Research classified by Journal of Economic Literature (JEL) codes

2014

• 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 Paper 337," 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, C.E.P.R. Discussion Papers, 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.
• 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, Institute of Labor Economics (IZA), number 7127, Jan.
• Davidoff, Ian & Leigh, Andrew, 2013, "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers, Institute of Labor Economics (IZA), 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, P," 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," 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 [2015-20," 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.
• Nora Lustig & Carola Pessino, 2013, "Social spending and income redistribution in Argentina during the 2000s: The rising noncontributory pensions," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 05, Jan, revised Aug 2013.
• Sean Higgins & Claudiney Pereira, 2013, "The effects of Brazil's high taxation and social spending on the distribution of household income," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 07, Jan, revised May 2013.
• Sean Higgins & Nora Lustig & Julio Ramirez & William Swanson, 2013, "Social Spending, Taxes and Income Redistribution in Paraguay," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 11, Nov.
• 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," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 13, Apr, revised Aug 2013.
• Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013, "Comparing the incidence of taxes and social spending in Brazil and the United States," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 16, Nov.
• Samantha Greenspun & Nora Lustig, 2013, "Gendered Fiscal Incidence Analysis. A Review of the Literature," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 76, Nov.
• Sean Higgins & Nora Lustig & Julio Ramirez & Billy Swanson, 2013, "Social Spending, Taxes and Income Redistribution in Paraguay," Working Papers, Tulane University, Department of Economics, number 1311, Feb.
• Nora Lustig & Carola Pessino & John Scott, 2013, "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview," Working Papers, Tulane University, Department of Economics, number 1313, Apr.
• Sean Higgins & Nora Lustig, 2013, "Measuring Impoverishment: An Overlooked Dimension of Fiscal Incidence," Working Papers, Tulane University, Department of Economics, number 1315, Apr.
• Nora Lustig & Florencia Amabile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jimenez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Maximo Rossi , 2013, "The Impact of Taxes and Social Spending on Inequality in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview," Working Papers, Tulane University, Department of Economics, number 1316, Aug.
• 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, Tulane University, Department of Economics, number 1317, Nov.
• Finnie, Ross & Gray, David & Zhang, Yan, 2013, "The Receipt of Guaranteed Income Supplement (GIS) Status Among Canadian Seniors – Incidence and Dynamics," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2013-22, Apr, revised 29 Apr 2013.
• Pilar Alguacil Marí & Agustín Romero Civera, 2013, "Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida
  [Regional differences in the concept of protected cooperative and specially protected cooperative]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 07-42.
• Wang D., 2013, "The impact of the 2009 value added tax reform on enterprise investment and employment ‐ Empirical analysis based on Chinese tax survey data," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2013-059.
• Chiara Martini & Silvia Tiezzi, 2013, "How Much do We Care about Air Quality Improvements? Evidence from Italian Households Data," Department of Economics University of Siena, Department of Economics, University of Siena, number 674, May.
• Gerhard Glomm & Juergen Jung, 2013, "The Timing of Redistribution," Southern Economic Journal, John Wiley & Sons, volume 80, issue 1, pages 50-80, July, DOI: 10.4284/0038-4038-2011.071.
• Kunta Nugraha & Phil Lewis, 2013, "The Impact Of Taxation On Income Distribution: Evidence From Indonesia," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 04, pages 1-18, DOI: 10.1142/S0217590813500240.
• Feld, Lars P. & Schnellenbach, Jan, 2013, "Political institutions and income (re-)distribution: Evidence from developed economies," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 13/6.
• Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013, "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79916.
• Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013, "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 80040.

2012

• Roberto Perotti, 2012, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 214-237, May.
• Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim, 2012, "The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 4, pages 169-198, November.
• Ciaian, Pavel & Kancs, d'Artis & Swinnen, Johan F.M., , "Income Distributional Effects of Decoupled Payments: Single Payment Scheme in the European Union," Working papers, Factor Markets, Centre for European Policy Studies, number 129428, DOI: 10.22004/ag.econ.129428.
• Ciaian, Pavel & Kancs, d'Artis & Swinnen, Johan F.M., 2012, "European Union Land Markets and the Common Agricultural Policy," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil, International Association of Agricultural Economists, number 126683, Aug, DOI: 10.22004/ag.econ.126683.
• Nicoletta Berardi & Patrick Sevestre & Tepaut, M. & Vigneron, A., 2012, "The impact of a `soda tax' on prices. Evidence from French micro data," Working papers, Banque de France, number 415.
• Erkki Koskela & Ronnie Schöb, 2012, "Tax Progression under Collective Wage Bargaining and Individual Effort Determination," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, volume 51, issue 3, pages 749-771, July, DOI: j.1468-232X.2012.00699.x.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012, "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers, Oxford University Centre for Business Taxation, number 1216.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers, Oxford University Centre for Business Taxation, number 1220.
• Nora Lustig & Carola Pessino, 2012, "Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 499, Nov.
• Haizhen Mou & Stanley L. Winer, 2012, "Fiscal Incidence when both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly," CESifo Working Paper Series, CESifo, number 3731.
• Felix Bierbrauer, 2012, "On the Incidence of a Financial Transactions Tax in a Model with Fire Sales," CESifo Working Paper Series, CESifo, number 3870.
• Christian Breuer, 2012, "Keine strukturelle Verbesserung der Haushaltslage – Zu den Ergebnissen der Steuerschätzung vom November 2012," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 65, issue 22, pages 13-18, November.
• Nora Lustig, George Gray-Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez, 2012, "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results," Working Papers, Center for Global Development, number 311, Nov.
• Gustavo Hernández, 2012, "Incidencia de los impuestos a las emisiones en el sector industrial," Archivos de Economía, Departamento Nacional de Planeación, number 9906, Jul.
• Lustig, Nora & Gray Molina, George & Higgins, Sean & Jaramillo, Miguel & Jiménez, Wilson & Paz, Verónica & Pereira, Claudiney & Pessino, Carola & Scott, John & Yáñez, Ernesto, 2012, "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico and Peru: a synthesis of results," Research Department working papers, CAF Development Bank Of Latinamerica, number 234.
• Pia Rattenhuber, 2012, "Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1193.
• LIU, Mingxing & XU, Zhigang & SU, Fubing & TAO, Ran, 2012, "Rural tax reform and the extractive capacity of local state in China," China Economic Review, Elsevier, volume 23, issue 1, pages 190-203, DOI: 10.1016/j.chieco.2011.10.002.
• James Alm & Erich Kirchler & Stephan Muehlbacher, 2012, "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 133-152, September.
• Turner, Nicholas, 2012, "Who benefits from student aid? The economic incidence of tax-based federal student aid," Economics of Education Review, Elsevier, volume 31, issue 4, pages 463-481, DOI: 10.1016/j.econedurev.2011.12.008.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012, "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, volume 56, issue 6, pages 1038-1054, DOI: 10.1016/j.euroecorev.2012.03.003.
• Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2012, "Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods," European Economic Review, Elsevier, volume 56, issue 6, pages 1200-1219, DOI: 10.1016/j.euroecorev.2012.06.001.
• Di Giacomo, Marina & Piacenza, Massimiliano & Turati, Gilberto, 2012, "Are “flexible” taxation mechanisms effective in stabilizing fuel prices? An evaluation considering wholesale fuel markets," Energy Economics, Elsevier, volume 34, issue 4, pages 1176-1186, DOI: 10.1016/j.eneco.2011.10.014.
• Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian, 2012, "The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies," Energy Economics, Elsevier, volume 34, issue S2, pages 127-142, DOI: 10.1016/j.eneco.2012.10.001.
• Reny, Philip J. & Wilkie, Simon J. & Williams, Michael A., 2012, "Tax incidence under imperfect competition: Comment," International Journal of Industrial Organization, Elsevier, volume 30, issue 5, pages 399-402, DOI: 10.1016/j.ijindorg.2012.04.001.
• Reis, Catarina, 2012, "Social discounting and incentive compatible fiscal policy," Journal of Economic Theory, Elsevier, volume 147, issue 6, pages 2469-2482, DOI: 10.1016/j.jet.2012.09.001.
• Kolstad, Jonathan T. & Kowalski, Amanda E., 2012, "The impact of health care reform on hospital and preventive care: Evidence from Massachusetts," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 909-929, DOI: 10.1016/j.jpubeco.2012.07.003.
• Absalón, Carlos & Urzúa, Carlos M., 2012, "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: Urzúa, Carlos M., "Fiscal Inclusive Development: Microsimulation Models for Latin America".
• Castañon-Herrera, Alberto & Urzúa, Carlos M., 2012, "The non-optimality of the Mexican indirect tax system," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: Urzúa, Carlos M., "Fiscal Inclusive Development: Microsimulation Models for Latin America".
• Urzúa, Carlos M., 2012, "Modelos de simulación para el anális de políticas públicas," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2012-04, Sep.
• Andreas Andrikopoulos, 2012, "The Capital Structure Choice and the Consumption Tax," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-22.
• Gianni Betti & Maria Luisa Maitino & Nicola Sciclone, 2012, "A che cosa servono i modelli di microsimulazione? Tre applicazioni usando microReg," SCIENZE REGIONALI, FrancoAngeli Editore, volume 2012, issue 2, pages 101-119.
• Mariya A. Moiseeva & Irina E. Voishvillo & Nikolay S. Milogolov, 2012, "Taxation of Oil and Gas Production: Development Trends," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 87-100, January.
• Igor V. Gorsky, 2012, "CIS Model Tax Code as an Instrument of Integration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 31-36, April.
• Andrea Taddei, 2012, "The tax shift from labor to consumption in Italy: a fiscal microsimulation analysis using EUROMOD," DEP - series of economic working papers, University of Genoa, Research Doctorate in Public Economics, number 9/2012, Dec.
• Granda, María L. & Zambrano, Carla, 2012, "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers), Inter-American Development Bank, number 3884, Feb.
• Teresa Ter-Minassian, 2012, "Reform Priorities for Sub-national Revenues in Brazil," Research Department Publications, Inter-American Development Bank, Research Department, number 4772, May.
• Mark Hallerberg, 2012, "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications, Inter-American Development Bank, Research Department, number 4777, May.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Jorge Fornero, 2012, "Introducing Financial Assets Into Structural Models," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 27, issue 2, pages 3-51, October.
• Claudio Agostini, 2012, "Incidencia Tributaria en el Mercado de las Gasolinas en Chile," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 27, issue 2, pages 55-73, October.
• Nora Lustig & George Gray-Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yañez, 2012, "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 264, Sep.
• Nora Lustig & Sean Higgins, 2012, "Fiscal Incidence, Fiscal Mobility and the Poor: a New Approach," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 265, Sep.
• Nora Lustig & Carola Pessino, 2012, "Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions. Extended Version," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 276, Nov.
• Gustavo Hernández, 2012, "Payroll Taxes and the Labor Market: A Computable General Equilibrium Analysis," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 49, issue 1, pages 99-123, May.
• Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012, "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6717, Jul.
• Felix Bierbrauer, 2012, "On the incidence of a financial transactions tax in a model with fire sales," Working Paper Series in Economics, University of Cologne, Department of Economics, number 55, Jun.
• Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012, "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201233.
• Doina Radulescu, 2012, "The Effects of a Bonus Tax on Manager Compensation and Welfare," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 1-16, March, DOI: 10.1628/001522108X631998.
• Péter Benczúr & Gábor Kátay & Áron Kiss, 2012, "Assessing changes of the Hungarian tax and transfer system: A general-equilibrium microsimulation approach," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2012/7.
• Hunt Allcott & Sendhil Mullainathan & Dmitry Taubinsky, 2012, "Energy Policy with Externalities and Internalities," NBER Working Papers, National Bureau of Economic Research, Inc, number 17977, Apr.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers, National Bureau of Economic Research, Inc, number 18442, Oct.
• Jha, Skikha & Ramaswami, Bharat, 2012, "The Percolation of Public Expenditure: Food Subsidies and the Poor in India and the Philippines," India Policy Forum, National Council of Applied Economic Research, volume 8, issue 1, pages 95-138.
• A. Eidelman & F. Langumier & A. Vicard, 2012, "Progressivity of the French Tax System: Different Channels in 1990 and 2010," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2012-08.
• O. Bargain & A. Vicard, 2012, "The Disincentive Effect of Social Assistance on French Young Workers," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2012-09.
• Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2012, "Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 127, issue 1, pages 493-533.
• Valeria De Bonis & Alessandro Gandolfo, 2012, "Tax policy response to market changes: the case of the gaming services sector," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2012/156, Nov.
• Bouzahzah, Mohamed & Saber, Brahim, 2012, "Coût de mobilité endogène et flexibilité du marché du travail
  [Endogenous Cost of mobility and labor market flexibility]," MPRA Paper, University Library of Munich, Germany, number 38982, Jun, revised 07 Jun 2012.
• Ondřej Bayer, 2012, "Value Added Tax Rates Reform in the Czech Republic
  [Reforma sazeb daně z přidané hodnoty v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 82-91, DOI: 10.18267/j.cfuc.304.
• Tomáš Buus, 2012, "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice
  [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 1, pages 58-80, DOI: 10.18267/j.polek.832.
• Eero Lehto, 2012, "The impact of inequality on the municipal income tax in Finland," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 275, Apr.
• Antonio Cristofaro, 2012, "The Tax Burden in the Agricultural Sector: from Vanoni to Calderoli," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 3, September.
• Justin van de Ven, 2012, "Implications of The National Employment Savings Trust for Vulnerable Sectors of the UK Labour Market: A Reduced-Form Statistical Evaluation," National Institute Economic Review, National Institute of Economic and Social Research, volume 219, issue 1, pages 77-89, January.