Research classified by Journal of Economic Literature (JEL) codes

2014

• 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.
• Birdsall, Nancy & Lustig, Nora & Meyer, Christian J., 2014, "The Strugglers: The New Poor in Latin America?," World Development, Elsevier, volume 60, issue C, pages 132-146, DOI: 10.1016/j.worlddev.2014.03.019.
• 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.
• Carbonnier Cl´Ement, 2014, "The Incidence Of Non-Linear Consumption Taxes," Research result. Economic Research, Belgorod State University, volume 1, issue 1, pages 5-18.
• 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.
• 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.
• Marika Cabral & Michael Geruso & Neale Mahoney, 2014, "Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage," NBER Working Papers, National Bureau of Economic Research, Inc, number 20470, Sep.
• 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 expenditures]," 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.
• Sander Renes & Floris T. Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-121/VII, Sep.
• 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.
• Altemeyer-Bartscher, Martin, 2014, "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 3/2014.
• aus dem Moore, Nils, 2014, "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 531, DOI: 10.4419/86788608.
• aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M., 2014, "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 532, DOI: 10.4419/86788609.
• aus dem Moore, Nils, 2014, "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 533, DOI: 10.4419/86788610.
• aus dem Moore, Nils, 2014, "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 534, DOI: 10.4419/86788611.
• Siegloch, Sebastian, 2014, "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100325.
• Altemeyer-Bartscher, Martin, 2014, "Fiscal Equalization, Tax Salience, and Tax Competition," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100622.
• Heindl, Peter, 2014, "Ökonomische Aspekte der Lastenverteilung in der Umweltpolitik am Beispiel der Energiewende: Ein Beitrag zum interdisziplinären Dialog," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-061.

2013

• Jacob Goldin & Tatiana Homonoff, 2013, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 1, pages 302-336, February, DOI: 10.1257/pol.5.1.302.
• Oueslati, Walid, 2013, "Short and Long-term Effects of Environmental Tax Reform," Climate Change and Sustainable Development, Fondazione Eni Enrico Mattei (FEEM), number 146354, Jan, DOI: 10.22004/ag.econ.146354.
• Peter A. Schmid, 2013, "The destabilizing effect of company income taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 35, issue 3, pages 365-388, September.
• Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes, 2013, "The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 14, issue 3–4, pages 185-198.
• Nikolay Galabov, 2013, "Budget revenues of Bulgaria and of the European Union (2000-2011)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26,27-49.
• Gautier, E. & Lalliard, A., 2013, "Quels sont les effets sur l’inflation des changements de TVA en France ?," Bulletin de la Banque de France, Banque de France, issue 194, pages 81-97.
• E. Gautier. & A. Lalliard., 2013, "How do VAT changes affect inflation in France?," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 32, pages 5-27, Winter.
• Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler, 2013, "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," Economica, London School of Economics and Political Science, volume 80, issue 317, pages 131-148, January, DOI: 10.1111/j.1468-0335.2012.00938.x.
• Ian Davidoff & Andrew Leigh, 2013, "How Do Stamp Duties Affect the Housing Market?," The Economic Record, The Economic Society of Australia, volume 89, issue 286, pages 396-410, September.
• Daisuke Amano & Jun-Ichi Itaya, 2013, "Taxation In The Two-Sector Neoclassical Growth Model With Sector-Specific Externalities And Endogenous Labour Supply," The Japanese Economic Review, Japanese Economic Association, volume 64, issue 2, pages 248-275, June.
• Jan König & Erkki Koskela, 2013, "The Role of Profit Sharing in Dual Labour Markets with Flexible Outsourcing," LABOUR, CEIS, volume 27, issue 4, pages 351-370, December.
• Tuomas Kosonen, 2013, "To Work or not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents," CESifo Working Paper Series, CESifo, number 4065.
• Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier, 2013, "Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?," CESifo Working Paper Series, CESifo, number 4144.
• Jarkko Harju & Tuomas Kosonen, 2013, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series, CESifo, number 4259.
• Mario Jametti & Agustin Redonda & Anindya Sen, 2013, "The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables," CESifo Working Paper Series, CESifo, number 4265.
• Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2013, "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," CESifo Working Paper Series, CESifo, number 4348.
• Lars P. Feld & Jan Schnellenbach, 2013, "Political Institutions and Income (Re-)Distribution: Evidence from Developed Economies," CESifo Working Paper Series, CESifo, number 4382.
• Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider, 2013, "Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 14, pages 03-24, July.
• Nancy Birdsall & Nora Lustig & Christian Meyer, 2013, "The Strugglers: The New Poor in Latin America?," Working Papers, Center for Global Development, number 337, Aug.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2013, "Incidence of Bank Levy and Bank Market Power," Working Papers, CEPII research center, number 2013-21, Jul.
• Roberto Steiner & Alex CaÔøΩas, 2013, "Tributaci√≥n y Equidad en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11453, May.
• Gustavo Hernández, 2013, "Incidencia de los impuestos a las emisiones en el sector industrial," Revista de Economía del Rosario, Universidad del Rosario.
• Saez, Emmanuel & Kleven, Henrik & Landais, Camille & Schultz, Esben, 2013, "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers, Centre for Economic Policy Research, number 9410, Mar.
• Gisella ARAGÓN & José Luis BONIFAZ, 2013, "The water and sanitation service provision in Peru," CIRIEC Working Papers, CIRIEC - Université de Liège, number 1306, Jun.
• Etienne LEHMANN & Claudio LUCIFORA & Simone MORICONI & Bruno VAN DER LINDEN, 2013, "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2013018, Jul.
• Laurence J. Kotlikoff & Jianjun Miao, 2013, "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, volume 14, issue 1, pages 1-19, May.
• Stefan Bach, 2013, "Corporate Taxation: High Profits, Moderate Tax Revenue," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 3, issue 7, pages 15-24.
• Dorothea Schäfer, 2013, "EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 177-190, DOI: 10.3790/vjh.82.1.177.
• Michael Broer, 2013, "Grundsteuer: Gemeindesteuer und "Reichensteuer"?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 191-206, DOI: 10.3790/vjh.82.1.191.
• Stefan Bach, 2013, "Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 22/23, pages 3-12.
• Stefan Bach, 2013, "Gesamtwirtschaftliche Steuer- und Abgabenbelastung nicht übermäßig hoch," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 27, pages 3-9.
• Stefan Bach, 2013, "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1303.
• Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp13-027, Sep.
• James Alm & Keith Finlay, 2013, "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, volume 43, issue 2, pages 139-154, September.
• Arsić, Milojko & Altiparmakov, Nikola, 2013, "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, volume 37, issue 2, pages 171-186, DOI: 10.1016/j.ecosys.2012.12.003.
• Zodrow, George R. & Diamond, John W., 2013, "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, Elsevier, chapter 0, in: Peter B. Dixon & Dale Jorgenson, "Handbook of Computable General Equilibrium Modeling", DOI: 10.1016/B978-0-444-59568-3.00011-0.
• Eichner, Thomas & Pethig, Ru¨diger, 2013, "Flattening the carbon extraction path in unilateral cost-effective action," Journal of Environmental Economics and Management, Elsevier, volume 66, issue 2, pages 185-201, DOI: 10.1016/j.jeem.2012.12.006.
• Chen, Been-Lon & Lu, Chia-Hui, 2013, "Optimal factor tax incidence in two-sector human capital-based models," Journal of Public Economics, Elsevier, volume 97, issue C, pages 75-94, DOI: 10.1016/j.jpubeco.2012.09.008.
• Absalón, Carlos & Urzúa, Carlos M., 2013, "Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2013-01, Jan.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2013-19.
• Claudia Sánchez Vela & Jorge N. Valero Gil, 2013, "Incidencia económica de las políticas fiscal y laboral mexicanas," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, volume 28, issue 1, pages 109-163.
• Libor Dousek & Klara Kaliskova & Daniel Munich, 2013, "Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 63, issue 6, pages 474-504, December.
• Walid Oueslati, 2013, "Short and Long-term Effects of Environmental Tax Reform," Working Papers, Fondazione Eni Enrico Mattei, number 2013.09, Jan.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers, VATT Institute for Economic Research, number 42.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "Restaurant VAT cut: Cheaper meal and more service?," Working Papers, VATT Institute for Economic Research, number 52.
• Nina I. Malis, 2013, "Taxable Capacity of Special Tax Regimes," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 73-80, March.
• Marcelo Medeiros & Pedro H. G. F. de Souza, 2013, "The State and income inequality in Brazil," Economics and Politics Working Paper Series, Economics and Politics Research Group (EPRG), University of Brasília, number 12/2013, Jun, DOI: 10.5281/zenodo.23602683.
• Pedro H. G. F. de Souza & Marcelo Medeiros, 2013, "The decline in inequality in Brazil, 2003–2009: The role of the State," Economics and Politics Working Paper Series, Economics and Politics Research Group (EPRG), University of Brasília, number 14/2013, Jun, DOI: 10.5281/zenodo.23602693.
• Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno van Der Linden, 2013, "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," Working Papers, HAL, number halshs-00870050, Jul.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Working Papers, HAL, number halshs-00872474, Apr.
• 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 , 2013, "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 315, Nov.
• Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013, "Comparing the incidence of taxes and social spending in Brazil and the United States," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 316, Nov.
• Carlos Farinha Rodrigues & Isabel Andrade, 2013, "Robin Hood versus Piggy Bank: Income redistribution in Portugal 2006-10," Working Papers Department of Economics, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa, number 2013/28, Dec.
• Rebiere, Therese, 2013, "Incidence of a "Social VAT" Reform: A French Scenario," IZA Discussion Papers, IZA Network @ LISER, number 7127, Jan.
• Davidoff, Ian & Leigh, Andrew, 2013, "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers, IZA Network @ LISER, number 7463, Jun.
• Lawrence Briskin, 2013, "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., volume 22, issue 1, pages 70-88, November.
• Lawrence Briskin, 2013, "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., volume 22, issue 1, pages 70-88, March.
• Katarzyna Romaniuk, 2013, "Pension fund taxation and risk-taking: should we switch from the EET to the TEE regime?," Annals of Finance, Springer, volume 9, issue 4, pages 573-588, November, DOI: 10.1007/s10436-012-0204-3.
• Peter Egger & Doina Radulescu & Nora Strecker, 2013, "Effective labor taxation and the international location of headquarters," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 631-652, August, DOI: 10.1007/s10797-013-9288-6.
• Henrik Vetter, 2013, "Consumption taxes in monopolistic competition: a comment," Journal of Economics, Springer, volume 110, issue 3, pages 287-295, November, DOI: 10.1007/s00712-012-0320-6.
• Mario Jametti & Agustin Redonda & Anindya Sen, 2013, "The Power to Pass on Taxes - A Test for Tax Shifting based on Observables," Quaderni della facoltà di Scienze economiche dell'Università di Lugano, USI Università della Svizzera italiana, number 1301.
• Jeffrey Clemens & David M. Cutler, 2013, "Who Pays for Public Employee Health Costs?," NBER Chapters, National Bureau of Economic Research, Inc, "State and Local Health Plans for Active and Retired Public Employees".
• Alan Auerbach & Lorenz Kueng & Ronald Lee, 2013, "Propagation and Smoothing of Shocks in Alternative Social Security Systems," NBER Working Papers, National Bureau of Economic Research, Inc, number 19137, Jun.
• Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland, 2013, "Predation, Taxation, Investment and Violence: Evidence from the Philippines," NBER Working Papers, National Bureau of Economic Research, Inc, number 19266, Aug.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 19410, Sep.
• Jeffrey Clemens & David M. Cutler, 2013, "Who Pays for Public Employee Health Costs?," NBER Working Papers, National Bureau of Economic Research, Inc, number 19574, Oct.
• Liu, Li & Altshuler, Rosanne, 2013, "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 1, pages 215-237, March, DOI: 10.17310/ntj.2013.1.08.
• Matthias Wrede, 2013, "Heterogeneous skills and homogeneous land: segmentation and agglomeration," Journal of Economic Geography, Oxford University Press, volume 13, issue 5, pages 767-798, September.
• SALERNO, Nicola Carmine, 2013, "La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
  [Mid-Long Term Demographic Projections for Europe and Us]," MPRA Paper, University Library of Munich, Germany, number 51045, Oct.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, Productivity in Italy and in Italian Regions [third," MPRA Paper, University Library of Munich, Germany, number 51056, Oct.
• Lorenz, Christian, 2013, "Informal taxation systems – Zakat and Ushr in Pakistan as example for the relevance of parallel/semi-public dues," MPRA Paper, University Library of Munich, Germany, number 51138.
• SALERNO, Nicola Carmine, 2013, "Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare
  [The scale of PayGo in the mid-long term projections of Stability Programs of European Cou," MPRA Paper, University Library of Munich, Germany, number 51195, Nov.
• SALERNO, Nicola Carmine, 2013, "Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
  [Projections of expenditures and financing resources of Italian Regional Health Care Systems [2015-2030]]," MPRA Paper, University Library of Munich, Germany, number 51360, Nov.
• Jarmila Zimmermannová & Michal Menšík, 2013, "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny
  [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]," Politická ekonomie, Prague University of Economics and Business, volume 2013, issue 1, pages 46-66, DOI: 10.18267/j.polek.883.
• Glenn P. Jenkins & Chun-Yan Kuo, 2013, "Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers," Development Discussion Papers, JDI Executive Programs, number 2013-04, Dec.
• Lassila, Jukka & Määttänen, Niku & Valkonen, Tarmo, 2013, "Financing of Municipal Pensions and Employment in Municipal Services," ETLA Reports, The Research Institute of the Finnish Economy, number 4, Jan.
• André Luis Squarize Chagas, 2013, "The Impact of Tax Substitution on the price of pharmaceutical products in the state of São Paulo," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2013_19, Nov.
• Matti Viren, 2013, "Is the housing allowance shifted to rental prices?," Empirical Economics, Springer, volume 44, issue 3, pages 1497-1518, June, DOI: 10.1007/s00181-012-0589-x.
• Catarina Reis, 2013, "Taxation without commitment," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 52, issue 2, pages 565-588, March, DOI: 10.1007/s00199-011-0656-0.
• Ángel Melguizo & José González-Páramo, 2013, "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 4, issue 3, pages 247-271, August, DOI: 10.1007/s13209-012-0091-x.
• Michael Heinrich, 2013, "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 4, pages 238-242, April, DOI: 10.1007/s10273-013-1515-3.
• Guonan Ma & Yan Xiandong & Liu Xi, 2013, "China’s evolving reserve requirements," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, volume 11, issue 2, pages 117-137, May, DOI: 10.1080/14765284.2013.789682.
• European Commission, 2013, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 38, Oct.
• Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van Der Linden, 2013, "Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity," TEPP Working Paper, TEPP, number 2013-05.
• Matthias Weber & Arthur Schram, 2013, "The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-030/I, Feb.
• Nora Lustig, 2013, "Commitment to Equity: Diagnostic Questionnaire," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 02, Jan.