of International Trade
by Andreas Haufler & Michael Pflüger

2003 The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition
by Philipp J. H. Schröder

2003 International Commodity Taxation under Monopolistic Competition
by Andreas Haufler & Michael Pflüger

2003 Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides
by Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN

2003 Democratic Public Good Provision
by Hassler, John & Storesletten, Kjetil & Zilibotti, Fabrizio

2003 Dynamic Optimal Taxation with Private Information
by Albanesi, Stefania & Sleet, Christopher

2003 Optimal Public Policy for Venture Capital Backed Innovation
by Keuschnigg, Christian

2003 Inequality, Environmental Protection and Growth
by Marsiliani, Laura & Renström, Thomas I

2003 Environmental Policy and Capital Movements: The Role of Government Commitment
by Marsiliani, Laura & Renström, Thomas I

2003 On Income Inequality and Green Preferences
by Marsiliani, Laura & Renström, Thomas I

2003 Optimal redistribution when different workers are indistinguishable
by MARCHAND, Maurice & PESTIEAU, Pierre & DEL MAR RACIONERO, Maria

2003 Labor mobility and income tax competition
by PIASER, Gwenaël

2003 Merging Automobile Insurance Regulatory Bodies: The Case of Atlantic Canada
by M. Martin Boyer & Jörg Schiller

2003 A Theory of Favoritism under International Oligopoly
by Ngo Van Long & Antoine Soubeyran

2003 Tax Deductibility of Commuting Expenses and Residential Land Use with more than one Center
by Matthias Wrede

2003 Market Structure and the Taxation of International Trade
by Andreas Haufler & Michael Pflüger

2003 Income Taxes, Property Values, and Migration
by Amihai Glazer & Vesa Kanniainen & Panu Poutvaara

2003 Incentive Compatible Extraction of Natural Resource Rent
by Cornelia Luchsinger & Adrian Müller

2003 Capital Taxation and Electoral Accountability
by Aidt, T. & Magris, F.

2003 Work Requirements and Income Maintenance Programs
by Joel Shapiro

2003 Is there a connection between the tax administration and the political power?
by Alejandro Esteller More

2003 An alternative way to model merit good arguments
by Fred Schroyen

2003 Una estimaci? del coste marginal en bienestar del sistema impositivo en Espa?
by Ferran Sancho

2003 Preliminary assessment of the impact of The New Tax System
by Australian Treasury

2003 Effects of Flat-Rate Taxes: to What Extent Does the Leisure Specification Matter?
by Manuel Gomez

2003 Search and Taxation in a Model of Underground Economic Activities
by Dan Anderberg & Alessandro Balestrino & Umberto Galmarini

2003 Infláció, tőkeköltség és a magyar tulajdonosok versenyhátránya
by Radó, Márk

2003 Understanding Development in Chile: Are the 1930s a Turning Point? - Introduction
by Rolf Lüders

2003 A Note on Redistributive Taxation, Labor Supply, and National Income
by Volker Grossmann

2003 Addictive goods and taxes: A survey from an economic perspective
by Nuria Badenes-Plá & Andrew M. Jones

2003 Privatizing Highways in Latin America: Fixing What Went Wrong
by Eduardo Engel & Ronald Fischer & Alexander Galetovic

2003 Optimal redistribution when different workers are indistinguishable
by Maurice Marchand & Pierre Pestieau & María Racionero

2003 Should land and capital be taxed at a uniform rate?
by Kangoh Lee

2003 Neue Trends im europäischen und internationalen Steuerrecht
by Albert J. Rädler

2003 Redistributive Tax Policies and Inequality: An Assessment of Recent Country Comparative Studies
by Kjetil Bjorvatn & Alexander W. Cappelen

2003 Analytic method of tax fixing on the income of physical persons
by Arso Manov

2003 Family taxation - pros and cons
by George Smatrakalev

2002 fiscal policy and endogenous fluctuations
by pietro senesi

2002 Environmental tax differentiation between industries and households - implications for efficiency and employment: a multi-sector intertemporal CGE analysis for Germany
by Böhringer, Christoph

2002 In Search of a Rationale for Differentiated Environmental Taxes
by Rutherford, Thomas F. & Böhringer, Christoph

2002 The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
by Lammersen, Lothar

2002 Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity
by Lammersen, Lothar

2002 Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
by Schröer, André

2002 ICT and international corporate taxation: tax attributes and scope of taxation
by Schäfer, Anne & Spengel, Christoph

2002 Taxation and education investment in the tertiary sector
by Andersson, Fredrik & Konrad, Kai A.

2002 Human capital investment and globalization in extortionary states
by Andersson, Fredrik & Konrad, Kai A.

2002 Neutrality-based effective tax rates
by Knirsch, Deborah

2002 The impact of optimal tariffs and taxes on agglomeration
by Ross, Matthias

2002 Optimal factor taxation under wage bargaining: a dynamic perspective
by Koskela, Erkki & von Thadden, Leopold

2002 Optimal Environmental Regulation in the Presence of Other Taxes: A Generalized Second-Best Rule
by Seung-Rae Kim

2002 Environmental Taxes and Economic Welfare: The Welfare Cost of Gasoline Taxation in the U.S. 1959-1999
by Seung-Rae Kim

2002 On Time Inconsistency: A Technical Issue in Stackelberg Differential Games
by Danyang Xie

2002 Judging Social Welfare Policy with the Solving of the Bargaining Problem
by Joseph E. Mullat

2002 Judging Social Welfare Policy with the Solving of the Bargaining Problem
by Joseph E. Mullat

2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt

2002 Efficiency of Nonpoint Source Pollution Instruments with Externality Among Polluters:An Experimental Study
by François Cochard & Marc Willinger & Anastasios Xepapadeas

2002 Oligopoly Deregulation in General Equilibrium: A Tax Neutralization Result
by Gilbert E. Metcalf & George Norman

2002 Oligopoly Deregulation and the Taxation of Commodities
by Gilbert E. Metcalf & George Norman

2002 The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance
by Boone, J. & Bovenberg, A.L.

2002 Optimal Income Taxation with Endogenous Human Capital
by Bas Jacobs

2002 Optimal Taxation of Human Capital and Credit Constraints
by Bas Jacobs

2002 Greenhouse gas emissions in Norway Do carbon taxes work?
by Annegrete Bruvoll & Bodil Merethe Larsen

2002 Poverty-Reducing Tax Reforms with Heterogeneous Agents
by Paul Makdissi & Jean-Yves Duclos & Quentin Wodon

2002 Socially-Improving Tax Reforms
by Paul Makdissi & Jean-Yves Duclos

2002 Optimal Capital-Labor Taxes under Uncertainty and Limits on Debt
by Irina Yakadina

2002 Computer Testbeds and Mechanism Design
by Jasmina Arifovic & John Ledyard

2002 Inequality, Environmental Protection and Growth
by Laura Marsiliani & Thomas Renstrom

2002 Environmental Policy and Capital Movements: The Role of Government Commitment
by Laura Marsiliani & Thomas Renstrom

2002 On Income Inequality and Green Preferences
by Laura Marsiliani & Thomas Renstrom

2002 Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions
by Parry, Ian

2002 Does Britain or the United States Have the Right Gasoline Tax?
by Parry, Ian & Small, Kenneth

2002 Waste, Recycling, and "Design for Environment": Roles for Markets and Policy Instruments
by Walls, Margaret & Calcott, Paul

2002 Technological standards, environmental taxation and pollution monitoring
by Bontems, P. & Bourgeon, J.M.

2002 Income Taxation when Markets are Incomplete
by Tirelli, Mario

2002 Sector and size effects on effective corporate taxation
by Nicodeme, Gaetan

2002 Tradeable Carbon Permit Auctions: How and Why to Auction Not Grandfather
by Peter Cramton & Suzi Kerr

2002 Commodity Taxation as Insurance Against Price Risk
by Simon GB Cowan & Simon Cowan

2002 Marginal Cost Pricing versus Insurance
by Simon GB Cowan & Simon Cowan

2002 Optimum Income Taxation when Earnings are Imperfectly Correlated with Productivity
by David Bevan

2002 The Fiscal Incentive Effects of the Australian Equalisation System
by Bev Dahlby and Neil Warren

2002 Why World Redistribution Fails
by Wojciech Kopczuk & Joel Slemrod & Shlomo Yitzhaki

2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt

2002 Optimal Progressive Capital Income Taxes in the Infinite Horizon Model
by Emmanuel Saez

2002 On the Timeliness of Tax Reform
by James R. Hines Jr.

2002 Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run
by Emmanuel Saez

2002 Health Care and the Public Sector
by David M. Cutler

2002 A stylized model of the German UMTS auction
by Moldovanu, Benny & Ewerhart, Christian

2002 Poverty-Reducing Tax Reforms with Heterogeneous Agents
by Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin

2002 Socially-Efficient Tax Reforms
by Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin

2002 Cognitive Ability and Paternalism
by Saint-Paul, Gilles

2002 Cognitive Ability and Paternalism
by Saint-Paul, Gilles

2002 Assessing Welfare Accounts
by Fölster, Stefan & Gidehag, Robert & Orszag, Mike & Snower, Dennis

2002 Assessing Welfare Accounts
by Fölster, Stefan & Gidehag, Robert & Orszag, Mike & Snower, Dennis J.

2002 Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
by Richter, Wolfram F.

2002 Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
by Richter, Wolfram F.

2002 The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design
by Saint-Paul, Gilles

2002 The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design
by Saint-Paul, Gilles

2002 Recent Developments In The Environmental Debate Before And After The Kyoto Protocol: A Survey
by Margherita Cagiano de Azevedo

2002 On Atmosphere Externality and Corrective Taxes
by Eytan Sheshinski

2002 Recent Development in Environmental Economics, Part 1
by Koide, Hideo & Miyamoto, Chiho & Zoltan, Denes

2002 Optimal Utilitarian Taxation and Horizontal Equity
by Jordahl, Henrik & Micheletto, Luca

2002 Optimal Non-Linear Income Taxation in Search Equilibrium
by Engström, Per

2002 Efficient Taxation, Wage Bargaining and Policy Coordination
by Aronsson, Thomas & Sjögren, Tomas

2002 Is the Optimal Labor Income Tax Progressive in a Unionized Economy?
by Aronsson, Thomas & Sjögren, Tomas

2002 Essays on Job Turnover, Productivity and State-Local Finance
by Andersson, Linda

2002 Public Ownership and Income Redistribution
by Lundholm, Michael & Wijkander, Hans

2002 Tax Competition and the Nature of Capital
by Baldwin, Richard E. & Forslid, Rikard

2002 Optimal Utilitarian Taxation and Horizontal Equity
by Jordahl, Henrik & Micheletto, Luca

2002 Optimal Provision of Public Goods with Rank Dependent Expected Utility
by Eide, Erling

2002 Airport Marginal Cost Pricing: Discussion and an Application to Swedish Airports
by Carlsson, Fredrik

2002 Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform
by Selén, Jan

2002 Ecological Tax Reform and Unemployment
by Budzinski, Oliver

2002 Optimal Green Taxation With Both Emission and Commodity Taxes
by Basharat A.K. Pitafi & James A. Roumasset

2002 Optimal Fiscal Policy with Rationing in the Labor Market
by Gorostiaga Alonso, Miren Arantzazu

2002 Should Fiscal Policy be different in a Non-Competitive Framework?
by Gorostiaga Alonso, Miren Arantzazu

2002 Privileges for Enterprises: Efficient Discrimination or Room for Abuse?
by Tonis Alexander

2002 Estimation of Timber Rent and the Efficiency of Increasing Rental Payments in Russia
by Eismont Oleg & Logvin Aleksey & Petrov Anatoly

2002 On the optimality of search matching equilibrium when workers are risk averse
by Etienne LEHMANN & Bruno VAN DER LINDEN

2002 Cognitive Ability and Paternalism
by Saint-Paul, Gilles

2002 Public Saving and Policy Coordination in Ageing Economies
by Flodén, Martin

2002 Assessing Welfare Accounts
by Fölster, Stefan & Gidehag, Robert & Orszag, Mike & Snower, Dennis J.

2002 When to Tax Labour?
by Basu, Parantap & Renström, Thomas I

2002 The Optimal Taxation of Unskilled Labour with Job Search and Social Assistance
by Boone, Jan & Bovenberg, A Lans

2002 Financing medical specialist services in the Netherlands; welfare implications of imperfect agency
by Ed Westerhout & K. Folmer

2002 The remedy may be worse than the disease; a critical account of The Code of Conduct
by Joeri Gorter & K.M. Diaw

2002 Optimal age specific income taxation
by LOZACHMEUR, Jean-Marie

2002 Why are some taxes "more equal than others"?
by RUBINCHICK-PESSACH, Anna

2002 Coordination of capital taxation among Asymmetric countries
by PERALTA, Susana & van YPERSELE, Tanguy

2002 Efectos En Bienestar De La Represión Financiera
by Alberto Carrasquilla & Arturo Galindo

2002 Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory
by Rainer Niemann & Caren Sureth

2002 Should Fiscal Policy Be Di.erent in a Non-Competitive Framework?
by Arantza Gorostiaga

2002 Provisión eficiente de inversión pública financiada con impuestos distorsionantes
by José Manuel González-Páramo & Diego Martínez López

2002 The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters
by Stanley L. Winer & Walter Hettich

2002 On the Optimal Progressivity of the Income Tax Code
by Juan Carlos Conesa & Dirk Krueger

2002 Complementarity between human capital and trade in regional technological progress
by Guadalupe Serrano & Enrique Lopez Bazo & Jose Ramon Garcia Sanchi

2002 Implementing a Double Dividend: Recycling Ecotaxes Towards Lower Labour Taxes
by Antonio Manresa & Ferran Sancho

2002 Optimal Oil Taxation in a Small Open Economy
by Carlos de Miguel & Baltasar Manzano

2002 The Cost-Effectiveness of Conservation Payments
by Paul J. Ferraro & R. David Simpson

2002 Stabilization mechanisms in a monetary union
by Carlos de Miguel Palacios

2002 The Optimal Subsidy to Private Transfers Under Moral Hazard
by Ralph Chami & Connel Fullenkamp

2002 La configuración de una tasa judicial: análisis teórico
by Alejandro Esteller-Moré

2002 Inversión pública óptima en un modelo de ciclo real
by Baltasar Manzano

2002 Income Taxation and Tax Evasion in a Finite Economy
by Waly Wane

2002 Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer
by Lothar Schemmel

2002 The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
by Emil Sunley

2002 European company tax reform : prospects for the future ; company taxation and the internal market
by Jack Mintz

2002 Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
by Joann Weiner

2002 Taxation optimale de la consommation et biens informels
by Jean-François Gautier

2002/2003 Effects of Overlapping Tax Bases in a Growing Economy
by Hikaru Ogawa & Tatsuya Omori

2002/2003 Income Taxation, Commodity Taxation and Provision of Public Goods under Labor Market Distortions
by Thomas Aronsson & Tomas Sjögren

2002/2003 Harmful Tax Practices: To Brook or to Ban?
by Khaled Moussa Diaw & Joeri Gorter

2002/2003 Neutral Taxation of Pension in a Comprehensive Income Tax
by Dirk Kiesewetter & Rainer Niemann

2002/2003 Investment in Education and Redistributive Taxation without Precommitment
by Panu Poutvaara

2002/2003 Optimal Taxation of Capital and Labor Income with Social Security and Variable Retirement Age
by Philippe Michel & Pierre Pestieau

2002/2003 Does the Tax System Encourage too Much Education?
by Annette Alstadsæter

2001 Optimal Capital - Labor Taxes under Uncertainty and Default Constraints of the Government
by Irina Yakadina

2001 General Equilibrium Tax Policy with Hyperbolic Consumers
by Toke Ward Petersen

2001 Optimal Taxation in Search Equilibrium with Home Production
by Engstrom, P. & Holmlund, B. & Kolm, A.-S.

2001 The Role of Prices on Excludable Public Goods
by Blomquist, S. & Christiansen, V.

2001 Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds
by Sandmo, A.

2001 Emission Taxes and Standards When Products are Vertically Differentiated in Environment Quality
by Lombardini-Riipinen, C.

2001 Tariff Policy and Environmental Qualities of Imported Goods
by Hu, Jin-Li & Kou, Horn-In

2001 Optimal Taxes and Transfers in a Multilevel Public Sector
by Thomas Aronsson & Magnus Wikström

2001 On the Optimal Fiscal Treatment of Family Size
by Alessandro Balestrino

2001 Higher Education Financing and Income Redistribution
by Berthold U. Wigger

2001 Public Input Provision in an Optimal Income Tax Model
by Mutsumi Matsumoto

2001 Globalization and human capital formation
by Andersson, Frederik & Konrad, Kai A.

2001 Capital Income Taxation of Asymmetric Countries
by Koop, Michael J.

2001 On The Optimal Fiscal Treatment Of Family Size
by Alessandro Balestrino

2001 Judging Social Welfare Policy with the Solving of the Bargaining Problem
by Joseph E. Mullat

2001 Bad Policies Under an Autocrat's Production
by Byeongju Jeong

2001 Pigouvian tax and the congestion externality: a benefit side approach
by Kenneth Lyon & Dug Lee

2001 Income taxation in a frictional labor market
by Joel Shapiro

2001 Income maintenance programs and multidimensional screening
by Joel Shapiro

2001 Unemployment vs. In-work Benefits with Search Unemployment and Observable Abilities
by Boone, J. & Bovenberg, A.L.

2001 Incentives, Inequality and the Allocation of Aid When Conditionality Doesn't Work: An Optimal Nonlinear Taxation Approach
by Ravi Kanbur & Matti Tuomala

2001 Optimal Combinations of Income Tax and Subsidies for Education
by Geir Haakon Bjertnæs

2001 Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data
by Rolf Aaberge & Ugo Colombino & John E. Roemer

2001 The welfare effects of housing taxation in a distorted economy: A general equilibrium analysis
by Brita Bye & Turid Åvitsland

2001 Optimal educational choice and redistribution when cultural background matters
by Elena Del Rey & Marìa del Mar Racionero

2001 How Large are the Welfare Costs of Tax Competition?
by Parry, Ian

2001 Rebating Environmental Policy Revenues: Output-Based Allocations and Tradable Performance Standards
by Fischer, Carolyn

2001 How Should Metropolitan Washington, D.C., Finance Its Transportation Deficit?
by Parry, Ian

2001 Tax Competition and Tax Harmonisation in an Urban Context
by Oana Secrieru (Machidon)

2001 Starting Over: The Automated Payment Transaction Tax
by Feige, Edgar L.

2001 Labor Market Search and Optimal Retirement Policy
by Joydeep Bhattacharya & Casey B. Mulligan & Robert R. Reed III

2001 Environmental Taxation and Regulation
by A. Lans Bovenberg & Lawrence H. Goulder

2001 Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
by Joel Slemrod & Shlomo Yitzhaki

2001 A Case for Quantity Regulation
by Edward L. Glaeser & Andrei Shleifer

2001 Taxation and Economic Efficiency
by Alan J. Auerbach & James R. Hines Jr.

2001 Perfect Taxation with Imperfect Competition
by Alan J. Auerbach & James R. Hines Jr.

2001 Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel
by Adama Zerbo

2001 Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?
by Creedy, J.

2001 Was the Austrian agricultural policy least cost efficient?
by Friedrich Schneider & Klaus Salhofer & Erwin Schmid & Gerhard Streicher

2001 Globalization and Human Capital Formation
by Andersson, Fredrik & Konrad, Kai A.

2001 Globalization and Human Capital Formation
by Andersson, Fredrik & A. Konrad, Kai

2001 Human Capital Investment and Globalization in Extortionary States
by Andersson, Fredrik & Konrad, Kai A.

2001 Human Capital Investment and Globalization in Extortionary States
by Andersson, Fredrik & Konrad, Kai A.

2001 Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada
by Alejandro Esteller & Albert Solé

2001 Optimal Taxation in Search Equilibrium with Home Production
by Engström, Per & Holmlund, Bertil & Kolm, Ann-Sofie

2001 The Role of Prices on Excludable Public Goods
by Blomquist, Sören & Christiansen, Vidar

2001 Testing for Vertical Fiscal Externalities
by Andersson, Linda & Aronsson, Thomas & Wikström, Magnus

2001 Income Taxation, Commodity Taxation and Provision of Public Goods under Labor Market Distortions
by Aronsson, Thomas & Sjögren, Tomas

2001 Optimal Taxation and Provision of Public Goods in a Unionized Economy
by Aronsson, Thomas & Sjögren, Tomas

2001 Optimal Taxation and Risk-Sharing Arrangements in an Economic Federation
by Aronsson, Thomas & Wikström, Magnus

2001 The Distributional Component of the Price of the Tax Avoidance Service
by Damjanovic, Tatiana

2001 How Much Do We Care About Absolute Versus Relative Income and Consumption?
by Alpizar, Francisco & Carlsson, Fredrik & Johansson-Stenman, Olof

2001 Should We Use Distributional Weights in CBA When Income Taxes Can Deal with Equity?
by Johansson-Stenman, Olof

2001 International Commodity Taxation under Monopolistic Competition
by Andreas Haufler & Michael Pflüger

2001 How large is the gap between present and efficient transport prices in Europe?
by Stef Proost & Kurt Van Dender & C. Courcelle & B. De Borger & J. Peirson & D. Sharp & R. Vickerman & E. Gibbons & M. O'Mahony & Q. Heaney & J. Van den Bergh & E. Verhoef

2001 Optimal urban transport pricing with congestion and economies of density
by Kurt Van Dender & Stef Proost

2001 Pension Reform in Russia: A General Equilibrium Approach
by Kuznetsov Artem & Ordin Oleg

2001 Factor Taxation with Heterogeneous Agents
by Domeij, David & Heathcote, Jonathan

2001 The Optimal Level of Progressivity in the Labor Income Tax in a Model with Competitive Markets and Idiosyncratic Uncertainty
by Toke Ward Petersen

2001 General Equilibrium Tax Policy with Hyperbolic Consumers
by Toke Ward Petersen

2001 Government Spending in a Model of Endogenous Growth with Private and Public Capital
by Dasgupta, D.

2001 What We Owe Our Children, They Their Children,..
by John E. Roemer & Roberto Veneziani

2001 Accessible Pareto-Improvements: Using Market Information to Reform Inefficiencies
by Michael Mandler

2001 Cross-Border Shopping in a Federalist Economy
by Vander LUCAS

2001 Unemployment versus In-work Benefits with Search Unemployment and Observable Abilities
by Boone, Jan & Bovenberg, A Lans

2001 Optimal Labour Taxation and Search
by Boone, Jan & Bovenberg, A Lans

2001 Equilibrium Welfare and Government Policy with Quasi-Geometric Discounting
by Krusell, Per & Kuruscu, Burhanettin & Smith Jr., Anthony A

2001 Globalization and Human Capital Formation
by Andersson, Fredrik & Konrad, Kai A.

2001 Optimal redistribution with heterogeneous preferences for leisure
by BOADWAY, R. & MARCHAND, M. & PESTIEAU, P. & del MAR RACIONERO, M.

2001 Fiscal policy in a growth model with bequest-as-consumption
by MICHEL, Philippe & PESTIEAU, Pierre

2001 Tax Rate Uncertainty and Investment Behavior
by Rainer Niemann

2001 Optimal Debt Maturity under EMU
by Raffaela Giordano

2001 Optimal Fiscal Policy in Overlapping Generations Models
by Carlos Garriga

2001 "More is Less": The Tax Effects of Ignoring Flow Externalities
by Lief K. Sandal & Stein Ivar Steinshamn & R. Quentin Grafton

2001 Corruption, Optimal Taxation and Growth
by Raul A. Barreto & James Alm

2001 On the Use of the Inflation Tax When Nondistortionary Taxes Are Available
by Joydeep Bhattacharya & Joseph H. Haslag

2001 Idiosyncratic Risk in the United States and Sweden: Is There a Role for Government Insurance?
by Martin Floden & Jesper Lindé

2001 A tőkejövedelem optimális adóztatása
by Valentinyi, Ákos

2001 Welfare consequences of a recent tax reform in Mexico
by Carlos M. Urzúa

2001 The National GST and Commonwealth-State Financial Relations: A Neglected Issue
by Row, Richard & Duhs, Alan

2001 Fiscal Federalism in Argentina: Policies, Politics, and Institutional Reform
by Mariano Tommasi & Sebastian Saiegh & Pablo Sanguinetti

2001 International capital tax evasion and the foreign tax credit puzzle
by Kimberley A. Scharf

2001 The employment principle in the EU (Pro and contra) : contra - taxing human capital at source is inefficient and harmful!
by Wolfram F. Richter

2001 The employment principle in the EU (Pro and contra) : pro - before proposing to phase it out, we should try to enforce it
by Tito Boeri

2001 Comparaison des politiques de l'eau en matière de pollution industrielle en France et en Allemagne
by Valérie Castay & François Destandau & Michael Klein & Patrick Point

2000 The Effectiveness of Government Debt and Transfers as Insurance
by Floden, Martin

2000 A Dignostic Framework for Revenue Administration
by Gill, J.B.S.

2000 Optimal Taxation, Global Externalities and Labor Mobility
by Aronsson, T. & Blomquist, S.

2000 Optimal Taxation, Global Externalities and Labor Mobility
by Aronsson, T. & Blomquist, S.

2000 Optimal Commodity Taxes in Australia and their Sensitivity to Consumer Preference and Demographic Specification
by Blacklow, P. & Ray, R.

2000 L'imposition optimale du revenu : une application au cas francais
by d'Autume, A.

2000 Does the Tax System Encourage Too Much Education?
by Alstadsaeter, A.

2000 Optimal Forest Taxation under Private and Social Amenity Valuation
by Koskela, E. & Ollikainen, M.

2000 Optimal Forest Policies in an Overlapping Generations Economy with Timber Bequests
by Amacher, G.S. & Koskela, E. & Ollikainen, M.

2000 Forest Rotation under Spatial and Temporal Interdependence: a Re-Exmination
by Koskela, E. & Ollikainen, M.

2000 Est-il optimal de faire disparaitre la dette publique?
by Artus, P.

2000 Inflation optimale avec contrainte de liquidite et distorsions fiscales
by Artus, P.

2000 Privatization in Emerging Markets
by Joshua, Joshua

2000 Do Monopolies Justifiably Fear Environmental Tax Reforms?
by Thorsten Bay¡nd¡r-Upmann

2000 Capital Income Taxation, Cross-Ownership, and the Structure of Public Spending
by Thomas Dickescheid

2000 Optimal Capital Income Taxation and Redistribution
by Ulrike Vogelgesang

2000 Debt- and Equity-Financed Investment: Equilibrium Structure and Efficiency Implications
by Assaf Razin & Efraim Sadka & Chi-Wa Yuen

2000 Recycling, Producer Responsibility and Centralized Waste Management
by Thomas Eichner & Rüdiger Pethig

2000 Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure
by Matthias Wrede

2000 Time, Self-Selection and User Charges for Public Goods
by Dan Anderberg & Fredrik Andersson & Alessandro Balestrino

2000 Interjurisdictional Competition and Public-Sector Prodigality: The Triumph of the Market over the State?
by Michael Rauscher

2000 International Repercussions of Direct Taxes
by Wolfgang Eggert

2000 Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis
by Lockwood, B.

2000 Endogenous Fertility And The Design Of Family Taxation
by Alessandro Cigno & Annalisa Luporini & Anna Pettini

2000 Tranfers to families with children as a principal-agent problem
by Alessandro Cigno & Annalisa Luporini & Anna Pettini

2000 The Efficiency of Indirect Taxes under Imperfect Competition
by Simon P. Anderson & Andre de Palma & Brent Kreider

2000 Tax Incidence in Differentiated Product Oligopoly
by Simon P. Anderson & Andre de Palma & Brent Kreider

2000 Financing Education Using Optimal Redistributive Taxation
by Craig Brett & John A. Weymark

2000 The Tax Treatment of Interest Expenditures of Multinational Enterprises
by Joulia Ossokina & Herman Vollebergh

2000 Child Care in the Welfare State A critique of the Rosen model
by Iulie Aslaksen & Charlotte Koren

2000 Efficient and Sustainable Management of Product Durability and Recyclability
by Thomas Eichner & Marco Runkel

2000 Gebuehrenstrategien in einem disaggregierten Modell der Abfallwirtschaft
by Thomas Eichner & Rüdiger Pethig

2000 Das Gebuehrenkonzept der DSD auf dem oekonomischen Pruefstand
by Thomas Eichner & Rüdiger Pethig

2000 Comparing the Marginal Excess Burden of Labor, Gasoline, Cigarette and Alcohol Taxes: An Application to the United Kingdom
by Parry, Ian

2000 Tax Implementability of Fair Allocations
by Yukihiro Nishimura

2000 Optimal Commodity Taxation for Reduction of Envy
by Yukihiro Nishimura

2000 Optimal Nonlinear Income Taxation for Reduction of Envy
by Yukihiro Nishimura

2000 Tax Analysis and Revenue Forecasting
by Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA

2000 Стратегия Развития Системы Городского Самоуправления В Новых Экономических Условиях
by Kaluzhsky, Mikhail

2000 Optimal Taxation in Dynamic Economies with Increasing Returns
by Mino, Kazuo

2000 Carrots and sticks for new technology: Abating greenhouse gas emissions in a heterogeneous and uncertain world
by Robalino, David & Lempert, Robert

2000 A Reconsideration of the Optimal Income Tax
by Kevin Roberts

2000 Environmental Tax Interactions When Pollution Affects Health or Productivity
by Roberton C. Williams

2000 Health Effects in a Model of Second-Best Environmental Taxation or Reconsidering "Reconsidering the Tax-Interaction Effect"
by Roberton C. Williams

2000 The Optimal Treatment of Tax Expenditures
by Emmanuel Saez

2000 The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes
by Emmanuel Saez

2000 The Optimal Elasticity of Taxable Income
by Joel Slemrod & Wojciech Kopczuk

2000 Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution
by Gilbert E. Metcalf

2000 Youth Smoking in the U.S.: Evidence and Implications
by Jonathan Gruber & Jonathan Zinman

2000 A Framework for Assessing Estate and Gift Taxation
by Louis Kaplow

2000 Tax and Subsidy Combinations for the Control of Car Pollution
by Don Fullerton & Sarah West

2000 Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses
by Emmanuel Saez

2000 Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does it Cost?
by A. Lans Bovenberg & Lawrence H. Goulder

2000 Behavioral and Distributional Effects of Environmental Policy Introduction
by Carlo Carraro & Gilbert E. Metcalf

2000 Using Elasticities to Derive Optimal Income Tax Rates
by Emmanuel Saez

2000 The Elasticity of Taxable Income: Evidence and Implications
by Jon Gruber & Emmanuel Saez

2000 Is Addiction "Rational"? Theory and Evidence
by Jonathan Gruber & Botond Koszegi

2000 Two Generalizations of a Deposit-Refund System
by Don Fullerton & Ann Wolverton

2000 TaxTrans: Computer Assisted Learning Software for the Analysis of Taxes and Transfers in General and Partial Equilibrium
by Creedy, J.

2000 Tax Models and their Uses
by Creedy, J.

2000 Tax Reform and Automatic Stabilization
by Thomas J. Kniesner & James P. Ziliak

2000 Wealth Distribution and Optimal Inheritance Taxation in Life-Cycle Economies with Intergenerational Transfers
by Heer, Burkhard

2000 Redistribution And Subsidies For Higher Education
by Iñigo Iturbe Ormaetxe & Carmen Beviá

2000 Public Policy for Efficient Education
by Fisher, Walter H. & Keuschnigg, Christian

2000 Vertical income tax externalities and fiscal interdependence: Evidence from the US Model
by Alejandro Esteller-Moré & Albert Solé-Ollé

2000 Optimal Taxation, Global Externalities and Labor Mobility
by Aronsson, Thomas & Blomquist, Sören

2000 Optimal Taxation, Global Externalities and Labor Mobility
by Aronsson, Thomas & Blomquist, Sören

2000 International Cooperation over Green Taxes: On the Impossibility of Achieving a Probability-One Gain
by Aronsson, Thomas & Backlund, Kenneth & Löfgren, Karl-Gustaf

2000 Factor Taxation with Heterogeneous Agents
by Domeij, David & Heathcote, Jonathan

2000 Commodity taxation and social welfare: the generalised Ramsey rule
by David Coady & Jean Dreze

2000 The Marginal Excess Burden of Taxes in the Russian Transition
by Bogdanova Maria & Krupenina Galina & Movshovich Solomon

2000 Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles
by Lockwood, Ben

2000 Is Tax Policy Coordination Necessary?
by Kollintzas, Tryphon & Philippopoulos, Apostolis & Vassilatos, Vanghelis

2000 A simple measure of risk aversion in the large and an application
by CHANDER, Parkash

2000 Bad Policies Under an Autocrat's Production
by Byeongju Jeong

2000 Commodity Taxation and Social Welfare: The Generalised Ramsey Rule
by David Coady & Jean Dreze

2000 Income taxation and production efficiency in a simple two-sector economy
by Thomas Gaube

2000 original papers : Altruism, redistribution and social insurance
by Udo Ebert & Oskar von dem Hagen

2000 Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information
by Petter Osmundsen & Guttorm Schjelderup & Kåre Petter Hagen

2000 Occupational risks, social insurance and investments in education
by Dan Anderberg

2000 Theoretically robust but empirically invalid? An experimental investigation into tax equivalence
by Rudolf Kerschbamer & Georg Kirchsteiger

2000 The Optimal Taxation Theory Revisited: The Case of Inverse Demands
by Hoanjae Park & Kun-Ha Hwang

2000 Reforma Fiscal y Bienestar: El Caso de Chile
by Manuel A Gómez & Antonio Seijas

2000 Taxes at the Crossing
by Ladislav Minèiè

2000 Do Debt Flows Crowd Out Equity Flows or the Other Way Round?
by Assaf Razin & Efraim Sadka & Chi-Wa Yuen

2000 Optimality of workfare with heterogeneous preferences
by Katherine Cuff

2000 Productivity-enhancing public investment and benefit taxation: the case of factor-augmenting public inputs
by James P. Feehan & Mutsumi Matsumoto

2000 Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates: Comment
by Michel Strawczynski & Momi Dahan

2000 Two Generalizations of a Deposit-Refund Systems
by Ann Wolverton & Don Fullerton

1999 Spend Now, Pay Later? Tax Smoothing & Fiscal Sustainability in South Asia
by Cashin, P. & Haque, N. & Olekalns, N.

1999 Modelling Indirect Tax Reform in Australia: Should Tax Rates Be Uniform?
by Creedy, J.

1999 Fiscal Policy in Sweden: Effects of EMU Criteria Convergence
by Hatemi-J, Abdulnasser

1999 Testing For Tax Smoothing In A General Equilibrium Model Of Growth
by Jim Malley & Apostolis Philippopoulos & George Economides

1999 On Environmental Taxation Under Uncertainty
by Aronsson, T. & Blomquist, S.

1999 On Environmental Taxation Under Uncertainty
by Aronsson, T. & Blomquist, S.

1999 Tax incidece in Differentiated product Oligopoly
by Anderson, S.P. & de Palma, A. & Kreider, B.

1999 The Efficiency of Indirect Taxes Under Imperfect Competition
by Anderson, S.P. & de Palma, A. & Kreider, K.

1999 `When Water Is No Longer Heaven Sent: Comparative Pricing Analysis in an AGE Model
by Decaluwe, B. & Patry, A. & Savard, L.

1999 Risky Education, Taxation, and Mobility of Labor
by Poutvaara, P.

1999 On Optimal Agri-Environmental Policy: a Public Finance View
by Ollikainen, M.

1999 Labour Market Rents and Irish Industrial Policy
by Walsh, F.

1999 Common Agency with Outside Options; the Case of International Taxation of an MNE
by Olsen, T.E. & Osmundsen, P.

1999 Common Agency with Outside Options; the Case of International Taxation of an MNE
by Olsen, T.E. & Osmundsen, P.

1999 Environmental Taxes on Exhaustible Resources
by Amundsen, E.S. & Schob, R.

1999 Environmental Taxes on Exhaustible Resources
by Amundsen, E.S. & Schob, R.

1999 The Economic Policy of Fiscal Consolidations: The European Experience
by Zaghini, A.

1999 The Economic Policy of Fiscal Consolidations: The European Experience
by Zaghini, A.

1999 Is Tax Policy Coordination Necessary?
by Kollintzas, T. & Philippopoulos, A. & Vasillatos, V.

1999 Should Education be Taxed when Agents are Altruistic?
by Barthelemy, V.

1999 Optimal Tax Mix and Public Goods Supply Under Multilateral Tax Evasion
by Hindriks, J.

1999 The Targeting of Social Security: a Tax Reform Approach
by Hindriks, J.

1999 Why are the Data at Odds with Theory? Growth and (Re-)Distributive Policies in Integrated Economies
by Rehme, G.

1999 Distributive Policies and Economic Growth: an Optimal Taxation Approach
by Rehme, G.

1999 Contra-Cyclical Fiscal Policy- Is it Dead?
by McCracken, M.

1999 Is Tax Policy Coordination Necessary?
by Kollintzas, T. & Philippopoulos, A. & Vasillatos, V.

1999 International Tax Coordination: Indirect Taxation
by De Bonis , Valeria

1999 Vertical income tax externalities and fiscal interdependence: evidence from the US
by Esteller-Moré, Álex & Solé-Ollé, Albert

1999 Mobility and reliefs for traveling expenses to work
by Wrede, Matthias

1999 A note on reliefs for traveling expenses to work
by Wrede, Matthias

1999 Optimal Capital Income Taxation and Redistribution
by Ulrike Vogelgesang & Ulrike Ludden

1999 Time, Self-Selection and User Charges for Public Goods
by Anderberg, D. & Andersson, F. & Balestrino, A.

1999 The Uneasy Case for the Flat Tax
by Francis Buckley & Eric Rasmusen

1999 Accounting for Growth in Post-Soviet Russia
by Daniel Berkowitz and David N. DeJong & Daniel Berkowitz and David N. DeJong

1999 Are Cigarette Bans Really Good Economic Policy?
by Frank S. Reinhardt & David E.A. Giles

1999 Recycling, Producer Responsibility and Centralized Waste Management
by Thomas Eichner & Rüdiger Pethig

1999 First-Best and Second-Best Regulation of Solid Waste under Imperfect Competition in a Durable Good Industry
by Marco Runkel

1999 Product design and markets for recycling, waste treatment and disposal
by Thomas Eichner & Rüdiger Pethig

1999 Subsistence level and theory of the welfare state
by Thomas Eichner

1999 Optimal Income Taxation With Quasi-Linear Preferences Revisited
by Robin Boadway & Katherine Cuff & Maurice Marchand

1999 Monitoring Job Search as an Instrument for Targeting Transfers
by Robin Boadway & Katherine Cuff

1999 A Minimum Wage can be Welfare-Improving and Employment-Enhancing
by Robin Boadway & Katherine Cuff

1999 The Distributional Effects of Carbon Regulation: Why Auctioned Carbon Permits are Attractive and Feasible
by Peter Cramton & Suzi Kerr

1999 Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System
by Henning Strand

1999 Tax Structure and Government Behavior: Implications for Tax Policy
by Roger H. Gordon & John D. Wilson

1999 The Usual Excess-Burden Approximation Usually Doesn't Come Close
by Lawrence H. Goulder & Roberton C. Williams III

1999 Transfer Motives and Tax Policy
by Louis Kaplow

1999 Distortionary Taxation and Labor Supply: Evidence from Canada
by CARDIA, Emanuela & KOZHAYA, Norma & RUGE-MURCIA, Francisco J.

1999 When Water is no Longer Heaven Sent: Comparative Pricing Analysis in an AGE Model
by Decaluwé, B. & Patry, A. & Savard, L.

1999 Privacy, time consistent optimal labor income taxation and education policy
by Konrad, Kai A.

1999 Privacy, time consistent optimal labor income taxation and education policy
by Kai A. Konrad

1999 Anatomy of Policy Complementarities
by Orszag, Mike & Snower, Dennis J.

1999 Anatomy of Policy Complementarities
by Orszag, J. Michael & Snower, Dennis J.

1999 On Environmental Taxation under Uncertainty
by Blomquist, Sören & Aronsson, Thomas

1999 Fiscal Externalities and Asymmetric Information in an Economic Federation
by Aronsson, Thomas & Wikström, Magnus

1999 Comments on Social Insurance and the Optimum Piecewise Linear Income Tax
by Lundholm, Michael

1999 Succession Og Samfunds- Økonomisk Effektivitet
by Blomgren-Hansen, Niels

1999 A note on testing for tax-smoothing in general equilibrium
by Jim Malley & Apostolis Philippopoulos

1999 On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy
by Jukka Pirttilä & Matti Tuomala

1999 Taxes and Quotas for a Stock Pollutant with Multiplicative Uncertainty
by Michael Hoel & Larry Karp

1999 Optimal Environmental Taxation When Goods and Contamination are Durable
by Sagasta Elorza, Amagoia

1999 A Theory of Optimum Tariff Under Revenue Constraint
by hatta, T. & Ogawa, Y.

1999 Do Debt Flows Crowd Out Equity Flows or the Other Way Round?
by Assaf Razin & Efraim Sadka & Chi-Wa Yuen

1999 Active Citizen's Income, Unconditional Income and Participation under Imperfect Competition: A Normative Analysis
by Van der Linden, Bruno

1999 A Minimum Wage Can Be Welfare-Improving and Employment-Enhancing
by Robin Boadway & Katherine Cuff

1999 Monitoring Job Search as an Instrument for Targeting Transfers
by Robin Boadway & Katherine Cuff

1999 Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy
by Konrad, Kai A.

1999 Inefficient Redistribution
by Acemoglu, Daron & Robinson, James A

1999 Optimal redistribution with unobservable preferences for an observable merit good
by DEL MAR RACIONERO, Maria

1999 Trade Reform Diagnostics with Many Households, Quotas, and Tariffs
by James E. Anderson

1999 Reforming the Australian Tax Transfer System
by Patricia Apps

1999 Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate
by Julie Smith

1999 Taxation in an economy with private provision of public goods
by Josef Falkinger & Johann K. Brunner

1999 Responsibility, talent, and compensation: A second-best analysis
by Dirk Van de gaer & Marc Fleurbaey & Walter Bossert

1999 Alcohol taxes, tax revenues and the Single European Market
by Ian Crawford & Sarah Tanner

1999 Marginal Indirect Tax Reform in Australia
by John Greedy

1999 Three Sides of Harberger Triangles
by James R. Hines

1998 A Comparison of Sales Taxes
by Ira N. Gang & Arindam Das-Gupta

1998 Tax Smoothing in a Financially Repessed Economy: Evidence from India
by Cashin, P. & Olekalns, N. & Sahay, R.

1998 Differential Consumption Taxes and Equity: The Limits to Redistribution
by Creedy, J.

1998 Non-Uniform Indirect Taxation, Horizontal in Equity and Re-Ranking
by Creedy, J.

1998 Indirect Tax Reform in AUstralia: The Welfare Effects on Different Demographic Groups
by CReedy, J.

1998 The Equity Implications of Changing the Tax Basis for Pension Funds
by Atkinson, M.E. & Creedy, J. & Know, D.M.

1998 The Built-In Flexibility of Taxation: Some Basic Analytics
by Creedy, J. & Gemmell, N.

1998 Cigarette and Tobacco Consumption: Have Anti-Smoking Policies Made a Difference?
by Bardsley, P. & Olekans, N.

1998 Some Long Run Evidence on Tax Smoothing
by Crosby, M. & Olekalns, N.

1998 Labour Taxation in a Unionised Economy with Home Production
by Kolm, Ann-Sofie

1998 Anatomy of Policy Complementarities
by Orszag, J. Michael & Snower, Dennis J.

1998 Conflict Resolution Under Asymmetric Information
by Bester, Helmut & Wärneryd, Karl

1998 Labour Taxation in a Unionised Economy with Home Production
by Kolm, A.-S.

1998 Optimal Unemployment Insurance in Search Equilibrium
by Fredriksson, P. & Holmlund, B.

1998 The Political Economy of Publicly Provided Private Goods
by Blomquist, S. & Christiansen, V.

1998 Idiosyncratic Risk in the U.S. and Sweden: Is there a Role for Government Insurance?
by Floden, M. & Linde, J.

1998 Tax Arbitrage and Labour Supply
by Agell, J. & Persson, M.

1998 Welfare Cost Measurement and Excess Burden in CGE Models
by Halonsen, L. & Mathiesen, L.

1998 Fortress Building in Global Tax Competition
by Konrad, K.A. & Schjelderup, G.

1998 Strategic Tax Competition; Implications of National Ownership
by Olsen, T.E. & Osmundsen, P.

1998 Anatomy of Policy Complementarities
by Orszag, J.M. & Snower, D.J.

1998 Poll Subsidy and Excise Tax
by Boyer, M.M.

1998 "The Politics of State Gasoline Taxes"
by Glazer, A. & Brunell, T.L.

1998 On the Taxation of Trade Within and Between Households
by Apps, P.F. & Rees, R.

1998 Tax Reforms in Viet Nam: a Selective Analysis
by Mundle, S.

1998 Cost Manipulation in an Asymmetric Oligopoly: The Taxation Problem
by Long, N.V. & Soubeyran, A.

1998 Cost Manipulation in Oligopoly: A Duality Approach
by Long, N.V. & Soubeyran, A.

1998 Time-Consistent Linear Taxation and Redistribution in an Overlapping-Generations Framework
by Michel, P. & Paul, T.

1998 Testing the Tax Smoothing Hypothesis of Fiscal Policy: Some Evidence from Italy
by Barisone, G.M.

1998 Distortionary Taxes Preserve the Environment
by Gaube, Thomas

1998 What Is Wrong with the Flat Tax?
by Sinclair, P.J.N. & Renstrom, T.

1998 Optimal Trade Policy When A Foreign Monopolist Has Unknown Costs: An Incentive-Compatible Approach
by Aditya Bhattacharjea

1998 Optimal Trade Policy When A Foreign Monopolist Has Unknown Costs: An Incentive-Compatible Approach
by Aditya Bhattacharjea

1998 Pre-announced optimal tax reform
by Paul Klein & David Domeij

1998 Economia sintetica
by Luis Vildosola

1998 Optimal Taxation in Life-Cycle Economies
by Andrés Erosa & Martin Gervais

1998 A simple proof of the efficiency of the poll tax
by Michael Smart

1998 Flat tax reform
by Michael Smart

1998 Taxes, Growth and Welfare in an Endogenous Growth Model with Overlapping Generations
by Meijdam, A.C.

1998 Non-Verifiable Emissions, Voluntary Agreements, and Emission Taxes
by Karine Nyborg

1998 Optimality of Workfare with Heterogeneous Preferences
by Katherine Cuff

1998 A note on nonlinear taxation in an overlapping generations model
by Brett, Craig

1998 Three Sides of Harberger Triangles
by James R. Hines, Jr.

1998 Deadweight Costs and the Size of Government
by Gary S. Becker & Casey B. Mulligan

1998 Tax Arbitrage and Labor Supply
by Jonas Agell & Mats Persson

1998 Privatization in Emerging Markets
by Joshua Aizenman

1998 Optimal CO2 Abatement in the Presence of Induced Technological Change
by Lawrence H. Goulder & Koshy Mathai

1998 Taxes and Employment Subsidies in Optimal Redistribution Programs
by Paul Beaudry & Charles Blackorby

1998 Exogenous Targeting Instruments as a Solution to Group Moral Hazards
by John Spraggon

1998 The Political Economy of Publicly Provided Private Goods
by Blomquist, Sören & Christiansen, Vidar

1998 Optimal Unemployment Insurance in Search Equilibrium
by Fredriksson, Peter & Holmlund, Bertil

1998 Rent Taxation when Cost Tranfers are Possible, but Costly
by Halvorsen, H.E. & Lund, D.

1998 Idiosyncratic Risk in the U.S. and Sweden: Is there a Role for Government Insurance?
by Flodén, Martin & Linde, Jesper

1998 Tax Arbitrage and Labor Supply
by Agell, Jonas & Persson, Mats

1998 Incitation à innover et taxe environnementale : le rôle de la conscience écologique
by Dorothée BRÉCARD

1998 Anatomy of Policy Complementarities
by Orszag, Mike & Snower, Dennis J.

1998 The Design of Optimal Education Policies
by De Fraja, Gianni

1998 Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996
by Piketty, Thomas

1998 The effects of economic integration on the provision of mandatory education as a redistributive policy
by DEL REY CANTELI, Elena

1998 Optimal tax mix with merit goods
by RACIONERO, Maria del Mar

1998 Oil, coffee and the dynamic commons problems in Colombia
by Mauricio Cárdenas & Zeinab Partow

1998 An Axiomatic Proof of Mirrlees' Formula
by Homburg, Stefan

1998 Vertical Tax Externalities in the Theory of Fiscal Federalism
by Michael Keen

1998 Optimal Taxation of FDI in a Small Open Economy
by Sangwhan Lho

1998 The balance between specific and ad valorem taxation
by Michael Keen

1997 Risk, Optimal Government Finance, and Monetary Policies in a Growing Economy
by Grinols, E-L & Turnovsky, S-J

1997 Marginal Indirect Tax Reform in Australia
by Creedy, J

1997 Tax Compliance Games with Imperfect Auditing
by Bardsley, P.

1997 Tax Arbitrage and Labor Supply
by Agell, Jonas & Persson, Mats

1997 Price Subsidies versus Public Provision
by Blomquist, Sören & Christiansen, Vidar

1997 The Political Economy of Public Employment Programs
by Fredriksson, Peter

1997 Risk, Optimal Government Finance, and Monetary Policies in a Growing Economy
by Grinols, E-L & Turnovsky, S-J

1997 Tax Arbitarge and Labor Supply
by Agell, J. & Presson, M.

1997 Unemployment Insurance in Theory and Practice
by Holmlund, B.

1997 Marginal and Non Marginal Commodity Tax Reforms with Rank Two and Rank Three Demographic Demand Systems
by Ray, R

1997 Revenue Neutral Trade Reform With Many Households, Quotas and Tariffs
by Anderson, J-E

1997 Redistribution and the marginal Cost of Public Funds
by Sandmo, A.

1997 On the Second-Order Properties of Optimal Taxation
by Hakonsen, L

1997 An Investigation into Alternative Representations of the Average and Marginal Cost of Public Funds
by Hakonsen, L.

1997 Income Taxation and Finite Horizons in a Human Capital Growth Model
by Iza, A & Echevarria, C-A

1997 Systeme de retraite, repartition des revenus et inegalites entre retraites
by Artus, P. & Legros, F.

1997 Productivity of the Nigerian Tax System: 1970-1990
by Ariyo, A.

1997 Economic Growth, (Re-)Distributive Policies, Capital Mobility and Tax Competition in Open Economies
by Rehme, G.

1997 Can Waste Improve Welfare?
by Pelloni, A. & Waldmann, R.

1997 A Tax-Mix Change: Efefcts on Income Distribution, Labour Supply and Saving Behaviour
by Apps, P.

1997 Low Income Traps for Working Families
by Ingles, D

1997 International Market Structuring with a Multinational Enterprise
by Ahn, Sukwhan & Soo Kan, In

1997 Leviathan and Competition among Jurisdictions: The Case of Benefit Taxation
by Rauscher, Michael

1997 Capital tax competition with three tax instruments
by Eggert, Wolfgang

1997 On the optimal tax policy mix when consumers and firms are imperfectly mobile
by Genser, Bernd & Haufler, Andreas

1997 Nationale Umweltpolitik und internationale Integration: Theoretische Ansätze im Überblick
by Killinger, Sebastian & Schmidt, Carsten

1997 Environmental tax reform and the double dividend: An econometric demand analysis
by Scholz, Christian M.

1997 On the efficiency of uniform taxation in a many-consumer economy
by Michael Smart

1997 Growth and the Cycle : Creative Destruction versus Entrenchment
by Uhlig, H.F.H.V.S. & Canton, E.J.F.

1997 Privatization, public investment and capital income taxation
by Huizinga, H.P. & Nielsen, S.B.

1997 On the construction of cersonal, corporate and effective overall marginal tax rates for Canada (1977-1992)
by Gogas, Periklis

1997 Taxation by Telecommunications Regulation
by Jerry Hausman

1997 Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs
by James E. Anderson

1997 The Optimal Tax Rate for Capital Income is Negative
by Kenneth L. Judd

1997 Optimal Tax Progressivity in Imperfect Labour Markets
by Peter Birch Sørensen

1997 Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-linear Income Tax
by Josefsson, Anneli

1997 Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs
by Anderson, James E.

1997 Corporate Income Taxation and Signaling
by Kwang Soo Cheong

1997 Joint Trade Liberalization and Tax Reform in a Small Open Economy: The Case of Egypt
by Denise Eby Konan & Keith Maskus

1997 Interjurisdictional Competition and the Efficiency of the Public Sector: The Triumph of the Market over the State?
by Rauscher, Michael

1997 The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96
by Newbery, David M G & Revesz, Tamas

1997 Redistributive taxation and migration under uncertainty
by LEITE-MONTEIRO, Manuel

1997 Redistribution with unobservable bequests: a case for taxing capital income
by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre

1997 The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion
by F. FORTE

1997 The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion
by F. FORTE

1997 Tax Effects in Canadian Equity Option Markets
by Moshe Arye Milevsky & Eliezer Z. Prisman

1997 Imposición óptima: un panorama introductorio
by Salvador López

1996 Optimal Environmental Taxation
by Jaeger, W.K.

1996 Commodity Tax Harmonisation and Public Goods
by Sophia Delipalla

1996 Australian Evidence on Tax Smoothing and the Optimal Budget Surplus
by Olekalns, N.

1996 Tariffs and Production Subsidies as Devices to Relax the Incentive Problem of a Progressive Income Tax System
by Naito, H.

1996 The Impact of a Unilateral Carbon Tax on Carbon-Intensive Industries: Evidence from Norway
by Golombek, R.

1996 Dynamic Tax Smoothing with Financial Instruments
by Paalzow, Anders

1996 Double Dividended Environmental Taxation and Canadian Carbon Emissions Control
by McKitrick, R

1996 Tax reform of the Century - the Swedish Experiment
by Agell, J & Englund, P & Sodersten, J

1996 Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
by Ray, R.

1996 Intertemporal Revenue-Smoothing in the Postwar United States and Canada
by Akhand, H-A & Marshall, J-B

1996 Australian Taxation in the Context of our broader Economic and Trading Priorities
by Warren, N. P.E.

1996 Land Values, Speculation, and Land Taxation in Rapid Developing Countries
by Riew, J.

1996 Does Equality Promote Growth?
by Folster, S. & Trofimov, G.

1996 On Optimal Taxation of Housing
by Cremer, H. & Gahvari, F.

1996 Taxation of Financial Assets and Capital Market Development in Nigeria
by Inanga, E.L. & Emenuga, C.

1996 Optimal Taxation and the Private provision of Public Goods
by Itaya, J.I. & De Meza, D. & Myles, G.D.

1996 Banks, Currency and Optimal taxation with and without Perfect Comeptition
by Sinclair, P.J.N. & Mullineux, A.W.

1996 Discrete-Time redistributive Taxation in a Continuous-Time Economy
by Renstrom, T.I.

1996 Factor taxation, income distribution, and capital market integration
by Haufler, Andreas

1996 Interjurisdictional competition and the efficiency of the public sector: The triumph of the market over the state?
by Rauscher, Michael

1996 Financing and the Optimal Provision of Public Expenditure by Decentralized Agencies
by Boadway, R & Horiba, I & Jha, R

1996 The Dual Role of Money and Optimal Financial Taxes
by Huizinga, H.P.

1996 Trade Reform with a Government Budget Constraint
by James E. Anderson

1996 Revenue-Raising vs. Other Approaches to Environmental Protection: The Critical Significance of Pre-Existing Tax Distortions
by Lawrence H. Goulder & Ian W. H. Parry & Dallas Burtraw

1996 Should Transfer Payments Be Indexed to Local Price Levels?
by Edward L. Glaeser

1996 Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
by Roger H. Gordon & Soren Bo Nielsen

1996 On and Off the Frontier: Growth Empirics where Taxes Affect Growth
by Gerry Boyle; & Thomas McCarthy

1996 Does Equality Promote Growth?
by Fölster , Stefan & Trofimov, Georgi

1996 Occupational Choice and Profit Taxation Under Informational Asymmetries
by Kwang Soo Cheong

1996 Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes
by Ritva Immonen & Ravi Kanbur & Michael Keen & Matti Tuomala

1996 Public Capital and Optimal Taxes Without Commitment
by Benhabib, J. & Rustichini, A. & Velasco, A.

1996 Optimal Taxes Without Commitment
by Benhabib, J. & Rustichini, A.

1996 The Welfare Analysis of Fiscal Policy: A Simple Unified Account
by James E. Anderson & Will Martin

1996 The Costs of Taxation and the Marginal Efficiency Cost of Funds
by Joel Slemrod & Shlomo Yitzhaki

1996 Impacto de las reformas estructurales sobre la eficiencia y la equidad: la experiencia colombiana en los noventa
by Mauricio Cárdenas & Catalina Gutiérrez

1995 Measuring Marginal Income Tax Rates for Indididuals in Canada: Averages and Distributions Over Time
by Davis, J.B. & Zhang, J.

1995 Partner Leasing in Sweden
by Angelin, K. & Jennergren, L.P.

1995 Was the Tax Reform Fully Financed?
by Kristoffersson, A.

1995 Taxes and Job Mobility in the Swedish Labor Market
by Lundborg, P.

1995 The Impact of Tax Reform on Foreign Direct Investment
by Moden, K.M.

1995 Assessing the Effects of Swedish Tax and Benefit Reforms on Income Distribution Using Different Income Concepts
by Bjorklund, A. & Palme, M. & Svensson, I.

1995 On the Legitimacy of Green Trade Policy
by Maestad, O.

1995 The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy
by Mignolet, M.

1995 Capital Gains Taxation and Residential Mobility in Sweden
by Lundborg, P. & Skedinger, P.

1995 Taxes and Job Mobility in Sweden
by Lundborg, P.

1995 Optimal Taxation of Capital Incoem in a growth Model with Monopoly Profits
by Jang-Ting, G. & Lansing, J.K.

1995 Environmental Policy and International Trade
by McKibbin, W.J. & Wilcoxen, P.J.

1995 Tax Reforms in Tanzania: Motivations, Directions and Implications
by Osoro, N.E.

1995 Economic Measurement and the Bias in Policy Choice
by Myles, G.D.

1995 Taxation and the Control of International Oligopoly
by Myles, G.D.

1995 Commodity Taxation and Production Efficiency
by Iritani, J. & Kuga, K.

1995 Transfer pricing under an origin based VAT system
by Genser, Bernd & Schulze, Günther G.

1995 Income Taxation, Environmental Emissions and Technical Progress
by Perroni, Carlo

1995 International Capital Tax Evasion and the Foreign Tax Credit Puzzle
by Scharf, Kimberley Ann

1995 Some Issues About the Norwegian Capital Income Imputation Model
by Karl Ove Aarbu

1995 The Effect of a Consumption Tax on the Rate of Interest
by Martin Feldstein

1995 The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases
by Martin Feldstein & Daniel Feenberg

1995 The Taxation of Two Earner Families
by Martin Feldstein & Daniel Feenberg

1995 Do Labor Rents Justify Strategic Trade and Industrial Policy?
by William T. Dickens

1995 Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses
by A. Lans Bovenberg & Lawrence H. Goulder

1995 Tax Avoidance and the Deadweight Loss of the Income Tax
by Martin Feldstein

1995 The Incentive Effects of Property Taxes on Local Governments
by Edward L. Glaeser

1995 Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth
by Massimo FLORIO

1995 Optimal Forest Taxation with Multiple-Use Characteristics of Forest Stands
by Erkki Koskela & Markku Ollikainen

1995 Commodity Tax Harmonization with Public Goods - An Alternative Perspective
by Lockwood, Ben

1995 A Theory of the Welfare State
by Sinn, Hans-Werner

1995 Stabilization Policy, Learning by Doing, and Economic Growth
by Martin, Philippe & Rogers, Carol Ann

1995 Optimal Stabilization Policy in the Presence of Learning by Doing
by Martin, Philippe & Rogers, Carol Ann

1995 The Political Economy of Coal Subsidies in Europe
by Anderson, Kym

1994 Quelques règles pour concevoir de "bonnes" taxes écologiques suivies d'une Evaluation du projet suisse de taxe CO2
by Philippe THALMANN

1994 Increasing returns-to-Scale Evasion Technologies and Optimal Commodity Taxation
by Scharf, Kimberley Ann

1994 Consequences of environmental tax reform for involuntary unemployment and welfare
by Bovenberg, A.L. & van der Ploeg, F.

1994 A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
by Louis Kaplow

1994 Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses
by A. Lans Bovenberg & Lawrence H. Goulder

1994 Environmental Taxation and the "Double Dividend:" A Reader's Guide
by Lawrence H. Goulder

1994 Technological Linkages, Market Structure, and Optimum Production Policies
by Douglas Holtz-Eakin & Mary E. Lovely

1994 Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs
by Karla Hoff & Andrew B. Lyon

1994 A Normative Analysis of Wage Subsidies and Unemployment Benefits Under Fixed Number of Working Hours
by Salvador LÓPEZ

1994 Environmental Policy Under Oligopoly with Endogenous Market Structure
by Katsoulacos, Yannis & Xepapadeas, Anastasios

1994 Optimal Transportation Policy with Strategic Locational Choice
by Thisse, Jacques-François & Wildasin, David

1994 Should a Carbon Tax be Differentiated Across Sectors?
by Hoel, Michael

1994 Redistributive Politics and Economic Efficiency
by Dixit, Avinash K & Londregan, John

1994 Optimal non-linear income taxation when income from elastic labour supply is costly to monitor
by SCHROYEN, Fred

1994 Do Labor Market Rigidities Fulfill Distributive Objectives?: Searching for the Virtues of the European Model
by Gilles Saint-Paul

1994 Collection Lags and the Optimal Inflation Tax: A Reconsideration
by Alex Mourmouras & José A. Tijerina

1994 Alcohol Tax Equalization and Social Costs
by Henry Saffer & Frank Chaloupka

1994 Why Stamp Duties are an Increasing Financial Burden on Australian Home Buyers
by Wood, Gavin A.

1994 Issues in the Design of Environmental Excise Taxes
by Thomas A. Barthold

1993 Financing public goods: Voluntary contributions and income taxation
by Nett,Lorenz & Peters,Wolfgang

1993 Environmental policy, public goods and the marginal cost of public funds
by van der Ploeg, F. & Bovenberg, A.L.

1993 Green policies and public finance in a small open economy (Revised version)
by Bovenberg, A.L. & van der Ploeg, F.

1993 Optimal taxation, public goods and environmental policy with involuntary unemployment
by Bovenberg, A.L. & van der Ploeg, F.

1993 Direct crowding out, optimal taxation and pollution abatement
by van der Ploeg, F. & Bovenberg, A.L.

1993 Evasion and Time Consistency in the Taxation of Capital Income
by Robin W. Boadway & Michael Keen

1993 Arz iktisadı yaklaşımında nisbi fiyatların etkisi ve Keynezyen sisteme getirilen eleştiriler
by Bilgili, Faik

1993 Energy Taxes: Traditional Efficiency Effects and Environmental Implications
by Lawrence H. Goulder

1993 Tax Evasion and the Allocation of Capital
by Don Fullerton & Marios Karayannis

1993 Energy Taxes and Aggregate Economic Activity
by Julio J. Rotemberg & Michael Woodford

1993 Presidential Leadership and the Reform of Fiscal Policy: Learning from Reagan's Role in TRA 86
by Robert P. Inman

1993 Progressivity of Capital Gains Taxation with Optimal Portfolio Selection
by Michael Haliassos & Andrew B. Lyon

1993 Does a Tougher Environmental Policy Raise Unemployment? Optimal Taxation, Public Goods and Environmental Policy With Rationing of Labour Supply
by Bovenberg, A Lans & van der Ploeg, Frederick

1993 Convergence in Growth Rates: A Quantitative Assessment of the Role of Capital Mobility and International Taxation
by Razin, Assaf & Yuen, Chi-Wa

1993 Green Policies in a Small Open Economy
by Bovenberg, A Lans & van der Ploeg, Frederick

1993 Optimal Tax Policy, Government Myopia and Insolvency
by Levine, Paul L & Pearlman, Joseph

1993 Convergence in Growth Rates: The Role of Capital Mobility and International Taxation
by Razin, Assaf & Yuen, Chi-Wa

1993 Risk Taking and Optimal Taxation in the Presence of Nontradable Human Capital
by Zuliu Hu

1992 The Laffer Curve, Precautionary Taxation, and Paying Down the National Debt
by Vivek H. Dehejia & Nicholas Rowe

1992 Towards a Theory of the Direct-Indirect Tax Mix
by Robin Boadway & Maurice Marchand & Pierre Pestieau

1992 Taxation For Development In Viet Nam
by David Dapice & Glenn Jenkins & Richard Patten

1992 Environmental Policy, Public Finance and the Labour Market in a Second-best World
by Bovenberg, A Lans & van der Ploeg, Frederick

1992 Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach
by Estache, Antonio & van Wijnbergen, Sweder

1992 Distributional Conflicts, Power and Multiple Growth Paths
by Saint-Paul, Gilles & Verdier, Thierry

1992 Public Finance in Models of Economic Growth
by Barro, Robert J. & Sala-i-Martin, Xavier

1992 Towards a theory of the direct-indirect tax mix
by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre

1992 Theory and Policy: A Comment on Dixit and on Current Tax Theory
by Vito Tanzi

1991 On the Many Kinds of Growth
by Eckstein, Zvi & Foulides, Costas & Kollintzas, Tryphon

1991 The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags
by Avinash Dixit

1990 Testing the Stationary Search Model
by Christoph M. Schmidt

1990 Optimal Subsidization and Structural Change under Monopolistic Competition with Technical Progress a la Ethier
by Ziesemer, Thomas

1989 Optimal Pricing in the Telecommunications Market
by Lang, Harald & Lundgren, Stefan

1988 Self Selection and Administration Cost in the Formation of Tax Structure
by George Warskett & Stanley L. Winer & Walter Hettich

1987 Cost-Effectiveness Of After-Tax Financing: Flow-Through Shares In Canada
by Glenn Jenkins

1987 How Effective are Government R&D Subsidies: The Empirical Evidence
by Fölster, Stefan

1987 The “Incentive Subsidy” for Government Support of Private R&D
by Fölster, Stefan

1984 Indexation and the Taxation of Business and Investment Income
by Grady, Patrick

1981 An Examination of the Impact of Changes in the Prices of Fuels and Primary Metals on Nordic Countries Using a World Econometric Model
by Sarma, K.S.

1981 Oil Prices and Economic Stability: The Macroeconomic Impact of Oil Price Shocks on the Swedish Economy
by Ysander, Bengt-Christer

1981 Effects of Changes in Payroll Taxes – Theory and U.S./Swedish Experiences
by Holmlund, Bertil

1979 Inflation, Taxation and Capital Cost
by Bergström, Villy & Södersten, Jan

1977 Approaches to the Theory of Capital Cost: An Extension
by Södersten, Jan

1976 Double Taxation and Corporate Capital Cost
by Södersten, Jan & Bergström, Villy

1976 Beskattning och produktionsfaktorer
by Norman, Göran & Carlsson, Bo

1976 Welfare Effects of Changes in Income Tax Progression in Sweden
by Jakobsson, Ulf & Normann, Göran

1976 Corporate and Personal Taxation and the Growing Firm
by Jakobsson, Ulf

1976 Inflation and the Indexation of Personal Income Taxes in Theory and Practice
by Vito Tanzi

1976 Inflation and the Indexation of Personal Income Taxes in Theory and Practice
by Vito Tanzi

1973 Potential Theft as an Indirect Tax
by Cebula, Richard & Gatons, Paul

1971 THE MEASUREMENT OF TAX INCENTIVES FOR SECTORIAL EXPANSION - The Cases of the Mineral and Petroleum Industries in Canada
by Glenn Jenkins

Efficient Public Good Provision with Nonlinear Income Taxation
by Gaube, Thomas

When Do Distortionary Taxes Reduce the Optimal Supply of Public Goods?
by Gaube, Thomas

Money Illusion and the Double Dividend in the Short Run
by Reto Schleiniger

Global CO2-Trade and Local Externalities
by Bruno S. Frey & Alois Stutzer

Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment
by Jang-Ting Guo & Alan Krause

Do optimal non-renewable resource tariffs suffer from dynamic inconsistency?
by K. Lyon & D. Lee

The Tax Spending Nexus: Evidence from a Panel of US State-Local Governments
by Saeid Mahdavi & Joakim Westerlund

Residential Property Taxation: Is Periodic Reassessment worth it?
by John Merrifield & Yong Bao

Digital VAT Carousel Fraud: A New Boundary for Criminality
by Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato

Optimal Taxation and Social Insurance in a Lifetime Perspective
by A. Lans Bovenberg & Peter Birch Sørensen

Vivienda, Reforma Impositiva Y Coste En Bienestar
by Miguel Angel López García

Premium Subsidies and Social Insurance: Substitutes or Complements?
by Mathias Kifmann & Kerstin Roeder

Job One is Jobs: Job One is Jobs: Workers Need Better Policy Support and Stronger Skills
by Alex Laurin

The 8 Percent Solution: A Sensible Tax Compromise for Albertans
by Colin Busby & Alex Laurin

The 8 Percent Solution: A Sensible Tax Compromise for Albertans
by Colin Busby & Alex Laurin

A Reality Check for BC: The Impact of Behavioural Responses on the 2013 Budget's Proposed Income Tax Increases
by Alex Laurin

A Reality Check for BC: The Impact of Behavioural Responses on the 2013 Budget's Proposed Income Tax Increases
by Alex Laurin

Earmarked Taxation: Welfare versus Political Support
by Boes, Dieter

The Internalisation of External Costs in Transport: From the Polluter Pays to the Cheapest Cost Avoider Principle
by Dieter Schmidtchen & Christian Koboldt & Jenny Monheim & Birgit Will & Georg Haas

Conflict Resolution under Asymmetric Information
by Helmut Bester & Karl Warneryd

Redistribution and Subsidies for Higher Education
by Carmen Bevia & I?go Iturbe-Ormaetxe

Externalities and partial tax reform: Does it make sense to tax road freight (but not passenger) transport?
by CALTHROP, Edward & DE BORGER, Bruno & PROOST, Stef

Bussiness groups, taxes and accruals management
by BEUSELINCK, Christof & DELOOF, Marc

Vertical and horizontal tax competition in the transport sector
by DE BORGER, Bruno & PROOST, Stef

Taxation of car-ownership, car use and public transport: Insight derived from a discrete choice numerical optimisation model
by DE BORGER, Bruno & MAYERES, Inge

Transport tax reform, commuting and endogenous values of time
by DE BORGER, Bruno & VAN DENDER, Kurt

Discrete choice models and optimal two-part tariffs in the presence of externalities: Optimal taxation of cars
by DE BORGER, Bruno

Optimal two-part tariffs in a model of discrete choice
by DE BORGER; Bruno

Partial vs. Global Coordination of Capital Income Tax Policies
by Bo Sandemann Rasmussen

Job Rents in a Stylized Labor Market
by Schlicht, Ekkehart

Ageing-driven pension reforms
by Jan Bonenkamp & Lex Meijdam & Eduard Ponds & Ed Westerhout

Daddy months
by Volker Meier & Helmut Rainer

The Private Memory of Aggregate Uncertainty
by Carlos da Costa & Vitor Farinha Luz