Research classified by Journal of Economic Literature (JEL) codes

2006

• Auerbach, Alan J. & Hassett, Kevin A., 2006, "Dividend Taxes and Firm Valuation: New Evidence," Berkeley Program in Law and Economics, Working Paper Series, Berkeley Program in Law and 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, Centre for Economic Policy Research, 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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 Arbeitseinsatz]," 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.
• Denis Nekipelov, 2005, "Distribution Features and Distorting Effect of Taxes on Individual Incomes in Russia," Research Paper Series, Gaidar Institute for Economic Policy, issue 90P, pages 175-175.
• 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.
• Jos Manuel Gonz lez-P ramo, 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 L pez Garc a, 2005, "La vivienda y la reforma fiscal de 1998: un ejercicio de simulaci n," 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, IZA Network @ LISER, 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.
• Tatom, John, 2005, "Competitive advantage: a study of the federal tax exemption for credit unions," MPRA Paper, University Library of Munich, Germany, number 4398, Feb.
• Parry, Ian & Walls, Margaret & Sigman, Hilary & Williams III, Roberton, 2005, "The Incidence of Pollution Control Policies," RFF Working Paper Series, Resources for the Future, number dp-05-24, Jun.
• A. Lans Bovenberg & Lawrence H. Goulder & Derek J. Gurney, 2005, "Efficiency Costs of Meeting Industry-Distributional Constraints Under Environmental Permits and Taxes," RAND Journal of Economics, The RAND Corporation, volume 36, issue 4, pages 950-970, Winter.
• Robert Baade & Victor Matheson, 2005, "Have public finance principles been shut out in financing new sports facilities in the United States?," IASE Conference Papers, International Association of Sports Economists, number 0527, Jun.
• P. Koning, 2005, "Estimating the Impact of Experience Rating on the Inflow into Disability Insurance in the Netherlands," Working Papers, Utrecht School of Economics, number 05-07, Feb.
• James Alm & Edward Sennoga & Mark Skidmore, 2005, "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers, UW-Whitewater, Department of Economics, number 05-09, Oct.

2004

• Kelly D. Edmiston & Richard M. Bird, 2004, "Taxing Consumption in Jamaica:The GCT and the SCT," 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 paper0432, Dec.
• Ligia Melo B. & N�stor Espinosa, 2004, "Ineficiencia En La Distribuci�N De Energ�A El�Ctrica: Una Aplicaci�N De Las Funciones De Distancia Estoc�Stica," Borradores de Economia, Banco de la Republica, number 2843, Nov.
• Pierre Koning, 2004, "Estimating the impact of experience rating on the inflow into disability insurance in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 37, Aug.
• Thisse, Jacques-François & Hamilton, Jonathan & Ottaviano, Gianmarco & Behrens, Kristian, 2004, "Destination- versus Origin-based Commodity Taxation and the Location of Industry," CEPR Discussion Papers, Centre for Economic Policy Research, number 4671, Oct.
• Ilho Yoo & Alan J. Auerbach & Young Jun Chun, 2004, "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," Econometric Society 2004 Latin American Meetings, Econometric Society, number 313, Aug.
• Salhofer, Klaus & Schmid, Erwin, 2004, "Distributive leakages of agricultural support: some empirical evidence," Agricultural Economics, Blackwell, volume 30, issue 1, pages 51-62, January.
• Parry, Ian W. H., 2004, "Are emissions permits regressive?," Journal of Environmental Economics and Management, Elsevier, volume 47, issue 2, pages 364-387, March.
• Parry, Ian W. H., 2004, "Comparing alternative policies to reduce traffic accidents," Journal of Urban Economics, Elsevier, volume 56, issue 2, pages 346-368, September.
• Bound, John & Cullen, Julie Berry & Nichols, Austin & Schmidt, Lucie, 2004, "The welfare implications of increasing disability insurance benefit generosity," Journal of Public Economics, Elsevier, volume 88, issue 12, pages 2487-2514, December.
• Shapiro, Joel, 2004, "Income taxation in a frictional labor market," Journal of Public Economics, Elsevier, volume 88, issue 3-4, pages 465-479, March.
• Sinai, Todd & Gyourko, Joseph, 2004, "The asset price incidence of capital gains taxes: evidence from the Taxpayer Relief Act of 1997 and publicly-traded real estate firms," Journal of Public Economics, Elsevier, volume 88, issue 7-8, pages 1543-1565, July.
• Alberto Petrucci, 2004, "Asset Accumulation, Fertility Choice and Nondegenerate Dynamics in a Small Open Economy," Working Papers, Fondazione Eni Enrico Mattei, number 2004.121, Oct.
• Alberto Petrucci, 2004, "On the Incidence of a Tax on Pure Rent with Infinite Horizons," Working Papers, Fondazione Eni Enrico Mattei, number 2004.160, Dec.
• Salvatore Barbaro, 2004, "Tax Distortion, Countervailing Subsidies and Income Redistribution," Departmental Discussion Papers, University of Goettingen, Department of Economics, number 121, Apr.
• Philipp J. H. Schröder, 2004, "The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition," Journal of Economics, Springer, volume 83, issue 3, pages 281-292, December, DOI: 10.1007/s00712-004-0096-y.
• Friedrich Breyer & Mathias Kifmann, 2004, "The German Retirement Benefit Formula: Drawbacks and Alternatives," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 1, pages 63-82, April.
• Jean-Pierre Galavielle, 2004, "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r04032, Mar.
• Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2004, "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 10693, Aug.
• Dr Justin van de Ven, 2003, "Taxation, Reranking and Equivalence Scales," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 227, Jun.
• Ron Crawford & Grant Johnston, 2004, "Household incomes in New Zealand: The impact of the market, taxes and government spending, 1987/88–1997/98," Treasury Working Paper Series, New Zealand Treasury, number 04/20, Sep.
• Herwig Immervoll, 2004, "Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 19, Dec, DOI: 10.1787/652730151886.
• Anne Laferrère & David le Blanc, 2004, "Gone with the Windfall: How Do Housing Allowances Affect Student Co-residence?," CESifo Economic Studies, CESifo Group, volume 50, issue 3, pages 451-477.
• Michael Ben-Gad, 2004, "The Welfare Effects of the Reagan Deficits: A Portfolio Choice Approach," Economic Inquiry, Western Economic Association International, volume 42, issue 3, pages 441-454, July.
• Müller, Tobias, 2004, "Evaluating the economic effects of income security reforms in Switzerland: an integrated microsimulation - computable general equilibrium approach," MPRA Paper, University Library of Munich, Germany, number 111919, Jun.
• Caminada, Koen & Goudswaard, Kees, 2004, "Are public and private social expenditures complementary?," MPRA Paper, University Library of Munich, Germany, number 20179.
• Cebula, Richard, 2004, "A Preliminary Analysis of the Presidential Approval Rating," MPRA Paper, University Library of Munich, Germany, number 56775, Nov.
• Subbotin, Viktor, 2004, "Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком
  [Estimating the tax burden in the Russian oil sector under the price parity hypothesis]," MPRA Paper, University Library of Munich, Germany, number 9031, Sep.
• Michele Bagella & Leonardo Becchetti & David Andrés Londono Bedoya, 2004, "Investment and Export Subsidies in Italy: Who Gets Them and What Is Their Impact on Investment and Efficiency," Rivista di Politica Economica, SIPI Spa, volume 94, issue 2, pages 61-102, March-Apr.
• André Schröer, 2004, "Entscheidungswirkungen steuerlicher Erfolgsabgrenzungsparadigmen bei multinationalen Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 56, issue 3, pages 259-281, May, DOI: 10.1007/BF03372737.
• Paolo Acciari & Peter Heijmans, 2004, "Examination of the macroeconomic implicit tax rate on labour derived by the European Commission," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 4, Dec, revised Dec 2004.
• Vassilis T Rapanos, 2004, "Tax Incidence In A Model With Efficiency Wages And Unemployment," Public Economics, University Library of Munich, Germany, number 0404001, Apr.
• Denis Nekipelov, 2004, "A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia," Public Economics, University Library of Munich, Germany, number 0405008, May.
• Alfonso Arpaia & Giuseppe Carone, 2004, "Do labour taxes (and their composition) affect wages in the short and in the long run?," Public Economics, University Library of Munich, Germany, number 0411004, Nov.
• Löschel, Andreas & Lange, Andreas & Hoffmann, Tim & Böhringer, Christoph & Moslener, Ulf, 2004, "Assessing Emission Allocation in Europe: An Interactive Simulation Approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-40.

2003

• Tao, Ran & Lin, Justin Yifu & Liu, Mingxing & Zhang, Qi, 2003, "The Problem Of Taxing Farmers In China," 2003 Annual Meeting, August 16-22, 2003, Durban, South Africa, International Association of Agricultural Economists, number 25886, DOI: 10.22004/ag.econ.25886.
• Parry, Ian W.H., 2003, "Are Emissions Permits Regressive?," Discussion Papers, Resources for the Future, number 10523, DOI: 10.22004/ag.econ.10523.
• Brennan, Timothy J., 2003, "Electricity Capacity Requirements: Who Pays?," Discussion Papers, Resources for the Future, number 10569, DOI: 10.22004/ag.econ.10569.
• Parry, Ian W.H., 2003, "Comparing Alternative Policies to Reduce Traffic Accidents," Discussion Papers, Resources for the Future, number 10674, DOI: 10.22004/ag.econ.10674.
• John Creedy & Norman Gemmell, 2003, "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Manchester School, University of Manchester, volume 71, issue 6, pages 641-658, December, DOI: 10.1046/j.1467-9957.2003.00371.x.
• François Boldron & Cyril Hariton, 2003, "Access charge and imperfect competition," Recherches économiques de Louvain, De Boeck Université, volume 69, issue 3, pages 319-340.
• Steve Gibbons & Alan Manning, 2003, "The Incidence of UK Housing Benefit: Evidence from the 1990s Reforms," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0597, Dec.
• Sergio Marí Vidal, 2003, "El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 139-157, August.
• Thomas F. Rutherford & Miles K. Light & Felipe Barrera Osorio, 2003, "Equity and effciency costs of raising tax revenue in Colombia," Informes de Investigación, Fedesarrollo, number 2583, Oct.
• Manuel Ramirez & Danielken Molina, 2003, "Efectos distributivos del impuesto al valor agregado sobre el consumo de los hogares en Colombia. Una estimación no paramétrica," Revista de Economía del Rosario, Universidad del Rosario.
• Anne Laferrere & David Le Blanc, 2003, "Gone with the Windfall : How do Housing Allowances Affect Student Co-residence ?," Working Papers, Center for Research in Economics and Statistics, number 2003-36.
• François BOLDRON & Cyril HARITON, 2003, "Access charge and imperfect competition," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003034, Sep.
• Friedrich Breyer & Mathias Kifmann, 2003, "The German Retirement Benefit Formula: Drawbacks and Alternatives," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 326.
• Philipp J. H. Schröder, 2003, "The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 333.
• Brennan, Timothy J., 2003, "Electricity Capacity Requirements: Who Pays?," The Electricity Journal, Elsevier, volume 16, issue 8, pages 11-22, October.
• Gibbons, Stephen & Manning, Alan, 2003, "The incidence of UK housing benefit: evidence from the 1990s reforms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 20011, Dec.
• Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E., 2003, "Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable," El Trimestre Económico, Fondo de Cultura Económica, volume 70, issue 280, pages 745-790, octubre-d.
• John Creedy, 2003, "Non-Uniform Consumption Taxes: A ‘Blunt Redistributive Instrument’?," Research on Economic Inequality, Emerald Group Publishing Limited, "Fiscal Policy, Inequality and Welfare", DOI: 10.1016/S1049-2585(03)10001-4.
• Alberto Petrucci, 2003, "Taxing Land Rent in an Open Economy," Working Papers, Fondazione Eni Enrico Mattei, number 2003.63, Jul.
• Salvatore Barbaro, 2003, "The Combined Effect of Taxation and Subsidization on Human Capital Investment," Departmental Discussion Papers, University of Goettingen, Department of Economics, number 116, Jan.
• Bruno CRUZ & Aude POMMERET, 2003, "Subsidizing energy saving capital accumulation: a real option approach," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 03.14, Dec.
• Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003, "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche, CIRPEE, number 0305.
• A.L. Bovenberg & Lawrence H. Goulder & Derek J. Gurney, 2003, "Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 10059, Nov.
• Alan J. Auerbach & Young Jun Chun, 2003, "Generational Accounting in Korea," NBER Working Papers, National Bureau of Economic Research, Inc, number 9983, Sep.
• Duncan Matthews, 1997, "The evolution of rules for the Single European Market in insurance," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 115, Mar.
• Fabrizio Bulckaen & Alberto Pench, 2003, "From Pantaleoni's «Teoria della traslazione dei trubuti» to the Thirties: The Legacy of the Italian Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 11, issue 1, pages 171-197.
• Parry, Ian, 2003, "Comparing Alternative Policies to Reduce Traffic Accidents," RFF Working Paper Series, Resources for the Future, number dp-03-07, Dec.
• Parry, Ian, 2003, "Are Emissions Permits Regressive?," RFF Working Paper Series, Resources for the Future, number dp-03-21, Jun.
• Brennan, Timothy, 2003, "Electricity Capacity Requirements: Who Pays?," RFF Working Paper Series, Resources for the Future, number dp-03-39, Aug.
• Arno Riedl & Jean-Robert Tyran, 2003, "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 03-065/1, Aug.
• Bovenberg, A.L. & Goulder, L.H. & Gurney, D.J., 2003, "Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes," Discussion Paper, Tilburg University, Center for Economic Research, number 2003-86.
• Sergi Jiménez-Martín & Alfonso R. Sánchez, 2003, "An evaluation of the life-cycle effects of minimum pensions on retirement behavior," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 715, Oct, revised Jun 2006.
• Jean-Robert Tyran & Arno Riedl, 2003, "Tax Liability Side Equivalence in Gift-Exchange Labor Markets," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-15, Aug.
• Herwig Immervoll, 2003, "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," Public Economics, University Library of Munich, Germany, number 0302005, Feb.

2002

• Alan J. Auerbach & Kevin A. Hassett, 2002, "A New Measure of Horizontal Equity," American Economic Review, American Economic Association, volume 92, issue 4, pages 1116-1125, September, DOI: 10.1257/00028280260344650.
• Ravallion, Martin, 2002, "Are the Poor Protected from Budget Cuts? Evidence for Argentina," Journal of Applied Economics, Universidad del CEMA, volume 5, issue 01, pages 1-27, May, DOI: 10.22004/ag.econ.44429.
• Antonio Manresa & Ferran Sancho, 2002, "Implementing a Double Dividend: Recycling Ecotaxes Towards Lower Labour Taxes," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 536.02, Aug.
• John Creedy, 2002, "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, volume 35, issue 4, pages 380-390, December, DOI: 10.1111/1467-8462.00255.
• Martin Ravallion, 2002, "Are the Poor Protected from Budget Cuts? Evidence for Argentina," Journal of Applied Economics, Universidad del CEMA, volume 5, pages 95-121, May.
• Thomas F. Rutherford & Miles K. LIGHT, 2002, "A General Equilibrium Model for Tax Policy Analysis in Colombia: The MEGATAX Model," Archivos de Economía, Departamento Nacional de Planeación, number 11291, May.
• Omer Ozak & Oscar Mauricio Valencia, 2002, "Impacto macroeconómico y distributivo del impuesto de seguridad democrática," Archivos de Economía, Departamento Nacional de Planeación, number 11294, Oct.
• BOLDRON, François, 2002, "Commodity taxation with non linear pricing oligopoly," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2002039, Jun.
• Fischer, Andreas & Jordan, Thomas & Lack, Caesar, 2002, "Giving Up the Swiss Franc: Some Consideration on Seigniorage Flows Under EMU," CEPR Discussion Papers, Centre for Economic Policy Research, number 3156, Jan.
• Saint-Paul, Gilles, 2002, "The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design," CEPR Discussion Papers, Centre for Economic Policy Research, number 3339, Apr.
• Mathias HUJGERBUELHER, 2002, "Tax Progression and Human Capital in a Matching Framework," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2002040, Nov.