Research classified by Journal of Economic Literature (JEL) codes

2001

• David Levinson, 2001, "Why States Toll: An Empirical Model of Finance Choice," Journal of Transport Economics and Policy, University of Bath, volume 35, issue 2, pages 223-237, May.
• Don Fullerton & Gilbert E. Metcalf, 2001, "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0106.
• Joel Shapiro, 2001, "Income taxation in a frictional labor market," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 559, Jun.
• Linda Welling & Marci Bearance, 2001, "Who's Minding the Kids? An Economic Comparison of Sole and Joint Custody," Department Discussion Papers, Department of Economics, University of Victoria, number 0101, Jul.

2000

• Jagadeesh Gokhale, 2000, "Generational Accounts for the United States: An Update," American Economic Review, American Economic Association, volume 90, issue 2, pages 293-296, May.
• Walker, Ian & Young, Juliet, , "The Dummies’ Guide to Lottery Design," Economic Research Papers, University of Warwick - Department of Economics, number 269343, DOI: 10.22004/ag.econ.269343.
• David Ingles, 2000, "Rationalising the Interaction ofTax and Social Security: PartI: Specific Problem Areas," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 423, Nov.
• David Ingles, 2000, "Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 424, Nov.
• Luis Gordo & Pablo Hernández de Cos, 2000, "The Financing Arrangements for the Regional (Autonomous) Governments for the Period 1997-2001," Working Papers, Banco de España, number 0003.
• Creedy, John, 2000, "Measuring Welfare Changes and the Excess Burden of Taxation," Bulletin of Economic Research, Wiley Blackwell, volume 52, issue 1, pages 1-47, January.
• Laszlo Goerke, 2000, "The Wedge," Manchester School, University of Manchester, volume 68, issue 5, pages 608-623, September, DOI: 10.1111/1467-9957.00221.
• Christian Gerondeau, 2000, "Should taxes be reduced to offset a higher oil price (Pro and contra) : pro - heavily taxing fuel is antisocial," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 04, pages 1-21, October.
• Michael Hoel, 2000, "Should taxes be reduced to offset a higher oil price (Pro and contra) : contra - taxes on motor fuel should not be reduced," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 04, pages 1-22, October.
• GRAZZINI, Lisa, 2000, "Ad valorem and per unit taxation in an oligopoly model," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2000054, Nov.
• Bourguignon, F. & Spadaro, A., 2000, "Social Preferences Revealed through Effective Marginal Tax Rates," DELTA Working Papers, DELTA (Ecole normale supérieure), number 2000-29.
• Hiranya Mukhopadhyay, 2000, "Cascading, Revenue Neutrality and the VAT: Some Theoretical Results," Indian Economic Review, Department of Economics, Delhi School of Economics, volume 35, issue 1, pages 97-107, January.
• Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000, "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, volume 30, issue 1, pages 99-122, August.
• James E. McClure & T. Norman Van Cott, 2000, "Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant," Eastern Economic Journal, Eastern Economic Association, volume 26, issue 4, pages 483-486, Fall.
• Urzúa, Carlos M., 2000, "Welfare Consequences of a Recent Tax Reform in Mexico," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 200306, Mar.
• S. P. Anderson & A. de Palma & B. Kreider, 2000, "Tax Incidence in Differentiated Product Oligopoly," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2000-10.
• Gautam Gowrisankaran & Thomas J. Holmes, 2000, "Do mergers lead to monopoly in the long run? Results from the dominant firm model," Staff Report, Federal Reserve Bank of Minneapolis, number 264, DOI: 10.21034/sr.264.
• Cappelen, A.W., 2000, "Tax Treaties and the Marginal Cost of Funds," Papers, Norwegian School of Economics and Business Administration-, number 12/00.
• Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J., 2000, "Taxation, Aid and democracy. An Agenda for Research in African Countries," Papers, Universitat Zurich - Wirtschaftswissenschaftliches Institut, number 2000:4.
• Goerke, Laszlo, 2000, "Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons," IZA Discussion Papers, IZA Network @ LISER, number 148, May.
• Julia Lynn Coronado & Don Fullerton & Thomas Glass, 2000, "The Progressivity of Social Security," NBER Working Papers, National Bureau of Economic Research, Inc, number 7520, Feb.
• Julia Lynn Coronado & Don Fullerton & Thomas Glass, 2000, "Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity," NBER Working Papers, National Bureau of Economic Research, Inc, number 7568, Feb.
• Casey B. Mulligan & Tomas J. Philipson, 2000, "Merit Motives and Government Intervention: Public Finance in Reverse," NBER Working Papers, National Bureau of Economic Research, Inc, number 7698, May.
• Todd Sinai & Joseph Gyourko, 2000, "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 7893, Sep.
• David Levinson, 2000, "Revenue Choice on a Serial Network," Working Papers, University of Minnesota: Nexus Research Group, number 200001.
• David Carey & Harry Tchilinguirian, 2000, "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers, OECD Publishing, number 258, Oct, DOI: 10.1787/247874530426.
• Ortega, Juan Ricardo & Piraquive, Gabriel Armando & Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio, 2000, "Incidencia fiscal de los incentivos tributarios
  [Fiscal Incidence of tax incentives]," MPRA Paper, University Library of Munich, Germany, number 14016, Nov.
• Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio, 2000, "Exenciones tributarias: Costo fiscal y análisis de incidencia
  [Tax exemptions: fiscal cost and incidence analysis]," MPRA Paper, University Library of Munich, Germany, number 14546, Dec.
• Rudolf Kerschbamer & Georg Kirchsteiger, 2000, "Theoretically robust but empirically invalid? An experimental investigation into tax equivalence," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 16, issue 3, pages 719-734.
• Douglas Mair & Anthony J. Laramie, 2000, "Capitalism and democracy in the 21st century: a Kaleckian interpretation of a Schumpeterian problem," Journal of Evolutionary Economics, Springer, volume 10, issue 1, pages 35-48.
• Boone, J. & Bovenberg, A.L., 2000, "Optimal Labour Taxation and Search," Discussion Paper, Tilburg University, Center for Economic Research, number 2000-17.
• Rudolf Kerschbamer & Georg Kirchsteiger, 2000, "Theoretically robust but empirically invalid: an experimental investigation into tax equivalence," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/5903, Nov.
• Simon P. Anderson & Andre de Palma & Brent Kreider, 2000, "Tax Incidence in Differentiated Product Oligopoly," Virginia Economics Online Papers, University of Virginia, Department of Economics, number 341, Feb.
• Simon P. Anderson & Andre de Palma & Brent Kreider, 2000, "The Efficiency of Indirect Taxes under Imperfect Competition," Virginia Economics Online Papers, University of Virginia, Department of Economics, number 342, Feb.
• Walker, I. & Young, J., 2000, "The Dummies Guide' to Lottery Design," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 572.
• Borck, Rainald & Engelmann, Dirk & Müller, Wieland & Normann, Hans-Theo, 2000, "Tax liability side equivalence in experimental posted-offer markets," SFB 373 Discussion Papers, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes, number 2000,8.

1999

• Berger, Nicholas & Anderson, Kym, 1999, "Consumer And Import Taxes In The World Wine Market: Australia In International Perspective," 1999 Conference (43th), January 20-22, 1999, Christchurch, New Zealand, Australian Agricultural and Resource Economics Society, number 123770, Jan, DOI: 10.22004/ag.econ.123770.
• Patricia Apps, 1999, "Reforming the Australian Tax Transfer System," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 413, Nov.
• Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999, "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, volume 59, issue 1, pages 155-192, June.
• S. P. Anderson & A. de Palma & B. Kreider, 1999, "The efficiency of indirect taxes under imperfect competition," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 99-09.
• S. P. Anderson & A. de Palma & B. Kreider, 1999, "Tax incidence in differentiated product oligopoly," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 99-10.
• Benge, M., 1999, "Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy," Papers, Australian National University - Department of Economics, number 364.
• Bingley, P. & Lanot, G., 1999, "Labour Supply and the Incidence of Income Tax on Wages," Papers, Centre for Labour Market and Social Research, Danmark-, number 99-01.
• Kalvus, J., 1999, "Statistical Inference of Progressivity Dominance: an Application to Health Care Financing Distributions," University of Helsinki, Department of Economics, Department of Economics, number 467.
• Anderson, S.P. & de Palma, A. & Kreider, K., 1999, "The Efficiency of Indirect Taxes Under Imperfect Competition," Papers, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor., number 99-09.
• Anderson, S.P. & de Palma, A. & Kreider, B., 1999, "Tax incidece in Differentiated product Oligopoly," Papers, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor., number 99-10.
• Marshall, K., 1999, "The Gambling Industry: Raising the Stakes," Papers, Statistique Canada, Sciences et technologie-, number 26.
• Goerke, Laszlo, 1999, "The Wedge," IZA Discussion Papers, IZA Network @ LISER, number 71, Nov.
• Alan J. Auerbach & Laurence J. Kotlikoff & Willi Leibfritz, 1999, "Generational Accounting around the World," NBER Books, National Bureau of Economic Research, Inc, number auer99-1, January.
• Hans Fehr & Laurence J. Kotlikoff & Willi Leibfritz, 1999, "Generational Accounting in General Equilibrium," NBER Chapters, National Bureau of Economic Research, Inc, "Generational Accounting around the World".
• Laurence J. Kotlikoff & Willi Leibfritz & Willi Leibfritz, 1999, "An International Comparison of Generational Accounts," NBER Chapters, National Bureau of Economic Research, Inc, "Generational Accounting around the World".
• Alan J. Auerbach & Kevin A. Hassett, 1999, "A New Measure of Horizontal Equity," NBER Working Papers, National Bureau of Economic Research, Inc, number 7035, Mar.
• Jerry Hausman, 1999, "Efficiency Effects on the U.S. Economy from Wireless Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 7281, Aug.
• Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999, "The Impact of State Taxes on Self-Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 7453, Dec.
• David Levinson, 1999, "Tolling at a Frontier: A Game Theoretic Analysis," Working Papers, University of Minnesota: Nexus Research Group, number 199904.
• Besley, Timothy J. & Rosen, Harvey S., 1999, "Sales Taxes and Prices: An Empirical Analysis," National Tax Journal, National Tax Association;National Tax Journal, volume 52, issue 2, pages 157-178, June, DOI: 10.1086/NTJ41789387.
• Caminada, Koen & Goudswaard, Kees, 1999, "Social policy and income distribution: An empirical analysis for the Netherlands," MPRA Paper, University Library of Munich, Germany, number 20183.
• Thomas Piketty, 1999, "Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France, 1970-1996," Économie et Prévision, Programme National Persée, volume 138, issue 2, pages 25-60, DOI: 10.3406/ecop.1999.5958.
• Hans Fehr & Clemente Polo, 1999, "VIVAT, a Definitive VAT System for Europe?," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 14, pages 37-58.
• Sophia Delipalla & Owen O'Donnell, 1999, "Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry," Studies in Economics, School of Economics, University of Kent, number 9901, Jan.
• Kul B. Bhatia, 1999, "Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9914.

1998

• Piketty, Thomas, 1998, "Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996," CEPREMAP Working Papers (Couverture Orange), CEPREMAP, number 9812.
• Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998, "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 41.
• Eijffinger, Sylvester C. W. & Huizinga, Harry P. & Lemmen, Jan J. G., 1998, "Short-term and long-term government debt and nonresident interest withholding taxes," Journal of Public Economics, Elsevier, volume 68, issue 3, pages 309-334, June.
• Jan Klavus, 1998, "Progressivity of health care financing : estimation and statistical inference," Finnish Economic Papers, Finnish Economic Association, volume 11, issue 2, pages 86-95, Autumn.
• Chipeta, C., 1998, "Tax Reform and Tax Yield in Malawi," Papers, African Economic Research Consortium, number 81.
• Glazer, A., 1998, ""Tax Rage"," Papers, California Irvine - School of Social Sciences, number 98-99-08.
• Hoon, H.T. & Phelps, E.S., 1998, "Low-Wage Employment Subsidies in a Labor-Turnover Model of the 'Natural Rate'," Papers, Indiana - Center for Econometric Model Research, number 98-004.
• Fehr, H. & Wiegard, W., 1998, "The Incidence of an Extended ACE Corporation Tax," Papers, Norwegian School of Economics and Business Administration-, number 16/98.
• Halvorsen, H.E. & Lund, D., 1998, "Rent Taxation when Cost Tranfers are Possible, but Costly," Memorandum, Oslo University, Department of Economics, number 20/1998.
• Michael Keen, 1998, "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, volume 19, issue 1, pages 1-37, February.
• Terry Barker & Jonathan Köhler, 1998, "Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties," Fiscal Studies, Institute for Fiscal Studies, volume 19, issue 4, pages 375-402, November.
• Paul Bingley & Gauthier Lanot, 1998, "Labour Supply and the Incidence of Income Tax on Wages," Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University, number 98/13, revised Nov 1999.
• Creedy, J., 1998, "The Welfare Effects of Indirect Taxes in Australia: Some Alternative Reforms," Department of Economics - Working Papers Series, The University of Melbourne, number 601.
• Creedy, J. & Gemmell, N., 1998, "The Built-In Flexibility of Taxation: Some Basic Analytics," Department of Economics - Working Papers Series, The University of Melbourne, number 628.
• Atkinson, M.E. & Creedy, J. & Know, D.M., 1998, "The Equity Implications of Changing the Tax Basis for Pension Funds," Department of Economics - Working Papers Series, The University of Melbourne, number 629.
• Creedy, J. & Dixon, R., 1998, "The Distributional Effects of Monpoly in New Zealand," Department of Economics - Working Papers Series, The University of Melbourne, number 651.
• Laurence J. Kotlikoff & Willi Leibfritz, 1998, "An International Comparison of Generational Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 6447, Mar.
• Austan Goolsbee, 1998, "Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?," NBER Working Papers, National Bureau of Economic Research, Inc, number 6526, Apr.
• Gilbert E. Metcalf, 1998, "A Distributional Analysis of an Environmental Tax Shift," NBER Working Papers, National Bureau of Economic Research, Inc, number 6546, May.
• Timothy J. Besley & Harvey S. Rosen, 1998, "Sales Taxes and Prices: An Empirical Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 6667, Jul.
• Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998, "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers, National Bureau of Economic Research, Inc, number 6828, Dec.
• Bhatia, Kul B, 1998, "Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications," Public Finance = Finances publiques, , volume 53, issue 2, pages 123-144.
• Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G., 1998, "Short-term and long-term government debt and non resident interest witholding taxes," Other publications TiSEM, Tilburg University, School of Economics and Management, number 68bb4272-d036-4192-9291-6.
• Gilbert E. Metcalf, 1998, "A Distributional Analysis of an Environmental Tax Shift," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 9801.
• Sophia Delipalla & Owen O'Donnell, 1998, "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry," Studies in Economics, School of Economics, University of Kent, number 9802, Feb.
• Ronald W. Spahr & Mark A. Sunderman, 1998, "Property Tax Inequities on Ranch and Farm Properties," Land Economics, University of Wisconsin Press, volume 74, issue 3, pages 374-389.

1997

• Fullerton, Don & Rogers, Diane Lim, 1997, "Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices," American Economic Review, American Economic Association, volume 87, issue 2, pages 120-125, May.
• Ingles, D, 1997, "Low Income Traps for Working Families," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 363.
• Apps, P., 1997, "Income Distribution, Redistribution and Incentives," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 379.
• Bayındır-Upmann, Thorsten & Raith, Matthias G., 2017, "Environmental taxation and the double dividend: a drawback for a revenue-neutral tax reform," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 274, Apr.
• Ranjan Ray, 1997, "Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence," Journal of Economic Surveys, Wiley Blackwell, volume 11, issue 4, pages 353-388, December, DOI: 10.1111/1467-6419.00039.
• Andreas Haufler, 1997, "Factor Taxation, Income Distribution and Capital Market Integration," Scandinavian Journal of Economics, Wiley Blackwell, volume 99, issue 3, pages 425-446, September, DOI: 10.1111/1467-9442.00072.
• de Crombrugghe, Alain L & de Walque, Gregory, 1997, "Fiscal Norming of Wages to Promote Employment with Monopoly Unions," CEPR Discussion Papers, Centre for Economic Policy Research, number 1766, Dec.
• Eijffinger, Sylvester & Huizinga, Harry & Lemmen, Jan, 1997, "Short-term and long-term government debt and non-resident interest withholding taxes," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119164, Sep.
• Harry P. Huizinga & Jan J.G. Lemmen & Sylvester C.W. Eijffinger, 1997, "Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes," FMG Discussion Papers, Financial Markets Group, number dp275, Sep.
• Amir, E. & Kirschenheiter, M. & Willard, K., 1997, "Firm Valuation with Deferred Taxes: A Theoretical Framework," Papers, Columbia - Graduate School of Business, number 97-13.
• Lynch, F.M.B., 1997, "Funding the Modern State: The Introduction of Value Added Tax in France," Papers, European Institute - History, number 97/2.
• Josefsson, A., 1997, "Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax," Papers, Uppsala - Working Paper Series, number 1997-14.
• Bergstrom, P., 1997, "Payroll Taxation, Unemployment and Skill Formation," Papers, Uppsala - Working Paper Series, number 1997-16.
• Bergström, Pål, 1997, "Payroll Taxation, Unemployment and Skill Formation," Working Paper Series, Uppsala University, Department of Economics, number 1997:16, Jul.
• Haufler, Andreas, 1997, "Factor taxation, income distribution and capital market integration," Munich Reprints in Economics, University of Munich, Department of Economics, number 20390.
• Creedy, J., 1997, "Evaluating Income Tax Changes and the Choice of Income Measures," Department of Economics - Working Papers Series, The University of Melbourne, number 577.
• Creedy, J., 1997, "Measuring Welfare Changes and the Excess Burden of Taxation," Department of Economics - Working Papers Series, The University of Melbourne, number 587.
• Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba, 1997, "Distributional Effects of Adopting a National Retail Sales Tax," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 11".
• Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba, 1997, "Distributional Effects of Adopting a National Retail Sales Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 5885, Jan.
• Don Fullerton & Diane Lim Rogers, 1997, "Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 5937, Feb.
• Mukhopadhyaya, Hiranya, 1997, "Cascading, revenue neutrality and the VAT: Some theoretical results," Working Papers, National Institute of Public Finance and Policy, number 97/3, Apr.
• Caminada, Koen & Goudswaard, Kees, 1997, "Distributional effects of a flat tax: An empirical analysis for the Netherlands," MPRA Paper, University Library of Munich, Germany, number 20184.
• Gruber, Jonathan, 1997, "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, volume 15, issue 3, pages 72-101, July.
• Luisa Fuster, 1997, "Is altruism important for understanding the long-run effects of social security?," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 234, Sep.
• Bhatia, Kul B., 1997, "Specific Inputs, Value-Added, and Production Linkages in Tax-Incidence Theory," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9714.
• Safra, Zvi & Segal, Uzi, 1997, "Constant Risk Aversion, The Dual Theory, and the Gini Inequality Index," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9716.
• Rudolf KERSCHBAMER & Georg KIRCHSTEIGER, 1997, "Theoretically Robust But Empirically Invalid? An Experimental Investigation into Tax Equivalence," Vienna Economics Papers, University of Vienna, Department of Economics, number vie9704, May.

1996

• Fábio Giambiagi, 1996, "Quarterly tax burden in Brazil 1991-1995 A methodological note," Brazilian Journal of Political Economy, FGV EAESP, volume 16, issue 3, pages 463-466, July, DOI: 10.1590/0101-31571996-0920.
• Fábio Giambiagi, 1996, "A carga tributária trimestral no Brasil: 1991-1995 - nota metodológica," Brazilian Journal of Political Economy, FGV EAESP, volume 16, issue 3, pages 463-466, July, DOI: 10.1590/0101-31571996-0920.
• Riew, J., 1996, "Income Taxation and Household Saving in Taiwan," Papers, Korea Institute of Public Finance-, number 96-02.
• Warren, N. P.E., 1996, "Australian Taxation in the Context of our broader Economic and Trading Priorities," Papers, New South Wales - School of Economics, number 96/22.
• Baffoe-Bonnie, J, 1996, "The Impact of Personal Income Taxation on the Labor Supply of Part-Time and Full-Time Workers," Papers, Pennsylvania State - Department of Economics, number 5-96-1.
• Ray, R., 1996, "Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence," Papers, Tasmania - Department of Economics, number 1996-02.
• Kwang Soo Cheong, 1996, "Occupational Choice and Profit Taxation Under Informational Asymmetries," Working Papers, University of Hawaii at Manoa, Department of Economics, number 199617.
• Olekalns, N., 1996, "Australian Evidence on Tax Smoothing and the Optimal Budget Surplus," Department of Economics - Working Papers Series, The University of Melbourne, number 538.
• James R. Hines, Jr. & John C. Hlinko & Theodore J.F. Lubke, 1996, "From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens," NBER Technical Working Papers, National Bureau of Economic Research, Inc, number 0138, Apr.
• Altshuler, Rosanne & Schwartz, Amy Ellen, 1996, "On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence," National Tax Journal, National Tax Association;National Tax Journal, volume 49, issue 1, pages 55-71, March, DOI: 10.1086/NTJ41789185.
• Graves, Philip E. & Sexton, Robert L. & Lee, Dwight R., 1996, "Slope versus elasticity and the burden of taxation," MPRA Paper, University Library of Munich, Germany, number 19908.
• Clarke, G.R.G. & Strauss, R.P., 1996, "Effects of the Federal Individual Income Tax on Marriage and Divorce Decisions," RCER Working Papers, University of Rochester - Center for Economic Research (RCER), number 436.
• Rosanne Altshuler & Amy Ellen Schwartz, 1996, "On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence," Departmental Working Papers, Rutgers University, Department of Economics, number 199416, Sep.
• René Weber & Thomas Straubhaar, 1996, "Immigration and the public transfer system: Some empirical evidence for Switzerland," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 132, issue 2, pages 330-355, September, DOI: 10.1007/BF02707810.
• Philip E. Graves & Robert L. Sexton & Dwight R. Lee, 1996, "Slope Versus Elasticity and the Burden of Taxation," The Journal of Economic Education, Taylor & Francis Journals, volume 27, issue 3, pages 229-232, July, DOI: 10.1080/00220485.1996.10844912.
• Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G., 1996, "Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes," Discussion Paper, Tilburg University, Center for Economic Research, number 1996-88.
• Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G., 1996, "Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes," Other publications TiSEM, Tilburg University, School of Economics and Management, number e3d75c9e-90ef-4f97-8445-e.
• Che, Y.K. & Chung, Y.T., 1996, "Contract Damages and Cooperative Investments," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9603.
• Bental, B & Peled, D, 1996, "Growth Effects of Subsidies in a Search Theoretic R&D Model : A Quantitative Evaluation," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9607.
• Constantine, J. & Neumark, D., 1996, "Training and the Growth in Wage Inequality," Department of Economics Working Papers, Department of Economics, Williams College, number 172.
• Jaeger, W.K., 1996, "Optimal Environmental Taxation," Department of Economics Working Papers, Department of Economics, Williams College, number 173.
• Haufler, Andreas, 1996, "Factor taxation, income distribution, and capital market integration," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 315.

1995

• Apps, P., 1995, "Taxation of Families: Individual Taxation versus Income Splitting," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 336.
• Hines, James Jr. & Hlinko, John C. & Lubke, Theodore J. F., 1995, "From each according to his surplus: Equi-proportionate sharing of commodity tax burdens," Journal of Public Economics, Elsevier, volume 58, issue 3, pages 417-428, November.
• Kiander, Jaakko & Holm, Pasi & Koskela, Erkki, 1995, "Unions, Labour supply and Structure of Taxation: Equal Tax Bases," Discussion Papers, VATT Institute for Economic Research, number 110.
• Holm, Pasi & Koskela, Erkki, 1995, "Tax Progression and Structure of Labour Taxation in an Open Economy General Equilibrium Model with Monopoly Unions," Discussion Papers, VATT Institute for Economic Research, number 80.
• Koskela, Erkki & Ollikainen, Markku, 1995, "Tax Incidence and Optimal Forest Taxation under Stochastic Demand," Discussion Papers, VATT Institute for Economic Research, number 99.
• Mignolet, M., 1995, "The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 153.
• Daley, M., 1995, "The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance," Papers, Rochester, Business - Ph.D.,, number 72.
• Angelin, K. & Jennergren, L.P., 1995, "Partner Leasing in Sweden," Papers, Uppsala - Working Paper Series, number 4.
• Jonathan Gruber, 1995, "The Incidence of Payroll Taxation: Evidence from Chile," NBER Working Papers, National Bureau of Economic Research, Inc, number 5053, Mar.
• Hans Fehr & Laurence J. Kotlikoff, 1995, "Generational Accounting in General Equilibrium," NBER Working Papers, National Bureau of Economic Research, Inc, number 5090, Apr.
• Patricia M. Anderson & Bruce D. Meyer, 1995, "The Incidence of a Firm-Varying Payroll Tax: The Case of Unemployment Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 5201, Aug.
• Shahabuddin M. Hossain, 1995, "The Equity Impact of the Value-Added Tax in Bangladesh," IMF Staff Papers, Palgrave Macmillan, volume 42, issue 2, pages 411-430, June.
• Hamilton, B.H. & Hamilton, V.H. & Paarsch, H.J., 1995, "Access, Utilization, and Equity in Canada and the U.S.: An Empirical Model of Physician Visits," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9512.
• Davis, J.B. & Zhang, J., 1995, "Measuring Marginal Income Tax Rates for Indididuals in Canada: Averages and Distributions Over Time," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 9516.
• Fehr, Hans & Kotlikoff, Laurence J., 1995, "Generational accounting in general equilibrium," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 47.
• Fehr, Hans, 1995, "Welfare effects of investment incentive policies: A quantitative assessment," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 57.

1994

• Straubhaar, Thomas & Weber, René, 1994, "Budget Incidence of Immigration into Switzerland: A Cross-Section Analysis of the Public Transfer System," CEPR Discussion Papers, Centre for Economic Policy Research, number 934, Apr.
• Don Fullerton & Diane Lim Rogers, 1994, "Distributional Effects on a Lifetime Basis," NBER Working Papers, National Bureau of Economic Research, Inc, number 4862, Sep.
• Caspersen, Erik & Metcalf, Gilbert E., 1994, "Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures," National Tax Journal, National Tax Association;National Tax Journal, volume 47, issue 4, pages 731-746, December, DOI: 10.1086/NTJ41789105.

1993

• Kai A. Konrad & Florian Morath & Wieland Müller, 2009, "Taxation and Market Power," CESifo Working Paper Series, CESifo, number 2880.
• Pasi Holm & Seppo Honkapohja & Erkki Koskela, 1993, "Incidence effects of proposed reforms for the payroll tax in Finnish manufacturing," Finnish Economic Papers, Finnish Economic Association, volume 6, issue 2, pages 67-78, Autumn.
• Jagadeesh Gokhale & Laurence J. Kotlikoff, 1993, "The equity of social services provided to children and senior citizens," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 9311.
• Kotlikoff, L.J. & Gokhale, J., 1993, "The Equity of Social Services Provided to Children and Senior Citizens," Papers, Boston University - Department of Economics, number 20.
• Joachim Merz, 1993, "Microsimulation as an Instrument to Evaluate Economic and Social Programmes," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 05, Jul.
• Gilbert E. Metcalf, 1993, "The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s," NBER Working Papers, National Bureau of Economic Research, Inc, number 4252, Jan.
• David M. Cutler & Douglas W. Elmendorf & Richard J. Zeckhauser, 1993, "Demographic Characteristics and the Public Bundle," NBER Working Papers, National Bureau of Economic Research, Inc, number 4283, Feb.
• Laurence J. Kotlikoff & Jagadeesh Gokhale, 1993, "The Equity of Social Services Provided to Children and Senior Citizens," NBER Working Papers, National Bureau of Economic Research, Inc, number 4305, Mar.
• Erik Caspersen & Gilbert Metcalf, 1993, "Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures," NBER Working Papers, National Bureau of Economic Research, Inc, number 4387, Jun.
• Cutler, David M & Elmendorf, Douglas W & Zeckhauser, Richard J, 1993, "Demographic Characteristics and the Public Bundle," Public Finance = Finances publiques, , volume 48, issue Supplemen, pages 178-198.
• Merz, Joachim, 1993, "Microsimulation as an Instrument to Evaluate Economic and Social Programmes," MPRA Paper, University Library of Munich, Germany, number 7236, Jul.

1992

• Ashenfelter, Orley, et al, 1992, "An Experimental Comparison of Dispute Rates in Alternative Arbitration Systems," Econometrica, Econometric Society, volume 60, issue 6, pages 1407-1433, November.
• Grady, Patrick, 1992, "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper, University Library of Munich, Germany, number 17199, Sep.

1991

• W. R. M. Perraudin & T. Pujol, 1991, "European Fiscal Harmonization and the French Economy," IMF Staff Papers, Palgrave Macmillan, volume 38, issue 2, pages 399-440, June.
• Grady, Patrick, 1991, "The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie," MPRA Paper, University Library of Munich, Germany, number 13246.

1990

• Ashenfelter, O. & Currie, J. & Farber, H.S. & Spiegel, M., 1990, "An Experimental Comparison Of Dispute Rates In Alternative Arbitration Systems," Papers, Princeton, Woodrow Wilson School - Discussion Paper, number 55.
• Ashenfelter, O. & Currie, J. & Farber, H.S., 1990, "An Experimental Comparison Of Dispute Rates In Alternative Arbritation Systems," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics, number 562.
• Orley Ashenfelter & Janet Currie & Henry S. Farber & Matthew Spiegel, 1990, "An Experimental Comparison of Dispute Rates in Alternative Arbitration Systems," NBER Working Papers, National Bureau of Economic Research, Inc, number 3417, Aug.
• Grady, Patrick, 1990, "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper, University Library of Munich, Germany, number 13144, May.
• Grady, Patrick, 1990, "The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984," MPRA Paper, University Library of Munich, Germany, number 24145, Mar.
• Orley Ashenfelter & Janet Currie & Henry S. Farber & Matthew Spiegel, 1990, "An Experimental Comparison of Dispute Rates in Alternative Arbitration Systems," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 647, Jul.
• Chun-Yan Kuo, 1990, "Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages," Development Discussion Papers, JDI Executive Programs, number 1990-06, Mar.

1984

• Carlos A. Longo, 1984, "Notes on the evolution of the tax burden," Brazilian Journal of Political Economy, FGV EAESP, volume 4, issue 4, pages 435-445, October, DOI: 10.1590/0101-31571984-4124.