Research classified by Journal of Economic Literature (JEL) codes

2010

• Omar O. Chisari & Martin Cicowiez, 2010, "Marginal Cost of Public Funds and Regulatory Regimes: Computable General Equilibrium Evaluation for Argentina," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 25, issue 1, pages 79-116, June.
• Bushnell, James & Mansur, Erin T. & Chong, Howard G., 2010, "Profiting from Regulation: An Event Study of the EU Carbon Market," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 32737, Dec.
• Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010, "Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4752, Feb.
• Leigh, Andrew, 2010, "Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Coworkers and Firms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4960, May.
• Koskela, Erkki, 2010, "Outsourcing Cost and Tax Progression under Nash Wage Bargaining with Flexible Outsourcing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5097, Jul.
• Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef, 2010, "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5145, Aug.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010, "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5293, Oct.
• Koskela, Erkki, 2010, "Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5313, Nov.
• Corbett Grainger & Charles Kolstad, 2010, "Who Pays a Price on Carbon?," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 46, issue 3, pages 359-376, July, DOI: 10.1007/s10640-010-9345-x.
• Philipp Schröder & Allan Sørensen, 2010, "Ad valorem versus unit taxes: monopolistic competition, heterogeneous firms, and intra-industry reallocations," Journal of Economics, Springer, volume 101, issue 3, pages 247-265, November, DOI: 10.1007/s00712-010-0159-7.
• Thomas Eichner & Rüdiger Pethig, 2010, "EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes," Journal of Regulatory Economics, Springer, volume 37, issue 3, pages 287-315, June, DOI: 10.1007/s11149-010-9118-z.
• Christoph Böhringer & Knut Rosendahl, 2010, "Green promotes the dirtiest: on the interaction between black and green quotas in energy markets," Journal of Regulatory Economics, Springer, volume 37, issue 3, pages 316-325, June, DOI: 10.1007/s11149-010-9116-1.
• Elek, Péter & Kiss, Áron, 2010, "Az ingatlanadó a magyar adórendszerben. Elméleti megfontolások és mikroszimulációs elemzés
  [Real-estate taxation in the Hungarian tax system. Theoretical considerations and a micro-simulation analy," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 5, pages 389-411.
• Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2010, "Tax Responses in Platform Industries," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2010-02, Mar.
• Vaqar Ahmed & Cathal O'Donoghue, 2010, "External Shocks in a Small Open Economy: A CGE - Microsimulation Analysis," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 15, issue 1, pages 45-90, Jan-Jun.
• Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse, 2010, "On zero and asymmetric trade flows," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 10-08.
• Saira Ahmed & Vagar Ahmed & Ahsan Abbas, 2010, "Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan," Working Papers MPIA, PEP-MPIA, number 2010-12.
• Katherine Baicker & Jonathan Skinner, 2010, "Health Care Spending Growth and the Future of US Tax Rates," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 25".
• Roberto Perotti, 2010, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES)".
• Don Fullerton & Holly Monti, 2010, "Can Pollution Tax Rebates Protect Low-Income Families? The Effects of Relative Wage Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 15935, Apr.
• Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010, "Who Pays Cigarette Taxes? The Impact of Consumer Price Search," NBER Working Papers, National Bureau of Economic Research, Inc, number 15942, Apr.
• Jonathan T. Kolstad & Amanda E. Kowalski, 2010, "The Impact of Health Care Reform On Hospital and Preventive Care: Evidence from Massachusetts," NBER Working Papers, National Bureau of Economic Research, Inc, number 16012, May.
• Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2010, "Distributional Impacts in a Comprehensive Climate Policy Package," NBER Working Papers, National Bureau of Economic Research, Inc, number 16101, Jun.
• Laurence J. Kotlikoff & Jianjun Miao, 2010, "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 16199, Jul.
• Ian W.H. Parry & Roberton C. Williams III, 2010, "What Are the Costs of Meeting Distributional Objectives for Climate Policy?," NBER Working Papers, National Bureau of Economic Research, Inc, number 16486, Oct.
• Alm, James & Sennoga, Edward B., 2010, "Mobility, Competition, and the Distributional Effects of Tax Evasion," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 4, pages 1055-1084, December, DOI: 10.17310/ntj.2010.4S.10.
• Christoph Böhringer & Knut Einar Rosendahl, 2010, "Greening Electricity More Than Necessary: On the Excess Cost of Overlapping Regulation in EU Climate Policy," Working Papers, University of Oldenburg, Department of Economics, number V-326-10, May, revised May 2010.
• Lazar Sebastian, 2010, "Effective Tax Burden Borne By Companies: A Review And A New Methodology," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 584-588, December.
• Tulai Constantin & Moga Aura Carmen & Schiau Laura Liana & Paltinean Luminita, 2010, "Equity And Income Tax Redistribution," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 652-656, December.
• Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2010, "Tax responses in platform industries," Oxford Economic Papers, Oxford University Press, volume 62, issue 4, pages 764-783, October.
• Robert A. Ritz, 2010, "A new version of Edgeworth's taxation paradox," Economics Series Working Papers, University of Oxford, Department of Economics, number 502, Aug.
• Grady, Patrick, 2010, "Some Observations on Net Fiscal Transfers to Recent Immigrants Resulting From Income Taxes and Government Transfer Programs," MPRA Paper, University Library of Munich, Germany, number 24402, Apr.
• Lozano-Ascencio, Fernando & Huesca, Luis & Valdivia, Marcos, 2010, "Contribución de las remesas a los ingresos públicos en México
  [Contribution of remittances to public income in Mexico]," MPRA Paper, University Library of Munich, Germany, number 27789, Mar, revised 01 Jan 2010.
• Filoso, Valerio, 2010, "The Corporate Income Tax: An Entrepreneurial Perspective," MPRA Paper, University Library of Munich, Germany, number 42967.
• Cebula, Richard & Foley, Maggie & Houmes, Robert, 2010, "Property Tax Capitalization within a National Historic District versus Property Tax Capitalization outside that National Historic District: Another Application of the Tiebout Hypothesis," MPRA Paper, University Library of Munich, Germany, number 60008, Jun.
• Davood, Manzoor & Asghar, Shahmoradi & Iman, Haqiqi, 2010, "An Assessment of the Impact of Reducing Implicit and Explicit Energy Subsidies in Iran; Using a Computable General Equilibrium Model Based on a Modified Micro Consistent Matrix," MPRA Paper, University Library of Munich, Germany, number 95808.
• Stanislav Klazar, 2010, "Behavioral Consequences of Optimal Tax Structure - Empirical Analysis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2010, issue 1, pages 51-63, DOI: 10.18267/j.efaj.44.
• Barbora Slintáková & Stanislav Klazar, 2010, "Impact of Harmonisation on Distribution of VAT in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2010, issue 2, pages 133-149, DOI: 10.18267/j.pep.368.
• Hung-Ju Chen & Been-Lon Chen & Ping Wang, 2010, "Taxing Capital is Not a Bad Idea Indeed: The Role of Human Capital and Labor-Market Frictions," 2010 Meeting Papers, Society for Economic Dynamics, number 827.
• Blonz, Joshua & Burtraw, Dallas & Walls, Margaret A., 2010, "Climate Policy’s Uncertain Outcomes for Households: The Role of Complex Allocation Schemes in Cap and Trade," RFF Working Paper Series, Resources for the Future, number dp-10-12, Sep.
• Parry, Ian W.H. & Williams, Roberton C. III, 2010, "What Are the Costs of Meeting Distributional Objectives in Designing Domestic Climate Policy?," RFF Working Paper Series, Resources for the Future, number dp-10-51, Nov.
• Alessandra Cepparulo & Francesca Gastaldi & Paolo Liberati, 2010, "The distributional and welfare impact of inflation in Italy," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 134, Jul.
• A. Decoster & K. De Swerdt & K. Orsini, 2010, "A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, Intersentia, volume 55, issue 1, pages 23-55, March.
• Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2010, "La fin des exonérations de TVA sur les biens agricoles est-elle favorable aux pauvres ? Le cas du Niger," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 10-28, Nov.
• Rodolphe Desbordes & Céline Azémar, 2010, "Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?," Working Papers, University of Strathclyde Business School, Department of Economics, number 1004, Feb.
• Neil McCulloch & Grazia Pacillo, 2010, "The Tobin Tax A Review of the Evidence," Working Paper Series, Department of Economics, University of Sussex Business School, number 1611, Dec.
• Stefan Boeters & Christoph Bohringer & Thiess Buttner & Margit Kraus, 2010, "Economic effects of VAT reforms in Germany," Applied Economics, Taylor & Francis Journals, volume 42, issue 17, pages 2165-2182, DOI: 10.1080/00036840701857952.
• Andrew Coleman & Arthur Grimes, 2010, "Fiscal, distributional and efficiency impacts of land and property taxes," New Zealand Economic Papers, Taylor & Francis Journals, volume 44, issue 2, pages 179-199, DOI: 10.1080/00779954.2010.492576.
• Copenhagen Economics, 2010, "Company Car Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 22, Jun.
• European Commission, 2010, "Innovative Financing at a Global Level," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 23, Apr.
• European Commission, 2010, "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 24, Sep.
• European Commission, 2010, "Financial Sector Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 25, Nov.
• European Commission, 2010, "Innovative Financing at a Global Level," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0031, Apr.
• Konrad, K.A. & Morath, F. & Müller, W., 2010, "Taxation and Market Power," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-03.
• Konrad, K.A. & Morath, F. & Müller, W., 2010, "Taxation and Market Power," Other publications TiSEM, Tilburg University, School of Economics and Management, number 9573a1fc-e592-4d38-ae35-4.
• Peter Greagg & Dean Parham & Pero Stojanovski, 2010, "Disparities in average rates of company tax across industries," Economic Roundup, The Treasury, Australian Government, issue 2, pages 91-103, July.
• Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2010, "Distributional Impacts in a Comprehensive Climate Policy Package," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0752.
• Cristián Mardones Poblete, 2010, "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, volume 37, issue 2 Year 20, pages 243-284, December.
• James Boyce & Matthew Riddle, 2010, "CLEAR Economics: State-Level Impacts of the Carbon Limits and Energy for America’s Renewal Act on Family Incomes and Jobs," Published Studies, Political Economy Research Institute, University of Massachusetts at Amherst, number clear_boyce_revised_july2.
• Garcia, Abraham & Mohnen, Pierre, 2010, "Impact of government support on R&D and innovation," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2010-034.
• Monika Engler, 2010, "Redistribution in Switzerland: Social Cohesion or Simple Smoothing of Lifetime Incomes?," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-02, Jan.
• Chiara Martini & Silvia Tiezzi, 2010, "Is the Environment a Luxury? An Empirical Investigation using Revealed Preferences and Household Production," Department of Economics University of Siena, Department of Economics, University of Siena, number 599, Aug.
• Rupert Sausgruber & Jean-Robert Tyran, 2010, "Are We Taxing Ourselves? How Deliberation and Experience Shape Voting on Taxes," Vienna Economics Papers, University of Vienna, Department of Economics, number vie1010, Oct.
• Ivica Urban, 2010, "Decomposing Redistributive and Reranking Effects to Reveal Contributions of Taxes and Benefits," wiiw Balkan Observatory Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 85, Jul.
• A Krause, 2010, "On the Incidence of Substituting Consumption Taxes for Income Taxes," Discussion Papers, Department of Economics, University of York, number 10/17, Jul.
• Homburg, Stefan, 2010, "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
• Konrad, Kai A. & Morath, Florian & Müller, Wieland, 2010, "Taxation and market power," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism", WZB Berlin Social Science Center, number SP II 2010-07.

2009

• Kym Anderson & Ernesto Valenzuela & Glyn Wittwer, 2009, "Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach," Centre for International Economic Studies Working Papers, University of Adelaide, Centre for International Economic Studies, number 2009-02, Dec.
• Antonio M. Bento & Lawrence H. Goulder & Mark R. Jacobsen & Roger H. von Haefen, 2009, "Distributional and Efficiency Impacts of Increased US Gasoline Taxes," American Economic Review, American Economic Association, volume 99, issue 3, pages 667-699, June.
• Clemens Sialm, 2009, "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, volume 99, issue 4, pages 1356-1383, September, DOI: 10.1257/aer.99.4.1356.
• Coleman, Andrew & Grimes, Arthur, 2009, "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Motu Working Papers, Motu Economic and Public Policy Research, number 292629, Sep, DOI: 10.22004/ag.econ.292629.
• Prof. Ing. Ph.D Anna Schultzová & Ing. Denisa Kitová, 2009, "The Tax Policy And Its Impact On Labour Market In Slovakia," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 34-41, April.
• James Alm & Edward Sennoga & Mark Skidmore, 2009, "Perfect Competition, Urbanization, And Tax Incidence In The Retail Gasoline Market," Economic Inquiry, Western Economic Association International, volume 47, issue 1, pages 118-134, January, DOI: 10.1111/j.1465-7295.2008.00164.x.
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009, "The Direct Incidence of Corporate Income Tax on Wages," Working Papers, Oxford University Centre for Business Taxation, number 0917.
• Erkki Koskela & Jan König, 2009, "The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing," CESifo Working Paper Series, CESifo, number 2533.
• Thomas Eichner & Rüdiger Pethig, 2009, "Carbon Leakage, the Green Paradox and Perfect Future Markets," CESifo Working Paper Series, CESifo, number 2542.
• Thomas Eichner & Rüdiger Pethig, 2009, "EU-Type Carbon Emissions Trade and the Distributional Impact of Overlapping Emissions Taxes," CESifo Working Paper Series, CESifo, number 2579.
• Martin Peitz & Markus Reisinger, 2009, "Indirect Taxation in Vertical Oligopoly," CESifo Working Paper Series, CESifo, number 2583.
• Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2009, "Should Utility-Reducing Media Advertising be Taxed?," CESifo Working Paper Series, CESifo, number 2589.
• David E. Wildasin, 2009, "Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis," CESifo Working Paper Series, CESifo, number 2808.
• Christoph Böhringer & Knut Einar Rosendahl, 2009, "Green Serves the Dirtiest: On the Interaction between Black and Green Quotas," CESifo Working Paper Series, CESifo, number 2837.
• Erkki Koskela, 2009, "Impacts of Labor Taxation with Perfectly and Imperfectly Competitive Domestic Labor Markets under Flexible Outsourcing," CESifo Working Paper Series, CESifo, number 2852.
• Fabio S√°nchez & Valentina Duque & Mauricio RuÔøΩz, 2009, "Costos laborales y no laborales y su impacto sobre el desempleo, la duraci√≥n del desempleo y la informalidad en Colombia, 1980-2007," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 5540, Apr.
• Rydqvist, Kristian & Strebulaev, Ilya & Spizman, Joshua, 2009, "The Evolution of Aggregate Stock Ownership---A Unified Explanation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7356, Jul.
• Kazuki Onji, 2009, "A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 382.
• Kazuki Onji, 2009, "A tale of pork prices : evasion and attenuation of a Japanese tariff," Trade Working Papers, East Asian Bureau of Economic Research, number 22883, Jan.
• Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2009, "Do regional payroll tax reductions boost employment?," Labour Economics, Elsevier, volume 16, issue 5, pages 480-489, October.
• Behrens, Kristian & Hamilton, Jonathan H. & Ottaviano, Gianmarco I.P. & Thisse, Jacques-François, 2009, "Commodity tax competition and industry location under the destination and the origin principle," Regional Science and Urban Economics, Elsevier, volume 39, issue 4, pages 422-433, July.
• Jerry Courvisanos & Anthony J. Laramie & Douglas Mair, 2009, "Tax policy and innovation: A search for common ground," European Journal of Economics and Economic Policies: Intervention, Edward Elgar Publishing, volume 6, issue 2, pages 271-287.
• Jaramillo H., Christian R. & Tovar, Jorge, 2009, "Incidencia del impuesto al valor agregado en los precios en Colombia," El Trimestre Económico, Fondo de Cultura Económica, volume 76, issue 303, pages 721-749, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v76i.
• Matti Viren, 2009, "Does the Value-Added Tax Shift to Consumption Prices?," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, volume 3, issue 2, pages 123-142, July.
• Alison Felix & James R. Hines, 2009, "Corporate taxes and union wages in the United States," Regional Research Working Paper, Federal Reserve Bank of Kansas City, number RRWP 09-02.
• Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank, 2009, "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2009/12, Nov.
• Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya, 2009, "The Evolution of Aggregate Stock Ownership - A Unified Explanation," SIFR Research Report Series, Institute for Financial Research, number 68, Sep.
• Angel Melguizo Esteso, 2009, "¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica," Hacienda Pública Española / Review of Public Economics, IEF, volume 188, issue 1, pages 125-182, March.
• Claudio Agostini, 2009, "Incidencia Tributaria en el Mercado de las Gasolinas en Chile," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv223, Oct.
• Claudio Agostini & Johanna Jimenez, 2009, "La Incidencia Distributiva del Impuesto a las Gasolinas en Chile," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv224, Oct.
• Pedro Guajardo & Julio Peña Torres & Hector Ramirez, 2009, "Harvesting technology and catch-to-biomass dependence: The case of small pelagic fish," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv232, Dec.
• César Octavio Vargas-Téllez, 2009, "Tax–Benefit Incidence. The Mexican experience during the last twenty years," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 144.
• Ivica Urban, 2009, "Indices of redistributive effect and reranking: reinterpretation," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 147.
• Ivica Urban, 2009, "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 148.
• Bushnell, James & Chong, Howard G. & Mansur, Erin T., 2009, "Profiting from Regulation: An Event Study of the EU Carbon Market," Staff General Research Papers Archive, Iowa State University, Department of Economics, number 13139, Dec.
• Koskela, Erkki & Poutvaara, Panu, 2009, "Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3984, Jan.
• Wildasin, David, 2009, "Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4463, Oct.
• Koskela, Erkki, 2009, "Impacts of Labor Taxation with Perfectly and Imperfectly Competitive Domestic Labor Markets under Flexible Outsourcing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4544, Nov.
• Tabi Atemnkeng Johannes & Peter Angyie Etoh-Anzah & Akwi Tafah, 2009, "Who benefits from combined tax and public expenditure policies in Cameroon," Journal of Developing Areas, Tennessee State University, College of Business, volume 43, issue 1, pages 1-23, September.
• Rupert Sausgruber & Jean-Robert Tyran, 2009, "Tax Salience, Voting, and Deliberation," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2009-25, Oct.
• Wagenhals Gerhard & Buck Jürgen, 2009, "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 229, issue 1, pages 84-102, February, DOI: 10.1515/jbnst-2009-0106.
• Pierre Koning, 2009, "Experience Rating and the Inflow into Disability Insurance," De Economist, Springer, volume 157, issue 3, pages 315-335, September, DOI: 10.1007/s10645-009-9125-6.
• Thiess Buettner & Georg Wamser, 2009, "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 3, pages 298-320, June, DOI: 10.1007/s10797-008-9063-2.
• Marko Koethenbuerger & Panu Poutvaara, 2009, "Rent taxation and its intertemporal welfare effects in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 5, pages 697-709, October, DOI: 10.1007/s10797-008-9085-9.
• Ossi Korkeamäki & Roope Uusitalo, 2009, "Employment and wage effects of a payroll-tax cut—evidence from a regional experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 6, pages 753-772, December, DOI: 10.1007/s10797-008-9088-6.
• Yingying Deng & Monica Prasad, 2009, "Taxation and the Worlds of Welfare," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 480, Apr.
• Koethenbuerger, Marko & Poutvaara, Panu, 2009, "Rent taxation and its intertemporal welfare effects in a small open economy," Munich Reprints in Economics, University of Munich, Department of Economics, number 19461.
• Erkki Koskela & Ronnie Schöb, 2009, "Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 51-72, March, DOI: 10.1628/001522108X444206.
• Sophia Delipalla, 2009, "Tobacco Tax Structure and Smuggling," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 93-104, March, DOI: 10.1628/001522108X444161.
• Javier Ferri & María Luisa Moltó & Ezequiel Uriel, 2009, "Time Use and Food Taxation in Spain," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 3, pages 313-334, September, DOI: 10.1628/001522108X477796.
• Andrew Coleman & Arthur Grimes, 2009, "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Motu Working Papers, Motu Economic and Public Policy Research, number 09_14.
• Jeffrey R. Brown & Julia Lynn Coronado & Don Fullerton, 2009, "Is Social Security Part of the Social Safety Net?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 23".
• Erik B. Johnson & Randall Walsh, 2009, "The Effect of Property Taxes on Location Decisions:Evidence From the Market for Vacation Homes," NBER Working Papers, National Bureau of Economic Research, Inc, number 14793, Mar.
• Jesse Rothstein, 2009, "Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 14966, May.
• Jeffrey R. Brown & Julia Lynn Coronado & Don Fullerton, 2009, "Is Social Security Part of the Social Safety Net?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15070, Jun.
• Corbett A. Grainger & Charles D. Kolstad, 2009, "Who Pays a Price on Carbon?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15239, Aug.
• R. Alison Felix & James R. Hines, Jr., 2009, "Corporate Taxes and Union Wages in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 15263, Aug.
• James B. Bushnell & Howard Chong & Erin T. Mansur, 2009, "Profiting from Regulation: An Event Study of the EU Carbon Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 15572, Dec.
• Vaqar Ahmed & Cathal O'Donoghue, 2009, "External Shocks in a Small Open Economy: A CGE-Microsimulation Analysis," Working Papers, National University of Ireland Galway, Department of Economics, number 0142, revised 2009.
• Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2009, "The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction," National Tax Journal, National Tax Association;National Tax Journal, volume 62, issue 3, pages 497-518, September, DOI: 10.17310/ntj.2009.3.09.
• Randall S. Jones, 2009, "Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing," OECD Economics Department Working Papers, OECD Publishing, number 671, Feb, DOI: 10.1787/226518762318.
• Cintra, Marcos, 2009, "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper, University Library of Munich, Germany, number 16710, Jul.
• Benedek, Dora & Lelkes, Orsolya, 2009, "The distributional implications of income underreporting in Hungary," MPRA Paper, University Library of Munich, Germany, number 17308, Sep.
• Petr David, 2009, "Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union
  [Zdaňování cigaret v České republice v kontextu harmonizace sazeb daného akcízu v Evropské unii]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 86-100, DOI: 10.18267/j.cfuc.51.
• Jarmila Zimmermannová, 2009, "Dopady zdanění elektřiny, zemního plynu a pevných paliv na odvětví OKEČ v české republice
  [The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republi," Politická ekonomie, Prague University of Economics and Business, volume 2009, issue 2, pages 213-231, DOI: 10.18267/j.polek.682.
• Markku Lehmus, 2009, "Labour Taxation and Employment: An Analysis with a Macroeconomic Model for the Finnish Economy," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 249, Mar.
• Matti Virén, 2009, "Does the value-added tax shift to consumption prices?," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 250, Apr.
• Catarina Reis, 2009, "Social Discounting and Incentive Compatible Fiscal Policy," 2009 Meeting Papers, Society for Economic Dynamics, number 413.
• Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2009, "The Incidence of U.S. Climate Policy: Alternative Uses of Revenues from a Cap-and-Trade Auction," RFF Working Paper Series, Resources for the Future, number dp-09-17-rev, Apr.
• Last Name, First Name, 2009, "Distributional Impacts of Carbon Pricing Policies in the Electricity Sector," RFF Working Paper Series, Resources for the Future, number dp-09-43, Dec.
• Daniel Slunge & Thomas Sterner, 2009, "Environmental Fiscal Reform in East and Southern Africa and its Effects on Income Distribution," Rivista di Politica Economica, SIPI Spa, volume 99, issue 3, pages 95-124, JULY-SEPT.
• Rüdiger Pethig, 2009, "CO2 mitigation in road transport: Gasoline taxation and/or fuel-efficiency regulation?," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 133-09.
• Thomas Eichner & Rüdiger Pethig, 2009, "EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 134-09.
• Thomas Eichner & Rüdiger Pethig, 2009, "Carbon leakage, the green paradox and perfect future markets," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 136-09.
• Melissa Boyle & Victor Matheson, 2009, "Measuring tax incidence: a natural experiment in the hybrid vehicle market," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 10, issue 2, pages 101-107, June, DOI: 10.1007/BF03353981.
• Christoph Böhringer & Knut Einar Rosendahl, 2009, "Green Serves the Dirtiest. On the Interaction between Black and Green Quotas," Discussion Papers, Statistics Norway, Research Department, number 581, Apr.
• Servaas van der Berg & Megan Louw & Leon du Toit, 2009, "Poverty trends since the transition: What we know," Working Papers, Stellenbosch University, Department of Economics, number 19/2009.
• Ernst&Young, 2009, "Study on the implementation of the Tax Merger Directive," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0027, Jan.
• Peitz, Martin & Reisinger, Markus, 2009, "Indirect Taxation in Vertical Oligopoly," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich, number 255, Feb.
• Marina Di Giacomo & Massimiliano Piacenza & Gilberto Turati, 2009, "Are "Flexible" Taxation Mechanisms Effective in Stabilizing Fuel Prices? An Evaluation Considering the Italian Fuel Markets," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino, number 07, Oct.

2008

• Mark Spoerer, 2008, "The Laspeyres-Paradox: tax overshifting in nineteenth century Prussia," Cliometrica, Journal of Historical Economics and Econometric History, Association Française de Cliométrie (AFC), volume 2, issue 3, pages 143-171, October.
• Kilian, Stefan & Anton, Jesus & Roder, Norbert & Salhofer, Klaus, , "Impacts Of 2003 Cap Reform On Land Prices: From Theory To Empirical Results," 109th Seminar, November 20-21, 2008, Viterbo, Italy, European Association of Agricultural Economists, number 44808, DOI: 10.22004/ag.econ.44808.
• Marcel DRACEA, 2008, "The implications of the accession to the European Union upon taxation in Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 36, pages 458-465, may.
• Francisco de Castro Fernández & José Manuel González Mínguez, 2008, "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers, Banco de España, number 0809, Aug.
• Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008, "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 26, issue 57, pages 12-70, December, DOI: 10.32468/Espe.5701.
• Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008, "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0801.
• Ramses H. Abul Naga & Christophe Kolodziejczyk & Tobias Müller, 2008, "The Redistributive Impact Of Alternative Income Maintenance Schemes: A Microsimulation Study Using Swiss Data," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 54, issue 2, pages 193-219, June, DOI: 10.1111/j.1475-4991.2008.00270.x.
• George R. Zodrow, 2008, "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," Working Papers, Oxford University Centre for Business Taxation, number 0801.
• Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2006, "Taxation in Two-Sided Markets," CESifo Working Paper Series, CESifo, number 1871.
• Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler, 2007, "Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly," CESifo Working Paper Series, CESifo, number 1891.
• Erkki Koskela & Ronnie Schöb, 2007, "Tax Progression under Collective Wage Bargaining and Individual Effort Determination," CESifo Working Paper Series, CESifo, number 2024.
• Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008, "Are Income and Consumption Taxes ever really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," CESifo Working Paper Series, CESifo, number 2194.
• Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2008, "Efficiency Enhancing Taxation in Two-sided Markets," CESifo Working Paper Series, CESifo, number 2262.
• Erkki Koskela & Panu Poutvaara, 2008, "Outsourcing and Labor Taxation in Dual Labor Markets," CESifo Working Paper Series, CESifo, number 2333.
• Erkki Koskela & Ronnie Schöb, 2008, "Outsourcing of Unionized Firms and the Impacts of Labour Market Policy Reforms," CESifo Working Paper Series, CESifo, number 2360.
• Erkki Koskela & Jan König, 2008, "Flexible Outsourcing, Profit Sharing and Equilibrium Unemployment," CESifo Working Paper Series, CESifo, number 2382.
• Erkki Koskela & Panu Poutvaara, 2008, "Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States," CESifo Working Paper Series, CESifo, number 2440.
• Medina Carlos & Leonardo Morales, 2008, "Demanda por servicios públicos domiciliarios y pérdida irrecuperable de los subsidios: el caso colombiano," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Hern�n Rinc�n, 2008, "�Los consumidores colombianos de combustibles reciben subsidios o, en neto, pagan impuestos?," Borradores de Economia, Banco de la Republica, number 5209, Dec.
• Javier Ávila Mahecha & Ivonne Roc�o Le�n Hern�ndez, 2008, "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 26, issue 57, pages 12-70, DOI: 10.32468/Espe.5701.
• Christian Jaramillo & Jorge Tovar, 2008, "El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia," Revista Lecturas de Economía, Universidad de Antioquia, CIE.
• Thisse, Jacques-François & picard, pierre & Okubo, Toshihiro, 2008, "The Spatial Selection of Heterogeneous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6978, Sep.
• Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008, "Efficiency enhancing taxation in two-sided markets," Journal of Public Economics, Elsevier, volume 92, issue 5-6, pages 1531-1539, June.
• Johan Swinnen & Pavel Ciaian & d’Artis Kancs, 2008, "Functioning of Land Markets in the EU Member States," Journal of Economics and Econometrics, Economics and Econometrics Society, volume 51, issue 2, pages 48-62.
• Johan Swinnen & Pavel Ciaian & d’Artis Kancs, 2008, "Study on the Functioning of Land Markets in the EU Member States under the Influence of Measures applied under the Common Agricultural Policy," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2008_04, Dec.
• Clément Carbonnier, 2008, "Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2008-20.
• Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008, "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM8/08, Sep.
• LI Wei, 2008, "Property tax and speculative bubble: An empirical analysis of Tianjin," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 3, issue 4, pages 627-643, December.
• Korkeamäki, Ossi & Uusitalo, Roope, 2008, "Employment and Wage Effects of a Payroll-Tax Cut-Evidence from a Regional Experiment," Discussion Papers, VATT Institute for Economic Research, number 443.
• Melissa Boyle & Victor Matheson, 2008, "Measuring Tax Incidence: A Natural Experiment in the Hybrid Vehicle Market," Working Papers, College of the Holy Cross, Department of Economics, number 0811, Sep.
• Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2008, "Do regional payroll tax reductions boost employment?," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2008:19, Sep.
• Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008, "Efficiency Enhancing Taxation in Two-sided Markets," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/1, Jan.
• 宮崎, 智視 & Miyazaki, Tomomi & 佐藤, 主光 & Sato, Motohiro, 2008, "応益課税としての固定資産税の検証," CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University, number 8, Dec.
• Javier Capó Parrilla, 2008, "Income Redisitribution and Income Stabilization through Fiscal Policy," Hacienda Pública Española / Review of Public Economics, IEF, volume 184, issue 1, pages 9-34, April.
• Rupert Sausgruber & Jean-Robert Tyran, 2008, "Tax Salience, Voting, and Deliberation," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2009-25, Oct.
• Juergen Jung, 2008, "The Timing of Redistribution," CAEPR Working Papers, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington, number 2008-015, Jun.
• Koskela, Erkki, 2008, "The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3501, May.
• Koskela, Erkki & Poutvaara, Panu, 2008, "Outsourcing and Labor Taxation in Dual Labor Markets," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3522, May.
• Koskela, Erkki & Schöb, Ronnie, 2008, "Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3566, Jun.
• Koskela, Erkki & Poutvaara, Panu, 2008, "Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3699, Sep.
• Koskela, Erkki & König, Jan, 2008, "The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3876, Dec.
• Borgloh Sarah & Kupferschmidt Frank & Wigger Berthold U., 2008, "Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels / The Distributional Effects of Public Hig," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 228, issue 1, pages 25-48, February, DOI: 10.1515/jbnst-2008-0104.