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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.
  • 2016 On the Regressivity of Gambling Taxes in Switzerland
    by Dimitri Kohler

  • 2016 On the Incidence of Bank Levies: Theory and Evidence
    by Kogler, Michael

  • 2016 The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda
    by Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf

  • 2016 Fiscal Policy, Inequality and the Poor in the Developing World
    by Nora Lustig

  • 2016 Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers
    by Ali Enami & Nora Lustig & Alireza Taqdiri

  • 2016 Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers
    by Ali Enami & Nora Lustig & Alireza Taqdiri

  • 2016 The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda
    by Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf

  • 2016 Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfer
    by Ali Enami

  • 2016 Fiscal Incidence and Poverty Reduction: Evidence from Tunisia
    by Abebe Shimeles & Ahmed Moummi & Nizar Jouini & Nora Lustig

  • 2016 El Impacto del Sistema Tributario y el Gasto Social en la Distribución del Ingreso y la Pobreza en América Latina: Argentina, Bolivia, Brasil, Chile, Colombia, Costa Rica Ecuador, El Salvador, Guatemala, Honduras, México, Perú y Uruguay
    by Nora Lustig

  • 2016 Fiscal Incidence in Tanzania
    by Stephen D. Younger & Flora Myamba & Kenneth Mdadila

  • 2016 Fiscal Policy, Inequality and the Poor in the Developing World
    by Nora Lustig

  • 2016 Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten
    by Heinz Gebhardt & Lars-H. R. Siemers

  • 2016 Property Tax and Property Values: Evidence from the 2012 Italian Tax Reform
    by Tommaso Oliviero & Annalisa Scognamiglio

  • 2016 The Effect of Local Taxes on Firm Performance: Evidence from Geo-referenced Data
    by Federico Belotti & Edoardo Di Porto & Gianluca Santoni

  • 2016 Decoupled Single Farm Payments of the CAP and Land Rental Prices
    by Paul Feichtinger & Klaus Salhofer

  • 2016 The Effect of Local Taxes on Firm Performance: Evidence from Geo-referenced Data
    by Federico Belotti & Edoardo Di Porto & Gianluca Santoni

  • 2016 Environmental Taxation
    by Williams III, Roberton C.

  • 2016 Estimating the distributional impact of the Greek crisis (2009-2014)
    by Chrysa Leventi & Manos Matsaganis

  • 2016 A Distribution-Neutral Perspective On Tax Expenditure Limitations
    by Louis Kaplow

  • 2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
    by Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin

  • 2016 Unsticking the Flypaper Effect Using Distortionary Taxation
    by Carlos A. Vegh & Guillermo Vuletin

  • 2016 Environmental Taxation
    by Roberton C. Williams III

  • 2016 Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
    by Sharat Ganapati & Joseph S. Shapiro & Reed Walker

  • 2016 U.S. Inequality, Fiscal Progressivity, and Work Disincentives: An Intragenerational Accounting
    by Alan J. Auerbach & Laurence J. Kotlikoff & Darryl R. Koehler

  • 2016 Who Did the Ethanol Tax Credit Benefit? An Event Analysis of Subsidy Incidence
    by David A. Bielen & Richard G. Newell & William A. Pizer

  • 2016 Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
    by Ganapati, Sharat & Shapiro, Joseph S. & Walker, Reed

  • 2016 Assessing the Effects of Disability Insurance Experience Rating: The Case of the Netherlands
    by De Groot, Nynke & Koning, Pierre

  • 2016 Soda Taxes and the Prices of Sodas and Other Drinks: Evidence from Mexico
    by Grogger, Jeff

  • 2016 The Impact of the 2013 CAP Reform on the Decoupled Payments' Capitalization into Land Values
    by Pavel Ciaian & d'Artis Kancs & Maria Espinosa

  • 2016 Fiscal policy, inequality and the poor in the developing world
    by Nora Lustig

  • 2016 Fiscal policy, inequality and poverty in Iran: Assessing the impact and effectiveness of taxes and transfers
    by Ali Enami & Nora Lustig & Alireza Taqdiri

  • 2016 The impact of taxes, transfers, and subsidies on inequality and poverty in Uganda
    by Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf

  • 2016 The effect of local taxes on firm performance: evidence from geo-referenced data
    by Belotti, Federico & Di Porto, Edoardo & Santoni, Gianluca

  • 2016 Do Mortgage Subsidies Help or Hurt Borrowers?
    by David Rappoport

  • 2016 Distributional and Welfare Impacts of Renewable Subsidies in Italy
    by Roberta Distante & Elena Verdolini & Massimo Tavoni

  • 2016 Land Markets in Europe: Institutions and Market Outcomes
    by Pavel Ciaian & d'Artis Kancs & Dusan Drabik

  • 2016 The Impact of the 2013 CAP Reform on the Decoupled Payments' Capitalization into Land Values
    by Pavel Ciaian & d'Artis Kancs & Maria Espinosa

  • 2016 Distributional Effects of Taxing Financial Transactions and the Low Interest Rate Environment
    by Dorothea Schäfer

  • 2016 The Economic Incidence of Social Security Contributions: A Discontinuity Approach with Linked Employer-Employee Data
    by Kai-Uwe Müller & Michael Neumann

  • 2016 Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany
    by Peter Haan & Martin Simmler

  • 2016 Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
    by Sharat Ganapati & Joseph S. Shapiro & Reed Walker

  • 2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
    by Sachs, Dominik & Tsyvinski, Aleh & Werquin, Nicolas

  • 2016 Impuestos al tabaco
    by Rodríguez, Andrea Yanira & Araque, Alex & Calderón, Lorena Viviana & Franco, Camila & Góngora, Pamela & Iunes, Roberto

  • 2016 La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA
    by Jorge Armando Rodríguez & Javier Ávila Mahecha

  • 2016 The effect of local taxes on firm performance: evidence from geo referenced data
    by Federico Belotti & Edoardo di Porto & Gianluca Santoni

  • 2016 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
    by Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin

  • 2016 Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
    by Sharat Ganapati & Joseph S. Shapiro & Reed Walker

  • 2016 Migration and Tax Yields in a Devolved Economy
    by Foreman-Peck, James & Zhou, Peng

  • 2016 Income Instability and Fiscal Progression
    by Garcia-Medina Cecilia & Jean-Francois Wen

  • 2016 Incidence, Optimal Use and Rationale of Place-Based Job Creation Programs
    by Sachiko Kazekami

  • 2016 Commitment to Equity Handbook A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty
    by

  • 2016 Estudios sobre la eficacia del régimen fiscal cooperativo portugués
    by Nina Aguiar & Deolinda Meira & Sandra Raquel

  • 2016 The globalization of the carbon market: Welfare and competitiveness effects of linking emissions trading schemes
    by Victoria Alexeeva & Niels Anger

  • 2016 Inflation Differentials among Czech Households
    by Petr Janský & Pavel Hait

  • 2016 The incidence of Cash for Clunkers: Evidence from the 2009 car scrappage scheme in Germany
    by Ashok Kaul & Gregor Pfeifer & Stefan Witte

  • 2016 Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity
    by Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden

  • 2016 On the emissions–inequality and emissions–welfare trade-offs in energy taxation: Evidence on the German car fuels tax
    by Nikodinoska, Dragana & Schröder, Carsten

  • 2016 Assessing the effects of disability insurance experience rating. The case of The Netherlands
    by de Groot, Nynke & Koning, Pierre

  • 2016 Welfare effects of taxation in oligopolistic markets
    by Häckner, Jonas & Herzing, Mathias

  • 2016 Energy populism and household welfare
    by Hancevic, Pedro & Cont, Walter & Navajas, Fernando

  • 2016 Dynamically estimating the distributional impacts of U.S. climate policy with NEMS: A case study of the Climate Protection Act of 2013
    by Cullenward, Danny & T. Wilkerson, Jordan & Wara, Michael & Weyant, John P.

  • 2016 How to make a carbon tax reform progressive: The role of subsistence consumption
    by Klenert, David & Mattauch, Linus

  • 2016 Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger
    by de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc

  • 2016 General equilibrium models with Morishima elasticities of substitution in production
    by Karney, Daniel H.

  • 2016 Consolidated Group of Taxpayers: Infusion into the Russian Economic Practice
    by Natalia A. Kondrashova

  • 2016 Steuermehreinnahmen und heimliche Steuererhöhungen – Zu den Ergebnissen der Steuerschätzung vom Mai 2016
    by Christian Breuer

  • 2016 Zur künftigen Steuerbelastung in Deutschland
    by Dieter Dziadkowski

  • 2016 Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa
    by Lustig Nora

  • 2016 Gasoline and Diesel Tax Incidence: The 2003 Washington State Nickel Funding Package
    by Silvia Louis & Taylor Christopher T.

  • 2016 This paper provides an empirical evaluation of the effects of income taxation on personal savings in Serbia, by taking into account both transmitting channels: the direct impact of capital income tax on the rate-of-return and the indirect impact of labour income tax on disposable income. The estimated elasticity of bank deposits to the rate of return of 0.3 and the estimated elasticity of employment income to a labour tax wedge of –0.38 suggest that income tax function aimed at minimising the efficiency losses should not considerably differentiate the tax burden on labour and capital income. We show that in the case of the introduction of a revenue-neutral income tax, with a single marginal tax rate of 15% and considerably largerlabour income exemption, households’ savings in Serbia would decline by 0.27%. This means that the negative impact of a rise in the capital income tax wedge on savings would prevail over the positive effects of a labour tax wedge cut. The results imply that the overall possibility to boost savings using tax policy is modest
    by Sasa Randjelovic

  • 2016 Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
    by Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod

  • 2016 Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    by Juan Carlos Suárez Serrato & Owen Zidar

  • 2016 Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
    by Robert Gordon & David Joulfaian & James Poterba

  • 2015 Property Taxation, Local Labor Markets and Rental Housing
    by Löffler, Max & Siegloch, Sebastian

  • 2015 On the incidence of renewable energy subsidies into land prices - Evidence from Germany
    by Simmler, Martin & Haan, Peter

  • 2015 How reliable are incidence estimates based on cross-sectional distributions? Evidence from simulations and linked employer-employee data
    by Müller, Kai-Uwe & Neumann, Michael

  • 2015 Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle
    by Henger, Ralph & Schaefer, Thilo

  • 2015 On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax
    by Nikodinoska, Dragana & Schröder, Carsten

  • 2015 Welfare gains from the adoption of proportional taxation in a general-equilibrium model with a grey economy: the case of Bulgaria's 2008 at tax reform. Technical Appendix
    by Vasilev, Aleksandar

  • 2015 The welfare effect of at income tax reform: the case of Bulgaria. Technical Appendix
    by Vasilev, Aleksandar

  • 2015 Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa
    by Nora Lustig

  • 2015 Fiscal Policy, Inequality and the Ethnic Divide in Guatemala
    by Maynor Cabrera & Nora Lustig & Hilcias Moran

  • 2015 Fiscal Incidence in Ghana
    by Stephen D. Younger & Eric Osei-Assibey & Felix Oppong

  • 2015 Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?
    by Sean Higgins & Nora Lustig

  • 2015 Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa
    by Nora Lustig

  • 2015 The Redistributive Impactive of Government Spending on Education and Health Evidence from Thirteen Developing Countries in the Commitment to Equity Project
    by Nora Lustig

  • 2015 Social Spending, Taxes and Income Redistribution in Ecuador
    by Freddy Paúl Llerena Pinto & M. Cristhina Llerena Pinto & M. Andrea Llerena Pinto

  • 2015 El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador
    by Margarita Beneke & Nora Lustig

  • 2015 Fiscal Policy and Ethno-Racial Inequality in Bolivia, Brazil, Guatemala and Uruguay
    by Nora Lustig

  • 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 Tax reforms in EU Member States - 2015 Report
    by European Commission

  • 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 Loan as a Durable Good and Bank Indirect-Tax Incidence
    by Soldatos, Gerasimos T. & Varelas, Erotokritos

  • 2015 Loan as a Durable Good and Bank Indirect-Tax Incidence
    by Soldatos, Gerasimos T. & Varelas, Erotokritos

  • 2015 How to make a carbon tax reform progressive: The role of subsistence consumption
    by Klenert, David & Mattauch, Linus

  • 2015 Dieselization, CO2 emissions and fuel taxes in Europe
    by Jesús Rodríguez-López & Gustavo A. Marrero & Rosa Marina González-Marrero

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

  • 2015 Fiscal Redistribution In Middle Income Countries:: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa
    by Nora Lustig

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

  • 2015 Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups
    by Hildegunn Ekroll Stokke

  • 2015 Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
    by Kory Kroft & Kavan J. Kucko & Etienne Lehmann & Johannes F. Schmieder

  • 2015 Business in the United States: Who Owns it and How Much Tax Do They Pay?
    by Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick

  • 2015 The Incidence of Taxes on Sugar-Sweetened Beverages: The Case of Berkeley, California
    by John Cawley & David Frisvold

  • 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 Inequality, mobility and the financial accumulation process: A computational economic analysis
    by Yuri Biondi & Simone Righi

  • 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 Capital Income Taxation and Household Production
    by Apps, Patricia & Rees, Ray

  • 2015 Welfare Evaluation of the 1986 Tax Reform for Married Couples in the United States
    by Picchio, Matteo & Valletta, Giacomo

  • 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 A tax micro-simulator for Mexico (MEXTAX) and its application to the 2010 tax reforms
    by Laura Abramovsky & David Phillips

  • 2015 Market structure, the functional form of demand and the sensitivity of the vertical reaction function
    by Agustin Redonda

  • 2015 Economic Integration, Corporate Tax Incidence and Fiscal Compensation
    by Nelly Exbrayat & Benny Geys

  • 2015 Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality?
    by Looney, Adam & Moore, Kevin B.

  • 2015 Firm types, price-setting strategies, and consumption-tax incidence
    by Tuomas Kosonen & Jarkko Harju & Skans Nordström & Oskar

  • 2015 Who Benefits from Public Housing?
    by Essi Eerola & Tuukka Saarimaa

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

  • 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 Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data
    by Nicole Bosch & Maja Micevska Scharf

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

  • 2015 Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa - Working Paper 410
    by Nora Lustig

  • 2015 Fiscal Policy, Inequality, and the Ethnic Divide in Guatemala - Working Paper 397
    by Maynor Cabrera, Nora Lustig, and Hilcías E. Morán

  • 2015 Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence
    by Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans

  • 2015 Estimating VAT Pass Through
    by Dora Benedek & Ruud A. de Mooij & Michael Keen & Philippe Wingender

  • 2015 Carbon Tax Burdens on Low-Income Households: A Reason for Delaying Climate Policy?
    by Ian Parry

  • 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 Céline DE QUATREBARBES & Dorothée BOCCANFUSO & Luc SAVARD

  • 2015 Taxation under Oligopoly in a General Equilibrium Setting
    by Collie, David R.

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

  • 2015 Who benefits from public housing?
    by Eerola, Essi & Saarimaa, Tuukka

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

  • 2015 Decentralizing Revenue in Latin America: Why and How
    by Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián Sepúlveda & Gustavo Canavire-Bacarreza & Jannet Zenteno & Irina España Eljaiek & Fabio Sánchez Torres & Giorgio Brosio & Ivana Templado & Cynthia Moskovits & Marcela Cristini & Sebastián Auguste & Daniel Artana

  • 2015 Decentralizing Revenue in Latin America: Why and How (Executive Summary)
    by Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián Sepúlveda & Gustavo Canavire-Bacarreza & Jannet Zenteno & Irina España Eljaiek & Fabio Sánchez Torres & Giorgio Brosio & Ivana Templado & Cynthia Moskovits & Marcela Cristini & Sebastián Auguste & Daniel Artana

  • 2015 The welfare effect of flat income tax reform: the case of Bulgaria
    by Vasilev, Aleksandar

  • 2015 Algunos aspectos críticos en la aplicación del impuesto de sociedades a las cooperativas según el régimen fiscal de cooperativas. La necesidad de su reforma
    by Agustín Romero Civera & Sergio Marí Vidal

  • 2015 Tax Policy Response to Market Changes: The Case of the Gaming Services Sector. - L’adeguamento della politica fiscale ai cambiamenti di mercato: il caso del settore del gioco pubblico
    by De Bonis, Valeria & Gandolfo, Alessandro

  • 2015 Dopady zvýšení daňových slev na děti na rozpočty rodin a státu
    by Klára Kalíšková & Daniel Münich

  • 2015 The Poor or the Kids? Distributional Impacts of Taxes and Benefits Among Czech Households
    by Libor Dušek & Klára Kalíšková & Daniel Münich

  • 2015 The Impact of Legal Form on Tax Liability of Economic Entities
    by State Violeta & Tãnase Loredana Cristina

  • 2015 Redistributive effects of changes in indirect taxation
    by Alessandro Brunetti & Maria Grazia Calza

  • 2015 Purchase and rental subsidies in durable-oligopolies
    by Amagoia Sagasta & José M. Usategui

  • 2015 Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households
    by Luis Huesca. & Arturo Robles Valencia. & Abdelkrim Araar.

  • 2015 Porez na dodanu vrijednost - porez buducnostic
    by Guste Santini

  • 2015 Homeowners, renters and the political economy of property taxation
    by Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K.

  • 2015 More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
    by Kosonen, Tuomas

  • 2015 Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China
    by Ravallion, Martin & Chen, Shaohua

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

  • 2015 Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers
    by Di Giacomo, Marina & Piacenza, Massimiliano & Scervini, Francesco & Turati, Gilberto

  • 2015 An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis
    by Orlov, Anton

  • 2015 The treatment-effect estimation: A case study of the 2008 economic stimulus package of China
    by Ouyang, Min & Peng, Yulei

  • 2015 Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability
    by Sims, Theodore S.

  • 2015 The redistributive potential of taxation in Latin America
    by Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea

  • 2015 El potencial redistributivo de la fiscalidad en América Latina
    by Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea

  • 2015 Análisis del comportamiento del impuesto ICA en el presupuesto del distrito capital (1996 - 2005)
    by José Alirio Pinzón

  • 2015 Country characteristics and the incidence of capital income taxation on wages: An empirical assessment
    by Céline Azémar & R. Glenn Hubbard

  • 2015 Analysis of the Changes in the Hungarian Tax System and Social Transfers between 2010 and 2014 Using a Behavioural Microsimulation Model
    by Gergely Baksay & Balázs Csomós

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

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

  • 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 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 Fiscal policy, inequality and the ethnic divide in Guatemala
    by Maynor Cabrera & Nora Lustig & Hilcías E. Morán

  • 2014 Inequality and poverty in Uruguay by race: the impact of fiscal policies
    by Florencia Amábile & Marisa Bucheli & Máximo Rossi

  • 2014 El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general
    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

  • 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 The Economic and Environmental Effects of Taxing Air Pollutants and CO2: Lessons from a Study of the Czech Republic
    by Kiula, Olga & Markandya, Anil & Ščasný, Milan & Menkyna Tsuchimoto, Fusako

  • 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 qualifications and wages in a segmented frictional labor market with intrafirm bargaining
    by Clément Carbonnier

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

  • 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 C. GRISLAIN-LETRÉMY & C. TREVIEN

  • 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 Impuesto a los ingresos brutos: "ave Fenix"de la estructura tributaria subnacional
    by Alberto Porto & Marcelo Garriga & Walter Rosales

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

  • 2014 Dopady reformy přímých daní k roku 2015: vyhodnocení pomocí modelu TAXBEN
    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 Simples Nacional no Brasil: o difícil balanço entre estímulos às pequenas empresas e aos gastos tributários [Simples Nacional in Brazil: the difficult balance between small businesses stimuli and tax expenditures]
    by Nelson Leitão Paes

  • 2014 Determinants of effective tax rates for firms listed on Chinese stock market: Panel models with two-sided censors
    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 Property Tax a Capital Tax?An Investigation of the "Capital Tax View" of the Property Tax
    by Miyazaki, Tomomi & Sato, Motohiro

  • 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 Energy policy with externalities and internalities
    by Allcott, Hunt & Mullainathan, Sendhil & Taubinsky, Dmitry

  • 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 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 D.

  • 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 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
    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 Social Spending, taxes and income redistribution in Paraguay
    by Sean Higgins & Nora Lustig & Julio Ramirez & William Swanson

  • 2013 The effects of Brazil's high taxation and social spending on the distribution of household income
    by Sean Higgins & Claudiney Pereira

  • 2013 Social spending and income redistribution in Argentina during the 2000s: The rising noncontributory pensions
    by Nora Lustig & Carola Pessino

  • 2013 Commitment to Equity: Diagnostic Questionnaire
    by Nora Lustig

  • 2013 Commitment to Equity Assessment (CEQ): Estimating the incidence of Social Spending, Subsidies and Taxes
    by Nora Lustig & Sean Higgins

  • 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 Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México
    by Absalón, Carlos & Urzúa, Carlos M.

  • 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 analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny
    by Jarmila Zimmermannová & Michal Menšík

  • 2013 The Logarithmic Progressive Income Tax
    by Lawrence Briskin

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

  • 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)
    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 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 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 ¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?
    by María L. Granda & Carla Zambrano

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

  • 2012 Modelos de simulación para el anális de políticas públicas
    by Urzúa, Carlos M.

  • 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 Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice
    by Tomáš Buus

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

  • 2012 The Percolation of Public Expenditure: Food Subsidies and the Poor in India and the Philippines
    by Jha, Skikha & Ramaswami, Bharat &

  • 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 Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    by James Alm & Erich Kirchler & Stephan Muehlbacher

  • 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 Can the removal of VAT Exemptions support the Poor? The Case of Niger
    by Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard

  • 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 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 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 Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO

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

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

  • 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 Mogu?i pristup reformi poreznog sustava Republike Hrvatske
    by Guste Santini

  • 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 Corporate Tax Stimulus and Investment in Colombia
    by Arturo Galindo & Marcela Meléndez Arjona

  • 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 Una Aplicación de la Teoría de Juegos Cooperativos a la Descomposición de la Pobreza en México
    by Juan Carlos Chávez Martín del Campo & Horacio González Sánchez & Hector Villarreal Páez

  • 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 Céline 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 The Effects of the Bonus Tax – What Was Intended and What Was Achieved?
    by Doina Maria Radulescu

  • 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
    by Peitz, Martin & Reisinger, Markus

  • 2009 Study on the implementation of the Tax Merger Directive
    by Ernst&Young

  • 2009 Poverty trends since the transition: What we know
    by Servaas van der Berg & Megan Louw & Leon du Toit

  • 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?
    by Rüdiger Pethig

  • 2009 Distributional Impacts of Carbon Pricing Policies in the Electricity Sector
    by Last Name, First Name

  • 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
    by R. Alison Felix & James R. Hines, Jr.

  • 2009 Who Pays a Price on Carbon?
    by Corbett A. Grainger & Charles D. Kolstad

  • 2009 Is Social Security Part of the Social Safety Net?
    by Jeffrey R. Brown & Julia Lynn Coronado & Don Fullerton

  • 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
    by Claudio Agostini

  • 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 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 Dopady zdanění elektřiny, zemního plynu a pevných paliv na odvětví OKEČ v české republice
    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 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?
    by Matti Viren

  • 2009 Tax policy and innovation: A search for common ground
    by Jerry Courvisanos & Anthony J. Laramie & Douglas Mair

  • 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
    by John Gibson & Chris Hector & Trinh Le

  • 2008 Keeping the Government Whole: The Impact of a Cap-and-Dividend Policy for Curbing Global Warming on Government Revenue and Expenditure
    by James Boyce & Matthew Riddle

  • 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
    by Don Fullerton

  • 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
    by 宮崎, 智視 & 佐藤, 主光

  • 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 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 Distribution matters: Taxes vs. emissions trading in post Kyoto climate regimes
    by Peterson, Sonja & Klepper, Gernot

  • 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 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 La evaluación de los fondos estructurales de la Unión Europea: revisión y balance
    by Maria Ángeles Díez López & Beatriz Izquierdo Ramírez

  • 2005 El proceso de evaluación de las intervenciones cofinanciadas con fondos estructurales comunitarios en el periodo 2000-2006 en las regiones españolas objetivo nº 2
    by José Miguel Pérez Martín

  • 2005 Principales mecanismos de evaluación económica de políticas públicas
    by Ivan Planas Miret

  • 2005 Corporate Income Tax Reform: The Neglected Issue of Tax Income
    by Ablett, John & Hart, Neil

  • 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 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

  • 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 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

  • Tax-benefits policies jointly run by the social partners: Labour market implications of the Bipartite Sectoral Funds
    by Giuseppe Croce

  • 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

  • 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.