Research classified by Journal of Economic Literature (JEL) codes

2012

• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012, "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 153-12.
• Been-Lon Chen & Chia-Hui Lu, 2012, "Optimal Factor Tax Incidence in Two-sector Human Capital-based Models," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 12-A018, Dec.
• Daniela Maria Casale, 2012, "Indirect Taxation and Gender Equity: Evidence from South Africa," Feminist Economics, Taylor & Francis Journals, volume 18, issue 3, pages 25-54, July, DOI: 10.1080/13545701.2012.716907.
• PriceWaterhouseCoopers, 2012, "Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 31, Jun.
• European Commission, 2012, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 34, Oct.
• Bruno de Borger & Jan Rouwendal, 2012, "Car User Taxes, Quality Characteristics and Fuel Efficiency: Household Behavior and Market Adjustment," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-122/VIII, Nov, revised 17 Jun 2013.
• 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," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 03, Aug.
• Nora Lustig & Sean Higgins, 2012, "Fiscal Incidence, Fiscal Mobility and the Poor: A New Approach," Working Papers, Tulane University, Department of Economics, number 1202, Apr.
• James Alm & William H. Kaempfer & Edward Batte Sennoga, 2012, "Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries," Working Papers, Tulane University, Department of Economics, number 1209, Jul.
• James Alm & Keith Finlay, 2012, "Who Benefits from Tax Evasion?," Working Papers, Tulane University, Department of Economics, number 1214, Jul.
• Nora Lustig & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jimenez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yanez, 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, Tulane University, Department of Economics, number 1216, Aug.
• Nora Lustig & Sean Higgins, 2012, "Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook," Working Papers, Tulane University, Department of Economics, number 1219, Oct.
• Nora Lustig & Carola Pessino, 2012, "Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions," Working Papers, Tulane University, Department of Economics, number 1221, Nov.
• Nicholas Rees & Jingqing Chai & David Anthony, 2012, "Right in Principle and in Practice: A Review of the Social and Economic Returns to Investing in Children," Working papers, UNICEF,Division of Policy and Strategy, number 1203.
• Leonida, Ionel & Padurean, Elena, 2012, "Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 16, issue 3, pages 126-143.
• Guonan Ma & Xiandong Yan & Xi Liu, 2012, "China'S Reserve Requirements: Practices, Effects, And Implications," China Economic Policy Review (CEPR), World Scientific Publishing Co. Pte. Ltd., volume 1, issue 02, pages 1-34, DOI: 10.1142/S1793969012500082.
• Schnellenbach, Jan, 2012, "The economics of taxing net wealth: A survey of the issues," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 12/5.
• Wrede, Matthias, 2012, "Wages, rents, unemployment, and the quality of life," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 01/2012.
• Wrede, Matthias, 2012, "Heterogeneous skills and homogeneous land: Segmentation and agglomeration," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 04/2012.
• Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012, "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 351, DOI: 10.4419/86788405.
• Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012, "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62086.
• Plankl, Reiner, 2012, "Regionale Verteilung raumwirksamer finanzieller Staatshilfen im Kontext regionalwirtschaftlicher Entwicklung," Arbeitsberichte aus der vTI-Agrarökonomie, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 02/2012.
• Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt, 2012, "Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-003.
• Heyndrickx, Christophe & Alexeeva-Talebi, Victoria & Tourdyeva, Natalia, 2012, "To raise or not to raise? Impact assessment of Russia's incremental gas price reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-052.
• Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian, 2012, "The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-069.
• Ashok Kaul & Gregor Pfeifer & Stefan Witte, 2012, "The incidence of Cash for Clunkers: an analysis of the 2009 car scrappage scheme in Germany," ECON - Working Papers, Department of Economics - University of Zurich, number 068, Apr.

2011

• James M. Sallee, 2011, "The Surprising Incidence of Tax Credits for the Toyota Prius," American Economic Journal: Economic Policy, American Economic Association, volume 3, issue 2, pages 189-219, May.
• Christoph Böhringer & Knut Einar Rosendahl, 2011, "Greening Electricity More Than Necessary: On the Cost Implications of Overlapping Regulation in EU Climate Policy," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 131, issue 3, pages 469-492, DOI: 10.3790/schm.131.3.469.
• Rausch, Sebastian & Metcalf, Gilbert E. & Reilly, John M., 2011, "Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 332164.
• Sebastian Lazăr & Gheorghe Filip, 2011, "Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 133-144, november.
• Costel ISTRATE, 2011, "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
• Marius Herbei & Ion Popovici, 2011, "Theoretical Considerations Tax System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 70-75.
• Shikha Jha & Bharat Ramaswami, 2011, "The Percolation of public expenditure: Food subsidies and the Poor in India and the Philippines," Discussion Papers, Indian Statistical Institute, Delhi, number 11-14, Sep.
• Andrés Sánchez Jabba, 2011, "La economía del mototaxismo: el caso de Sincelejo," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 140, Mar, DOI: 10.32468/dtseru.140.
• Coronado Julia Lynn & Fullerton Don & Glass Thomas, 2011, "The Progressivity of Social Security," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 11, issue 1, pages 1-45, November, DOI: 10.2202/1935-1682.1843.
• Li Liu & Rosanne Altshuler, 2011, "Measuring the burden of the corporate income tax under imperfect competition," Working Papers, Oxford University Centre for Business Taxation, number 1105.
• Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011, "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers, CERDI, number 201106.
• Luisa Gagliardi, 2011, "Does Skilled Migration Foster Innovative Performance? Evidence from British Local Areas," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0097, Nov.
• Thomas Eichner & Rüdiger Pethig, 2011, "Flattening the Carbon Extraction Path in Unilateral Cost-Effective Action," CESifo Working Paper Series, CESifo, number 3546.
• Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler, 2011, "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," CESifo Working Paper Series, CESifo, number 3582.
• Jorge Fornero, 2011, "Introducing Financial Assets into Structural Models," Working Papers Central Bank of Chile, Central Bank of Chile, number 625, May.
• Ricardo Batista Politi & Enlinson Mattos, 2011, "Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food," Canadian Journal of Economics, Canadian Economics Association, volume 44, issue 4, pages 1438-1470, November, DOI: 10.1111/j.1540-5982.2011.01680.x.
• Federico Alberto Merch√°n √Ålvarez, 2011, "El efecto del costo m√≠nimo de contrataci√≥n sobre la informalidad y el desempleo: un enfoque de regresi√≥n discontinua," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 12848, Apr.
• Jorge Ramos F. & Karen Rodr�guez Z., 2011, "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia, Banco de la Republica, number 8728, May.
• Andrés Sánchez Jabba, 2011, "La economía del mototaxismo: El caso de Sincelejo," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 8200, Mar, DOI: 10.32468/dtseru.140.
• Andrea Otero Cortés, 2011, "El puerto de Barranquilla: retos y recomendaciones," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 8304, Apr, DOI: 10.32468/dtseru.141.
• Gustavo Adolfo HERNANDEZ DIAZ, 2011, "Impuestos parafiscales y mercado laboral: Un análisis de Equilibrio General Computable," Archivos de Economía, Departamento Nacional de Planeación, number 8954, Aug.
• Jesús Botero García, 2011, "Impuestos al capital y al trabajo en Colombia: un análisis mediante equilibrio general computable," Revista Ecos de Economía, Universidad EAFIT.
• Jorge Navarro Espana & Francisco Maza Ávila & Rafael Viana Barceló, 2011, "La eficiencia de los Hospitales Colombianos en el contexto Latinoamericano. Una aplicación de Análisis Envolvente de Datos (DEA)," Revista Ecos de Economía, Universidad EAFIT.
• Juan Carlos Duque & Hermilson Velásquez & Jorge Agudelo, 2011, "Infraestructura pública y precios de vivienda: una aplicación de regresión geográficamente ponderada en el contexto de precios hedónicos," Revista Ecos de Economía, Universidad EAFIT.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2011, "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 397.
• Stefan Bach, 2011, "Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 16, pages 3-8.
• Stefan Bach, 2011, "Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 24, pages 12-18.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2011, "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1137.
• Gilles Duranton & Laurent Gobillon & Henry G. Overman, 2011, "Assessing the Effects of Local Taxation using Microgeographic Data," Economic Journal, Royal Economic Society, volume 121, issue 555, pages 1017-1046, September, DOI: j.1468-0297.2011.02439.x.
• Bessho, Shun-ichiro & Hayashi, Masayoshi, 2011, "Labor supply response and preferences specification: Estimates for prime-age males in Japan," Journal of Asian Economics, Elsevier, volume 22, issue 5, pages 398-411, October.
• Nordström, Jonas & Thunström, Linda, 2011, "Can targeted food taxes and subsidies improve the diet? Distributional effects among income groups," Food Policy, Elsevier, volume 36, issue 2, pages 259-271, April.
• Sausgruber, Rupert & Tyran, Jean-Robert, 2011, "Are we taxing ourselves?: How deliberation and experience shape voting on taxes," Journal of Public Economics, Elsevier, volume 95, issue 1-2, pages 164-176, February.
• Wildasin, David E., 2011, "Fiscal competition for imperfectly-mobile labor and capital: A comparative dynamic analysis," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1312-1321, DOI: 10.1016/j.jpubeco.2010.11.014.
• Sausgruber, Rupert & Tyran, Jean-Robert, 2011, "Are we taxing ourselves?," Journal of Public Economics, Elsevier, volume 95, issue 1, pages 164-176, DOI: 10.1016/j.jpubeco.2010.10.002.
• Marion, Justin & Muehlegger, Erich, 2011, "Fuel tax incidence and supply conditions," Journal of Public Economics, Elsevier, volume 95, issue 9-10, pages 1202-1212, October.
• Marion, Justin & Muehlegger, Erich, 2011, "Fuel tax incidence and supply conditions," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1202-1212, DOI: 10.1016/j.jpubeco.2011.04.003.
• Guste Santini, 2011, "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 99-130.
• José Ricardo Bezerra Nogueira & Rozane Bezerra de Siqueira & Evaldo Santana de Souza, 2011, "Brazilian microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-02, revised .
• Osvaldo Larrañaga & Jenny Encina & Gustavo Cabezas, 2011, "Chilean microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-03, revised .
• Alberto Castañón-Herrera & Wilson Romero, 2011, "Guatemalan microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-04, revised .
• Carlos Absalón & Urzúa, Carlos M., 2011, "Mexican microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-05, revised .
• Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011, "Uruguayan microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-06, revised .
• Absalón, Carlos & Urzúa, Carlos M., 2011, "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-01, Jun.
• Castañón-Herrera, Alberto & Urzúa, Carlos M., 2011, "The non-optimality of the Mexican indirect tax system," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-02, Jul.
• Victoria Alexeeva-Talebi & Andreas Löschel & Christoph Böhringer & Sebastian Voigt, 2011, "The Value-Added of Sectoral Disaggregation: Implication on Competitive Consequences of Climate Change Policies," EcoMod2011, EcoMod, number 3100, Jul.
• González, Roberto & Sala, Héctor, 2011, "Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social," El Trimestre Económico, Fondo de Cultura Económica, volume 78, issue 310, pages 403-439, abril-jun, DOI: http://dx.doi.org/10.20430/ete.v78i.
• Clément Carbonnier, 2011, "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2011-20.
• Amedeo Fossati, 2011, "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2011, issue 105, pages 5-122.
• Kosonen, Tuomas, 2011, "To work or not to work? The effct of child-care subsidies on the labour supply of parents," Working Papers, VATT Institute for Economic Research, number 23.
• Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2011, "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," CERDI Working papers, HAL, number halshs-00553105, Jan.
• Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011, "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers, HAL, number halshs-00577148, Mar.
• Gilles Duranton & Laurent Gobillon & Henri G. Overman, 2011, "Assessing the Effects of Local Taxation using MicroGeographic Data," Post-Print, HAL, number halshs-00754517, Sep, DOI: 10.1111/j.1468-0297.2011.02439.x.
• Gilles Duranton & Laurent Gobillon & Henri G. Overman, 2011, "Assessing the Effects of Local Taxation using MicroGeographic Data," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754517, Sep, DOI: 10.1111/j.1468-0297.2011.02439.x.
• Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2011, "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," Working Papers, HAL, number halshs-00553105, Jan.
• Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011, "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers, HAL, number halshs-00577148, Mar.
• Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank, 2011, "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 16/2011, Sep.
• Vestad, Ola Lotherington, 2011, "Who pays for occupational pensions?," Memorandum, Oslo University, Department of Economics, number 16/2011, Apr.
• Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011, "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, volume 199, issue 4, pages 9-52, December.
• Claire Baldin, 2011, "Precision Cotton Agriculture and Strategic Commercial Policies: An Analysis in Terms of Duopoly by Quality," Economic Analysis, Institute of Economic Sciences, volume 44, issue 1-2, pages 78-97.
• Thomas Eichner & Rüdiger Pethig, 2011, "Carbon Leakage, The Green Paradox, And Perfect Future Markets," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 52, issue 3, pages 767-805, August, DOI: j.1468-2354.2011.00649.x.
• Dóra Benedek & Orsolya Lelkes, 2011, "The Distributional Implications of Income Under‐Reporting in Hungary," Fiscal Studies, Institute for Fiscal Studies, volume 32, issue 4, pages 539-560, December, DOI: j.1475-5890.2011.00150.x.
• Gerhard Wagenhals, 2011, "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, volume 4, issue 2, pages 3-13.
• Jaime Acosta-Margain, 2011, "Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 194.
• Nora Lustig, 2011, "Fiscal policy and income redistribution in Latin America: Challenging the conventional wisdom," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 227.
• Bushnell, James B. & Chong, Howard G. & Mansur, Erin T., 2011, "Profiting from regulation: an event study of the EU carbon market," ISU General Staff Papers, Iowa State University, Department of Economics, number 201104060700001124, Apr.
• Iñigo Iturbe-Ormaetxe Kortajarene, 2011, "Visibility of social security contributions and employment," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2011-16, Jul.
• Immervoll, Herwig & Richardson, Linda, 2011, "Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6030, Oct.
• Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse, 2011, "No trade, one-way or two-way trade?," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-14, Mar.
• Benedek, Dóra & Kiss, Áron, 2011, "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
  [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 97-110.
• Linda Richardson & Herwig Immervoll, 2011, "Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 571, Nov.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers, Max Planck Institute for Tax Law and Public Finance, number sharing_the_burden, Oct.
• Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2011, "Distributional Impacts in a Comprehensive Climate Policy Package," NBER Chapters, National Bureau of Economic Research, Inc, "The Design and Implementation of US Climate Policy".
• Katherine Baicker & Jonathan S. Skinner, 2011, "Health Care Spending Growth and the Future of U.S. Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 16772, Feb.
• Justin Marion & Erich Muehlegger, 2011, "Fuel Tax Incidence and Supply Conditions," NBER Working Papers, National Bureau of Economic Research, Inc, number 16863, Mar.
• Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly, 2011, "Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households," NBER Working Papers, National Bureau of Economic Research, Inc, number 17087, May.
• Kristian Rydqvist & Joshua Spizman & Ilya A. Strebulaev, 2011, "Government Policy and Ownership of Financial Assets," NBER Working Papers, National Bureau of Economic Research, Inc, number 17522, Oct.
• Herwig Immervoll & Linda Richardson, 2011, "Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 122, Oct, DOI: 10.1787/5kg5dlkhjq0x-en.
• Christoph Böhringer & Victoria Alexeeva-Talebi, 2011, "Unilateral climate policy and competitiveness: The implications of differential emission pricing," Working Papers, University of Oldenburg, Department of Economics, number V-338-11, Jun, revised Jun 2011.
• Mara Eugenia Ramona & Cuceu Ionut & Mara Cristian, 2011, "Value Added Tax In The Economic Crisis Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 389-395, July.
• Sebastian Lazar, 2011, "Effective Corporate Income Tax Rate In Romania: A Micro-Backward Looking Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 361-366, December.
• Lobonþ Oana-Ramona, 2011, "Highlighting the Response of Real Economy to the Changes of Fiscal Policy Variables. The Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1170-1175, May.
• Gerry Redmond & Peter Whiteford, 2011, "Middle class welfare in Australia: How has the distribution of cash benefits changed since the 1980s?," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 14, issue 2, pages 81-102.
• Alin Monea, 2011, "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 183-190.
• Grubel, Herbert & Grady, Patrick, 2011, "Immigration and the Canadian Welfare State 2011," MPRA Paper, University Library of Munich, Germany, number 31109, May.
• Chen, Been-Lon & Chen, Hung-Ju & Wang, Ping, 2011, "Taxing capital is not a bad idea indeed: the role of human capital and labor-market frictions," MPRA Paper, University Library of Munich, Germany, number 33209, Aug.
• Cont, Walter & Hancevic, Pedro & Navajas, Fernando H., 2011, "Energy populism and household welfare," MPRA Paper, University Library of Munich, Germany, number 35725, Apr.
• Argesanu, Nicolae Razvan, 2011, "Tendinte Actuale Ale Structurii Si Dinamicii Prelevarilor Fiscale Ale Romaniei
  [Current trends in the structure and dynamics Romania's fiscal levies]," MPRA Paper, University Library of Munich, Germany, number 49854, Jul.
• Asghar, Shahmoradi & Iman, Haqiqi & Zahedi, Raziyeh, 2011, "Impact Analysis of Energy Price Reform and Cash Subsidy Payment in Iran: A CGE Approach," MPRA Paper, University Library of Munich, Germany, number 95809.
• Jacob Goldin & Tatiana Homonoff, 2011, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 561a, Aug.
• David Powell, 2011, "Heterogeneity in Income Tax Incidence Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?," Working Papers, RAND Corporation, number WR-706-1, Jan.
• Jennifer C. Gravelle, 2011, "Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 13, issue 24, pages 153-191, January-J.
• Monika Engler, 2011, "Redistribution in Switzerland: Social Cohesion or Simple Smoothing of Lifetime Incomes?," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 147, issue II, pages 107-155, June.
• Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011, "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 11-04, Feb, revised 05 Dec 2015.
• Thomas Eichner & Rüdiger Pethig, 2011, "Incidence of unilateral consumption taxes on world carbon emissions," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 149-11.
• Thomas Eichner & Rüdiger Pethig, 2011, "Flattening the carbon extraction path in unilateral cost-effective action," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 151-11.
• European Commission, 2011, "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 28, Oct.
• Copenhagen Economics, 2011, "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 30, Dec.
• Micheal L. Collins & Adam Larragy, 2011, "A Site Value Tax for Ireland: Approach, Design and Implementation," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1911, Dec.
• John H. Munro, 2011, "From Gutsherrschaft to Grundherrschaft: Demographic, Monetary, and Fiscal Factors in the Late-Medieval Decline of English Manorial Desmesne Agriculture," Working Papers, University of Toronto, Department of Economics, number tecipa-424, Feb.
• James Alm & Edward B. Sennoga, 2011, "Mobility, Competition, and the Distributional Effects of Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1108, Apr.
• Nora Lustig & Carola Pessino & George Gray Molina & Wilson Jimenez & Veronica Paz & Ernesto Yanez & Claudiney Pereira & Sean Higgins & John Scott & Miguel Jaramillo, 2011, "Fiscal Policy and Income Redistribution in Latin America: Challenging the Conventional Wisdom," Working Papers, Tulane University, Department of Economics, number 1124, Oct.
• Katherine Baicker & Jonathan Skinner, 2011, "Health Care Spending Growth and the Future of U.S. Tax Rates," Tax Policy and the Economy, University of Chicago Press, volume 25, issue 1, pages 39-68, DOI: 10.1086/658380.
• Jeffrey Thompson, 2011, "Costly Migration and the Incidence of State and Local Taxes," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp251.
• Mihaila, Nicoleta, 2011, "Comparative Analysis Of The Taxation System In Romania And The European Union," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 15, issue 4, pages 126-136.
• Ricardo Batista Politi & Enlinson Mattos, 2011, "Ad‐valorem tax incidence and after‐tax price adjustments: evidence from Brazilian basic basket food," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 44, issue 4, pages 1438-1470, November, DOI: 10.1111/j.1540-5982.2011.01680.x.
• Ma, Guonan & Xiandong, Yan & Xi, Liu, 2011, "China's evolving reserve requirements," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 30/2011.
• Grösche, Peter & Schröder, Carsten, 2011, "On the redistributive effects of Germany's feed-in tariff," Economics Working Papers, Christian-Albrechts-University of Kiel, Department of Economics, number 2011-07.
• Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya, 2011, "The evolution of aggregate stock ownership," CFS Working Paper Series, Center for Financial Studies (CFS), number 2011/18.
• Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2011, "A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/10.
• Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/19.
• Wrede, Matthias, 2011, "Unemployment, commuting, and search intensity," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 12/2011.
• Plankl, Reiner, 2011, "Finanzielle Staatshilfen für den Agrarsektor und deren regionale Verteilung," Arbeitsberichte aus der vTI-Agrarökonomie, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 03/2011.

2010

• Philipp J.H. Schröder & Allan Sørensen, 2010, "Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2010-10, Jun.
• Kym Anderson & Ernesto Valenzuela & Glyn Wittwer, 2010, "Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2010-02, Feb.
• Kym Anderson, 2010, "Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2010-05, Mar.
• Preety Srivastava, 2010, "What Do the Bingers Drink? Micro-unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2010-07, Apr.
• Kym Anderson, 2010, "Reforming taxes on wine and other alcoholic beverage consumption," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2010-08, May.
• Jesse Rothstein, 2010, "Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 1, pages 177-208, February.
• Lanzi, Elisa & Sue Wing, Ian, 2010, "Capital Malleability and the Macroeconomic Costs of Climate Policy," Sustainable Development Papers, Fondazione Eni Enrico Mattei (FEEM), number 59476, Feb, DOI: 10.22004/ag.econ.59476.
• Lect. Radu Catalin Criveanu Ph. D & Oana Adriana Duta, Ph. D Student, 2010, "Study On The Impact Of Tax Regulations On A Company’S Financial Expenses," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-5, May.
• Nikolay Galabov, 2010, "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.
• Kym Anderson, 2010, "Reforming Taxes on Wine and Other Alcoholic Beverage Consumption," Economic Papers, The Economic Society of Australia, volume 29, issue 2, pages 197-199, June, DOI: 10.1111/j.1759-3441.2010.00062.x.
• Preety Srivastava & Xueyan Zhao, 2010, "What Do the Bingers Drink? Micro‐Unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types," Economic Papers, The Economic Society of Australia, volume 29, issue 2, pages 229-250, June, DOI: 10.1111/j.1759-3441.2010.00066.x.
• Erkki Koskela & Ronnie Schöb, 2010, "Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms," Review of International Economics, Wiley Blackwell, volume 18, issue 4, pages 682-695, September, DOI: 10.1111/j.1467-9396.2010.00905.x.
• Laurence J. Kotlikoff & Jianjun Miao, 2010, "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2010-013, Jan.
• Kevin Lang, 2010, "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2010-015, Jan.
• Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2010, "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," Working Papers, CERDI, number 201034.
• Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010, "Earnings Determination and Taxes: Evidence from a Cohort-Based Payroll Tax Reform in Greece," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt5fr6354g, Feb.
• Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010, "Earnings Determination and Taxes: Evidence from a Cohort-Based Payroll Tax Reform in Greece," Institute for Research on Labor and Employment, Working Paper Series, Institute of Industrial Relations, UC Berkeley, number qt5fr6354g, Feb.
• Christian A. L. Hilber & Tracy M. Turner, 2010, "The Mortgage Interest Deduction and its Impact on Homeownership Decisions," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0055, Sep.
• Doina Radulescu & Doina Maria Radulescu, 2010, "The Effects of a Bonus Tax on Manager Compensation and Welfare," CESifo Working Paper Series, CESifo, number 3030.
• Erkki Koskela, 2010, "Outsourcing Cost and Tax Progression under Nash Wage Bargaining with Flexible Outsourcing," CESifo Working Paper Series, CESifo, number 3142.
• Erkki Koskela, 2010, "Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing," CESifo Working Paper Series, CESifo, number 3239.
• Doina Radulescu & Doina Maria Radulescu, 2010, "The Effects of the Bonus Tax – What Was Intended and What Was Achieved?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 8, issue 04, pages 47-50, January.
• Cristobal Marshall, 2010, "Is the Tax Credit for SME in Chile an Effective Policy to Boost Investment?," CID Working Papers, Center for International Development at Harvard University, number 46, Jul.
• Edison Roy César & François Vaillancourt, 2010, "The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007," CIRANO Working Papers, CIRANO, number 2010s-36, Sep.
• Javier Ávila Mahecha & Ivonne León, 2010, "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Thisse, Jacques-François & picard, pierre & Okubo, Toshihiro, 2010, "No trade, one-way or two-way trade?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8161, Dec.
• Gilles Duranton & Laurent Gobillon & Henry G. Overman, 2010, "Assessing the Effects of Local Taxation using Microgeographic Data," Working Papers, Center for Research in Economics and Statistics, number 2010-47.
• Poulomi Roy & Ajitava Raychaudhuri & Sudip Kumar Sinha, 2010, "Is Value Added Tax (VAT) Reform in India Poverty Improving? An Analysis Of Data From Five Major States," Indian Economic Review, Department of Economics, Delhi School of Economics, volume 45, issue 1, pages 131-158.
• Marion, Justin & Muehlegger, Erich, 2010, "Fuel Tax Incidence and Supply Conditions," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp10-014, Apr.
• Azémar, Céline & Desbordes, Rodolphe, 2010, "Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2010-12.
• Okubo, Toshihiro & Picard, Pierre M. & Thisse, Jacques-François, 2010, "The spatial selection of heterogeneous firms," Journal of International Economics, Elsevier, volume 82, issue 2, pages 230-237, November.
• Pavel Ciaian & d’Artis Kancs & Johan Swinnen, 2010, "EU Land Markets and the Common Agricultural Policy," Journal of Economics and Econometrics, Economics and Econometrics Society, volume 53, issue 3, pages 1-31.
• Pavel Ciaian & d’Artis Kancs & Johan Swinnen, 2010, "EU Land Markets and the Common Agricultural Policy," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2010_47, Dec.
• Absalón, Carlos & Urzúa, Carlos M., 2010, "Modelos de micro-simulación para el análisis de las políticas públicas," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2010-02, Feb.
• Hilber, Christian A. L. & Turner, Tracy M., 2010, "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 31759.
• André Decoster & Kris De Swerdt & Kristian Orsini, 2010, "A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 1, pages 23-54.
• Elisa Lanzi & Ian Sue Wing, 2010, "Capital Malleability and the Macroeconomic Costs of Climate Policy," Working Papers, Fondazione Eni Enrico Mattei, number 2010.19, Feb.
• Pietro Rizza & Pietro Tommasino, 2010, "Do We Treat Future Generations Fairly? Italian Fiscal Policy Through the Prism of Generational Accounting," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 69, issue 2, pages 115-153, July.
• Céline Azémar & Rodolphe Desbordes, 2010, "Who ultimately bears the burden of greater non-wage labour costs?," Working Papers, Business School - Economics, University of Glasgow, number 2010_02, Jan.
• Juan Carlos Chávez Martín del Campo & Horacio González Sánchez & Hector Villarreal Páez, 2010, "Una Aplicación de la Teoría de Juegos Cooperativos a la Descomposición de la Pobreza en México," Department of Economics and Finance Working Papers, Universidad de Guanajuato, Department of Economics and Finance, number EC201003, Aug.
• Toshihiro Okubo & Pierre Picard & Jacques-François Thisse, 2010, "The spatial selection of heterogeneous firms," Post-Print, HAL, number halshs-00754412, Nov, DOI: 10.1016/j.jinteco.2010.07.003.
• Toshihiro Okubo & Pierre Picard & Jacques-François Thisse, 2010, "The spatial selection of heterogeneous firms," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754412, Nov, DOI: 10.1016/j.jinteco.2010.07.003.
• Sanandaji, Tino & Wallace, Björn, 2010, "Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden," Working Paper Series, Research Institute of Industrial Economics, number 837, May.
• Nordström, Jonas & Thunström, Linda, 2010, "Can targeted food taxes and subsidies improve the diet? Distributional effects among income groups," Working Papers, Lund University, Department of Economics, number 2010:11, Sep.
• Amano, Daisuke & Itaya, Jun-ichi, 2010, "Taxation in the Two-Sector Neoclassical Growth Model with Sector-Specific Externalities and Endogenous Labor Supply," Discussion paper series. A, Graduate School of Economics and Business Administration, Hokkaido University, number 225, Jun.
• Marion, Justin & Muehlegger, Erich J., 2010, "Fuel Tax Incidence and Supply Conditions," Scholarly Articles, Harvard Kennedy School of Government, number 4448995.
• Haizhen Mou & Stanley L. Winer, 2010, "Fiscal Incidence When Both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home -care for the Elderly," ICER Working Papers, ICER - International Centre for Economic Research, number 15-2010, Jan.
• Galindo, Arturo & Meléndez Arjona, Marcela, 2010, "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 1716, Apr.