Research classified by Journal of Economic Literature (JEL) codes

2015

• Picchio, Matteo & Valletta, Giacomo, 2015, "Welfare Evaluation of the 1986 Tax Reform for Married Couples in the United States," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9378, Sep.
• Apps, Patricia & Rees, Ray, 2015, "Capital Income Taxation and Household Production," IZA Discussion Papers, Institute of Labor Economics (IZA), 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 applicatio," 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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, Institute of Labor Economics (IZA), number 8114, Apr.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers, Institute of Labor Economics (IZA), 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, Institute of Labor Economics (IZA), 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.
• Mark Duggan & Amanda Starc & Boris Vabson, 2014, "Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 19989, Mar.
• Juan Carlos Suárez Serrato & Owen Zidar, 2014, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 20289, Jul.
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• Nelson Leitão Paes, 2014, "Simples Nacional no Brasil: o difícil balanço entre estímulos às pequenas empresas e aos gastos tributários [Simples Nacional in Brazil: the difficult balance between small businesses stimuli and tax ," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 24, issue 3, pages 541-554, September.
• C. Grislain-Letrémy & C. Trevien, 2014, "The Impact of Housing Subsidies on the Rental Sector: the French Example," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2014-08.
• Roberton C. Williams III & Hal Gordon & Dallas Burtraw & Jared C. Carbone & Richard D. Morgenstern, 2014, "The Initial Incidence of a Carbon Tax Across U.S. States," National Tax Journal, National Tax Association;National Tax Journal, volume 67, issue 4, pages 807-830, December, DOI: 10.17310/ntj.2014.4.03.
• Pavel Ciaian & D'Artis Kancs & Johan Swinnen, 2014, "The Impact of the 2013 Reform of the Common Agricultural Policy on Land Capitalization in the European Union," Applied Economic Perspectives and Policy, Agricultural and Applied Economics Association, volume 36, issue 4, pages 643-673.
• Robert A. Ritz, 2014, "A new version of Edgeworth's taxation paradox," Oxford Economic Papers, Oxford University Press, volume 66, issue 1, pages 209-226, January.
• Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014, "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 129, issue 1, pages 333-378.
• Farrell, Niall & Lyons, Seán, 2014, "The distributional impact of the Irish public service obligation levy on electricity consumption," MPRA Paper, University Library of Munich, Germany, number 53488, Feb.
• Liberati, Paolo & Paradiso, Massimo, 2014, "Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
  [On the structure of the excise taxes on tobacco: A reform proposal for Italy]," MPRA Paper, University Library of Munich, Germany, number 55906, May.
• Cebula, Richard & Clark, Jeff, 2014, "Economic Freedom, Regulatory Quality, Taxation, and Living Standards," MPRA Paper, University Library of Munich, Germany, number 58108, Aug.
• Smyth, Russell, 2014, "Myths and Misconceptions in the Tax Mix Debate," MPRA Paper, University Library of Munich, Germany, number 59271, Oct.
• Soldatos, Gerasimos T., 2014, "On the Relative Size of Direct and Indirect Taxation," MPRA Paper, University Library of Munich, Germany, number 60857.
• Kiula, Olga & Markandya, Anil & Ščasný, Milan & Menkyna Tsuchimoto, Fusako, 2014, "The Economic and Environmental Effects of Taxing Air Pollutants and CO2: Lessons from a Study of the Czech Republic," MPRA Paper, University Library of Munich, Germany, number 66599, Sep, revised Oct 2015.
• Jan Zapal, 2014, "Consumption Tax Incidence: Evidence from Natural Experiment in the Czech Republic," ACTA VSFS, University of Finance and Administration, volume 8, issue 2, pages 149-166.
• Barbora Slintáková, 2014, "Cost of Service Approach to the Measurement of Public Expenditure Incidence
  [Nákladový přístup k měření dopadu veřejných výdajů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 92-105, DOI: 10.18267/j.cfuc.397.
• Tomáš Buus, 2014, "Cost of Financial Distress in the Cash Flow Model of Capital Structure
  [Náklady finanční tísně v cash flow modelech kapitálové struktury]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 46-58, DOI: 10.18267/j.cfuc.408.
• Libor Dušek & Klára Kalíšková & Daniel Münich, 2014, "Dopady reformy přímých daní k roku 2015: vyhodnocení pomocí modelu TAXBEN
  [The Impacts of the 2015 Reform of Direct Taxation: Evaluation with a TAXBEN Model]," Politická ekonomie, Prague University of Economics and Business, volume 2014, issue 6, pages 749-768, DOI: 10.18267/j.polek.980.
• Williams III, Roerton C. & Gordon, Hal & Burtraw, Dallas & Jared C. Carbone & Morgenstern, Richard D., 2014, "The Initial Incidence of a Carbon Tax across Income Groups," RFF Working Paper Series, Resources for the Future, number dp-14-24, Aug.
• Williams III, Roberton C. & Gordon, Hal & Burtraw, Dallas & Carbone, Jared C. & Morgenstern, Richard D., 2014, "The Initial Incidence of a Carbon Tax across US States," RFF Working Paper Series, Resources for the Future, number dp-14-25, Oct.
• Valkonen, Tarmo & Kauppi, Eija & Suni, Paavo, 2014, "Simulating the Dynamic Effects of Corporate Income Tax Cut in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 41, Dec.
• Nora Lustig & Carola Pessino & John Scott, 2014, "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay: Introduction to the Special Issue," Public Finance Review, , volume 42, issue 3, pages 287-303, May, DOI: 10.1177/1091142113506931.
• Nora Lustig & Carola Pessino, 2014, "Social Spending and Income Redistribution in Argentina during the 2000s: The Increasing Role of Noncontributory Pensions," Public Finance Review, , volume 42, issue 3, pages 304-325, May, DOI: 10.1177/1091142113505193.
• Carbonnier Cl´ement, 2014, "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
• Lars-H. R. Siemers, 2014, "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 167-14.
• Mark Duggan & Amanda Starc & Boris Vabson, 2014, "Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program," Discussion Papers, Stanford Institute for Economic Policy Research, number 14-004, Oct.
• Enlinson Mattos & Ricardo Politi, 2014, "Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil," The Annals of Regional Science, Springer;Western Regional Science Association, volume 52, issue 1, pages 279-307, January, DOI: 10.1007/s00168-013-0585-x.
• Peter Grösche & Carsten Schröder, 2014, "On the redistributive effects of Germany’s feed-in tariff," Empirical Economics, Springer, volume 46, issue 4, pages 1339-1383, June, DOI: 10.1007/s00181-013-0728-z.
• Martin Altemeyer-Bartscher, 2014, "Länderfi nanzausgleich, Steuerwettbewerb und Steuersalienz," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 7, pages 492-494, July, DOI: 10.1007/s10273-014-1702-x.
• Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 45, Jul.
• European Commission, 2014, "Tax reforms in EU Member States - 2014 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 48, Oct.
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• Bruno De Borger & Jan Rouwendal, 2014, "Car User Taxes, Quality Characteristics, and Fuel Efficiency Household Behaviour and Market Adjustment," Journal of Transport Economics and Policy, University of Bath, volume 48, issue 3, pages 345-366, September.
• Xavier Rimmer & Jazmine Smith & Sebastian Wende, 2014, "The incidence of company tax in Australia," Economic Roundup, The Treasury, Australian Government, issue 1, pages 33-47, April.
• Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2014, "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 13S, Dec.
• Florencia Amábile & Marisa Bucheli & Máximo Rossi, 2014, "Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 19, Mar, revised Feb 2015.
• Maynor Cabrera & Nora Lustig & Hilcías E. Morán, 2014, "Fiscal policy, inequality and the ethnic divide in Guatemala," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 20, Oct.
• Marina Di Giacomo & Massimiliano Piacenza & Francesco Scervini & Gilberto Turati, 2014, "Should We Resurrect TIPP Flottante if Oil Price Booms Again? Specific Taxes as Fuel Consumer Price Stabilizers," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 027, Nov.
• Tran, Vivian, 2014, "Marché du travail en revue - Février 2014," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2014-10, Feb, revised 27 Feb 2014.
• Tran, Vivian, 2014, "Labour Market Matters - February 2014," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2014-9, Feb, revised 27 Feb 2014.
• Florencia Amábile & Marisa Bucheli & Máximo Rossi, 2014, "Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0214, Feb.
• Alberto Porto & Marcelo Garriga & Walter Rosales, 2014, "Impuesto a los ingresos brutos: "ave Fenix"de la estructura tributaria subnacional," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 31, issue 62, pages 49-85, january-j.
• LEONIDA, Ionel, 2014, "Evaluation Of The Fiscal Conformance In Romania In The Pre And Post Eu Accession," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 18, issue 3, pages 33-44.
• Carlos Farinha Rodrigues & Isabel Andrade, 2014, "Robin Hood versus Piggy Bank: Income Redistribution in Portugal 2006-2010," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 61, issue 5, pages 617-630.
• Christophe Heyndrickx & Victoria Alexeeva-Taleebi & Natalia Tourdyeva, 2014, "To raise or not to raise: Impact assessment of Russia's gas price reform," ERSA conference papers, European Regional Science Association, number ersa14p1535, Nov.
• Kai A. Konrad & Florian Morath & Wieland Müller, 2014, "Taxation and Market Power," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 47, issue 1, pages 173-202, February, DOI: 10.1111/caje.12067.
• Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa, 2014, "Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 179.
• Peterson, Sonja & Weitzel, Matthias, 2014, "Reaching a climate agreement: Do we have to compensate for energy market effects of climate policy?," Kiel Working Papers, Kiel Institute for the World Economy, number 1965.