Research classified by Journal of Economic Literature (JEL) codes

2015

• Thomas Davoine & Christian Keuschnigg, 2015, "Flexicurity, Taxes and Job Reallocation," CESifo Working Paper Series, CESifo, number 5302.
• Rafael Aigner & Felix Bierbrauer, 2015, "Boring Banks and Taxes," CESifo Working Paper Series, CESifo, number 5309.
• Ian Parry, 2015, "Carbon Tax Burdens on Low-Income Households: A Reason for Delaying Climate Policy?," CESifo Working Paper Series, CESifo, number 5482.
• Dora Benedek & Ruud A. De Mooij & Michael Keen & Philippe Wingender, 2015, "Estimating VAT Pass Through," CESifo Working Paper Series, CESifo, number 5531.
• Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015, "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series, CESifo, number 5654.
• Maynor Cabrera, Nora Lustig, and Hilcías E. Morán, 2015, "Fiscal Policy, Inequality, and the Ethnic Divide in Guatemala - Working Paper 397," Working Papers, Center for Global Development, number 397, Mar.
• Nora Lustig, 2015, "Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa - Working Paper 410," Working Papers, Center for Global Development, number 410, Aug.
• Céline Azémar & R. Glenn Hubbard, 2015, "Country characteristics and the incidence of capital income taxation on wages: An empirical assessment," Canadian Journal of Economics, Canadian Economics Association, volume 48, issue 5, pages 1762-1802, December, DOI: 10.1111/caje.12179.
• Luis Huesca & Arturo Robles Valencia & Abdelkrim Araar, 2015, "Progressivity and decomposition of VAT in the Mexican border, 2014," Estudios Regionales en Economía, Población y Desarrollo. Cuadernos de Trabajo de la Universidad Autónoma de Ciudad Juárez., Cuerpo Académico 41 de la Universidad Autónoma de Ciudad Juárez, number 25, Jan, revised 01 Jan 2015.
• José Alirio Pinzón, 2015, "Análisis del comportamiento del impuesto ICA en el presupuesto del distrito capital (1996 - 2005)," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 23, issue 2, pages 192-202.
• Nicole Bosch & Maja Micevska Scharf, 2015, "Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 311, Sep.
• van der Ploeg, Frederick, 2015, "Second-Best Carbon Taxation in the Global Economy: The Green Paradox and Carbon Leakage Revisited," CEPR Discussion Papers, Centre for Economic Policy Research, number 10549, Apr.
• Michael Neumann, 2015, "Earnings Responses to Social Security Contributions," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1489.
• Jorge Puig & Leandro Salinardi, 2015, "Argentina y los subsidios a los servicios públicos: un estudio de incidencia distributiva," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0183, May.
• Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea, 2015, "El potencial redistributivo de la fiscalidad en América Latina," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea, 2015, "The redistributive potential of taxation in Latin America," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2015, "When does it pay to tax? Evidence from state-dependent fiscal multipliers in the euro area," Economic Modelling, Elsevier, volume 48, issue C, pages 116-128, DOI: 10.1016/j.econmod.2014.10.031.
• Sims, Theodore S., 2015, "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, volume 135, issue C, pages 52-54, DOI: 10.1016/j.econlet.2015.07.006.
• Ouyang, Min & Peng, Yulei, 2015, "The treatment-effect estimation: A case study of the 2008 economic stimulus package of China," Journal of Econometrics, Elsevier, volume 188, issue 2, pages 545-557, DOI: 10.1016/j.jeconom.2015.03.017.
• Orlov, Anton, 2015, "An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis," Energy Economics, Elsevier, volume 50, issue C, pages 251-263, DOI: 10.1016/j.eneco.2015.05.011.
• Di Giacomo, Marina & Piacenza, Massimiliano & Scervini, Francesco & Turati, Gilberto, 2015, "Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers," Energy Economics, Elsevier, volume 51, issue C, pages 544-552, DOI: 10.1016/j.eneco.2015.08.004.
• Petrucci, Alberto, 2015, "Optimal income taxation in models with endogenous fertility," Journal of Macroeconomics, Elsevier, volume 43, issue C, pages 216-225, DOI: 10.1016/j.jmacro.2014.12.001.
• Ravallion, Martin & Chen, Shaohua, 2015, "Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China," Journal of Public Economics, Elsevier, volume 128, issue C, pages 124-132, DOI: 10.1016/j.jpubeco.2015.04.004.
• Kosonen, Tuomas, 2015, "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, volume 131, issue C, pages 87-100, DOI: 10.1016/j.jpubeco.2015.09.006.
• Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K., 2015, "Homeowners, renters and the political economy of property taxation," Regional Science and Urban Economics, Elsevier, volume 53, issue C, pages 38-49, DOI: 10.1016/j.regsciurbeco.2015.04.001.
• Cabrera, Maynor & Lustig, Nora & Morán, Hilcías E., 2015, "Fiscal Policy, Inequality, and the Ethnic Divide in Guatemala," World Development, Elsevier, volume 76, issue C, pages 263-279, DOI: 10.1016/j.worlddev.2015.07.008.
• Guste Santini, 2015, "Porez na dodanu vrijednost - porez buducnostic," Ekonomija Economics, Rifin d.o.o., volume 22, issue 1, pages 23-52.
• Savage, Tim & Callan, Tim, 2015, "Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets," Papers, Economic and Social Research Institute (ESRI), number WP496, Feb.
• Shikha Jha & Bharat Ramaswami, 2015, "The Percolation of Public Expenditure: Food Subsidies and the Poor in India and Philippines," Working Papers, eSocialSciences, number id:7492, Sep.
• Luis Huesca. & Arturo Robles Valencia. & Abdelkrim Araar., 2015, "Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 43, issue 2, pages 103-131, Julio-Dic, DOI: 10.24275/ETYPUAM/NE/432015/Huesca.
• Frederick van der Ploeg, 2015, "Second-best Carbon Taxation in the Global Economy: The Green Paradox and Carbon Leakage Revisited," CEEES Paper Series, European University at St. Petersburg, Department of Economics, number CE3S-04/15, Nov.
• Federico Pica & Salvatore Villani, 2015, "Ancora sulle questioni dell?IRAP," STUDI ECONOMICI, FrancoAngeli Editore, volume 2015, issue 117, pages 29-71.
• Eerola, Essi & Saarimaa, Tuukka, 2015, "Who Benefits from Public Housing?," Working Papers, VATT Institute for Economic Research, number 68.
• Kosonen, Tuomas & Harju, Jarkko & Nordström Skans, Oskar, 2015, "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers, VATT Institute for Economic Research, number 70.
• Adam Looney & Kevin B. Moore, 2015, "Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality?," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2015-58, Jun, DOI: 10.17016/FEDS.2015.058.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1534.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print, HAL, number halshs-01196621.
• Kory Kroft & Kucko Kavan & Etienne Lehmann & Johannes Schmieder, 2015, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," Working Papers, HAL, number hal-01292126, Nov, DOI: 10.3386/w21757.
• Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2015, "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers, HAL, number halshs-01151644, May.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, HAL, number halshs-01242190.
• Abe, Naohito & Inakura, Noriko, 2015, "Households' Purchasing Behaviors before and after the Change in the Rate of Consumption Tax," Economic Review, Hitotsubashi University, volume 66, issue 4, pages 321-336, October, DOI: 10.15057/27556.
• Amagoia Sagasta & Jos M. Usategui, 2015, "Purchase and rental subsidies in durable-oligopolies," Hacienda Pública Española / Review of Public Economics, IEF, volume 213, issue 2, pages 11-40, June.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829, August.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883, ISBN: ARRAY(0x95004218), August.
• Agustin Redonda, 2015, "Market structure, the functional form of demand and the sensitivity of the vertical reaction function," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/28.
• Laura Abramovsky & David Phillips, 2015, "A tax micro-simulator for Mexico (MEXTAX) and its application to the 2010 tax reforms," IFS Working Papers, Institute for Fiscal Studies, number W15/23, Aug.
• Ms. Dora Benedek & Ruud A. de Mooij & Mr. Philippe Wingender, 2015, "Estimating VAT Pass Through," IMF Working Papers, International Monetary Fund, number 2015/214, Sep.
• Alice Sanwald & Engelbert Theurl, 2015, "Out-of-pocket payments in the Austrian healthcare system - a distributional analysis," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2015-05, Apr.
• Sean Higgins & Nora Lustig, 2015, "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 363, Apr.
• Alessandro Brunetti & Maria Grazia Calza, 2015, "Redistributive effects of changes in indirect taxation," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 17, issue 2, pages 67-75.
• Savage, Michael & Callan, Tim, 2015, "Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets," IZA Discussion Papers, IZA Network @ LISER, number 8897, Feb.
• Picchio, Matteo & Valletta, Giacomo, 2015, "Welfare Evaluation of the 1986 Tax Reform for Married Couples in the United States," IZA Discussion Papers, IZA Network @ LISER, number 9378, Sep.
• Apps, Patricia & Rees, Ray, 2015, "Capital Income Taxation and Household Production," IZA Discussion Papers, IZA Network @ LISER, number 9607, Dec.
• Aleksandar Vasilev, 2015, "Welfare gains from the adoption of proportional taxation in a general-equilibrium model with a grey economy: the case of Bulgaria’s 2008 flat tax reform," Economic Change and Restructuring, Springer, volume 48, issue 2, pages 169-185, May, DOI: 10.1007/s10644-015-9159-5.
• Iñigo Iturbe-Ormaetxe, 2015, "Salience of social security contributions and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 5, pages 741-759, October, DOI: 10.1007/s10797-014-9322-3.
• Alberto Petrucci, 2015, "Pure Rent Taxation and Growth in a Two-Sector Open Economy," Working Papers CELEG, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 1501.
• Alberto Petrucci, 2015, "Deviating from the Friedman Rule: A Good Idea with Illegal Immigration?," Working Papers CELEG, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 1502.
• Yuri Biondi & Simone Righi, 2015, "Inequality, mobility and the financial accumulation process: A computational economic analysis," Department of Economics (DEMB), University of Modena and Reggio Emilia, Department of Economics "Marco Biagi", number 0058, Jul.
• Rafael Aigner & Felix Bierbrauer, 2015, "Boring Banks and Taxes," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2015_07, Apr.
• Austin Nichols & Jesse Rothstein, 2015, "The Earned Income Tax Credit," NBER Chapters, National Bureau of Economic Research, Inc, "Economics of Means-Tested Transfer Programs in the United States, Volume 1".
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2014, "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 30".
• Clemens Sialm & Hanjiang Zhang, 2015, "Tax-Efficient Asset Management: Evidence from Equity Mutual Funds," NBER Working Papers, National Bureau of Economic Research, Inc, number 21060, Apr.
• Martin Ravallion & Shaohua Chen, 2015, "Benefit Incidence with Incentive Effects, Measurement Errors and Latent Heterogeneity: A Case Study for China," NBER Working Papers, National Bureau of Economic Research, Inc, number 21111, Apr.
• Austin Nichols & Jesse Rothstein, 2015, "The Earned Income Tax Credit (EITC)," NBER Working Papers, National Bureau of Economic Research, Inc, number 21211, May.
• John Cawley & David Frisvold, 2015, "The Incidence of Taxes on Sugar-Sweetened Beverages: The Case of Berkeley, California," NBER Working Papers, National Bureau of Economic Research, Inc, number 21465, Aug.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2015, "Business in the United States: Who Owns it and How Much Tax Do They Pay?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21651, Oct.
• Kory Kroft & Kavan J. Kucko & Etienne Lehmann & Johannes F. Schmieder, 2015, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 21757, Nov.
• S. Georges-Kot, 2015, "Annual and lifetime incidence of the value-added tax in France," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-12.
• J-B. Bernard & Q. Lafféter, 2015, "Impacts of Inflation and Business Cycle on Wages and Employment Broken Down by Socioprofessional Categories," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-14.
• Hildegunn Ekroll Stokke, 2015, "Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 16815, Nov.
• Roberton C. Williams III & Hal Gordon & Dallas Burtraw & Jared C. Carbone & Richard D. Morgenstern, 2015, "The Initial Incidence of a Carbon Tax Across Income Groups," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 1, pages 195-214, March, DOI: 10.17310/ntj.2015.1.09.
• Philip Hemmings & Annamaria Tuske, 2015, "Improving Taxes and Transfers in Australia," OECD Economics Department Working Papers, OECD Publishing, number 1199, Mar, DOI: 10.1787/5js4h5lz07r4-en.
• Nora Lustig, 2015, "Fiscal Redistribution In Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 171, Oct, DOI: 10.1787/5jrrwdt037mv-en.
• State Violeta & Tãnase Loredana Cristina, 2015, "The Impact of Legal Form on Tax Liability of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 363-367, May.
• Rick Van der Ploeg, 2015, "Second-Best Carbon Taxation in the Global Economy: The Green Paradox and Carbon Leakage Revisited," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 157, Mar.
• Jesús Rodríguez-López & Gustavo A. Marrero & Rosa Marina González-Marrero, 2015, "Dieselization, CO2 emissions and fuel taxes in Europe," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 15.11, Sep.
• Klenert, David & Mattauch, Linus, 2015, "How to make a carbon tax reform progressive: The role of subsistence consumption," MPRA Paper, University Library of Munich, Germany, number 65919, Aug.
• Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015, "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper, University Library of Munich, Germany, number 67588.
• Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015, "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper, University Library of Munich, Germany, number 68220.
• Tazhitdinova, Alisa, 2015, "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper, University Library of Munich, Germany, number 81611, revised 2017.
• Klenert, David & Mattauch, Linus, 2015, "How to make a carbon tax reform progressive: The role of subsistence consumption," MPRA Paper, University Library of Munich, Germany, number 84290, Aug.
• Libor Dušek & Klára Kalíšková & Daniel Münich, 2015, "The Poor or the Kids? Distributional Impacts of Taxes and Benefits Among Czech Households," Prague Economic Papers, Prague University of Economics and Business, volume 2015, issue 5, pages 602-617, DOI: 10.18267/j.pep.550.
• Klára Kalíšková & Daniel Münich, 2015, "Dopady zvýšení daňových slev na děti na rozpočty rodin a státu
  [Impact of Increasing Child Tax Credit on Family and State Budgets]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 847-859, DOI: 10.18267/j.polek.1038.
• John Hartwick, 2015, "Laffer Curves And Public Goods," Working Paper, Economics Department, Queen's University, number 1339, May.
• Gordon, Hal & Burtraw, Dallas & Williams, Roberton, 2015, "A Microsimulation Model of the Distributional Impacts of Climate Policies," RFF Working Paper Series, Resources for the Future, number dp-14-40, Feb.
• Valeria De Bonis & Alessandro Gandolfo, 2015, "Tax Policy Response to Market Changes: The Case of the Gaming Services Sector. - L’adeguamento della politica fiscale ai cambiamenti di mercato: il caso del settore del gioco pubblico," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 68, issue 2, pages 173-186.
• European Commission, 2015, "Tax reforms in EU Member States - 2015 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 58, Sep.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2015, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," TEPP Working Paper, TEPP, number 2015-10.
• Liangyue Cao & Amanda Hosking & Michael Kouparitsas & Damian Mullaly & Xavier Rimmer & Qun Shi & Wallace Stark & Sebastian Wende, 2015, "Understanding the economy-wide efficiency and incidence of major Australian taxes," Treasury Working Papers, The Treasury, Australian Government, number 2015-01, Apr, revised Apr 2015.
• Nora Lustig, 2015, "Fiscal Policy and Ethno-Racial Inequality in Bolivia, Brazil, Guatemala and Uruguay," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 22, Jan.
• Margarita Beneke & Nora Lustig, 2015, "El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 26, Mar.
• Freddy Paúl Llerena Pinto & M. Cristhina Llerena Pinto & M. Andrea Llerena Pinto, 2015, "Social Spending, Taxes and Income Redistribution in Ecuador," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 28, Feb.
• Nora Lustig, 2015, "The Redistributive Impactive of Government Spending on Education and Health Evidence from Thirteen Developing Countries in the Commitment to Equity Project," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 30, Mar.
• Nora Lustig, 2015, "Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 31, Jul.
• Sean Higgins & Nora Lustig, 2015, "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 33, Apr.
• Stephen D. Younger & Eric Osei-Assibey & Felix Oppong, 2015, "Fiscal Incidence in Ghana," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 35, Dec.
• Maynor Cabrera & Nora Lustig & Hilcias Moran, 2015, "Fiscal Policy, Inequality and the Ethnic Divide in Guatemala," Working Papers, Tulane University, Department of Economics, number 1502, Jan.
• Nora Lustig, 2015, "Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa," Working Papers, Tulane University, Department of Economics, number 1505, Jul, revised Oct 2015.
• Agustín Romero Civera & Sergio Marí Vidal, 2015, "Algunos aspectos críticos en la aplicación del impuesto de sociedades a las cooperativas según el régimen fiscal de cooperativas. La necesidad de su reforma
  [Some critical aspects in the application of the corporate tax to cooperatives according t," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 07-30.
• Eerola, Essi & Saarimaa, Tuukka, 2015, "Who benefits from public housing?," Bank of Finland Research Discussion Papers, Bank of Finland, number 30/2015.
• Vasilev, Aleksandar, 2015, "The welfare effect of flat income tax reform: the case of Bulgaria," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 53, issue 3, pages 205-220.
• Vasilev, Aleksandar, 2015, "The welfare effect of at income tax reform: the case of Bulgaria. Technical Appendix," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 124168.
• Vasilev, Aleksandar, 2015, "Welfare gains from the adoption of proportional taxation in a general-equilibrium model with a grey economy: the case of Bulgaria's 2008 at tax reform. Technical Appendix," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 124186.
• Nikodinoska, Dragana & Schröder, Carsten, 2015, "On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/6.
• Henger, Ralph & Schaefer, Thilo, 2015, "Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 32/2015.
• Müller, Kai-Uwe & Neumann, Michael, 2015, "How reliable are incidence estimates based on cross-sectional distributions? Evidence from simulations and linked employer-employee data," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112920.
• Simmler, Martin & Haan, Peter, 2015, "On the incidence of renewable energy subsidies into land prices - Evidence from Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112950.
• Löffler, Max & Siegloch, Sebastian, 2015, "Property Taxation, Local Labor Markets and Rental Housing," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112967.

2014

• Ciaian, Pavel & Kancs, d'Artis & Swinnen, Johan, 2014, "Possible effects on EU land markets of the 2013 CAP reform," 2014 International Congress, August 26-29, 2014, Ljubljana, Slovenia, European Association of Agricultural Economists, number 182748, Aug, DOI: 10.22004/ag.econ.182748.
• Berman, Eli & Felter, Joseph & Kapstein, Ethan & Troland, Erin, 2014, "Predation, Taxation, Investment, and Violence: Evidence from the Philippines," 2014: Food, Resources and Conflict, December 7-9, 2014. San Diego, California, International Agricultural Trade Research Consortium, number 197197, Oct, DOI: 10.22004/ag.econ.197197.
• Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2014, "Incidencia Distributiva del Sistema Tributario Argentino," IIE, Working Papers, IIE, Universidad Nacional de La Plata, number 105, Jun.
• Stefan Yotov, 2014, "Possible Politics for Reducing of the Inequality," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 67-107.
• Srdjan Djindjic, 2014, "The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 59, issue 203, pages 91-118, October –.
• Martin Peitz & Markus Reisinger, 2014, "Indirect Taxation in Vertical Oligopoly," Journal of Industrial Economics, Wiley Blackwell, volume 62, issue 4, pages 709-755, December.
• Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse, 2014, "On The Impact Of Competition On Trade And Firm Location," Journal of Regional Science, Wiley Blackwell, volume 54, issue 5, pages 731-754, November.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2014, "When does it pay to tax? Evidence from state-dependent fiscal multipliers in the euro area," Working Papers, Bank of Greece, number 187, Oct.
• Kosonen Tuomas, 2014, "To Work or Not to Work? The Effect of Childcare Subsidies on the Labour Supply of Parents," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 14, issue 3, pages 817-848, July, DOI: 10.1515/bejeap-2013-0073.
• Chris Sanchirico, 2014, "As American as Apple Inc.: International tax and ownership nationality," Working Papers, Oxford University Centre for Business Taxation, number 1422.
• Azacis, Helmuts & Collie, David R., 2014, "Taxation and the Sustainability of Collusion: Ad Valorem versus Specific Taxes," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2014/15, Sep.
• Pavel Hait & Petr Jansky, 2014, "Inflation Differentials among Czech Households," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp508, Feb.
• Sander Renes & Floris Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," CESifo Working Paper Series, CESifo, number 4990.
• Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series, CESifo, number 5017.
• Beat Hintermann & Thomas F. Rutherford, 2014, "Social Planning and Economic Coercion," CESifo Working Paper Series, CESifo, number 5044.
• Julien Daubanes & Pierre Lasserre, 2014, "Dispatching after Producing: The Supply of Non-Renewable Resources," CESifo Working Paper Series, CESifo, number 5060.
• Nancy Birdsall and Christian J. Meyer, 2014, "The Median Is the Message: A Good-Enough Measure of Material Well-Being and Shared Development Progress," Working Papers, Center for Global Development, number 351, Jan.
• Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding, 2014, "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360," Working Papers, Center for Global Development, number 360, Mar.
• Julien Daubanes & Pierre Lasserre, 2014, "Dispatching after Producing: The Supply of Non-Renewable Resources," CIRANO Working Papers, CIRANO, number 2014s-42, Oct.
• Kai A. Konrad & Florian Morath & Wieland Müller, 2014, "Taxation and Market Power," Canadian Journal of Economics, Canadian Economics Association, volume 47, issue 1, pages 173-202, February, DOI: 10.1111/caje.12067.
• Juan Miguel Gallego & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Estratificaci√≥n socioecon√≥mica con base en informaci√≥n catastral. Modelos para el caso de Bogot√°, D.C," Documentos de Trabajo, Universidad del Rosario, number 12255, Oct.
• Juan Miguel Gallego & Luis H GutiÔøΩrrez & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Subsidios cruzados en servicios p√∫blicos domiciliarios basados en el aval√∫o Catastral," Documentos de Trabajo, Universidad del Rosario, number 12257, Oct.
• Toshihiro OKUBO, Toshihiro & PICARD, Pierre & THISSE, Jacques-François, 2014, "On the impact of competition on trade and firm location," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2665, Jan.
• Martin Mellens & Hendrik Vrijburg & Jonneke Dijkstra, 2014, "Robust estimation of the VAT pass-through in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 297, Dec.
• Besley, Tim & Surico, Paolo & Meads, Neil, 2014, "The Incidence of Transaction Taxes: Evidence from a Stamp Duty Holiday," CEPR Discussion Papers, Centre for Economic Policy Research, number 10063, Jul.
• Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 10198, Oct.
• Céline Grislain-Letremy & Corentin Trévien, 2014, "The Impact of Housing Subsidies on the Rental Sector : The french Example," Working Papers, Center for Research in Economics and Statistics, number 2014-24, Sep.
• Richard M. Bird & Eric M. Zolt, 2014, "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," Annals of Economics and Finance, Society for AEF, volume 15, issue 2, pages 625-683, November.
• Bai, ChongEn & Li, Qi & Ouyang, Min, 2014, "Property taxes and home prices: A tale of two cities," Journal of Econometrics, Elsevier, volume 180, issue 1, pages 1-15, DOI: 10.1016/j.jeconom.2013.08.039.
• Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya, 2014, "Government policy and ownership of equity securities," Journal of Financial Economics, Elsevier, volume 111, issue 1, pages 70-85, DOI: 10.1016/j.jfineco.2013.09.001.
• Onji, Kazuki, 2014, "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, volume 34, issue C, pages 1-23, DOI: 10.1016/j.jjie.2014.03.004.
• Oueslati, Walid, 2014, "Environmental tax reform: Short-term versus long-term macroeconomic effects," Journal of Macroeconomics, Elsevier, volume 40, issue C, pages 190-201, DOI: 10.1016/j.jmacro.2014.02.004.
• Allcott, Hunt & Mullainathan, Sendhil & Taubinsky, Dmitry, 2014, "Energy policy with externalities and internalities," Journal of Public Economics, Elsevier, volume 112, issue C, pages 72-88, DOI: 10.1016/j.jpubeco.2014.01.004.
• Carbonnier, Clément, 2014, "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, volume 118, issue C, pages 111-119, DOI: 10.1016/j.jpubeco.2014.07.001.
• Besley, Timothy & Meads, Neil & Surico, Paolo, 2014, "The incidence of transaction taxes: Evidence from a stamp duty holiday," Journal of Public Economics, Elsevier, volume 119, issue C, pages 61-70, DOI: 10.1016/j.jpubeco.2014.07.005.
• Bierbrauer, Felix, 2014, "Tax incidence for fragile financial markets," Journal of Public Economics, Elsevier, volume 120, issue C, pages 107-125, DOI: 10.1016/j.jpubeco.2014.09.002.
• Zodrow, George R., 2014, "Intrajurisdictional capitalization and the incidence of the property tax," Regional Science and Urban Economics, Elsevier, volume 45, issue C, pages 57-66, DOI: 10.1016/j.regsciurbeco.2014.01.002.
• Martini, Chiara & Tiezzi, Silvia, 2014, "Is the environment a luxury? An empirical investigation using revealed preferences and household production," Resource and Energy Economics, Elsevier, volume 37, issue C, pages 147-167, DOI: 10.1016/j.reseneeco.2013.11.014.
• Pavel Ciaian & d'Artis Kancs & Johan Swinnen, 2014, "The Impact of the 2013 CAP Reform on Land Capitalization," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2014/07, Mar.
• Hilber, Christian A. L. & Turner, Tracy M., 2014, "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 49843, Oct.
• Besley, Timothy & Meads, Neil & Surico, Paolo, 2014, "The incidence of transaction taxes: evidence from a stamp duty holiday," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 59637, Nov.
• Clément Carbonnier, 2014, "Payroll Taxation and the structure of qualifications and wages in a segmented frictional labor market with intrafirm bargaining," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2014-20.
• Pavel Hait & Petr Jansky, 2014, "Inflation Differentials among Czech Households," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2014/08, Apr, revised Apr 2014.
• Kartik B. Athreya & Devin Reilly & Nicole B. Simpson, 2014, "Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?," Working Paper, Federal Reserve Bank of Richmond, number 14-11, Apr.
• Dmitry A. Babenko, 2014, "Introduction of the Concept of the Consolidated Group of Taxpayers in Russia: Preliminary Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 135-142, June.
• Clément Carbonnier, 2014, "The incidence of non-linear price-dependent consumption taxes," Post-Print, HAL, number hal-02979768, Dec, DOI: 10.1016/j.jpubeco.2014.07.001.
• Egebark, Johan & Kaunitz, Niklas, 2014, "Payroll Taxes and Youth Labor Demand," Working Paper Series, Research Institute of Industrial Economics, number 1001, Jan, revised 07 Jun 2017.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property Taxation, Bounded Rationality and House Prices," Working Paper Series, Research Institute of Industrial Economics, number 1029, Jun.
• Renes, Sander & Zoutman, Floris T., 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/32, Sep.
• Levin, Jörgen & Sayeed, Yeasmin, 2014, "Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh," Working Papers, Örebro University, School of Business, number 2014:7, Dec.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property taxation, bounded rationality and housing prices," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:6, May.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property taxation, bounded rationality and housing prices," Working Paper Series, Uppsala University, Department of Economics, number 2014:4, May.
• Galina A. Kitova, 2014, "Taxation Of R&D: Review Of Practices," HSE Working papers, National Research University Higher School of Economics, number WP BRP 28/STI/2014.
• Miyazaki, Tomomi & Sato, Motohiro, 2014, "Is the Property Tax a Capital Tax?An Investigation of the "Capital Tax View" of the Property Tax," Economic Review, Hitotsubashi University, volume 65, issue 4, pages 303-317, October, DOI: 10.15057/27366.
• Antoni Zabalza, 2014, "Measuring the Regional Incidence of Taxes and Public Expenditure: The Available Methodology and its Limitations," Hacienda Pública Española / Review of Public Economics, IEF, volume 209, issue 2, pages 11-54, June.
• Lars-H. R. Siemers, 2014, "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, volume 7, issue 2, pages 40-93.
• Maynor Cabrera & Nora Lustig & Hilcias E. Moran, 2014, "Fiscal policy, inequality and the ethnic divide in Guatemala," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 343, Oct.
• Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014, "Progressivity-Improving VAT Reforms in Italy," Working papers, Società Italiana di Economia Pubblica, number 6, Sep.
• Athreya, Kartik & Reilly, Devin & Simpson, Nicole B., 2014, "Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?," IZA Discussion Papers, IZA Network @ LISER, number 8114, Apr.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 8137, Apr.
• Lehmann, Etienne & Lucifora, Claudio & Moriconi, Simone & Van der Linden, Bruno, 2014, "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," IZA Discussion Papers, IZA Network @ LISER, number 8276, Jun.
• Lars Feld & Jan Schnellenbach, 2014, "Political institutions and income (re-)distribution: evidence from developed economies," Public Choice, Springer, volume 159, issue 3, pages 435-455, June, DOI: 10.1007/s11127-013-0116-4.
• Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2014, "Incidencia Distributiva del Sistema Tributario Argentino," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 105, Jun.
• Konrad, Kai A. & Morath, Florian & Müller, Wieland, 2014, "Taxation and market power," Munich Reprints in Economics, University of Munich, Department of Economics, number 22060.
• Konrad, Kai A. & Morath, Florian & Müller, Wieland, 2014, "Taxation and Market Power," Munich Reprints in Economics, University of Munich, Department of Economics, number 22170.
• Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2014, "Determinants of effective tax rates for firms listed on Chinese stock market: Panel models with two-sided censors," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 5, pages 1-5, October.
• Toshihiro Okubo & Pierre Picard & Jacques-François Thisse, 2014, "On the impact of competition on trade and firm location," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 14-05.
• Wolfgang Buchholz & Kai A. Konrad, 2014, "Taxes on risky returns — an update," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-10, Jul.
• Julien DAUBANES & Pierre LASSERRE, 2014, "Dispatching after Producing : The Supply of Non-Renewable Resources," Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ, number 13-2014.