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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H22: Incidence
This topic is covered by the following reading lists:
  1. European Public Finance (ECON-O-403)

Most recent items first, undated at the end.
  • 2015 On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax
    by Nikodinoska, Dragana & Schröder, Carsten

  • 2015 Understanding the economy-wide efficiency and incidence of major Australian taxes
    by Liangyue Cao & Amanda Hosking & Michael Kouparitsas & Damian Mullaly & Xavier Rimmer & Qun Shi & Wallace Stark & Sebastian Wende

  • 2015 A Microsimulation Model of the Distributional Impacts of Climate Policies
    by Gordon, Hal & Burtraw, Dallas & Williams, Roberton

  • 2015 Laffer Curves and Public Goods
    by John Hartwick

  • 2015 Unilateral Carbon Taxation in the Global Economy: The Green Paradox and carbon leakage revisted
    by Frederick van der Ploeg

  • 2015 Improving Taxes and Transfers in Australia
    by Philip Hemmings & Annamaria Tuske

  • 2015 The Earned Income Tax Credit (EITC)
    by Austin Nichols & Jesse Rothstein

  • 2015 Benefit Incidence with Incentive Effects, Measurement Errors and Latent Heterogeneity: A Case Study for China
    by Martin Ravallion & Shaohua Chen

  • 2015 Tax-Efficient Asset Management: Evidence from Equity Mutual Funds
    by Clemens Sialm & Hanjiang Zhang

  • 2015 Boring Banks and Taxes
    by Rafael Aigner & Felix Bierbrauer

  • 2015 Deviating from the Friedman Rule: A Good Idea with Illegal Immigration?
    by Alberto Petrucci

  • 2015 Pure Rent Taxation and Growth in a Two-Sector Open Economy
    by Alberto Petrucci

  • 2015 Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
    by Savage, Michael & Callan, Tim

  • 2015 Out-of-pocket payments in the Austrian healthcare system - a distributional analysis
    by Alice Sanwald & Engelbert Theurl

  • 2015 Argentina y los subsidios a los servicios públicos: un estudio de incidencia distributiva
    by Jorge Puig & Leandro Salinardi

  • 2015 Earnings Responses to Social Security Contributions
    by Michael Neumann

  • 2015 Second-Best Carbon Taxation in the Global Economy: The Green Paradox and Carbon Leakage Revisited
    by van der Ploeg, Frederick

  • 2015 Progressivity and decomposition of VAT in the Mexican border, 2014
    by Luis Huesca & Arturo Robles Valencia & Abdelkrim Araar

  • 2015 Boring Banks and Taxes
    by Rafael Aigner & Felix Bierbrauer

  • 2015 Flexicurity, Taxes and Job Reallocation
    by Thomas Davoine & Christian Keuschnigg

  • 2015 Can the removal of VAT Exemptions support the Poor? The case of Niger
    by Luc SAVARD & Dorothée BOCCANFUSO & Celine DE QUATREBARBES

  • 2015 Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
    by Juan Carlos Suárez Serrato & Owen Zidar

  • 2015 Hacienda y agricultura en España durante el siglo XIX
    by Rafael Vallejo Pousada

  • 2015 Optimal income taxation in models with endogenous fertility
    by Petrucci, Alberto

  • 2015 The Window Tax: A Case Study in Excess Burden
    by Wallace E. Oates & Robert M. Schwab

  • 2014 Taxation and Market Power
    by Konrad, Kai A. & Morath, Florian & Müller, Wieland

  • 2014 Ökonomische Aspekte der Lastenverteilung in der Umweltpolitik am Beispiel der Energiewende: Ein Beitrag zum interdisziplinären Dialog
    by Heindl, Peter

  • 2014 Fiscal Equalization, Tax Salience, and Tax Competition
    by Altemeyer-Bartscher, Martin

  • 2014 Employment Effects of Local Business Taxes
    by Siegloch, Sebastian

  • 2014 Corporate Taxation and Investment: Evidence from the Belgian ACE Reform
    by aus dem Moore, Nils

  • 2014 Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform
    by aus dem Moore, Nils

  • 2014 Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000
    by aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M.

  • 2014 Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
    by aus dem Moore, Nils

  • 2014 Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe
    by Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa

  • 2014 To raise or not to raise: Impact assessment of Russia's gas price reform
    by Christophe Heyndrickx & Victoria Alexeeva-Taleebi & Natalia Tourdyeva

  • 2014 Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies
    by Florencia Amábile & Marisa Bucheli & Máximo Rossi

  • 2014 Labour Market Matters - February 2014
    by Tran, Vivian

  • 2014 Marché du travail en revue - Février 2014
    by Tran, Vivian

  • 2014 Should We Resurrect TIPP Flottante if Oil Price Booms Again? Specific Taxes as Fuel Consumer Price Stabilizers
    by Marina Di Giacomo & Massimiliano Piacenza & Francesco Scervini & Gilberto Turati

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Sander Renes & Floris T. Zoutman

  • 2014 Tax reforms in EU Member States - 2014 Report
    by European Commission

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes

  • 2014 A General Microsimulation Model for the EU VAT with a specific Application to Germany
    by Lars-H. R. Siemers

  • 2014 Corporate Taxation and Investment: Evidence from the Belgian ACE Reform
    by Nils aus dem Moore

  • 2014 Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform
    by Nils aus dem Moore

  • 2014 Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000
    by Nils aus dem Moore & Tanja Kasten & Christoph M. Schmidt

  • 2014 Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
    by Nils aus dem Moore

  • 2014 Simulating the Dynamic Effects of Corporate Income Tax Cut in Finland
    by Valkonen, Tarmo & Kauppi, Eija & Suni, Paavo

  • 2014 The Initial Incidence of a Carbon Tax across US States
    by Williams III, Roberton C. & Gordon, Hal & Burtraw, Dallas & Carbone, Jared C. & Morgenstern, Richard D.

  • 2014 The Initial Incidence of a Carbon Tax across Income Groups
    by Williams III, Roerton C. & Gordon, Hal & Burtraw, Dallas & Jared C. Carbone & Morgenstern, Richard D.

  • 2014 On the Relative Size of Direct and Indirect Taxation
    by Soldatos, Gerasimos T.

  • 2014 Myths and Misconceptions in the Tax Mix Debate
    by Smyth, Russell

  • 2014 Economic Freedom, Regulatory Quality, Taxation, and Living Standards
    by Cebula, Richard & Clark, Jeff

  • 2014 Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
    by Liberati, Paolo & Paradiso, Massimo

  • 2014 The distributional impact of the Irish public service obligation levy on electricity consumption
    by Farrell, Niall & Lyons, Seán

  • 2014 Does Privatized Health Insurance Benefit Patients or Producers? Evidence from Medicare Advantage
    by Marika Cabral & Michael Geruso & Neale Mahoney

  • 2014 Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    by Juan Carlos Suárez Serrato & Owen Zidar

  • 2014 Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program
    by Mark Duggan & Amanda Starc & Boris Vabson

  • 2014 Dispatching after Producing : The Supply of Non-Renewable Resources
    by Julien DAUBANES & Pierre LASSERRE

  • 2014 Taxes on risky returns — an update
    by Wolfgang Buchholz & Kai A. Konrad

  • 2014 On the impact of competition on trade and firm location
    by Toshihiro Okubo & Pierre Picard & Jacques-François Thisse

  • 2014 Incidencia Distributiva del Sistema Tributario Argentino
    by Diego Fernández Felices & Isidro Guardarucci & Jorge Puig

  • 2014 Reaching a climate agreement - do we have to compensate for energy market effects of climate policy?
    by Sonja Peterson & Matthias Weitzel

  • 2014 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Lehmann, Etienne & Lucifora, Claudio & Moriconi, Simone & Van der Linden, Bruno

  • 2014 Tax Incidence in the Presence of Tax Evasion
    by Doerrenberg, Philipp & Duncan, Denvil

  • 2014 Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Athreya, Kartik & Reilly, Devin & Simpson, Nicole B.

  • 2014 Fiscal Equalization, Tax Salience, and Tax Competition
    by Martin Altemeyer-Bartscher

  • 2014 Progressivity-Improving VAT Reforms in Italy
    by Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi

  • 2014 Fiscal policy, inequality and the ethnic divide in Guatemala
    by Maynor Cabrera & Nora Lustig & Hilcias E. Moran

  • 2014 Taxation Of R&D: Review Of Practices
    by Galina A. Kitova

  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh
    by Levin, Jörgen & Sayeed, Yeasmin

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Renes, Sander & Zoutman, Floris T.

  • 2014 Property Taxation, Bounded Rationality and House Prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Athreya, Kartik B. & Reilly, Devin & Simpson, Nicole B.

  • 2014 Inflation Differentials among Czech Households
    by Pavel Hait & Petr Jansky

  • 2014 Payroll Taxation and the structure of quali cations and wages in a segmented frictional labor market with intra- rm bargaining
    by Clément Carbonnier

  • 2014 The mortgage interest deduction and its impact on homeownership decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2014 The Impact of the 2013 CAP Reform on Land Capitalization
    by Pavel Ciaian & d'Artis Kancs & Johan Swinnen

  • 2014 The Impact of Housing Subsidies on the Rental Sector : The french Example
    by Céline Grislain-Letremy & Corentin Trévien

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus

  • 2014 The Incidence of Transaction Taxes: Evidence from a Stamp Duty Holiday
    by Besley, Timothy J. & Meads, Neil & Surico, Paolo

  • 2014 Robust estimation of the VAT pass-through in the Netherlands
    by Martin Mellens & Hendrik Vrijburg (EUR) & Jonneke Dijkstra (EUR)

  • 2014 Subsidios cruzados en servicios públicos domiciliarios basados en el avalúo Catastral
    by Juan Miguel Gallego & Luis H Gutiérrez & Denis López & Carlos Sepúlveda

  • 2014 Estratificación socioeconómica con base en información catastral. Modelos para el caso de Bogotá, D.C
    by Juan Miguel Gallego & Denis López & Carlos Sepúlveda

  • 2014 Dispatching after Producing: The Supply of Non-Renewable Resources
    by Julien Daubanes & Pierre Lasserre

  • 2014 Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360
    by Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding

  • 2014 The Median Is the Message: A Good-Enough Measure of Material Well-Being and Shared Development Progress
    by Nancy Birdsall and Christian J. Meyer

  • 2014 Dispatching after Producing: The Supply of Non-Renewable Resources
    by Julien Daubanes & Pierre Lasserre

  • 2014 Social Planning and Economic Coercion
    by Beat Hintermann & Thomas F. Rutherford

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Sander Renes & Floris Zoutman

  • 2014 Inflation Differentials among Czech Households
    by Pavel Hait & Petr Jansky

  • 2014 Taxation and the Sustainability of Collusion: Ad Valorem versus Specific Taxes
    by Azacis, Helmuts & Collie, David R.

  • 2014 As American as Apple Inc.: International tax and ownership nationality
    by Chris Sanchirico

  • 2014 When does it pay to tax? Evidence from state-dependent fiscal multipliers in the euro area
    by George Hondroyiannis & Dimitrios Papaoikonomou

  • 2014 Robin Hood versus Piggy Bank: Income Redistribution in Portugal 2006-2010
    by Carlos Farinha Rodrigues & Isabel Andrade

  • 2014 Evaluation Of The Fiscal Conformance In Romania In The Pre And Post Eu Accession
    by LEONIDA, Ionel

  • 2014 The incidence of company tax in Australia
    by Xavier Rimmer & Jazmine Smith & Sebastian Wende

  • 2014 The Impacts of the 2015 Reform of Direct Taxation: Evaluation with a TAXBEN Model
    by Libor Dušek & Klára Kalíšková & Daniel Münich

  • 2014 Cost of Financial Distress in the Cash Flow Model of Capital Structure
    by Tomáš Buus

  • 2014 Cost of Service Approach to the Measurement of Public Expenditure Incidence
    by Barbora Slintáková

  • 2014 Consumption Tax Incidence: Evidence from Natural Experiment in the Czech Republic
    by Jan Zapal

  • 2014 Determinants of Effective Tax Rates for Firms Listed on Chinese Stock Market: Panel Models with Two-Sided Censors Patterns in Neighboring Areas
    by Yong-Ching Chiou. & Yao-Chih Hsieh. & Wenyi Lin

  • 2014 A General Microsimulation Model for the EU VAT with a specific Application to Germany
    by Lars-H. R. Siemers

  • 2014 Measuring the Regional Incidence of Taxes and Public Expenditure: The Available Methodology and its Limitations
    by Antoni Zabalza

  • 2014 Is the environment a luxury? An empirical investigation using revealed preferences and household production
    by Martini, Chiara & Tiezzi, Silvia

  • 2014 Intrajurisdictional capitalization and the incidence of the property tax
    by Zodrow, George R.

  • 2014 Tax incidence for fragile financial markets
    by Bierbrauer, Felix

  • 2014 The incidence of transaction taxes: Evidence from a stamp duty holiday
    by Besley, Timothy & Meads, Neil & Surico, Paolo

  • 2014 The incidence of non-linear price-dependent consumption taxes
    by Carbonnier, Clément

  • 2014 Environmental tax reform: Short-term versus long-term macroeconomic effects
    by Oueslati, Walid

  • 2014 The price disparity analysis revisited: An application to pork imports in Japan
    by Onji, Kazuki

  • 2014 Government policy and ownership of equity securities
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya

  • 2014 Property taxes and home prices: A tale of two cities
    by Bai, ChongEn & Li, Qi & Ouyang, Min

  • 2014 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt

  • 2014 The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia
    by Srdjan Djindjic

  • 2014 Possible Politics for Reducing of the Inequality
    by Stefan Yotov

  • 2013 Tax competition in a federation: the role of tax assignment
    by Duran-Vigneron, Pascale & Breuillé, Marie-Laure & Samson, Anne-Laure

  • 2013 Sharing the burden? Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor

  • 2013 Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany
    by Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian

  • 2013 Political institutions and income (re-)distribution: Evidence from developed economies
    by Feld, Lars P. & Schnellenbach, Jan

  • 2013 How Much do We Care about Air Quality Improvements? Evidence from Italian Households Data
    by Chiara Martini & Silvia Tiezzi

  • 2013 The impact of the 2009 value added tax reform on enterprise investment and employment : Empirical analysis based on Chinese tax survey data
    by Wang, Dehua

  • 2013 The Receipt of Guaranteed Income Supplement (GIS) Status Among Canadian Seniors – Incidence and Dynamics
    by Finnie, Ross & Gray, David & Zhang, Yan

  • 2013 Comparing the Incidence of Taxes and Social Spending in Brazil and the United States
    by Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding

  • 2013 The Impact of Taxes and Social Spending on Inequality in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview
    by 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 & John Scott & Ernesto Yanez Aguilar

  • 2013 Measuring Impoverishment: An Overlooked Dimension of Fiscal Incidence
    by Sean Higgins & Nora Lustig

  • 2013 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview
    by Nora Lustig & Carola Pessino & John Scott

  • 2013 Social Spending, Taxes and Income Redistribution in Paraguay
    by Sean Higgins & Nora Lustig & Julio Ramirez & Billy Swanson

  • 2013 Social Spending and Income Redistribution in Argentina during the 2000s: The Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino

  • 2013 The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment
    by Matthias Weber & Arthur Schram

  • 2013 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
    by European Commission

  • 2013 The Impact of Tax Substitution on the price of pharmaceutical products in the state of São Paulo
    by André Luis Squarize Chagas

  • 2013 Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers
    by Glenn P. Jenkins & Chun-Yan Kuo

  • 2013 Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
    by 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
    by SALERNO, Nicola Carmine

  • 2013 Informal taxation systems – Zakat and Ushr in Pakistan as example for the relevance of parallel/semi-public dues
    by Lorenz, Christian

  • 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"]
    by SALERNO, Nicola Carmine

  • 2013 La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
    by SALERNO, Nicola Carmine

  • 2013 The water and sanitation service provision in Peru
    by Gisella Aragón & José Luis Bonifaz

  • 2013 Who Pays for Public Employee Health Costs?
    by Jeffrey Clemens & David M. Cutler

  • 2013 Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
    by Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod

  • 2013 Predation, Taxation, Investment and Violence: Evidence from the Philippines
    by Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland

  • 2013 Propagation and Smoothing of Shocks in Alternative Social Security Systems
    by Alan Auerbach & Lorenz Kueng & Ronald Lee

  • 2013 The Power to Pass on Taxes - A Test for Tax Shifting based on Observables
    by Mario Jametti & Agustin Redonda & Anindya Sen

  • 2013 How Do Stamp Duties Affect the Housing Market?
    by Davidoff, Ian & Leigh, Andrew

  • 2013 Incidence of a "Social VAT" Reform: A French Scenario
    by Rebiere, Therese

  • 2013 Robin Hood versus Piggy Bank: Income redistribution in Portugal 2006-10
    by Carlos Farinha Rodrigues & Isabel Andrade

  • 2013 Comparing the incidence of taxes and social spending in Brazil and the United States
    by Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding

  • 2013 The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview
    by 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 & John Scott & Ernesto Yáñez Aguilar

  • 2013 Restaurant VAT cut: Cheaper meal and more service?
    by Tuomas Kosonen & Jarkko Harju

  • 2013 The impact of tax incentives on the economic activity of entrepreneurs
    by Tuomas Kosonen & Jarkko Harju

  • 2013 Short and Long-term Effects of Environmental Tax Reform
    by Walid Oueslati

  • 2013 The Incidence of Non-Linear Consumption Taxes
    by Clément Carbonnier

  • 2013 Has German Business Income Taxation Raised too Little Revenue over the Last Decades?
    by Stefan Bach

  • 2013 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Etienne LEHMANN & Claudio LUCIFORA & Simone MORICONI & Bruno VAN DER LINDEN

  • 2013 The water and sanitation service provision in Peru
    by Gisella ARAGÓN & José Luis BONIFAZ

  • 2013 Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
    by Kleven, Henrik & Landais, Camille & Saez, Emmanuel & Schultz, Esben

  • 2013 Tributación y Equidad en Colombia
    by Roberto Steiner & Alex Cañas

  • 2013 Incidence of Bank Levy and Bank Market Power
    by Gunther Capelle-Blancard & Olena Havrylchyk

  • 2013 The Strugglers: The New Poor in Latin America?-Working Paper 337
    by Nancy Birdsall, Nora Lustig, Christian Meyer

  • 2013 Political Institutions and Income (Re-)Distribution: Evidence from Developed Economies
    by Lars P. Feld & Jan Schnellenbach

  • 2013 Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
    by Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden

  • 2013 The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables
    by Mario Jametti & Agustin Redonda & Anindya Sen

  • 2013 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2013 Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?
    by Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier

  • 2013 To Work or not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents
    by Tuomas Kosonen

  • 2013 Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model
    by Zodrow, George R. & Diamond, John W.

  • 2013 Optimization Of Tax Loading On The Economy As The Main Direction Of Tax Policy Improvement Of The Country
    by Lyubov SALO

  • 2013 The Timing of Redistribution
    by Gerhard Glomm & Juergen Jung

  • 2013 Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction
    by Jarmila Zimmermannová & Michal Menšík

  • 2013 Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model
    by Libor Dousek & Klara Kaliskova & Daniel Munich

  • 2013 Incidencia económica de las políticas fiscal y laboral mexicanas
    by Claudia Sánchez Vela & Jorge N. Valero Gil

  • 2013 Optimal factor tax incidence in two-sector human capital-based models
    by Chen, Been-Lon & Lu, Chia-Hui

  • 2013 Equity aspects of VAT in emerging European countries: A case study of Serbia
    by Arsić, Milojko & Altiparmakov, Nikola

  • 2013 Gesamtwirtschaftliche Steuer- und Abgabenbelastung nicht übermäßig hoch
    by Stefan Bach

  • 2013 Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen
    by Stefan Bach

  • 2013 Grundsteuer: Gemeindesteuer und "Reichensteuer"?
    by Michael Broer

  • 2013 EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung
    by Dorothea Schäfer

  • 2013 Corporate Taxation: High Profits, Moderate Tax Revenue
    by Stefan Bach

  • 2013 What Does the Corporate Income Tax Tax? A Simple Model Without Capital
    by Laurence J. Kotlikoff & Jianjun Miao

  • 2013 Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?
    by Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider

  • 2013 Quels sont les effets sur l’inflation des changements de TVA en France ?
    by GAUTIER, E. & LALLIARD, A.

  • 2013 Budget revenues of Bulgaria and of the European Union (2000-2011) (Bulgarian)
    by Nikolay Galabov

  • 2013 Budget revenues of Bulgaria and of the European Union (2000-2011) (English)
    by Nikolay Galabov

  • 2013 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation
    by Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes

  • 2013 The destabilizing effect of company income taxation
    by Peter A. Schmid

  • 2013 Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity
    by Jacob Goldin & Tatiana Homonoff

  • 2013-2014 How do VAT changes affect inflation in France?
    by E. Gautier. & A. Lalliard.

  • 2012 Wages, rents, unemployment, and the quality of life
    by Wrede, Matthias

  • 2012 The incidence of Cash for Clunkers: an analysis of the 2009 car scrappage scheme in Germany
    by Ashok Kaul & Gregor Pfeifer & Stefan Witte

  • 2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
    by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian

  • 2012 To raise or not to raise? Impact assessment of Russia's incremental gas price reform
    by Heyndrickx, Christophe & Alexeeva-Talebi, Victoria & Tourdyeva, Natalia

  • 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
    by Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt

  • 2012 Regionale Verteilung raumwirksamer finanzieller Staatshilfen im Kontext regionalwirtschaftlicher Entwicklung
    by Plankl, Reiner

  • 2012 Effective Labor Taxation and the International Location of Headquarters
    by Strecker, Nora & Egger, Peter & Radulescu, Doina

  • 2012 Business Taxation and Wages – Evidence from Individual Panel Data
    by Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R.

  • 2012 Heterogeneous skills and homogeneous land: Segmentation and agglomeration
    by Wrede, Matthias

  • 2012 The economics of taxing net wealth: A survey of the issues
    by Schnellenbach, Jan

  • 2012 Right in Principle and in Practice: A Review of the Social and Economic Returns to Investing in Children
    by Nicholas Rees & Jingqing Chai & David Anthony

  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino

  • 2012 Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook
    by Nora Lustig & Sean Higgins

  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
    by Nora Lustig & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jimenez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yanez

  • 2012 Who Benefits from Tax Evasion?
    by James Alm & Keith Finlay

  • 2012 Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries
    by James Alm & William H. Kaempfer & Edward Batte Sennoga

  • 2012 Fiscal Incidence, Fiscal Mobility and the Poor: A New Approach
    by Nora Lustig & Sean Higgins

  • 2012 Car User Taxes, Quality Characteristics and Fuel Efficiency: Household Behavior and Market Adjustment
    by Bruno de Borger & Jan Rouwendal

  • 2012 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
    by European Commission

  • 2012 Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
    by PriceWaterhouseCoopers

  • 2012 Optimal Factor Tax Incidence in Two-sector Human Capital-based Models
    by Been-Lon Chen & Chia-Hui Lu

  • 2012 Business taxation and wages: evidence from individual panel data
    by Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers

  • 2012 Business Taxation and Wages – Evidence from Individual Panel Data
    by Thomas K. Bauer & Tanja Kasten & Lars-H.R. Siemers

  • 2012 Coût de mobilité endogène et flexibilité du marché du travail
    by Bouzahzah, Mohamed & Saber, Brahim

  • 2012 Tax policy response to market changes: the case of the gaming services sector
    by Valeria De Bonis & Alessandro Gandolfo

  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2012 Energy Policy with Externalities and Internalities
    by Hunt Allcott & Sendhil Mullainathan & Dmitry Taubinsky

  • 2012 Assessing changes of the Hungarian tax and transfer system: A general-equilibrium microsimulation approach
    by Péter Benczúr & Gábor Kátay & Áron Kiss

  • 2012 Business Taxation and Wages: Evidence from Individual Panel Data
    by Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers

  • 2012 On the incidence of a financial transactions tax in a model with fire sales
    by Felix Bierbrauer

  • 2012 Business Taxation and Wages: Evidence from Individual Panel Data
    by Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars

  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions. Extended Version
    by Nora Lustig & Carola Pessino

  • 2012 Fiscal Incidence, Fiscal Mobility and the Poor: a New Approach
    by Nora Lustig & Sean Higgins

  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
    by Nora Lustig & George Gray-Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yañez

  • 2012 More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
    by Teresa Ter-Minassian

  • 2012 Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis
    by Mark Hallerberg

  • 2012 Reform Priorities for Sub-national Revenues in Brazil
    by Teresa Ter-Minassian

  • 2012 The tax shift from labor to consumption in Italy: a fiscal microsimulation analysis using EUROMOD
    by Andrea Taddei

  • 2012 Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages
    by Pia Rattenhuber

  • 2012 The Disincentive Effect of Social Assistance on French Young Workers
    by O. BARGAIN & A. VICARD

  • 2012 Progressivity of the French Tax System: Different Channels in 1990 and 2010
    by A. EIDELMAN & F. LANGUMIER & A. VICARD

  • 2012 Incidencia de los impuestos a las emisiones en el sector industrial
    by Gustavo Hernández

  • 2012 The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results
    by Nora Lustig, George Gray-Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez

  • 2012 On the Incidence of a Financial Transactions Tax in a Model with Fire Sales
    by Felix Bierbrauer

  • 2012 Fiscal Incidence when both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly
    by Haizhen Mou & Stanley L. Winer

  • 2012 Social Spending and Income Redistribution in Argentina During the 2000s: the Rising Role of Noncontributory Pensions
    by Nora Lustig & Carola Pessino

  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2012 Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
    by Clemens Fuest & Andreas Peichl & Sebastian Siegloch

  • 2012 The impact of a `soda tax' on prices. Evidence from French micro data
    by Berardi, N. & Sevestre, P. & Tepaut, M. & Vigneron, A.

  • 2012 The non-optimality of the Mexican indirect tax system
    by Castañon-Herrera, Alberto & Urzúa, Carlos M.

  • 2012 Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2012 Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion
    by Leonida, Ionel & Padurean, Elena

  • 2012 The Tax Burden in the Agricultural Sector: from Vanoni to Calderoli
    by Antonio Cristofaro

  • 2012 Taxes on income vs. value added tax in small open economy
    by Tomáš Buus

  • 2012 Value Added Tax Rates Reform in the Czech Republic
    by Ondřej Bayer

  • 2012 The Effects of a Bonus Tax on Manager Compensation and Welfare
    by Doina Radulescu

  • 2012 Payroll Taxes and the Labor Market: A Computable General Equilibrium Analysis
    by Gustavo Hernández

  • 2012 Incidencia Tributaria en el Mercado de las Gasolinas en Chile
    by Claudio Agostini

  • 2012 Introducing Financial Assets Into Structural Models
    by Jorge Fornero

  • 2012 A che cosa servono i modelli di microsimulazione? Tre applicazioni usando microReg
    by Gianni Betti & Maria Luisa Maitino & Nicola Sciclone

  • 2012 The Capital Structure Choice and the Consumption Tax
    by Andreas Andrikopoulos

  • 2012 Social discounting and incentive compatible fiscal policy
    by Reis, Catarina

  • 2012 Tax incidence under imperfect competition: Comment
    by Reny, Philip J. & Wilkie, Simon J. & Williams, Michael A.

  • 2012 The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
    by Alexeeva-Talebi, Victoria & Böhringer, Christoph & Löschel, Andreas & Voigt, Sebastian

  • 2012 Are “flexible” taxation mechanisms effective in stabilizing fuel prices? An evaluation considering wholesale fuel markets
    by Di Giacomo, Marina & Piacenza, Massimiliano & Turati, Gilberto

  • 2012 Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods
    by Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef

  • 2012 The direct incidence of corporate income tax on wages
    by Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia

  • 2012 Who benefits from student aid? The economic incidence of tax-based federal student aid
    by Turner, Nicholas

  • 2012 Rural tax reform and the extractive capacity of local state in China
    by LIU, Mingxing & XU, Zhigang & SU, Fubing & TAO, Ran

  • 2012 Keine strukturelle Verbesserung der Haushaltslage – Zu den Ergebnissen der Steuerschätzung vom November 2012
    by Christian Breuer

  • 2012 The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
    by Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim

  • 2012 The Effects of Tax Shocks on Output: Not So Large, but Not Small Either
    by Roberto Perotti

  • 2011 Middle class welfare in Australia: How has the distribution of cash benefits changed since the 1980s?
    by Gerry Redmond & Peter Whiteford

  • 2011 Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social
    by González, Roberto & Sala, Héctor

  • 2011 Finanzielle Staatshilfen für den Agrarsektor und deren regionale Verteilung
    by Plankl, Reiner

  • 2011 Unemployment, commuting, and search intensity
    by Wrede, Matthias

  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor

  • 2011 A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy
    by Bach, Stefan & Beznoska, Martin & Steiner, Viktor

  • 2011 The evolution of aggregate stock ownership
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya

  • 2011 On the redistributive effects of Germany's feed-in tariff
    by Grösche, Peter & Schröder, Carsten

  • 2011 Costly Migration and the Incidence of State and Local Taxes
    by Jeffrey Thompson

  • 2011 Fiscal Policy and Income Redistribution in Latin America: Challenging the Conventional Wisdom
    by Nora Lustig & Carola Pessino & George Gray Molina & Wilson Jimenez & Veronica Paz & Ernesto Yanez & Claudiney Pereira & Sean Higgins & John Scott & Miguel Jaramillo

  • 2011 Mobility, Competition, and the Distributional Effects of Tax Evasion
    by James Alm & Edward B. Sennoga

  • 2011 From Gutsherrschaft to Grundherrschaft: Demographic, Monetary, and Fiscal Factors in the Late-Medieval Decline of English Manorial Desmesne Agriculture
    by John H. Munro

  • 2011 A Site Value Tax for Ireland: Approach, Design and Implementation
    by Micheal L. Collins & Adam Larragy

  • 2011 Elasticities of Financial Instruments, Profits and Remuneration
    by Copenhagen Economics

  • 2011 Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
    by European Commission

  • 2011 Flattening the carbon extraction path in unilateral cost-effective action
    by Thomas Eichner & Rüdiger Pethig

  • 2011 Incidence of unilateral consumption taxes on world carbon emissions
    by Thomas Eichner & Rüdiger Pethig

  • 2011 Tendinte Actuale Ale Structurii Si Dinamicii Prelevarilor Fiscale Ale Romaniei
    by Argesanu, Nicolae Razvan

  • 2011 Energy populism and household welfare
    by Cont, Walter & Hancevic, Pedro & Navajas, Fernando H.

  • 2011 Taxing capital is not a bad idea indeed: the role of human capital and labor-market frictions
    by Chen, Been-Lon & Chen, Hung-Ju & Wang, Ping

  • 2011 Immigration and the Canadian Welfare State 2011
    by Grubel, Herbert & Grady, Patrick

  • 2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
    by Christoph Böhringer & Victoria Alexeeva-Talebi

  • 2011 Unilateral climate policy and competitiveness: The implications of differential emission pricing
    by Christoph Böhringer & Victoria Alexeeva-Talebi

  • 2011 Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
    by Herwig Immervoll & Linda Richardson

  • 2011 Government Policy and Ownership of Financial Assets
    by Kristian Rydqvist & Joshua Spizman & Ilya A. Strebulaev

  • 2011 Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households
    by Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly

  • 2011 Fuel Tax Incidence and Supply Conditions
    by Justin Marion & Erich Muehlegger

  • 2011 Health Care Spending Growth and the Future of U.S. Tax Rates
    by Katherine Baicker & Jonathan S. Skinner

  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Nadja Dwenger & Pia Rattenhuber & Viktor Steiner

  • 2011 No trade, one-way or two-way trade?
    by Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse

  • 2011 Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
    by Immervoll, Herwig & Richardson, Linda

  • 2011 Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
    by Immervoll, Herwig & Richardson, Linda

  • 2011 Visibility of social security contributions and employment
    by Iñigo Iturbe-Ormaetxe Kortajarene

  • 2011 Fiscal policy and income redistribution in Latin America: Challenging the conventional wisdom
    by Nora Lustig

  • 2011 Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure
    by Jaime Acosta-Margain

  • 2011 Who pays for occupational pensions?
    by Vestad, Ola Lotherington

  • 2011 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

  • 2011 Does housing allowance feed through into rental prices?
    by Viren, Matti

  • 2011 China’s evolving reserve requirements
    by Ma, Guonan & Xiandong, Yan & Xi, Liu

  • 2011 Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France
    by Clément Carbonnier

  • 2011 The non-optimality of the Mexican indirect tax system
    by Castañón-Herrera, Alberto & Urzúa, Carlos M.

  • 2011 Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2011 A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
    by 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
    by Stefan Bach & Martin Beznoska & Viktor Steiner

  • 2011 Les mouvements sociaux et la politisation de l'argent public
    by Hmed, Choukri

  • 2011 Impuestos parafiscales y mercado laboral: Un análisis de Equilibrio General Computable
    by Gustavo Adolfo HERNANDEZ DIAZ

  • 2011 La economía del mototaxismo: El caso de Sincelejo
    by Andrés Sánchez Jabba

  • 2011 Zonas francas en Colombia: beneficios tributarios en el impuesto de renta
    by Jorge Ramos F. & Karen Rodríguez Z.

  • 2011 El efecto del costo mínimo de contratación sobre la informalidad y el desempleo: un enfoque de regresión discontinua
    by Federico Alberto Merchán Álvarez

  • 2011 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    by Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler

  • 2011 Flattening the Carbon Extraction Path in Unilateral Cost-Effective Action
    by Thomas Eichner & Rüdiger Pethig

  • 2011 Does Skilled Migration Foster Innovative Performance? Evidence from British Local Areas
    by Luisa Gagliardi

  • 2011 Can the removal of VAT Exemptions support the Poor? The Case of Niger
    by Celine DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO

  • 2011 Measuring the burden of the corporate income tax under imperfect competition
    by Li Liu & Rosanne Altshuler

  • 2011 Uruguayan microsimulation model
    by Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo

  • 2011 Mexican microsimulation model
    by Carlos Absalón & Urzúa, Carlos M.

  • 2011 Guatemalan microsimulation model
    by Alberto Castañón-Herrera & Wilson Romero

  • 2011 Chilean microsimulation model
    by Osvaldo Larrañaga & Jenny Encina & Gustavo Cabezas

  • 2011 Brazilian microsimulation model
    by José Ricardo Bezerra Nogueira & Rozane Bezerra de Siqueira & Evaldo Santana de Souza

  • 2011 Comparative Analysis Of The Taxation System In Romania And The European Union
    by Mihaila, Nicoleta

  • 2011 Redistribution in Switzerland: Social Cohesion or Simple Smoothing of Lifetime Incomes?
    by Monika Engler

  • 2011 Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general
    by Jennifer C. Gravelle

  • 2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
    by Alin Monea

  • 2011 Highlighting the Response of Real Economy to the Changes of Fiscal Policy Variables. The Romanian Case
    by Lobonþ Oana-Ramona

  • 2011 Effective Corporate Income Tax Rate In Romania: A Micro-Backward Looking Approach
    by Sebastian Lazar

  • 2011 Value Added Tax In The Economic Crisis Context
    by Mara Eugenia Ramona & Cuceu Ionut & Mara Cristian

  • 2011 Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
    by Benedek, Dóra & Kiss, Áron

  • 2011 Dual Income Tax Reform in Germany. A Microsimulation Approach
    by Gerhard Wagenhals

  • 2011 Precision Cotton Agriculture and Strategic Commercial Policies: An Analysis in Terms of Duopoly by Quality
    by Claire Baldin

  • 2011 Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general
    by Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz

  • 2011 Are we taxing ourselves?
    by Sausgruber, Rupert & Tyran, Jean-Robert

  • 2011 Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen
    by Stefan Bach

  • 2011 Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener
    by Stefan Bach

  • 2011 Impuestos al capital y al trabajo en Colombia: un análisis mediante equilibrio general computable
    by Jesús Botero García

  • 2011 Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food
    by Ricardo Batista Politi & Enlinson Mattos

  • 2011 Theoretical Considerations Tax System
    by Marius Herbei & Ion Popovici

  • 2011 Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
    by Costel ISTRATE

  • 2011 Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach
    by Sebastian Lazăr & Gheorghe Filip

  • 2011 Greening Electricity More Than Necessary: On the Cost Implications of Overlapping Regulation in EU Climate Policy
    by Christoph Böhringer & Knut Einar Rosendahl

  • 2011 The Surprising Incidence of Tax Credits for the Toyota Prius
    by James M. Sallee

  • 2010 What Does the Corporate Income Tax Tax? A Simple Model Without Capital
    by Laurence J. Kotlikoff & Jianjun Miao

  • 2010 Do We Treat Future Generations Fairly? Italian Fiscal Policy Through the Prism of Generational Accounting
    by Pietro Rizza & Pietro Tommasino

  • 2010 Is Value Added Tax (VAT) Reform in India Poverty Improving? An Analysis Of Data From Five Major States
    by ROY, POULOMI & RAYCHAUDHURI, AJITAVA & SINHA, SUDIP KUMAR

  • 2010 Taxation and market power
    by Konrad, Kai A. & Morath, Florian & Müller, Wieland

  • 2010 On the Incidence of Substituting Consumption Taxes for Income Taxes
    by A Krause

  • 2010 Decomposing Redistributive and Reranking Effects to Reveal Contributions of Taxes and Benefits
    by Ivica Urban

  • 2010 Are We Taxing Ourselves? How Deliberation and Experience Shape Voting on Taxes
    by Rupert Sausgruber & Jean-Robert Tyran

  • 2010 Is the Environment a Luxury? An Empirical Investigation using Revealed Preferences and Household Production
    by Chiara Martini & Silvia Tiezzi

  • 2010 Redistribution in Switzerland: Social Cohesion or Simple Smoothing of Lifetime Incomes?
    by Monika Engler

  • 2010 Impact of government support on R&D and innovation
    by Garcia, Abraham & Mohnen, Pierre

  • 2010 CLEAR Economics: State-Level Impacts of the Carbon Limits and Energy for America’s Renewal Act on Family Incomes and Jobs
    by James Boyce & Matthew Riddle

  • 2010 Taxation and Market Power
    by Konrad, K.A. & Morath, F. & Müller, W.

  • 2010 Innovative Financing at a Global Level
    by European Commission

  • 2010 Financial Sector Taxation
    by European Commission

  • 2010 Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
    by European Commission

  • 2010 Innovative Financing at a Global Level
    by European Commission

  • 2010 Company Car Taxation
    by Copenhagen Economics

  • 2010 The Tobin Tax A Review of the Evidence
    by Neil McCulloch & Grazia Pacillo

  • 2010 Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?
    by Rodolphe Desbordes & Céline Azémar

  • 2010 La fin des exonérations de TVA sur les biens agricoles est-elle favorable aux pauvres ? Le cas du Niger
    by Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard

  • 2010 The distributional and welfare impact of inflation in Italy
    by Alessandra Cepparulo & Francesca Gastaldi & Paolo Liberati

  • 2010 Indirect Taxation and Gender Equity: Evidence from South Africa
    by Daniela Casale

  • 2010 What Are the Costs of Meeting Distributional Objectives in Designing Domestic Climate Policy?
    by Parry, Ian W.H. & Williams, Roberton C. III

  • 2010 Climate Policy’s Uncertain Outcomes for Households: The Role of Complex Allocation Schemes in Cap and Trade
    by Blonz, Joshua & Burtraw, Dallas & Walls, Margaret A.

  • 2010 Heterogeneity in Income Tax Incidence: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
    by David Powell

  • 2010 Property Tax Capitalization within a National Historic District versus Property Tax Capitalization outside that National Historic District: Another Application of the Tiebout Hypothesis
    by Cebula, Richard & Foley, Maggie & Houmes, Robert

  • 2010 The Corporate Income Tax: An Entrepreneurial Perspective
    by Filoso, Valerio

  • 2010 Contribución de las remesas a los ingresos públicos en México
    by Lozano-Ascencio, Fernando & Huesca, Luis & Valdivia, Marcos

  • 2010 Some Observations on Net Fiscal Transfers to Recent Immigrants Resulting From Income Taxes and Government Transfer Programs
    by Grady, Patrick

  • 2010 A new version of Edgeworth's taxation paradox
    by Robert A. Ritz

  • 2010 Greening Electricity More Than Necessary: On the Excess Cost of Overlapping Regulation in EU Climate Policy
    by Christoph Böhringer & Knut Einar Rosendahl

  • 2010 Greening Electricity More Than Necessary: On the Excess Cost of Overlapping Regulation in EU Climate Policy
    by Christoph Böhringer & Knut Einar Rosendahl

  • 2010 What Are the Costs of Meeting Distributional Objectives for Climate Policy?
    by Ian W.H. Parry & Roberton C. Williams III

  • 2010 What Does the Corporate Income Tax Tax? A Simple Model without Capital
    by Laurence J. Kotlikoff & Jianjun Miao

  • 2010 Distributional Impacts in a Comprehensive Climate Policy Package
    by Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett

  • 2010 The Impact of Health Care Reform On Hospital and Preventive Care: Evidence from Massachusetts
    by Jonathan T. Kolstad & Amanda E. Kowalski

  • 2010 Who Pays Cigarette Taxes? The Impact of Consumer Price Search
    by Philip DeCicca & Donald S. Kenkel & Feng Liu

  • 2010 Can Pollution Tax Rebates Protect Low-Income Families? The Effects of Relative Wage Rates
    by Don Fullerton & Holly Monti

  • 2010 Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan
    by Saira Ahmed & Vagar Ahmed & Ahsan Abbas

  • 2010 On zero and asymmetric trade flows
    by Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse

  • 2010 Tax Responses in Platform Industries
    by Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup

  • 2010 Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing
    by Koskela, Erkki

  • 2010 Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing
    by Koskela, Erkki

  • 2010 The Direct Incidence of Corporate Income Tax on Wages
    by Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia

  • 2010 The Direct Incidence of Corporate Income Tax on Wages
    by Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia

  • 2010 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef

  • 2010 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef

  • 2010 Outsourcing Cost and Tax Progression under Nash Wage Bargaining with Flexible Outsourcing
    by Koskela, Erkki

  • 2010 Outsourcing Cost and Tax Progression under Nash Wage Bargaining with Flexible Outsourcing
    by Koskela, Erkki

  • 2010 Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Coworkers and Firms
    by Leigh, Andrew

  • 2010 Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Coworkers and Firms
    by Leigh, Andrew

  • 2010 Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece
    by Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos

  • 2010 Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece
    by Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos

  • 2010 Profiting from Regulation: An Event Study of the EU Carbon Market
    by Bushnell, James & Mansur, Erin T. & Chong, Howard G.

  • 2010 Fiscal Incidence When Both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home -care for the Elderly
    by Haizhen Mou & Stanley L. Winer

  • 2010 Can targeted food taxes and subsidies improve the diet? Distributional effects among income groups
    by Nordström, Jonas & Thunström, Linda

  • 2010 Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden
    by Sanandaji, Tino & Wallace, Björn

  • 2010 Who ultimately bears the burden of greater non-wage labour costs?
    by Céline Azémar & Rodolphe Desbordes

  • 2010 Capital Malleability and the Macroeconomic Costs of Climate Policy
    by Elisa Lanzi & Ian Sue Wing

  • 2010 The mortgage interest deduction and its impact on homeownership decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2010 Modelos de micro-simulación para el análisis de las políticas públicas
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2010 EU Land Markets and the Common Agricultural Policy
    by Pavel Ciaian & d’Artis Kancs & Johan Swinnen

  • 2010 No trade, one-way or two-way trade?
    by Okubo, Toshihiro & Picard, Pierre M & Thisse, Jacques-François

  • 2010 The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007
    by Edison Roy César & François Vaillancourt

  • 2010 Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing
    by Erkki Koskela

  • 2010 Outsourcing Cost and Tax Progression under Nash Wage Bargaining with Flexible Outsourcing
    by Erkki Koskela

  • 2010 The Effects of a Bonus Tax on Manager Compensation and Welfare
    by Doina Maria Radulescu

  • 2010 The Mortgage Interest Deduction and its Impact on Homeownership Decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2010 La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger
    by Celine DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO

  • 2010 Reforming taxes on wine and other alcoholic beverage consumption
    by Kym Anderson

  • 2010 What Do the Bingers Drink? Micro-unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types
    by Xueyan Zhao

  • 2010 Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison
    by Kym Anderson

  • 2010 Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach
    by Kym Anderson & Ernesto Valenzuela

  • 2010 Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations
    by Philipp J.H. Schröder & Allan Sørensen

  • 2010 Allgemeine Steuerlehre
    by Homburg, Stefan

  • 2010 Evaluando Reformas Tributarias en Chile con un Modelo CGE
    by Cristián Mardones Poblete

  • 2010 Disparities in average rates of company tax across industries
    by Peter Greagg & Dean Parham & Pero Stojanovski

  • 2010 Impact of Harmonisation on Distribution of VAT in the Czech Republic
    by Barbora Slintáková & Stanislav Klazar

  • 2010 Behavioral Consequences of Optimal Tax Structure – Empirical Analysis
    by Stanislav KLAZAR

  • 2010 Equity And Income Tax Redistribution
    by TULAI CONSTANTIN & MOGA AURA CARMEN & SCHIAU LAURA LIANA & PALTINEAN LUMINITA

  • 2010 Effective Tax Burden Borne By Companies: A Review And A New Methodology
    by Lazar Sebastian

  • 2010 External Shocks in a Small Open Economy: A CGE - Microsimulation Analysis
    by Vaqar Ahmed & Cathal O'Donoghue

  • 2010 Az ingatlanadó a magyar adórendszerben. Elméleti megfontolások és mikroszimulációs elemzés
    by Elek, Péter & Kiss, Áron

  • 2010 Marginal Cost of Public Funds and Regulatory Regimes: Computable General Equilibrium Evaluation for Argentina
    by Omar O. Chisari & Martin Cicowiez

  • 2010 A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution
    by André Decoster & Kris De Swerdt & Kristian Orsini

  • 2010 EU Land Markets and the Common Agricultural Policy
    by Pavel Ciaian & d’Artis Kancs & Johan Swinnen

  • 2010 Un impuesto implícito a la inversión
    by Javier Ávila Mahecha & Ivonne León

  • 2010 Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories
    by Nikolay Galabov

  • 2010 Study On The Impact Of Tax Regulations On A Company’S Financial Expenses
    by Lect. Radu Catalin Criveanu Ph. D & Oana Adriana Duta, Ph. D Student

  • 2010 Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence
    by Jesse Rothstein

  • 2009 Incidencia del impuesto al valor agregado en los precios en Colombia
    by Jaramillo H., Christian R. & Tovar, Jorge

  • 2009 Are "Flexible" Taxation Mechanisms Effective in Stabilizing Fuel Prices? An Evaluation Considering the Italian Fuel Markets
    by Marina Di Giacomo & Massimiliano Piacenza & Gilberto Turati

  • 2009 Indirect Taxation in Vertical Oligopoly
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  • 2009 Study on the implementation of the Tax Merger Directive
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  • 2009 Poverty trends since the transition: What we know
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  • 2009 Green Serves the Dirtiest. On the Interaction between Black and Green Quotas
    by Christoph Böhringer & Knut Einar Rosendahl

  • 2009 Carbon leakage, the green paradox and perfect future markets
    by Thomas Eichner & Rüdiger Pethig

  • 2009 EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes
    by Thomas Eichner & Rüdiger Pethig

  • 2009 CO2 mitigation in road transport: Gasoline taxation and/or fuel-efficiency regulation?
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  • 2009 Distributional Impacts of Carbon Pricing Policies in the Electricity Sector
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  • 2009 The Incidence of U.S. Climate Policy: Alternative Uses of Revenues from a Cap-and-Trade Auction
    by Burtraw, Dallas & Sweeney, Richard & Walls, Margaret

  • 2009 The distributional implications of income underreporting in Hungary
    by Benedek, Dora & Lelkes, Orsolya

  • 2009 Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
    by Cintra, Marcos

  • 2009 Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing
    by Randall S. Jones

  • 2009 External Shocks in a Small Open Economy: A CGE-Microsimulation Analysis
    by Vaqar Ahmed & Cathal O'Donoghue

  • 2009 Profiting from Regulation: An Event Study of the EU Carbon Market
    by James B. Bushnell & Howard Chong & Erin T. Mansur

  • 2009 Corporate Taxes and Union Wages in the United States
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  • 2009 Who Pays a Price on Carbon?
    by Corbett A. Grainger & Charles D. Kolstad

  • 2009 Is Social Security Part of the Social Safety Net?
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  • 2009 Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence
    by Jesse Rothstein

  • 2009 The Effect of Property Taxes on Location Decisions:Evidence From the Market for Vacation Homes
    by Erik B. Johnson & Randall Walsh

  • 2009 Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes
    by Andrew Coleman & Arthur Grimes

  • 2009 Tax Salience, Voting, and Deliberation
    by Rupert Sausgruber & Jean-Robert Tyran

  • 2009 Impacts of Labor Taxation with Perfectly and Imperfectly Competitive Domestic Labor Markets under Flexible Outsourcing
    by Koskela, Erkki

  • 2009 Impacts of Labor Taxation with Perfectly and Imperfectly Competitive Domestic Labor Markets under Flexible Outsourcing
    by Koskela, Erkki

  • 2009 Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis
    by Wildasin, David

  • 2009 Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis
    by Wildasin, David

  • 2009 Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?
    by Koskela, Erkki & Poutvaara, Panu

  • 2009 Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?
    by Koskela, Erkki & Poutvaara, Panu

  • 2009 Kakwani decomposition of redistributive effect: Origins, critics and upgrades
    by Ivica Urban

  • 2009 Indices of redistributive effect and reranking: reinterpretation
    by Ivica Urban

  • 2009 Tax–Benefit Incidence. The Mexican experience during the last twenty years
    by César Octavio Vargas-Téllez

  • 2009 La Incidencia Distributiva del Impuesto a las Gasolinas en Chile
    by Claudio Agostini & Johanna Jimenez

  • 2009 Incidencia Tributaria en el Mercado de las Gasolinas en Chile
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  • 2009 The Evolution of Aggregate Stock Ownership - A Unified Explanation
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya

  • 2009 Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

  • 2009 A tale of pork prices : evasion and attenuation of a Japanese tariff
    by Kazuki Onji

  • 2009 Taxes and Corporate Dynamics: The Product-Market Effect
    by Chemla, Gilles & Winter, Ralph

  • 2009 A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff
    by Kazuki Onji

  • 2009 The Evolution of Aggregate Stock Ownership---A Unified Explanation
    by Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya

  • 2009 Costos laborales y no laborales y su impacto sobre el desempleo, la duración del desempleo y la informalidad en Colombia, 1980-2007
    by Fabio Sánchez & Valentina Duque & Mauricio Ruíz

  • 2009 Impacts of Labor Taxation with Perfectly and Imperfectly Competitive Domestic Labor Markets under Flexible Outsourcing
    by Erkki Koskela

  • 2009 Green Serves the Dirtiest: On the Interaction between Black and Green Quotas
    by Christoph Böhringer & Knut Einar Rosendahl

  • 2009 Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis
    by David E. Wildasin

  • 2009 Should Utility-Reducing Media Advertising be Taxed?
    by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

  • 2009 Indirect Taxation in Vertical Oligopoly
    by Martin Peitz & Markus Reisinger

  • 2009 EU-Type Carbon Emissions Trade and the Distributional Impact of Overlapping Emissions Taxes
    by Thomas Eichner & Rüdiger Pethig

  • 2009 Carbon Leakage, the Green Paradox and Perfect Future Markets
    by Thomas Eichner & Rüdiger Pethig

  • 2009 The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing
    by Erkki Koskela & Jan König

  • 2009 Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach
    by Kym Anderson & Ernesto Valenzuela & Glyn Wittwer

  • 2009 The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republic
    by Jarmila Zimmermannová

  • 2009 Taxation of cigarettes in the Czech Republic in Context of Harmonization of Given Excise Duty Rates in the European Union
    by Petr David

  • 2009 Time Use and Food Taxation in Spain
    by Javier Ferri & María Luisa Moltó & Ezequiel Uriel

  • 2009 Tobacco Tax Structure and Smuggling
    by Sophia Delipalla

  • 2009 Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure
    by Erkki Koskela & Ronnie Schöb

  • 2009 Implementing a Dual Income Tax in Germany - Effects on Labor Supply and Income Distribution
    by Gerhard Wagenhals & Jürgen Buck

  • 2009 Who benefits from combined tax and public expenditure policies in Cameroon
    by Tabi Atemnkeng Johannes & Peter Angyie Etoh-Anzah & Akwi Tafah

  • 2009 ¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica
    by Angel Melguizo Esteso

  • 2009 Does the Value-Added Tax Shift to Consumption Prices?
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  • 2009 Tax policy and innovation: A search for common ground
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  • 2009 The Tax Policy And Its Impact On Labour Market In Slovakia
    by Prof. Ing. Ph.D Anna Schultzová & Ing. Denisa Kitová

  • 2009 Tax Changes and Asset Pricing
    by Clemens Sialm

  • 2009 Distributional and Efficiency Impacts of Increased US Gasoline Taxes
    by Antonio M. Bento & Lawrence H. Goulder & Mark R. Jacobsen & Roger H. von Haefen

  • 2008 The Distributional Impact of KiwiSaver Incentives
    by John Gibson & Chris Hector & Trinh Le

  • 2008 The Distributional Impact of KiwiSaver Incentives
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  • 2008 Keeping the Government Whole: The Impact of a Cap-and-Dividend Policy for Curbing Global Warming on Government Revenue and Expenditure
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  • 2008 The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
    by Richard M. Bird & Michael Smart

  • 2008 The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
    by Richard M. Bird & Michael Smart

  • 2008 “On the Marginal Cost of Public Funds for Argentina: CGE Evaluation and Sensitivity to Regulatory Regimes”
    by Chisari, Omar O. & Cicowiez, Martín

  • 2008 The Incidence of U.S. Climate Policy: Where You Stand Depends on Where You Sit
    by Burtraw, Dallas & Sweeney, Richard & Walls, Margaret

  • 2008 Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President
    by Cebula, Richard & Smith, Heather

  • 2008 The redistributive impact of public and private social expenditure
    by Goudswaard, Kees & Caminada, Koen

  • 2008 Decomposing the Effects of Economic Policies on Poverty Trends in Cameroon: A Double Calibration Micro Simulated General Equilibrium Analysis
    by Emini, Christian Arnault & Kanmi Feunou, Dorine

  • 2008 Assessing the Targeting Performance of Social Programs: Cape Verde
    by Angel-Urdinola, Diego & Wodon, Quentin

  • 2008 Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth
    by Randall S. Jones & Masahiko Tsutsumi

  • 2008 Reforming the Polish Tax System to Improve its Efficiency
    by Alain de Serres

  • 2008 Distributional Effects of Environmental and Energy Policy: An Introduction
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  • 2008 Bénéfices acquis et ciblage des pauvres dans les dépenses publiques de santé et d'éducation au Cameroun
    by Bernadette Kamgnia Dia & Simon Leunkeu Wangun & Christophe Tatsinkou & Josephine Afor

  • 2008 Décomposition des effets des politiques économiques sur l'évolution de la pauvreté au Cameroun: une analyse en équilibre général micro-simulé avec double calibration
    by Christian Arnault Émini & Dorine Kanmi Feunou

  • 2008 The spatial selection of heterogeneous firms
    by Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse

  • 2008 Tax Salience, Voting, and Deliberation
    by Rupert Sausgruber & Jean-Robert Tyran

  • 2008 The spatial selection of heterogeneous firms
    by Toshihiro Okubo & Pierre M. Picard & Jacques-François Thisse

  • 2008 The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing
    by Koskela, Erkki & König, Jan

  • 2008 The Role of Profit Sharing in a Dual Labour Market with Flexible Outsourcing
    by Koskela, Erkki & König, Jan

  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Koskela, Erkki & Poutvaara, Panu

  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Koskela, Erkki & Poutvaara, Panu

  • 2008 Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms
    by Koskela, Erkki & Schöb, Ronnie

  • 2008 Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms
    by Koskela, Erkki & Schöb, Ronnie

  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Koskela, Erkki & Poutvaara, Panu

  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Koskela, Erkki & Poutvaara, Panu

  • 2008 The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing
    by Koskela, Erkki

  • 2008 The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing
    by Koskela, Erkki

  • 2008 The Timing of Redistribution
    by Juergen Jung

  • 2008 Tax Salience, Voting, and Deliberation
    by Rupert Sausgruber & Jean-Robert Tyran

  • 2008 応益課税としての固定資産税の検証
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  • 2008 Efficiency Enhancing Taxation in Two-sided Markets
    by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm

  • 2008 Do regional payroll tax reductions boost employment?
    by Bennmarker, Helge & Mellander, Erik & Öckert, Björn

  • 2008 Measuring Tax Incidence: A Natural Experiment in the Hybrid Vehicle Market
    by Melissa Boyle & Victor Matheson

  • 2008 Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system
    by Clément Carbonnier

  • 2008 Study on the Functioning of Land Markets in the EU Member States under the Influence of Measures applied under the Common Agricultural Policy
    by Johan Swinnen & Pavel Ciaian & d’Artis Kancs

  • 2008 The Spatial Selection of Heterogeneous Firms
    by Okubo, Toshihiro & Picard, Pierre M & Thisse, Jacques-François

  • 2008 ¿Los consumidores colombianos de combustibles reciben subsidios o, en neto, pagan impuestos?
    by Hernán Rincón

  • 2008 Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
    by Erkki Koskela & Panu Poutvaara

  • 2008 Flexible Outsourcing, Profit Sharing and Equilibrium Unemployment
    by Erkki Koskela & Jan König

  • 2008 Outsourcing of Unionized Firms and the Impacts of Labour Market Policy Reforms
    by Erkki Koskela & Ronnie Schöb

  • 2008 Outsourcing and Labor Taxation in Dual Labor Markets
    by Erkki Koskela & Panu Poutvaara

  • 2008 Efficiency Enhancing Taxation in Two-sided Markets
    by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

  • 2008 The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    by George R. Zodrow

  • 2008 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun

  • 2008 The composition of public finances and long-term growth: a macroeconomic approach
    by Francisco de Castro Fernández & José Manuel González Mínguez

  • 2008 The regional fiscal flows in Spain in period 1991-2005: estimation methodology and results
    by Barberán Ortí , Ramón & Uriel Jiménez , Ezequiel

  • 2008 Subsidios en educación básica y media en Bogotá: progresividad y mercado
    by Luis Fernando Gamboa & José Alberto Guerra & Manuel Ramírez

  • 2008 Microsimulation Model for Distributional Analysis of Consumption Taxes
    by Stanislav Klazar & Martin Zelený

  • 2008 The Impact of Value Added Tax on Household Expenditure in Colombia
    by Christian Jaramillo & Jorge Tovar

  • 2008 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels
    by Sarah Borgloh & Frank Kupferschmidt & Berthold U. Wigger

  • 2008 Income Redisitribution and Income Stabilization through Fiscal Policy
    by Javier Capó Parrilla

  • 2008 Property tax and speculative bubble: An empirical analysis of Tianjin
    by LI Wei

  • 2008 Functioning of Land Markets in the EU Member States
    by Johan Swinnen & Pavel Ciaian & d’Artis Kancs

  • 2008 El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia
    by Christian Jaramillo & Jorge Tovar

  • 2008 Distorsión En La Tributación De Las Empresas En Colombia: Un Análisis A Partir De Las Tarifas Efectivas Marginales
    by JAVIER ÁVILA & IVONNE LEÓN

  • 2008 Demanda por servicios públicos domiciliarios y pérdida irrecuperable de los subsidios: el caso colombiano
    by Medina Carlos & Leonardo Morales

  • 2008 Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales
    by Javier Ávila Mahecha & Ivonne Rocío León Hernández

  • 2008 The implications of the accession to the European Union upon taxation in Romania
    by Marcel DRACEA

  • 2008 The Laspeyres-Paradox: tax overshifting in nineteenth century Prussia
    by Mark Spoerer

  • 2007 Per Unit Versus As Valorem Taxes Under Dynamic Monopoly
    by Luca Bossi

  • 2007 Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte
    by Michael Broer

  • 2007 Developing Supra-European Emissions Trading Schemes: An Efficiency and International Trade Analysis
    by Alexeeva-Talebi, Victoria & Anger, Niels

  • 2007 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des sozioökonomischen Panels
    by Borgloh, Sarah & Kupferschmidt, Frank & Wigger, Berthold U.

  • 2007 Empirische Wohlfahrtsmessung von Steuerreformen
    by Brenneisen, Frank & Peichl, Andreas

  • 2007 Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination
    by Plewka, Jörg

  • 2007 Public finance, aid and post-conflict recovery
    by James K. Boyce

  • 2007 Promoting Group Justice: Fiscal Policies in Post-Conflict Countries
    by Frances Stewart & Alex Cobham & Graham Brown

  • 2007 Cap and Dividend: How to Curb Global Warming while Protecting the Incomes of American Families
    by Matthew Riddle & James Boyce

  • 2007 Public Finance, Aid and Post-Conflict Recovery
    by James Boyce

  • 2007 Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
    by Gaëtan Nicodème

  • 2007 Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination
    by Jörg Plewka

  • 2007 Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation
    by Hatice Jenkins & Glenn Jenkins

  • 2007 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
    by Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef

  • 2007 The Laspeyres-Paradox: Tax Overshifting in Nineteenth Century Prussia
    by Spoerer, Mark

  • 2007 The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
    by Filoso, Valerio

  • 2007 Marco Fanno's Tax Incidence Theory: A Formal Exposition
    by Arrigo Opocher

  • 2007 Water price and water reallocation in Andalusia. A computable general equilibrium approach
    by Esther Velázquez & M. Alejandro Cardenete & Geoffrey J.D. Hewings

  • 2007 Worker Sorting, Taxes and Health Insurance Coverage
    by Kevin Lang & Hong Kang

  • 2007 Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States
    by Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy

  • 2007 Distribution Matters ; Taxes vs. Emissions Trading in Post Kyoto Climate Regimes
    by Sonja Peterson & Gernot Klepper

  • 2007 How Tax Progression Affects Effort and Employment
    by Koskela, Erkki & Schöb, Ronnie

  • 2007 How Tax Progression Affects Effort and Employment
    by Erkki Koskela & Ronnie Schöb

  • 2007 Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
    by Marko Koethenbuerger & Panu Poutvaara

  • 2007 Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
    by Koethenbuerger, Marko & Poutvaara, Panu

  • 2007 La incidencia económica de las cotizaciones sociales en España
    by Ángel Melguizo Esteso

  • 2007 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    by Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank

  • 2007 Taxation in Two-Sided Markets
    by Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm

  • 2007 The Redistributive Impact of Alternative Income Maintenance Schemes: A Microsimulation Study using Swiss Data
    by Abul Naga Ramses & Kolodziejczyk Christophe & Muller Tobias

  • 2007 Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: eine Längsschnittbetrachtung auf der Basis des Sozio-oekonomischen Panels
    by Sarah Borgloh & Frank Kupferschmidt & Berthold U. Wigger

  • 2007 Mondialisation et politique fiscale au Brésil
    by Siroën, Jean-Marc & Brami Celentano, Alexandrine

  • 2007 Commodity tax competition and industry location under the destination - and the origin - principle
    by Kristian, BEHRENS & Johnathan H. HAMILTON & Gianmarco I.P., OTTAVIANO

  • 2007 Optimal Taxation of Capital Income in Models with Endogenous Fertility
    by Alberto Petrucci

  • 2007 Commodity tax competition and industry location under the destination- and the origin-principle
    by BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François

  • 2007 Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar
    by Carlos Medina & Leonardo Fabio Morales

  • 2007 Incidencia del gasto en educación sobre los hogares en Bogotá en 2003
    by Luis Fernando Gamboa & José Alberto Guerra & Manuel Ramírez Gómez

  • 2007 El impacto del impuesto al valor agregado sobre el gasto en Colombia
    by Christian Jaramillo & Jorge Tovar

  • 2007 Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia
    by Christian R. Jaramillo H. & Jorge Tovar

  • 2007 Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia
    by Christian R. Jaramillo H. & Jorge Tovar

  • 2007 Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy
    by Marko Köthenbürger & Panu Poutvaara

  • 2007 Efficient CO2 Emissions Control with National Emissions Taxes and International Emissions Trading
    by Thomas Eichner & Rüdiger Pethig

  • 2007 The Selection of Investment Subsidy Beneficiaries. An Estimate of the Differences between National and Regional Policymakers Priorities
    by Leonardo Becchetti & David Andrés Londoño Bedoya

  • 2007 The inter territorial redistributive effects of the autonomic budgets: methodology of measurement and empirical evidences
    by Barberán Ortí , Ramón & Espuelas Jiménez, Laura

  • 2007 Incidence of the VAT Rates Harmonisation in the Czech Republic
    by Stanislav Klazar & Barbora Slintáková & Slavomíra Svátková & Martin Zelený

  • 2007 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
    by James Alm & Pablo Saavedra & Edward Sennoga

  • 2007 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?
    by Leonardo Morales & Carlos Medina

  • 2007 Reflexiones sobre la teoría y la práctica del IVA en Colombia
    by Christian R. Jaramillo & Jorge Tovar

  • 2007 Contribution sur la valeur ajoutée : emplois à tout prix ?
    by Xavier Timbeau & Christophe Blot & Éric Heyer & Mathieu Plane

  • 2006 Assessing the effects of local taxation using microgeographic data
    by Gilles Duranton & Laurent Gobillon & Henry G Overman

  • 2006 Health premiums or health contributions? An evaluation of health care reform options in Germany
    by Hans Fehr & Heinrich Jess

  • 2006 Reforming Long-Term Care in Germany: A Simulation Study
    by Hans Fehr & Gitte Halder

  • 2006 Emission trading beyond Europe: linking schemes in a post-Kyoto world
    by Anger, Niels

  • 2006 Economic Effects of VAT Reform in Germany
    by Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit

  • 2006 Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation
    by Böhringer, Christoph & Koschel, Henrike & Moslener, Ulf

  • 2006 Tax progression under collective wage bargaining and individual effort determination
    by Koskela, Erkki & Schöb, Ronnie

  • 2006 Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
    by Manfred Gärtner

  • 2006 Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
    by Richard M. Bird

  • 2006 The Incidence of Sin Taxes
    by Kaisa Kotakorpi

  • 2006 Real appreciation as an automatic channel for redistribution of increased government non-tax revenue
    by Erling Holmøy

  • 2006 Is the Value Added Tax Naturally Progressive?
    by Glenn P. Jenkins & Hatice Jenkins & Chun-Yan Kuo

  • 2006 Rwanda: Electricity Tariff Reform
    by Angel-Urdinola, Diego & Cosgrove-Davies, Malcolm & Wodon, Quentin

  • 2006 Taxation without Commitment
    by Reis, Catarina

  • 2006 Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    by Hans Jarle Kind & Guttorm Schjelderup & Frank Staehler

  • 2006 The Equal Sacrifice Principle Revisited
    by Peter J. Lambert & Helen T. Naughton

  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland

  • 2006 The Rates and Revenue of Bank Transaction Taxes
    by Jorge Baca-Campodónico & Luiz de Mello & Andrei Kirilenko

  • 2006 Americans' Dependency on Social Security
    by Laurence J. Kotlikoff & Ben Marx & Pietro Rizza

  • 2006 Dividend Taxes and Firm Valuation: New Evidence
    by Alan J. Auerbach & Kevin A. Hassett

  • 2006 Una precisazione sulla scomposizione dell?indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell?indice di Plotnick
    by Achille VERNIZZI

  • 2006 The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence
    by Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah

  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Thai-Thanh Dang & Herwig Immervoll & Daniela Mantovani & Kristian Orsini & Holly Sutherland

  • 2006 An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries
    by Dang, Thai-Thanh & Immervoll, Herwig & Mantovani, Daniela & Orsini, Kristian & Sutherland, Holly

  • 2006 The Impact of Brazil’s Tax-Benefit System on Inequality and Poverty
    by Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O’Donoghue & Rozane Bezerra de Siqueira

  • 2006 The Impact of Brazil's Tax-Benefit System on Inequality and Poverty
    by Immervoll, Herwig & Levy, Horacio & Nogueira, José Ricardo & O'Donoghue, Cathal & Siqueira, Rozane Bezerra de

  • 2006 The Equal Sacrifice Principle Revisited
    by Peter J. Lambert & Helen T. Naughton

  • 2006 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde

  • 2006 Taxing Tourism in Spain: Results and Recommendations
    by Xavier Labandeira & Alberto Gago & Fidel Picos & Miguel Rodríguez

  • 2006 Seguro Popular: Incidence Analysis
    by John Scott

  • 2006 The incidence of an earned income tax credit: evaluating the impact on wages in the UK
    by Ghazala Yasmeen Azmat

  • 2006 Assessing the effects of local taxation using microgeographic data
    by Gilles Duranton & Laurent Gobillon & Henry G. Overman

  • 2006 Assessing the Effects of Local Taxation Using Microgeographic Data
    by Duranton, Gilles & Gobillon, Laurent & Overman, Henry G

  • 2006 The Determinants of Colombian Firm´s Debt-Asset Ratio (1997-2003)
    by Enrique PINZON GARCIA & Oscar M. VALENCIA ARANA

  • 2006 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?
    by Carlos Medina & Leonardo Morales

  • 2006 Assessing the Effects of Local Taxation Using Microgeographic Data
    by Gilles Duranton & Laurent Gobillon & Henry Overman

  • 2006 The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK
    by Ghazala Azmat

  • 2006 Fiscal balances of regions
    by Uriel, Ezequiel

  • 2006 Macroeconomic effects resulting from the incentives of the Economic and Tax Regime in the Canary Islands between 1994 and 2013
    by Sosvilla Rivero, Simón & Martínez Budría , Eduardo & Navarro Ibáñez , Manuel

  • 2006 Indirect Taxation and Progressivity: Revenue and Welfare Changes
    by John Creedy & Catherine Sleeman

  • 2006 Precio Del Agua Y Relocalización Sectorial Del Recurso En La Economía Andaluza. Una Aproximación Desde Un Modelo De Equilibrio General Aplicado/Water Price And Water Sectoras Reallocation In Andalusia. A Computable General Equilibrium Approach
    by VELÁZQUEZ, E. & CARDENETE , M. ALEJANDRO & HEWINGS, G.J.D.

  • 2006 Les enjeux actuels de la fiscalité directe
    by Marcel Gérard

  • 2005 Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
    by James Alm & Edward Sennoga & Mark Skidmore

  • 2005 Market Substitution and the Pareto Dominance of Ad Valorem Taxation
    by Liqun Liu & Thomas R. Saving

  • 2005 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Alan J. Auerbach & Young Jun Chun & Ilho Yoo

  • 2005 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt

  • 2005 Have public finance principles been shut out in financing new sports facilities in the United States?
    by Robert Baade & Victor Matheson

  • 2005 The Incidence of Pollution Control Policies
    by Parry, Ian & Walls, Margaret & Sigman, Hilary & Williams III, Roberton

  • 2005 Competitive advantage: a study of the federal tax exemption for credit unions
    by Tatom, John

  • 2005 Notes on Ricardo’s theory of value and taxation
    by Tsoulfidis, Lefteris

  • 2005 Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Crossing Generalised Lorenz Curves
    by Bellù, Lorenzo Giovanni & Liberati, Paolo

  • 2005 Social Welfare Analysis of Income Distributions: Ranking Income Distributions with Lorenz Curves
    by Bellù, Lorenzo Giovanni & Liberati, Paolo

  • 2005 Charting Income Inequality: The Lorenz Curve
    by Bellù, Lorenzo G. & Liberati, Paolo

  • 2005 Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition
    by Susanu, Monica & Ioan, Viorica

  • 2005 Who Bears the Corporate Tax? A review of What We Know
    by Alan J. Auerbach

  • 2005 The Incidence of Pollution Control Policies
    by Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III

  • 2005 The Incidence of a Tax on Pure Rent in a Small Open Economy
    by Petrucci, Alberto

  • 2005 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde

  • 2005 Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits
    by Herwig Immervoll & Horacio Levy & Christine Lietz & Daniela Manotvani & Cathal O’Donoghue & Holly Sutherland & Gerlinde Verbist

  • 2005 Have Public Finance Principles Been Shut Out in Financing New Sports Stadiums for the NFL in the United States?
    by Victor Matheson & Robert Baade

  • 2005 The Impact of Brazil´s Tax-Benefit System on Inequality and Poverty
    by Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O´Donoghue & Rozane Bezerra de Siqueira

  • 2005 The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan
    by Shun-ichiro Bessho & Masayoshi Hayashi

  • 2005 Import duty incidence
    by Paul Veenendaal

  • 2005 Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia
    by Juan Gonzalo Zapata & Natalia Ariza F.

  • 2005 Do Consumers Buy Less of a Taxed Good?
    by Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup

  • 2005 Precio del agua y relocalización del recurso en la economía andaluza. Una aproximación desde un modelo de equilibrio general aplicado
    by M. Alejandro Cardenete & G.J.D. Hewings & E. Velázquez

  • 2005 Who Benefits from the Earned Income Tax Credit? Incidence Among Recipients, Coworkers and Firms
    by Andrew Leigh

  • 2005 Contribuição Ao Inss: Equilíbrio Financeiro E Imposto Sobre O Trabalho
    by Reynaldo Fernandes & Renata Del Tedesco Narita

  • 2005 La vivienda y la reforma fiscal de 1998: un ejercicio de simulación
    by Miguel-Angel López García

  • 2005 Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax
    by José Manuel González-Páramo

  • 2005 Ineficiencia en la distribución de energía eléctrica: una aplicación de las funciones de distancia estocástica
    by Ligia Melo & Néstor Espinosa

  • 2005 Ineficiencia en la distribución de energía eléctrica: una aplicación de las funciones de distancia estocástica
    by Ligia Melo & Néstor Espinosa

  • 2004 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Ilho Yoo & Alan J. Auerbach & Young Jun Chun

  • 2004 The German Retirement Benefit Formula: Drawbacks and Alternatives
    by Friedrich Breyer & Mathias Kifmann

  • 2004 Assessing Emission Allocation in Europe: An Interactive Simulation Approach
    by Löschel, Andreas & Lange, Andreas & Hoffmann, Tim & Böhringer, Christoph & Moslener, Ulf

  • 2004 Do labour taxes (and their composition) affect wages in the short and in the long run?
    by Alfonso Arpaia & Giuseppe Carone

  • 2004 A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia
    by Denis Nekipelov

  • 2004 Tax Incidence In A Model With Efficiency Wages And Unemployment
    by Vassilis T Rapanos

  • 2004 Taxing Consumption in Jamaica: The GCT and the SCT
    by Kelly D. Edmiston & Richard M. Bird

  • 2004 Examination of the macroeconomic implicit tax rate on labour derived by the European Commission
    by Paolo Acciari & Peter Heijmans

  • 2004 Оценка Налоговой Нагрузки В Нефтедобыче В Условиях Ценового Паритета Между Внутренним И Внешним Рынком
    by Subbotin, Viktor

  • 2004 A Preliminary Analysis of the Presidential Approval Rating
    by Cebula, Richard

  • 2004 Are public and private social expenditures complementary?
    by Caminada, Koen & Goudswaard, Kees

  • 2004 Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors
    by Herwig Immervoll

  • 2004 Household incomes in New Zealand: The impact of the market, taxes and government spending, 1987/88–1997/98
    by Ron Crawford & Grant Johnston

  • 2004 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    by Alan J. Auerbach & Young Jun Chun & Ilho Yoo

  • 2004 Propositions fiscales pour l'emploi
    by Jean-Pierre Galavielle

  • 2004 Tax Distortion, Countervailing Subsidies and Income Redistribution
    by Salvatore Barbaro

  • 2004 The Redistributive Impact of Alternative Income Maintenance Schemes: A Microsimulation Study using Swiss Data
    by Abul Naga Ramses & Kolodziejczyk Christophe & Muller Tobias

  • 2004 On the Incidence of a Tax on Pure Rent with Infinite Horizons
    by Alberto Petrucci

  • 2004 Asset Accumulation, Fertility Choice and Nondegenerate Dynamics in a Small Open Economy
    by Alberto Petrucci

  • 2004 Destination- versus Origin-based Commodity Taxation and the Location of Industry
    by Behrens, Kristian & Hamilton, Jonathan & Ottaviano, Gianmarco & Thisse, Jacques-François

  • 2004 Estimating the impact of experience rating on the inflow into disability insurance in the Netherlands
    by Pierre Koning

  • 2004 Investment and Export Subsidies in Italy: Who Gets Them and What Is Their Impact on Investment and Efficiency
    by Michele Bagella & Leonardo Becchetti & David Andrés Londono Bedoya

  • 2004 The Welfare Effects of the Reagan Deficits: A Portfolio Choice Approach
    by Michael Ben-Gad

  • 2004 La incidencia del gasto sanitario público en España: un meta-análisis/The Indicende of Public Health Expenditure in Spain: a Meta-analysis
    by NAVARRO ESPIGARES, J.L. & .HERNÁNDEZ TORRES, E.

  • 2003 Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable
    by Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E.

  • 2003 The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States
    by Herwig Immervoll

  • 2003 Tax Liability Side Equivalence in Gift-Exchange Labor Markets
    by Jean-Robert Tyran & Arno Riedl

  • 2003 An evaluation of the life-cycle effects of minimum pensions on retirement behavior
    by Sergi Jiménez-Martín & Alfonso R. Sánchez

  • 2003 Tax Liability Side Equivalence in Gift-Exchange Labor Markets
    by Arno Riedl & Jean-Robert Tyran

  • 2003 Electricity Capacity Requirements: Who Pays?
    by Brennan, Timothy

  • 2003 Are Emissions Permits Regressive?
    by Parry, Ian

  • 2003 Comparing Alternative Policies to Reduce Traffic Accidents
    by Parry, Ian

  • 2003 Socioeconomic And Demographic Determinants Of Household Gambling In Australia
    by Andrew C. Worthington & Kerry Brown & Mary Crawford & David Pickernell

  • 2003 Generational Accounting in Korea
    by Alan J. Auerbach & Young Jun Chun

  • 2003 Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes
    by A.L. Bovenberg & Lawrence H. Goulder & Derek J. Gurney

  • 2003 Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules
    by Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin

  • 2003 Subsidizing energy saving capital accumulation: a real option approach
    by Bruno CRUZ & Aude POMMERET

  • 2003 The Combined Effect of Taxation and Subsidization on Human Capital Investment
    by Salvatore Barbaro

  • 2003 Taxing Land Rent in an Open Economy
    by Alberto Petrucci

  • 2003 The incidence of UK housing benefit: evidence from the 1990s reforms
    by Stephen Gibbons & Alan Manning

  • 2003 The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition
    by Philipp J. H. Schröder

  • 2003 The German Retirement Benefit Formula: Drawbacks and Alternatives
    by Friedrich Breyer & Mathias Kifmann

  • 2003 Access charge and imperfect competition
    by François BOLDRON & Cyril HARITON

  • 2003 Equity and effciency costs of raising tax revenue in Colombia
    by Thomas F. Rutherford & Miles K. Light & Felipe Barrera Osorio

  • 2003 The Incidence of UK Housing Benefit: Evidence from the 1990s Reforms
    by Steve Gibbons & Alan Manning

  • 2003 Efectos distributivos del impuesto al valor agregado sobre el consumo de los hogares en Colombia. Una estimación no paramétrica
    by Manuel Ramirez & Danielken Molina

  • 2003 El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales
    by Sergio Marí Vidal

  • 2002 Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
    by Schröer, André

  • 2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
    by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt

  • 2002 A conflict of interests in electricity taxation? A micro econometric analysis of household behaviour
    by Bente Halvorsen & Runa Nesbakken

  • 2002 Poverty-dominant program reforms: the role of targeting and allocation rules
    by Paul Makdissi & Quentin Wodon & Jean-Yves Duclos

  • 2002 Regional energy consumption and income differences in Denmark
    by Klinge Jacobsen, Henrik

  • 2002 A dynamic general equilibrium model for tax policy analysis in Colombia
    by Hernandez, Gustavo Adolfo & Light, Miles & Rutherford, Thomas

  • 2002 Sector and size effects on effective corporate taxation
    by Nicodeme, Gaetan

  • 2002 Who Benefits from Increased Access to Public Services at the Local Level? A Marginal Benefit Incidence Analysis for Education and Basic Infrastructure
    by Ajwad, Mohamed Ishan & Wodon, Quentin

  • 2002 Capital Tax Incidence: First Impressions from the Time Series
    by Casey B. Mulligan

  • 2002 The Welfare Implications of Increasing Disability Insurance Benefit Generosity
    by John Bound & Julie Berry Cullen & Austin Nichols & Lucie Schmidt

  • 2002 Do Mergers Lead to Monopoly in the Long Run? Results from the Dominant Firm Model
    by Gautam Gowrisankaran & Thomas J. Holmes

  • 2002 Tax Incidence
    by Don Fullerton & Gilbert E. Metcalf

  • 2002 Fiscal Harmonization and Portfolio Choice
    by Philippe Monfort & Aude Pommeret

  • 2002 Improving the Ecological Tax Reform in Germany - Model Based Analysis of the Ecological and Economic Impacts of Alternative Proposals
    by Prof. Dr. Bernd Meyer & Dr. Christian Lutz

  • 2002 The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
    by Salvatore Barbaro

  • 2002 Tax Progression and Human Capital in a Matching Framework
    by Mathias HUJGERBUELHER

  • 2002 The Complexity of Economic Policy: I. Restricted Local Optima in Tax Policy Design
    by Saint-Paul, Gilles

  • 2002 Giving Up the Swiss Franc: Some Consideration on Seigniorage Flows Under EMU
    by Fischer, Andreas M & Jordan, Thomas J. & Lack, Caeser P

  • 2002 Commodity taxation with non linear pricing oligopoly
    by BOLDRON, François

  • 2002 Impacto macroeconómico y distributivo del impuesto de seguridad democrática
    by Ömer Özak & Oscar Mauricio Valencia

  • 2002 A General Equilibrium Model for Tax Policy Analysis in Colombia: The MEGATAX Model
    by Thomas F. Rutherford & Miles K. LIGHT

  • 2002 Implementing a Double Dividend: Recycling Ecotaxes Towards Lower Labour Taxes
    by Antonio Manresa & Ferran Sancho

  • 2002 Giving Up the Swiss Franc:Some Considerations on Seigniorage Flows under EMU
    by Andreas M. Fischer & Thomas J. Jordan & Caesar P. Lack

  • 2002 Are the Poor Protected from Budget Cuts? Evidence for Argentina
    by Martin Ravallion

  • 2002/2003 The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
    by Salvatore Barbaro

  • 2001 Taxation When Consumers Value Freedom
    by Glazer, A. & Cowen, T.

  • 2001 Tributação sobre alimentação e seus impactos na distribuição de renda e pobreza nas grandes regiões urbanas brasileiras
    by Luís Carlos Garcia Magalhâes & Fernando Gaiger Silveira & Frederico Andrade Tomich & Salvador Werneck Vianna

  • 2001 Who's Minding the Kids? An Economic Comparison of Sole and Joint Custody
    by Linda Welling & Marci Bearance

  • 2001 Income taxation in a frictional labor market
    by Joel Shapiro

  • 2001 International trends in income inequality and social policy
    by Caminada, Koen & Goudswaard, Kees

  • 2001 Why States Toll: An Empirical Model of Finance Choice
    by David Levinson

  • 2001 Road Pricing in Practice
    by David Levinson

  • 2001 A Framework for Assessing Public Private Partnerships
    by David Levinson & Reinaldo Garcia & Kathy Carlson

  • 2001 Environmental Taxation and Regulation
    by A. Lans Bovenberg & Lawrence H. Goulder

  • 2001 The Revenue Responsiveness of Income and Consumption Taxes in the UK
    by Creedy, J. & Gemmell, N.

  • 2001 Non-Uniform Consumption Taxes: A 'Blunt Redistributive Instrument'?
    by Creedy, J.

  • 2001 The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia
    by Creedy, J.

  • 2001 Taxation, Reranking and Equivalence Scales
    by Creedy, J. & van de Ven, J.

  • 2001 Close Equals and Calculation of the Vertical, Horizontal and Reranking Effects of Taxation
    by Creedy, J. & Lambert, P.J. & van de Ven, J.

  • 2001 Quadratic Utility, Labour Supply and The Welfare Effects of Tax Changes
    by Creedy, J.

  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo

  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo

  • 2001 Labour taxation and employment in trade union models: A partial survey
    by Koskela , Erkki

  • 2001 Gibt es eine Umverteilung von den Armen zu den Reichen durch die öffentliche Hochschulfinanzierung? Tragen Akademiker die Kosten ihres Studiums?
    by Salvatore Barbaro

  • 2001 Evaluation of payroll tax subsidies for low-wage workers
    by B. CRÉPON & R. DESPLATZ

  • 2001 Self-Enforcing Intergenerational Transfers and the Provision of Education
    by Anderberg, Dan & Balestrino, Alessandro

  • 2001 Optimal Labour Taxation and Search
    by Boone, Jan & Bovenberg, A Lans

  • 2001 Welfare consequences of a recent tax reform in Mexico
    by Carlos M. Urzúa

  • 2000 Taxation, Aid and democracy. An Agenda for Research in African Countries
    by Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J.

  • 2000 Tax Treaties and the Marginal Cost of Funds
    by Cappelen, A.W.

  • 2000 Social Preferences Revealed through Effective Marginal Tax Rates
    by Bourguignon, F. & Spadaro, A.

  • 2000 Cascading, Revenue Neutrality and the VAT: Some Theoretical Results
    by Hiranya Mukhopadhyay

  • 2000 Cascading, Revenue Neutrality and the VAT: Some Theoretical Results
    by Hiranya Mukhopadhyay

  • 2000 Tax liability side equivalence in experimental posted-offer markets
    by Borck, Rainald & Engelmann, Dirk & Müller, Wieland & Normann, Hans-Theo

  • 2000 The Dummies Guide' to Lottery Design
    by Walker, I. & Young, J.

  • 2000 The Efficiency of Indirect Taxes under Imperfect Competition
    by Simon P. Anderson & Andre de Palma & Brent Kreider

  • 2000 Tax Incidence in Differentiated Product Oligopoly
    by Simon P. Anderson & Andre de Palma & Brent Kreider

  • 2000 Exenciones tributarias: Costo fiscal y análisis de incidencia
    by Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio

  • 2000 Incidencia fiscal de los incentivos tributarios
    by Ortega, Juan Ricardo & Piraquive, Gabriel Armando & Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio

  • 2000 Average Effective Tax Rates on Capital, Labour and Consumption
    by David Carey & Harry Tchilinguirian

  • 2000 Revenue Choice on a Serial Network
    by David Levinson

  • 2000 The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
    by Todd Sinai & Joseph Gyourko

  • 2000 Merit Motives and Government Intervention: Public Finance in Reverse
    by Casey B. Mulligan & Tomas J. Philipson

  • 2000 Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity
    by Julia Lynn Coronado & Don Fullerton & Thomas Glass

  • 2000 The Progressivity of Social Security
    by Julia Lynn Coronado & Don Fullerton & Thomas Glass

  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo

  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo

  • 2000 Welfare Consequences of a Recent Tax Reform in Mexico
    by Urzúa, Carlos M.

  • 2000 Ad valorem and per unit taxation in an oligopoly model
    by GRAZZINI, Lisa

  • 2000 The Financing Arrangements for the Regional (Autonomous) Governments for the Period 1997-2001
    by Luis Gordo & Pablo Hernández de Cos

  • 2000 Rationalising the Interaction of Tax and social Security: Part II: Fundamental Reform Options
    by David Ingles

  • 2000 Rationalising the Interaction ofTax and Social Security: PartI: Specific Problem Areas
    by David Ingles

  • 2000 Capitalism and democracy in the 21st century: a Kaleckian interpretation of a Schumpeterian problem
    by Douglas Mair & Anthony J. Laramie

  • 2000 Theoretically robust but empirically invalid? An experimental investigation into tax equivalence
    by Rudolf Kerschbamer & Georg Kirchsteiger

  • 2000 Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant
    by James E. McClure & T. Norman Van Cott

  • 2000 Should taxes be reduced to offset a higher oil price (Pro and contra) : contra - taxes on motor fuel should not be reduced
    by Michael Hoel

  • 2000 Should taxes be reduced to offset a higher oil price (Pro and contra) : pro - heavily taxing fuel is antisocial
    by Christian Gerondeau

  • 2000 Generational Accounts for the United States: An Update
    by Jagadeesh Gokhale

  • 1999 The Gambling Industry: Raising the Stakes
    by Marshall, K.

  • 1999 The Gambling Industry: Raising the Stakes
    by Marshall, K.

  • 1999 Tax incidece in Differentiated product Oligopoly
    by Anderson, S.P. & de Palma, A. & Kreider, B.

  • 1999 The Efficiency of Indirect Taxes Under Imperfect Competition
    by Anderson, S.P. & de Palma, A. & Kreider, K.

  • 1999 Statistical Inference of Progressivity Dominance: an Application to Health Care Financing Distributions
    by Kalvus, J.

  • 1999 Labour Supply and the Incidence of Income Tax on Wages
    by Bingley, P. & Lanot, G.

  • 1999 Labour Supply and the Incidence of Income Tax on Wages
    by Bingley, P. & Lanot, G.

  • 1999 Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy
    by Benge, M.

  • 1999 VIVAT, a Definitive VAT System for Europe?
    by Fehr, Hans & Polo, Clemente

  • 1999 Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications
    by Kul B. Bhatia

  • 1999 Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry
    by Sophia Delipalla & Owen O'Donnell

  • 1999 Social policy and income distribution: An empirical analysis for the Netherlands
    by Caminada, Koen & Goudswaard, Kees

  • 1999 Tolling at a Frontier: A Game Theoretic Analysis
    by David Levinson

  • 1999 The Impact of State Taxes on Self-Insurance
    by Bin Ke & Kathy Petroni & Douglas A. Shackelford

  • 1999 Efficiency Effects on the U.S. Economy from Wireless Taxation
    by Jerry Hausman

  • 1999 A New Measure of Horizontal Equity
    by Alan J. Auerbach & Kevin A. Hassett

  • 1999 The Wedge
    by Laszlo Goerke

  • 1999 The Wedge
    by Goerke, Laszlo

  • 1999 Reforming the Australian Tax Transfer System
    by Patricia Apps

  • 1998 The Distributional Effects of Monpoly in New Zealand
    by Creedy, J. & Dixon, R.

  • 1998 The Equity Implications of Changing the Tax Basis for Pension Funds
    by Atkinson, M.E. & Creedy, J. & Know, D.M.

  • 1998 The Built-In Flexibility of Taxation: Some Basic Analytics
    by Creedy, J. & Gemmell, N.

  • 1998 The Welfare Effects of Indirect Taxes in Australia: Some Alternative Reforms
    by Creedy, J.

  • 1998 The Incidence of an Extended ACE Corporation Tax
    by Fehr, H. & Wiegard, W.

  • 1998 Low-Wage Employment Subsidies in a Labor-Turnover Model of the 'Natural Rate'
    by Hoon, H.T. & Phelps, E.S.

  • 1998 "Tax Rage"
    by Glazer, A.

  • 1998 Tax Reform and Tax Yield in Malawi
    by Chipeta, C.

  • 1998 The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry
    by Sophia Delipalla & Owen O'Donnell

  • 1998 Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic
    by Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz

  • 1998 Sales Taxes and Prices: An Empirical Analysis
    by Timothy J. Besley & Harvey S. Rosen

  • 1998 A Distributional Analysis of an Environmental Tax Shift
    by Gilbert E. Metcalf

  • 1998 Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
    by Austan Goolsbee

  • 1998 An International Comparison of Generational Accounts
    by Laurence J. Kotlikoff & Willi Leibfritz

  • 1998 Labour Supply and the Incidence of Income Tax on Wages
    by Paul Bingley & Gauthier Lanot

  • 1998 Rent Taxation when Cost Tranfers are Possible, but Costly
    by Halvorsen, H.E. & Lund, D.

  • 1998 Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996
    by Piketty, Thomas

  • 1998 Property Tax Inequities on Ranch and Farm Properties
    by Ronald W. Spahr & Mark A. Sunderman

  • 1998 Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties
    by Terry Barker & Jonathan Köhler

  • 1998 The balance between specific and ad valorem taxation
    by Michael Keen

  • 1998 Progressivity of health care financing : estimation and statistical inference
    by Jan Klavus

  • 1997 Specific Inputs, Value-Added, and Production Linkages in Tax-Incidence Theory
    by Bhatia, K.

  • 1997 Measuring Welfare Changes and the Excess Burden of Taxation
    by Creedy, J.

  • 1997 Evaluating Income Tax Changes and the Choice of Income Measures
    by Creedy, J.

  • 1997 Payroll Taxation, Unemployment and Skill Formation
    by Bergström, Pål

  • 1997 Payroll Taxation, Unemployment and Skill Formation
    by Bergstrom, P.

  • 1997 Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax
    by Josefsson, A.

  • 1997 Funding the Modern State: The Introduction of Value Added Tax in France
    by Lynch, F.M.B.

  • 1997 Firm Valuation with Deferred Taxes: A Theoretical Framework
    by Amir, E. & Kirschenheiter, M. & Willard, K.

  • 1997 Income Distribution, Redistribution and Incentives
    by Apps, P.

  • 1997 Low Income Traps for Working Families
    by Ingles, D

  • 1997 Is altruism important for understanding the long-run effects of social security?
    by Luisa Fuster

  • 1997 Distributional effects of a flat tax: An empirical analysis for the Netherlands
    by Caminada, Koen & Goudswaard, Kees

  • 1997 Cascading, revenue neutrality and the VAT: Some theoretical results
    by Mukhopadhyaya, Hiranya

  • 1997 Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices
    by Don Fullerton & Diane Lim Rogers

  • 1997 Distributional Effects of Adopting a National Retail Sales Tax
    by Daniel R. Feenberg & Andrew W. Mitrusi & James M. Poterba

  • 1997 Fiscal Norming of Wages to Promote Employment with Monopoly Unions
    by de Crombrugghe, Alain L & de Walque, Gregory

  • 1997 Environmental Taxation and the Double Dividend: A Drawback for a Revenue-Neutral Tax Reform
    by Thorsten Bayindir-Upmann & Matthias Raith

  • 1996 Optimal Environmental Taxation
    by Jaeger, W.K.

  • 1996 Growth Effects of Subsidies in a Search Theoretic R&D Model : A Quantitative Evaluation
    by Bental, B & Peled, D

  • 1996 On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    by Rosanne Altshuler & Amy Ellen Schwartz

  • 1996 Effects of the Federal Individual Income Tax on Marriage and Divorce Decisions
    by Clarke, G.R.G. & Strauss, R.P.

  • 1996 Australian Evidence on Tax Smoothing and the Optimal Budget Surplus
    by Olekalns, N.

  • 1996 Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
    by Ray, R.

  • 1996 The Impact of Personal Income Taxation on the Labor Supply of Part-Time and Full-Time Workers
    by Baffoe-Bonnie, J

  • 1996 Australian Taxation in the Context of our broader Economic and Trading Priorities
    by Warren, N. P.E.

  • 1996 Income Taxation and Household Saving in Taiwan
    by Riew, J.

  • 1996 Markets and Optimal Evadable Taxation
    by McLaren, J.

  • 1996 Factor taxation, income distribution, and capital market integration
    by Haufler, Andreas

  • 1996 Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes
    by Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G.

  • 1996 Slope versus elasticity and the burden of taxation
    by Graves, Philip E. & Sexton, Robert L. & Lee, Dwight R.

  • 1996 From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
    by James R. Hines, Jr. & John C. Hlinko & Theodore J.F. Lubke

  • 1996 Occupational Choice and Profit Taxation Under Informational Asymmetries
    by Kwang Soo Cheong

  • 1995 Measuring Marginal Income Tax Rates for Indididuals in Canada: Averages and Distributions Over Time
    by Davis, J.B. & Zhang, J.

  • 1995 Partner Leasing in Sweden
    by Angelin, K. & Jennergren, L.P.

  • 1995 The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance
    by Daley, M.

  • 1995 The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy
    by Mignolet, M.

  • 1995 Taxation of Families: Individual Taxation versus Income Splitting
    by Apps, P.

  • 1995 Welfare effects of investment incentive policies: A quantitative assessment
    by Fehr, Hans

  • 1995 The Incidence of a Firm-Varying Payroll Tax: The Case of Unemployment Insurance
    by Patricia M. Anderson & Bruce D. Meyer

  • 1995 Generational Accounting in General Equilibrium
    by Hans Fehr & Laurence J. Kotlikoff

  • 1995 The Incidence of Payroll Taxation: Evidence from Chile
    by Jonathan Gruber

  • 1995 Tax Incidence and Optimal Forest Taxation under Stochastic Demand
    by Erkki Koskela & Markku Ollikainen

  • 1995 Tax Progression and Structure of Labour Taxation in an Open Economy General Equilibrium Model with Monopoly Unions
    by Pasi Holm & Erkki Koskela

  • 1995 Unions, Labour supply and Structure of Taxation: Equal Tax Bases
    by Jaakko Kiander & Pasi Holm & Erkki Koskela

  • 1995 The Equity Impact of the Value-Added Tax in Bangladesh
    by Shahabuddin M. Hossain

  • 1994 Distributional Effects on a Lifetime Basis
    by Don Fullerton & Diane Lim Rogers

  • 1994 Budget Incidence of Immigration into Switzerland: A Cross-Section Analysis of the Public Transfer System
    by Straubhaar, Thomas & Weber, René

  • 1993 Microsimulation as an Instrument to Evaluate Economic and Social Programmes
    by Merz, Joachim

  • 1993 Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
    by Erik Caspersen & Gilbert Metcalf

  • 1993 The Equity of Social Services Provided to Children and Senior Citizens
    by Laurence J. Kotlikoff & Jagadeesh Gokhale

  • 1993 Demographic Characteristics and the Public Bundle
    by David M. Cutler & Douglas W. Elmendorf & Richard J. Zeckhauser

  • 1993 The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s
    by Gilbert E. Metcalf

  • 1993 Microsimulation as an Instrument to Evaluate Economic and Social Programmes
    by Joachim Merz

  • 1993 Incidence effects of proposed reforms for the payroll tax in Finnish manufacturing
    by Pasi Holm & Seppo Honkapohja & Erkki Koskela

  • 1992 The Burden of Federal Tax Increases Under the Conservatives
    by Grady, Patrick

  • 1991 The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie
    by Grady, Patrick

  • 1991 European Fiscal Harmonization and the French Economy
    by W. R. M. Perraudin & T. Pujol

  • 1990 Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages
    by CHUN-YAN KUO

  • 1990 An Experimental Comparison of Dispute Rates in Alternative Arbitration Systems
    by Orley Ashenfelter & Janet Currie & Henry S. Farber & Matthew Spiegel

  • 1990 The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984
    by Grady, Patrick

  • 1990 An Analysis of the Distributional Impact of the Goods and Services Tax
    by Grady, Patrick

  • 1976 A Note on Equal Proportional Sacrifice
    by Cebula, Richard

  • 1973 Local Government Policies and Migration: An Analysis for SMSAs in the United States, 1965-1970
    by Cebula, Richard

  • Consumption Taxes and International Competitiveness in a Keynesian World
    by Reto Schleiniger

  • Ecological Tax Reform with Exemptions for the Export Sector in a two Sector two Factor Model
    by Reto Schleiniger

  • Environmental Tax Reform: Efficiency and Political Feasibility
    by Stefan Felder & Reto Schleiniger

  • The Spatial Incidence of a Carbon Tax in Ireland
    by Eimear Leahy & Sean Lyons & Edgar L.W. Morgenroth & Richard S.J. Tol

  • Digital VAT Carousel Fraud: A New Boundary for Criminality
    by Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato

  • Testing the Mill hypothesis of fiscal illusion
    by Rupert Sausgruber & Jean-Robert Tyran

  • Une fiscalité compétitive dans un monde concurrentiel
    by Bénassy-Quéré, Agnès & Carré, Martine & Crozet, Matthieu

  • Efficiency Wages and the Long-Run Incidence of Progressive Taxation
    by Bo Sandemann Rasmussen

  • This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.