Research classified by Journal of Economic Literature (JEL) codes

2008

• Christoph Böhringer & Henrike Koschel & Ulf Moslener, 2008, "Efficiency losses from overlapping regulation of EU carbon emissions," Journal of Regulatory Economics, Springer, volume 33, issue 3, pages 299-317, June, DOI: 10.1007/s11149-007-9054-8.
• Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse, 2008, "The spatial selection of heterogeneous firms," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 229, Sep.
• Rupert Sausgruber & Jean-Robert Tyran, 2008, "Tax Salience, Voting, and Deliberation," Discussion Papers, University of Copenhagen. Department of Economics, number 08-21, Oct.
• Christian Jaramillo & Jorge Tovar, 2008, "The Impact of Value Added Tax on Household Expenditure in Colombia," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 68, pages 67-93, Enero-Jun.
• Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse, 2008, "The spatial selection of heterogeneous firms," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 08-16.
• Christian Arnault Émini & Dorine Kanmi Feunou, 2008, "Décomposition des effets des politiques économiques sur l'évolution de la pauvreté au Cameroun: une analyse en équilibre général micro-simulé avec double calibration," Working Papers MPIA, PEP-MPIA, number 2008-18.
• Bernadette Kamgnia Dia & Simon Leunkeu Wangun & Christophe Tatsinkou & Josephine Afor, 2008, "Bénéfices acquis et ciblage des pauvres dans les dépenses publiques de santé et d'éducation au Cameroun," Working Papers PMMA, PEP-PMMA, number 2008-08.
• Don Fullerton, 2008, "Distributional Effects of Environmental and Energy Policy: An Introduction," NBER Working Papers, National Bureau of Economic Research, Inc, number 14241, Aug.
• Alain de Serres, 2008, "Reforming the Polish Tax System to Improve its Efficiency," OECD Economics Department Working Papers, OECD Publishing, number 630, Aug, DOI: 10.1787/240788685657.
• Randall S. Jones & Masahiko Tsutsumi, 2008, "Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 650, Dec, DOI: 10.1787/230312273167.
• Angel-Urdinola, Diego & Wodon, Quentin, 2008, "Assessing the Targeting Performance of Social Programs: Cape Verde," MPRA Paper, University Library of Munich, Germany, number 11072, Jan.
• Emini, Christian Arnault & Kanmi Feunou, Dorine, 2008, "Decomposing the Effects of Economic Policies on Poverty Trends in Cameroon: A Double Calibration Micro Simulated General Equilibrium Analysis," MPRA Paper, University Library of Munich, Germany, number 14820, Nov.
• Goudswaard, Kees & Caminada, Koen, 2008, "The redistributive impact of public and private social expenditure," MPRA Paper, University Library of Munich, Germany, number 20178.
• Cebula, Richard & Smith, Heather, 2008, "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper, University Library of Munich, Germany, number 56785, Jan.
• Stanislav Klazar & Martin Zelený, 2008, "Microsimulation Model for Distributional Analysis of Consumption Taxes
  [Mikrosimulační model pro analýzu dopadu daní ze spotřeby]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 56-68, DOI: 10.18267/j.cfuc.280.
• Jesse Rothstein, 2008, "The Unintended Consequences of Encouraging Work: Tax Incidence and the EITC," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 1049, May.
• Samuli Hiekka & Matti Virén, 2008, "Nostaako asumistuki vuokria? Tutkimus Turun seudun vuokra-asuntomarkkinoista," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 241, Apr.
• Luis Fernando Gamboa & José Alberto Guerra & Manuel Ramírez, 2008, "Subsidios en educación básica y media en Bogotá: progresividad y mercado," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 10, issue 18, pages 287-312, January-J.
• Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2008, "The Incidence of U.S. Climate Policy: Where You Stand Depends on Where You Sit," RFF Working Paper Series, Resources for the Future, number dp-08-28, Sep.
• Shikha Jha & Aashish Mehta, 2008, "Effectiveness of Public Spending: The Case of Rice Subsidies in the Philippines," ADB Economics Working Paper Series, Asian Development Bank, number 138, Dec.
• Ramón Barberán Ortí & Ezequiel Uriel Jiménez, 2008, "The regional fiscal flows in Spain in period 1991-2005: estimation methodology and results," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 13, pages 115-154.
• Omar O. Chisari & Martín Cicowiez, 2008, "“On the Marginal Cost of Public Funds for Argentina: CGE Evaluation and Sensitivity to Regulatory Regimes”," UADE Working Papers, Instituto de Economía, Universidad Argentina de la Empresa, number 25_2008, May.
• Wei Li, 2008, "Property tax and speculative bubble: An empirical analysis of Tianjin," Psychometrika, Springer;The Psychometric Society, volume 3, issue 4, pages 627-643, December, DOI: 10.1007/s11459-008-0031-7.
• Stephanie E. Lang & Klaus Röder, 2008, "Die Kosten des Indextrackings — Eine Fallstudie über den Exchange Traded Fund DAX®EX," Schmalenbach Journal of Business Research, Springer, volume 60, issue 3, pages 298-321, May, DOI: 10.1007/BF03372796.
• James Boyce & Matthew Riddle, 2008, "Keeping the Government Whole: The Impact of a Cap-and-Dividend Policy for Curbing Global Warming on Government Revenue and Expenditure," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp188.
• John Gibson & Chris Hector & Trinh Le, 2008, "The Distributional Impact of KiwiSaver Incentives," Working Papers in Economics, University of Waikato, number 08/02, Feb.

2007

• Michael Broer, 2007, "Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 127, issue 2, pages 297-314.
• Bento, Antonio M. & Goulder, Lawrence H. & Jacobsen, Mark R. & von Haefen, Roger H., 2007, "Distributional and Efficiency Impacts of Increased U.S. Gasoline Taxes," Working Papers, Cornell University, Department of Applied Economics and Management, number 127021, DOI: 10.22004/ag.econ.127021.
• Jenkins, Hatice & Jenkins, Glenn, 2007, "Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273599, Mar, DOI: 10.22004/ag.econ.273599.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0711, Jun.
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007, "The Direct Incidence of Corporate Income Tax on Wages," Working Papers, Oxford University Centre for Business Taxation, number 0707.
• Xavier Timbeau & Christophe Blot & Éric Heyer & Mathieu Plane, 2007, "Contribution sur la valeur ajoutée : emplois à tout prix ?," Revue de l'OFCE, Presses de Sciences-Po, volume 100, issue 1, pages 265-296.
• Thomas Eichner & Rüdiger Pethig, 2007, "Efficient CO2 Emissions Control with National Emissions Taxes and International Emissions Trading," CESifo Working Paper Series, CESifo, number 1967.
• Marko Köthenbürger & Panu Poutvaara, 2007, "Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy," CESifo Working Paper Series, CESifo, number 2158.
• Christian R. Jaramillo H. & Jorge Tovar, 2007, "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2830, Mar.
• Christian R. Jaramillo H. & Jorge Tovar, 2007, "Reflexiones Sobre La Teor√Ça Y La Pr√Åctica Del Iva En Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 3425, Apr.
• Christian Jaramillo & Jorge Tovar, 2007, "El impacto del impuesto al valor agregado sobre el gasto en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 3884, Jun.
• Luis Fernando Gamboa & Jos√© Alberto Guerra & Manuel Ram√≠rez G√≥mez, 2007, "Incidencia del gasto en educaci√≥n sobre los hogares en Bogot√° en 2003," Documentos de Trabajo, Universidad del Rosario, number 4365, Nov.
• Carlos Medina & Leonardo Fabio Morales, 2007, "Demanda por Servicios P�blicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar," Borradores de Economia, Banco de la Republica, number 4293, Nov.
• Christian R. Jaramillo & Jorge Tovar, 2007, "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario.
• Leonardo Morales & Carlos Medina, 2007, "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 41-99.
• BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François, 2007, "Commodity tax competition and industry location under the destination- and the origin-principle," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2007034, May.
• Alberto Petrucci, 2007, "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers, Centro Studi Luca d'Agliano, University of Milano, number 228, Apr.
• Kristian, BEHRENS & Johnathan H. HAMILTON & Gianmarco I.P., OTTAVIANO, 2007, "Commodity tax competition and industry location under the destination - and the origin - principle," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2007020, Jul.
• Sarah Borgloh & Frank Kupferschmidt & Berthold U. Wigger, 2007, "Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: eine Längsschnittbetrachtung auf der Basis des Sozio-oekonomischen Panels," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 42.
• Medina, Carlos & Morales, Leonardo, 2007, "Stratification and public utility services in Colombia subsidies to households or distortion of housing prices?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123270, Apr.
• André Decoster & Kris De Swerdt & Kristian Orsini, 2008, "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0820, Aug.
• Achille Vernizzi, 2007, "Una precisazione sulla scomposizione dell'indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell'indice di Plotnick," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2007, issue 1-2, pages 145-154.
• Xavier Timbeau & Christophe Blot & Eric Heyer & Mathieu Plane, 2007, "Contribution sur la valeur ajoutée : emplois à tout prix ?," Post-Print, HAL, number hal-03462032, Jan, DOI: 10.3917/reof.100.0265.
• Xavier Timbeau & Christophe Blot & Eric Heyer & Mathieu Plane, 2007, "Contribution sur la valeur ajoutée : emplois à tout prix ?," Sciences Po Economics Publications (main), HAL, number hal-03462032, Jan, DOI: 10.3917/reof.100.0265.
• Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2007, "Taxation in Two-Sided Markets," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2007/3, Feb.
• Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank, 2007, "Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2007/5, Feb.
• Ángel Melguizo Esteso, 2007, "La incidencia económica de las cotizaciones sociales en España," Working Papers, International Economics Institute, University of Valencia, number 0702, Jul.
• Koethenbuerger, Marko & Poutvaara, Panu, 2007, "Rent Taxation in a Small Open Economy: The Effect on Transitional Generations," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2559, Jan.
• Koskela, Erkki & Schöb, Ronnie, 2007, "How Tax Progression Affects Effort and Employment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2861, Jun.
• Sergi Jiménez-Martín & Alfonso R. Sánchez Martín, 2007, "An evaluation of the life cycle effects of minimum pensions on retirement behavior," Journal of Applied Econometrics, John Wiley & Sons, Ltd., volume 22, issue 5, pages 923-950, DOI: 10.1002/jae.956.
• Andrew Worthington & Kerry Brown & Mary Crawford & David Pickernell, 2007, "Gambling participation in Australia: findings from the national Household Expenditure Survey," Review of Economics of the Household, Springer, volume 5, issue 2, pages 209-221, June, DOI: 10.1007/s11150-007-9006-1.
• Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy, 2007, "Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States," Working Papers PMMA, PEP-PMMA, number 2007-18.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 350-373, September, DOI: 10.1628/001522107X250104.
• Luca Bossi, 2007, "Per Unit Versus As Valorem Taxes Under Dynamic Monopoly," Working Papers, University of Miami, Department of Economics, number 0703, Sep.
• Kevin Lang & Hong Kang, 2007, "Worker Sorting, Taxes and Health Insurance Coverage," NBER Working Papers, National Bureau of Economic Research, Inc, number 13066, Apr.
• George R. Zodrow, 2007, "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CESifo Economic Studies, CESifo Group, volume 53, issue 4, pages 495-521, December.
• Esther Velázquez & M. Alejandro Cardenete & Geoffrey J.D. Hewings, 2007, "Water price and water reallocation in Andalusia. A computable general equilibrium approach," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 07.04, Mar.
• Arrigo Opocher, 2007, "Marco Fanno's Tax Incidence Theory: A Formal Exposition," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0056, Nov.
• Filoso, Valerio, 2007, "The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective," MPRA Paper, University Library of Munich, Germany, number 4183, Jul.
• Spoerer, Mark, 2007, "The Laspeyres-Paradox: Tax Overshifting in Nineteenth Century Prussia," MPRA Paper, University Library of Munich, Germany, number 6058, Dec.
• Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2007, "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," MPRA Paper, University Library of Munich, Germany, number 6479, Dec.
• Stanislav Klazar & Barbora Slintáková & Slavomíra Svátková & Martin Zelený, 2007, "Incidence of the VAT Rates Harmonisation in the Czech Republic
  [Dopad harmonizace sazeb DPH v ČR]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2007, issue 1, pages 45-56, DOI: 10.18267/j.aop.37.
• Hatice Jenkins & Glenn Jenkins, 2007, "Incidence Of The Wto Anti-discrimination Rules On Corporation Income Taxation," Working Paper, Economics Department, Queen's University, number 1123, Mar.
• Catarina Reis, 2007, "Taxation without Commitment," 2007 Meeting Papers, Society for Economic Dynamics, number 470.
• Ramón Barberán Ortí & Laura Espuelas Jiménez, 2007, "The inter territorial redistributive effects of the autonomic budgets: methodology of measurement and empirical evidences," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 10, pages 53-79.
• Leonardo Becchetti & David Andrés Londoño Bedoya, 2007, "The Selection of Investment Subsidy Beneficiaries. An Estimate of the Differences between National and Regional Policymakers Priorities," Rivista di Politica Economica, SIPI Spa, volume 97, issue 2, pages 121-166, March-Apr.
• Gaëtan Nicodème, 2007, "Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 07-001.RS.
• James Boyce, 2007, "Public Finance, Aid and Post-Conflict Recovery," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp140.
• Matthew Riddle & James Boyce, 2007, "Cap and Dividend: How to Curb Global Warming while Protecting the Incomes of American Families," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp150.
• Frances Stewart & Alex Cobham & Graham Brown, 2007, "Promoting Group Justice: Fiscal Policies in Post-Conflict Countries," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp155.
• James K. Boyce, 2007, "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics, number 2007-09, Sep.
• Peterson, Sonja & Klepper, Gernot, 2007, "Distribution matters: Taxes vs. emissions trading in post Kyoto climate regimes," Kiel Working Papers, Kiel Institute for the World Economy, number 1380.
• Plewka, Jörg, 2007, "Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 19.
• Brenneisen, Frank & Peichl, Andreas, 2007, "Empirische Wohlfahrtsmessung von Steuerreformen," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 07-5.
• Borgloh, Sarah & Kupferschmidt, Frank & Wigger, Berthold U., 2007, "Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des sozioökonomischen Panels," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-022.
• Alexeeva-Talebi, Victoria & Anger, Niels, 2007, "Developing Supra-European Emissions Trading Schemes: An Efficiency and International Trade Analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-038.

2006

• Alan J. Auerbach & Kevin A. Hassett, 2006, "Dividend Taxes and Firm Valuation: New Evidence," American Economic Review, American Economic Association, volume 96, issue 2, pages 119-123, May, DOI: 10.1257/000282806777212495.
• Hans Fehr & Gitte Halder, 2006, "Reforming Long-Term Care in Germany: A Simulation Study," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot, Berlin, volume 52, issue 1, pages 75-98.
• Hans Fehr & Heinrich Jess, 2006, "Health premiums or health contributions? An evaluation of health care reform options in Germany," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 126, issue 1, pages 20-57.
• Jenkins, Glenn P. & Jenkins, Hatice & Kuo, Chun-Yan, 2006, "Is The Value Added Tax Naturally Progressive?," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273535, Apr, DOI: 10.22004/ag.econ.273535.
• Richard Bird & Pierre-Pascal Gendron, 2006, "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0618, May.
• Marcel Gérard, 2006, "Les enjeux actuels de la fiscalité directe," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 9-18.
• Auerbach, Alan J. & Hassett, Kevin A., 2006, "Dividend Taxes and Firm Valuation: New Evidence," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt2nt4k6vj, Jan.
• Auerbach, Alan J. & Hassett, Kevin A., 2006, "Dividend Taxes and Firm Valuation: New Evidence," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt2nt4k6vj, Jan.
• Ghazala Azmat, 2006, "The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0724, May.
• Gilles Duranton & Laurent Gobillon & Henry Overman, 2006, "Assessing the Effects of Local Taxation Using Microgeographic Data," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0748, Aug.
• Carlos Medina & Leonardo Morales, 2006, "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia, Banco de la Republica, number 3528, Dec.
• Enrique PINZON GARCIA & Oscar M. VALENCIA ARANA, 2006, "The Determinants of Colombian Firm´s Debt-Asset Ratio (1997-2003)," Archivos de Economía, Departamento Nacional de Planeación, number 3582, Apr.
• Emilio Archila & Gabriel Carrasquilla & Marcela Mel�ndez & Juan Pablo Uribe, 2006, "Estudio sobre la propiedad intelectual en el sector farmacéutico colombiano," Informes de Investigación, Fedesarrollo, number 2622, Mar.
• Duranton, Gilles & Overman, Henry & Gobillon, Laurent, 2006, "Assessing the Effects of Local Taxation Using Microgeographic Data," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5856, Sep.
• Auerbach, Alan J. & Chun, Young Jun, 2006, "Generational accounting in Korea," Journal of the Japanese and International Economies, Elsevier, volume 20, issue 2, pages 234-268, June.
• Gibbons, Stephen & Manning, Alan, 2006, "The incidence of UK housing benefit: Evidence from the 1990s reforms," Journal of Public Economics, Elsevier, volume 90, issue 4-5, pages 799-822, May.
• Petrucci, Alberto, 2006, "The incidence of a tax on pure rent in a small open economy," Journal of Public Economics, Elsevier, volume 90, issue 4-5, pages 921-933, May.
• Duranton, Gilles & Gobillon, Laurent & Overman, Henry G., 2006, "Assessing the effects of local taxation using microgeographic data," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19840, Aug.
• Azmat, Ghazala Yasmeen, 2006, "The incidence of an earned income tax credit: evaluating the impact on wages in the UK," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19859, May.
• Richard J. Cebula, 2006, "A Preliminary Analysis of the Presidential Approval Rating," Chapters, Edward Elgar Publishing, chapter 16, in: Attiat F. Ott & Richard J. Cebula, "The Elgar Companion to Public Economics".
• John Scott, 2006, "Seguro Popular: Incidence Analysis," Working Papers, CIDE, División de Economía, number DTE 367, Sep.
• Sutherland, Holly & Immervoll, Herwig & Orsini, Kristian & Dang, Thai-Thanh & Mantovani, D., 2006, "An age perspective on economic well-being and social protection in nine OECD countries," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM3/06, Sep.
• Xavier Timbeau & Christophe Blot & Eric Heyer & Mathieu Plane, 2006, "Contribution sur la valeur ajoutée : emplois à tout prix ?," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2006-21.
• Xavier Labandeira & Alberto Gago & Fidel Picos & Miguel Rodríguez, 2006, "Taxing Tourism in Spain: Results and Recommendations," Working Papers, Fondazione Eni Enrico Mattei, number 2006.40, Feb.
• Mathieu Plane & Xavier Timbeau & Christophe Blot & Eric Heyer, 2006, "Contribution sur la valeur ajoutée : emplois à tout prix?," Sciences Po Economics Publications (main), HAL, number hal-00972771, Dec.
• Mathieu Plane & Xavier Timbeau & Christophe Blot & Eric Heyer, 2006, "Contribution sur la valeur ajoutée : emplois à tout prix?," Working Papers, HAL, number hal-00972771, Dec.
• Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2006, "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," Economics Series, Institute for Advanced Studies, number 184, Feb.
• Peter J. Lambert & Helen T. Naughton, 2006, "The Equal Sacrifice Principle Revisited," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 45.
• Immervoll, Herwig & Levy, Horacio & Nogueira, José Ricardo & O'Donoghue, Cathal & Siqueira, Rozane Bezerra de, 2006, "The Impact of Brazil's Tax-Benefit System on Inequality and Poverty," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2114, May.
• Dang, Thai-Thanh & Immervoll, Herwig & Mantovani, Daniela & Orsini, Kristian & Sutherland, Holly, 2006, "An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2173, Jun.
• Udo Ebert & Georg Tillmann, 2006, "Budget Incidence Reconsidered," Journal of Economics, Springer, volume 88, issue 1, pages 1-19, June, DOI: 10.1007/s00712-006-0176-8.
• Lisa Grazzini, 2006, "A Note on Ad Valorem and Per Unit Taxation in an Oligopoly Model," Journal of Economics, Springer, volume 89, issue 1, pages 59-74, October, DOI: 10.1007/s00712-006-0201-y.
• Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah, 2006, "The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence," Working Papers PMMA, PEP-PMMA, number 2006-16.
• John Creedy & Catherine Sleeman, 2006, "Indirect Taxation and Progressivity: Revenue and Welfare Changes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 62, issue 1, pages 50-67, March.
• Achille VERNIZZI, 2006, "Una precisazione sulla scomposizione dell?indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell?indice di Plotnick," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-028, Oct.
• Achille VERNIZZI, 2006, "Una precisazione sulla scomposizione dell’indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell’indice di Plotnick," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-28, Oct.
• Laurence Kotlikoff & Ben Marx & Pietro Rizza, 2006, "Americans' Dependency on Social Security," Working Papers, University of Michigan, Michigan Retirement Research Center, number wp126, Sep.
• Alan J. Auerbach, 2006, "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 20".
• Alan J. Auerbach & Kevin A. Hassett, 2006, "Dividend Taxes and Firm Valuation: New Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 11959, Jan.
• Laurence J. Kotlikoff & Ben Marx & Pietro Rizza, 2006, "Americans' Dependency on Social Security," NBER Working Papers, National Bureau of Economic Research, Inc, number 12696, Nov.
• Jorge Baca-Campodónico & Luiz de Mello & Andrei Kirilenko, 2006, "The Rates and Revenue of Bank Transaction Taxes," OECD Economics Department Working Papers, OECD Publishing, number 494, Jun, DOI: 10.1787/652416621832.
• Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland, 2006, "An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 34, Jun, DOI: 10.1787/703336207745.
• Peter J. Lambert & Helen T. Naughton, 2006, "The Equal Sacrifice Principle Revisited," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2006-4, Jun, revised 01 Jun 2006.
• Hans Jarle Kind & Guttorm Schjelderup & Frank Staehler, 2006, "Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly," Working Papers, University of Otago, Department of Economics, number 0609, Dec, revised Dec 2006.
• Herwig Immervoll & Horacio Levy & Christine Lietz & Daniela Mantovani & Cathal O’Donoghue & Holly Sutherland & Gerlinde Verbist, 2006, "Household Incomes and Redistribution in the European Union: Quantifying the Equalizing Properties of Taxes and Benefits," Palgrave Macmillan Books, Palgrave Macmillan, chapter 5, in: Dimitri B. Papadimitriou, "The Distributional Effects of Government Spending and Taxation", DOI: 10.1057/9780230378605_5.
• Reis, Catarina, 2006, "Taxation without Commitment," MPRA Paper, University Library of Munich, Germany, number 2071, Dec.
• Angel-Urdinola, Diego & Cosgrove-Davies, Malcolm & Wodon, Quentin, 2006, "Rwanda: Electricity Tariff Reform," MPRA Paper, University Library of Munich, Germany, number 9044.
• Cossio Muñoz, Fernando, 2006, "Informe de Equidad Fiscal de Bolivia: Incidencia Distributiva de la Política Fiscal
  [Social Incidence of the Fiscal Policy in Bolivia]," MPRA Paper, University Library of Munich, Germany, number 91343, Aug.
• Chun-Yan Kuo & Hatice Jenkins & Glenn Jenkins, 2006, "Is The Value Added Tax Naturally Progressive?," Working Paper, Economics Department, Queen's University, number 1059, Apr.
• Simón Sosvilla Rivero & Eduardo Martínez Budría & Manuel Navarro Ibáñez, 2006, "Macroeconomic effects resulting from the incentives of the Economic and Tax Regime in the Canary Islands between 1994 and 2013," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 9, pages 73-95.
• Ezequiel Uriel, 2006, "Fiscal balances of regions," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 8, pages 31-53.
• Erling Holmøy, 2006, "Real appreciation as an automatic channel for redistribution of increased government non-tax revenue," Discussion Papers, Statistics Norway, Research Department, number 471, Sep.
• Vassilis Rapanos, 2006, "Tax Incidence in a Model with Efficiency Wages and Unemployment," International Economic Journal, Taylor & Francis Journals, volume 20, issue 4, pages 477-494, DOI: 10.1080/10168730601027070.
• Kaisa Kotakorpi, 2006, "The Incidence of Sin Taxes," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0648, Apr.
• Gilles Duranton & Laurent Gobillon & Henry G Overman, 2006, "Assessing the effects of local taxation using microgeographic data," Working Papers, University of Toronto, Department of Economics, number tecipa-247, Jul.
• Gilbert E. Metcalf, 2006, "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0607.
• Manfred Gärtner, 2006, "Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-20, Sep.
• Koskela, Erkki & Schöb, Ronnie, 2006, "Tax progression under collective wage bargaining and individual effort determination
  [Die Wirkung progressiver Besteuerung bei kollektiven Lohnverhandlungen und unbeobachtbarem individuellen Arbeit," Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center, number SP II 2006-13.
• Böhringer, Christoph & Koschel, Henrike & Moslener, Ulf, 2006, "Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-018.
• Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006, "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-030.
• Anger, Niels, 2006, "Emission trading beyond Europe: linking schemes in a post-Kyoto world," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-058.

2005

• Parry, Ian W.H. & Sigman, Hilary & Walls, Margaret & Williams, Roberton C., III, 2005, "The Incidence of Pollution Control Policies," Discussion Papers, Resources for the Future, number 10651, DOI: 10.22004/ag.econ.10651.
• Ramón Lanza García, 2005, "Fiscalidad real en Cantabria: alcabalas, cientos y millones en la época de los Austrias," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 3, pages 43-72.
• Reynaldo Fernandes & Renata Del Tedesco Narita, 2005, "Contribuição Ao Inss: Equilíbrio Financeiro E Imposto Sobre O Trabalho," Anais do XXXIII Encontro Nacional de Economia [Proceedings of the 33rd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 055.
• Andrew Leigh, 2005, "Who Benefits from the Earned Income Tax Credit? Incidence Among Recipients, Coworkers and Firms," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 494, Aug.
• Richard M. Bird & Eric M. Zolt, 2005, "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper0507, Mar.
• Ligia Melo & Néstor Espinosa, 2005, "Ineficiencia en la distribución de energía eléctrica: una aplicación de las funciones de distancia estocástica," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 23, issue 49, pages 88-132, December, DOI: 10.32468/Espe.4903.
• Justin Van De Ven & John Creedy, 2005, "Taxation, Reranking and Equivalence Scales," Bulletin of Economic Research, Wiley Blackwell, volume 57, issue 1, pages 13-36, January, DOI: 10.1111/j.1467-8586.2005.00213.x.
• Kevin Lang & Hong Kang, 2005, "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2005-011, Mar.
• M. Alejandro Cardenete & G.J.D. Hewings & E. Velázquez, 2005, "Precio del agua y relocalización del recurso en la economía andaluza. Una aproximación desde un modelo de equilibrio general aplicado," Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces, number E2005/22.
• Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2005, "Do Consumers Buy Less of a Taxed Good?," CESifo Working Paper Series, CESifo, number 1635.
• Ligia Melo & N�stor Espinosa, 2005, "Ineficiencia en la distribución de energía eléctrica: una aplicación de las funciones de distancia estocástica," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 23, issue 49, pages 88-132, DOI: 10.32468/Espe.4903.
• Juan Gonzalo Zapata & Natalia Ariza F., 2005, "Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia," Coyuntura Social, Fedesarrollo, number 12901, Dec.
• Paul Veenendaal, 2005, "Import duty incidence," CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 128, Nov.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2005, "The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan," Labor Economics Working Papers, East Asian Bureau of Economic Research, number 21911, Aug.
• Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2005, "Poverty-dominant program reforms: the role of targeting and allocation rules," Journal of Development Economics, Elsevier, volume 77, issue 1, pages 53-73, June.
• Ablett, John & Hart, Neil, 2005, "Corporate Income Tax Reform: The Neglected Issue of Tax Income," Economic Analysis and Policy, Elsevier, volume 35, issue 1-2, pages 45-60, March/Sep.
• Manresa, Antonio & Sancho, Ferran, 2005, "Implementing a double dividend: recycling ecotaxes towards lower labour taxes," Energy Policy, Elsevier, volume 33, issue 12, pages 1577-1585, August.
• Riedl, Arno & Tyran, Jean-Robert, 2005, "Tax liability side equivalence in gift-exchange labor markets," Journal of Public Economics, Elsevier, volume 89, issue 11-12, pages 2369-2382, December.
• Ivan Planas Miret, 2005, "Principales mecanismos de evaluación económica de políticas públicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 60, issue 03, pages 98-121.
• José Miguel Pérez Martín, 2005, "El proceso de evaluación de las intervenciones cofinanciadas con fondos estructurales comunitarios en el periodo 2000-2006 en las regiones españolas objetivo nº 2," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 60, issue 03, pages 158-177.
• Maria Ángeles Díez López & Beatriz Izquierdo Ramírez, 2005, "La evaluación de los fondos estructurales de la Unión Europea: revisión y balance," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 60, issue 03, pages 178-211.
• Verbist, Gerlinde & O'Donoghue, Cathal & Sutherland, Holly & Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, D., 2005, "Household incomes and redistribution in the European Union: quantifying the equalising properties of taxes and benefits," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM9/05, Jul.
• Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O´Donoghue & Rozane Bezerra de Siqueira, 2005, "The Impact of Brazil´s Tax-Benefit System on Inequality and Poverty," Ibero America Institute for Econ. Research (IAI) Discussion Papers, Ibero-America Institute for Economic Research, number 117, Oct.
• Victor Matheson & Robert Baade, 2005, "Have Public Finance Principles Been Shut Out in Financing New Sports Stadiums for the NFL in the United States?," Working Papers, College of the Holy Cross, Department of Economics, number 0511, Jul.
• José Manuel González-Páramo, 2005, "Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax," Hacienda Pública Española / Review of Public Economics, IEF, volume 172, issue 1, pages 23-59, June.
• Miguel-Angel López García, 2005, "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española / Review of Public Economics, IEF, volume 175, issue 4, pages 123-147, december.
• Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2005, "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1824, Oct.
• Richard Marliave, 2005, "The Triple Taxation of Corporate EquityProfits," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 33, issue 3, pages 337-358, September, DOI: 10.1007/s11293-005-8174-8.
• Koen Caminada & Kees Goudswaard, 2005, "Are Public and Private Social Expenditures Complementary?," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 11, issue 2, pages 175-189, May, DOI: 10.1007/s11294-005-3014-9.
• Rupert Sausgruber & Jean-Robert Tyran, 2005, "Testing the Mill hypothesis of fiscal illusion," Public Choice, Springer, volume 122, issue 1, pages 39-68, January, DOI: 10.1007/s11127-005-3992-4.
• Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2005, "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 1, pages 62-97, March.
• Petrucci, Alberto, 2005, "The Incidence of a Tax on Pure Rent in a Small Open Economy," Economics & Statistics Discussion Papers, University of Molise, Department of Economics, number esdp05025, Jul.
• Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III, 2005, "The Incidence of Pollution Control Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 11438, Jun.
• Alan J. Auerbach, 2005, "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers, National Bureau of Economic Research, Inc, number 11686, Oct.
• Susanu, Monica & Ioan, Viorica, 2005, "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper, University Library of Munich, Germany, number 20642, Nov.
• Bellù, Lorenzo G. & Liberati, Paolo, 2005, "Charting Income Inequality: The Lorenz Curve," MPRA Paper, University Library of Munich, Germany, number 30063, Nov.
• Bellù, Lorenzo Giovanni & Liberati, Paolo, 2005, "Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Lorenz Curves," MPRA Paper, University Library of Munich, Germany, number 30103, Nov.
• Bellù, Lorenzo Giovanni & Liberati, Paolo, 2005, "Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Crossing Generalised Lorenz Curves," MPRA Paper, University Library of Munich, Germany, number 30115, Nov.
• Tsoulfidis, Lefteris, 2005, "Notes on Ricardo’s theory of value and taxation," MPRA Paper, University Library of Munich, Germany, number 35590, revised 27 Dec 2011.